C. David Newbery, MBA, CPA, JD
Areas of Practice
- Federal Taxation
- Mediation
- Estate Planning
- Probate and Trust Administration
- Private Foundations
ABOUT Dave
Dave Newbery, a CPA as well as an attorney, began his career working in the Tax Department of Haskin & Sells (predecessor of Deloitte, LLP) in Kansas City. In those early years, Dave spent his time doing tax consulting, research, and return preparation for major Kansas City clients and Fortune 500 companies.
Dave moved to Topeka in 1976 to become Director of Taxation for the Kansas Department of Revenue where he was in charge of tax policy and compliance for state income tax, sales and use tax, inheritance tax, motor fuel tax, and other Kansas excise taxes.
After his career as a practicing CPA and state tax administrator, Dave began practicing law in 1980 and has continued as a tax lawyer up to the present time.
In addition to private practice as an attorney and CPA, Dave has substantial teaching experience. From 1982 to 1988 Dave served as Assistant Professor of Taxation at Washburn School of Business teaching income taxation of individuals, corporations, partnerships, estates, and trusts. He also taught several courses as an adjunct professor at Washburn School of Law, including State and Local Taxation (1977-78), Advanced Estate Planning (1983), and Estate and Gift Taxation (1991-1998). Dave is a frequent speaker at seminars and workshops on estate planning, state and federal taxation, and related topics, having logged over 90 such appearances during the course of his career. Dave is AV rated by Martindale-Hubbell.
Dave is a trained and experienced business appraiser and mediator. His background in accounting, business, and tax law, coupled with his experience as a mediator and business appraiser, uniquely qualify him to serve as an unbiased neutral in cases involving complex valuations such as:
- Estate and Gift Tax Valuations
- Domestic Property Division
- Eminent Domain
- Dissenting Shareholders’ Rights
- Ad Valorem Property Taxes
- Management Deadlock Resolution
- Probate and Spousal Elective Share Cases
- ESOP Stock Valuations
- Manufacturing Facilities or Other Unique Single-Purpose Structures
BAR ADMISSIONS
- Kansas and U.S. District Court, District of Kansas (1974)
- U.S. Tax Court (1986)
- U.S. Supreme Court (2000)
- Missouri (2005)
EDUCATION
- Approved Civil Mediator – Kansas Supreme Court (2001)
- Approved Dispute Resolution Neutral, The Missouri Bar (2001)
- Approved Neutral for Early Assessment Program, US District Court, Western District of Missouri (2001)
- CPA – Kansas (1975)
- JD – University of Kansas School of Law (1973)
- MBA – University of Kansas School of Business (1971)
- BA – University of Kansas (1969)
AFFILIATIONS, ACTIVITIES AND HONORS (Past & Present)
Member:
- American Bar Association
- Kansas Bar Association
- Topeka Bar Association (Past Director)
- Kansas Bar Foundation (Past Trustee)
- Kansas Society of Certified Public Accountants
- Northeast Kansas Chapter of Certified Public Accountants
Publications
- “An Accounting Primer for Estate Planning, Probate and Trust Counsel (The New Kansas Uniform Principal & Income Act),” The Journal of the Kansas Bar Association, Vol. 71, Number 6 (June/July 2002)
- “Kansas’ Public Disclosure Law Uncovers Major Policy Change in Interest Calculation Method,” State Tax Notes, Vol. 21, Number 9 (August 27, 2001)
- Chapter on “Kansas Taxes” in Tax Analysts’ State Tax Baedeker – A Master Guide to State Taxation (2001)
- “Board of Tax Appeals Softens Department’s Hard-Line Approach to Tax Administration,” State Tax Notes (September 11, 1995)
- “The Kansas Supreme Court Decision in Morton Thiokol: Taxation Versus Combination,” State Tax Notes, Volume 5, Number 26 (December 1993)
- “Equity Planning for the Closely Held Corporation”, The Tax Advisor (April 1988)
- “The Tax Reform Act of 1986; Will it Affect Residential Income Property Values?” The Real Estate Appraiser and Analyst (Spring 1988)
- “Should Points Be Paid for a Lower Home Mortgage Interest Rate?” Real Estate Issues (November 1987)
- “A Logical Approach to Sales Tax on Services,” Kansas Business Review (Spring 1987)