John Porter is a senior partner in the Houston office of the law firm of Baker Botts, L.L.P. who primarily handles federal gift, estate, and income tax litigation and controversy work, including disputes and litigation with the Internal Revenue Service. He is nationally recognized for his expertise in representing taxpayers before and against the IRS in estate and gift tax controversies, especially those involving hard-to-value assets such as interests in family limited partnerships and limited liability companies. Mr. Porter earned a J.D. (cum laude) from Baylor Law School in 1986 and a B.B.A. in accounting from Texas A&M University in 1982.

Mr. Porter has served as lead counsel for taxpayers in numerous cases in the United States Tax Court, the Court of Federal Claims, and United States District Courts and Courts of Appeals. He also has represented taxpayers in numerous other federal tax audits and administrative appeals. He frequently advises and represents fiduciaries and beneficiaries of trusts and estates with respect to administration and fiduciary duty issues.

Recent published decisions in the transfer tax area where he represented the taxpayer include Estate of Schutt v. Comm'r, 89 T.C.M. (CCH) 1353 (2005); Estate of Bongard v. Comm'r, 124 T.C. 95 (2005); Stone v. Commissioner, 86 T.C.M. (CCH) 551 (2003); McCord v. Commissioner, __F.3d__, 2006 WL 2411543 (C.A. 5), Dunn v. Commissioner, 301 F.3d 339 (2002) (5th Cir. 2002); Kerr v. Commissioner, 292 F.3d 490 (5th Cir. 2002); Jameson v. Commissioner, 267 F.3d 366 (5th Cir. 2001); Segerstrom v. United States, 2001 WL 263449 (N.D. Cal.); and Davis v. Commissioner, 110 T.C. 530 (1998).

A board certified specialist in the area of probate, trust, and estate law (Texas Board of Legal Specialization) and a Regent and Fellow of the American College of Trust and Estate Counsel, Mr. Porter is the Supervisory Council Member and the former Chairman of the Tax Litigation and Controversy Committee of the Real Property, Probate and Trust Law Section of the American Bar Association. He has been recognized as a "Texas Super Lawyer" by Law & Politics for the years 2003 through 2007; as a "Leader in the Field" for Tax Litigation in Texas for 2007 and 2008 by Chambers USA; as The Best Lawyers in America for Trusts and Estates by American's Leading Business Lawyers for 2007 and 2008; and listed in The Best Lawyers in America for 2007 and 2008.