IN MEMORIAM: David B. Cubeta

08.02.2018

Miller & Chevalier sadly reports that on Wednesday, August 1, 2018, long-time Tax Member David B. Cubeta passed away.

Dave joined Miller & Chevalier in September of 1981 following several years of government service in the Office of Chief Counsel, Legislation and Regulations Division, at the Internal Revenue Service, where he represented the IRS during Congressional consideration of energy tax policy initiatives and drafted regulations on natural resource and partnership taxation.

A specialist in natural resources taxation and the taxation of complex financial instruments and transactions, Dave counseled large multinational corporate clients in resolving potential IRS controversies in audit, negotiating settlements of issues at IRS Appeals, resolving issues in litigation, planning transactions, and advancing tax policy initiatives. Dave taught financial derivatives taxation for more than 20 years to Masters of Law program students at Georgetown University Law Center, which earned him the prestigious Silver Vicennial Medal from Georgetown University in 2012. For many years, Dave was very actively involved as a member of the planning committee for the Parker C. Fielder Oil and Gas Taxation Conference presented by The University of Texas School of Law and the IRS's Office of Chief Counsel.

Dave was held in the highest esteem by his colleagues and peers, who admired him for his many talents and kind soul. He was also especially well-regarded by his clients and students, with whom he developed deep and long-lasting friendships.

"For more than 35 years, Miller & Chevalier lawyers enjoyed the great privilege of working alongside Dave," said Marc J. Gerson, Chair of the firm's Executive Committee. "He was an outstanding tax lawyer, an excellent teacher and mentor, and a true friend."

Miller & Chevalier extends its deepest condolences to Dave's family. He will be sorely missed.