David J. "Dave" Nagle

David serves as Managing Partner and is a Tax Partner in Sullivan’s Boston office, bringing over 25 years of experience to his dual roles.Leadership RoleAs Managing Partner, David collaborates closely with the firm’s Management Committee, partners, and business professionals to advance Sullivan’s vision of becoming a leading global, commercially focused mid-size law firm. He is dedicated to:Cultivating a culture of deep loyalty and high performanceImplementing innovative talent strategies in acquisition, integration, development, and retentionEnsuring excellence in legal service across key practice areas, including investment management, finance and capital markets, M&A, real estate, and tax lawTax ExpertiseDavid specializes in representing taxpayers in disputes with the Massachusetts Department of Revenue and the Internal Revenue Service. His practice encompasses:Advising businesses and individuals through tax audits, administrative appeals, and litigationState tax planning for complex business transactionsResidency planning for individuals leaving MassachusettsRepresentative MattersDagres v. Commissioner of Revenue, 136 T.C. 263 (2011): Secured a Tax Court ruling allowing a venture capitalist to deduct certain expenses as ordinary and necessary business expenses under Section 162 of the Internal Revenue Code.Town Fair Tire Centers, Inc. v. Comm’r of Revenue, 454 Mass. 601 (2009): Successfully argued before the Massachusetts Supreme Judicial Court that a retailer was not liable for Massachusetts use tax on tires purchased and installed out of state.Comm’r of Revenue v. Comcast Corporation, 453 Mass. 293 (2009): Obtained a Massachusetts Supreme Judicial Court decision affirming that the work product doctrine protects communications between in-house corporate counsel and outside tax accountants from disclosure.

David serves as Managing Partner and is a Tax Partner in Sullivan’s Boston office, bringing over 25 years of experience to his dual roles.Leadership RoleAs Managing Partner, David collaborates closely with the firm’s Management Committee, partners, and business professionals to advance Sullivan’s vision of becoming a leading global, commercially focused mid-size law firm. He is dedicated to:Cultivating a culture of deep loyalty and high performanceImplementing innovative talent strategies in acquisition, integration, development, and retentionEnsuring excellence in legal service across key practice areas, including investment management, finance and capital markets, M&A, real estate, and tax lawTax ExpertiseDavid specializes in representing taxpayers in disputes with the Massachusetts Department of Revenue and the Internal Revenue Service. His practice encompasses:Advising businesses and individuals through tax audits, administrative appeals, and litigationState tax planning for complex business transactionsResidency planning for individuals leaving MassachusettsRepresentative MattersDagres v. Commissioner of Revenue, 136 T.C. 263 (2011): Secured a Tax Court ruling allowing a venture capitalist to deduct certain expenses as ordinary and necessary business expenses under Section 162 of the Internal Revenue Code.Town Fair Tire Centers, Inc. v. Comm’r of Revenue, 454 Mass. 601 (2009): Successfully argued before the Massachusetts Supreme Judicial Court that a retailer was not liable for Massachusetts use tax on tires purchased and installed out of state.Comm’r of Revenue v. Comcast Corporation, 453 Mass. 293 (2009): Obtained a Massachusetts Supreme Judicial Court decision affirming that the work product doctrine protects communications between in-house corporate counsel and outside tax accountants from disclosure.

David serves as Managing Partner and is a Tax Partner in Sullivan’s Boston office, bringing over 25 years of experience to his dual roles.

Leadership Role

As Managing Partner, David collaborates closely with the firm’s Management Committee, partners, and business professionals to advance Sullivan’s vision of becoming a leading global, commercially focused mid-size law firm. He is dedicated to:

Tax Expertise

David specializes in representing taxpayers in disputes with the Massachusetts Department of Revenue and the Internal Revenue Service. His practice encompasses:

Representative Matters