David R. Croft
Co-Chair, Federal Taxation Practice Group | Co-Chair, Wills, Estates & Trusts Practice Group | Member in Charge of the Wheeling Office
Wheeling, WV
office 304.230.6952
mobile 304.280.5076
  • Overview
  • Services
  • Distinctions
  • Admissions
  • Memberships
  • Publications & Presentations
  • Resources
  • Results

Mr. Croft's primary areas of practice are tax law, health care compliance, commercial transactions, estate planning and administration.

Education

  • West Liberty State College, B.S., Accounting, 1989
  • West Virginia University College of Law, J.D., 1999

Experience

  • Federal and state tax compliance and litigation
  • Commercial transactions that include the creation, dissolution and merging of business entities
  • Corporate reorganizations for profit and nonprofit entities
  • Health care compliance focusing on Federal Stark, Anti-Fraud and Anti-Markup rules
  • Estate planning and administration
  • Business succession planning
  • Estate and trust litigation
  • Nonprofit entity creation and compliance
  • Real estate transactions and title examinations
  • West Virginia University College of Law, Adjunct Lecturer:
    • Partnership Taxation, Spring 2002 and 2003
    • Fundamentals of Federal Income Taxation, Summer 2004
    • Property III, Wills, Intestate Succession, Estate Administration, Trust and Future Interests, 2002 - 2006
    • Estate Planning, 2007
  • West Virginia licensed Certified Public Accountant, May 1994 (currently inactive)
Banking & Finance Law Closely Held Business Services Corporate & Business Law Education Law Federal Taxation Health Care Law Mergers & Acquisitions Private Client Services State & Local Taxation Tax Credits Technology Wills, Estates & Trusts

Distinctions

  • Named the Best Lawyers® "Lawyer of the Year" for Corporate Law in Morgantown, West Virginia for 2023
  • Named the Best Lawyers® 2019 "Lawyer of the Year" in the area of Corporate Law in Wheeling, West Virginia and 2014 "Lawyer of the Year" for Tax Law in Morgantown, West Virginia
  • Listed in West Virginia Super Lawyers for Estate Planning & Probate, Corporate/ Business and Tax law
  • Nominated by his peers for inclusion in The Best Lawyers in America for Corporate Law and Tax Law
  • West Liberty University's Alumni Wall of Honor

Admissions

  • West Virginia State Bar
  • Ohio State Bar
  • West Virginia Supreme Court of Appeals
  • United States District Courts for the Northern and Southern Districts of West Virginia
  • United States Tax Court

Professional Affiliations

  • American Health Lawyers Association
  • Ohio County Bar Association
  • West Virginia State Bar Association
  • American Bar Association

Publications & Presentations

  • "Estate and Income Tax Planning with Mineral Interests," 47th Annual Heckerling Institute on Estate Planning, Orlando, Florida, January 2013
  • "Estate and Tax Planning Aspects of Oil & Gas Transactions," West Virginia Bankers Association Annual Spring Seminar, May 2012
  • "Anatomy of a Business Transaction," Due Diligence, The West Virginia Bar Association, June 2011
  • "Tax Aspects of Employment Litigation," Multi-State Labor and Employment Seminar, San Antonio, Texas, May 2009
  • "Update on Estate and Trust Case Law and Legislation," West Virginia Continuing Legal Education, June 2012
Numerous Spilman Attorneys Recognized by Best Lawyers, Lawyers of the Year, Ones to Watch 2023 64 Spilman Attorneys Recognized by Best Lawyers Spilman Attorney Hawrot Named Fellow of the American Academy of Matrimonial Lawyers Application for the Paycheck Protection Program Loan Under the CARES Act The 2020 CARES ACT Overview of Paycheck Protection Program and Loan Forgiveness Coronavirus Aid, Relief, and Economic Security Act ("CARES Act"): Summary of Small Business Loan Pro IRS Issues News Releases and Establishes a Special Section Focused on Steps to Help Taxpayers, Busin 67 Spilman Attorneys Recognized by Best Lawyers 10 Spilman Attorneys Recognized as "Lawyers of the Year" 2019 66 Spilman Attorneys Recognized by Best Lawyers New Manufacturing Facility Will Bring 750 Jobs and $750MUSD Investment Palliative Care Provider Acquires Home Health Agency Personal Services Corporations Close Multi-Million Dollar Transaction