Stephen Gardner

Senior Counsel

Stephen D. Gardner heads the tax controversy practice at Cooley's New York office and is a ‘longstanding fixture in the market’ with over 40 years of experience in domestic and international tax law. Clients praise his ‘unflappable demeanor’ and experience representing clients before the US Tax Court, the US Court of Federal Claims and US District Courts. He has made numerous appearances before several United States Courts of Appeals, on issues ranging from complex corporate reorganizations and tax accounting rules to foreign tax credit and income sourcing rules.

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  • NetScout Systems to Acquire Danaher Communications Business for $2.6B 

  • Johnson Controls on $7.5 Billion Joint Venture with SAIC's Yanfeng Automotive Trim Systems 

  • Litigators Reach Conclusion for Entergy with Supreme Court Decision 

Practices & Industries


  • New York University School of Law

  • University of Florida

  • University of Florida

Admissions & Credentials


New York


  • New York State Bar Association

  • The Association of the Bar of the City of New York

Rankings & Accolades

    • Euromoney Publications
    • Who's Who Legal
    • Best Lawyers in America
    • Super Lawyers of New York
    • Lawdragon
    • Chambers USA for Tax: Controversy (Nationwide); Band 1 for several years in a row
    • Legal 500 

Named A Most Highly Regarded Individual in
Who's Who Legal Corporate Tax 2016