Keri D. Brown



P: +1.713.229.1436 F: +1.713.229.2736
Keri Brown Photo

Keri Brown handles federal estate, gift and income tax litigation and controversy work, including disputes and litigation with the Department of Justice and the Internal Revenue Service. She has assisted clients in cases in the United States Tax Court, United States District Courts and United States Courts of Appeals. Ms. Brown also represents fiduciaries of trusts and estates in state courts with respect to administration and fiduciary duty issues.

Related Experience

  • Estate of Anne Y. Petter – successful defense of taxpayer in case of first impression involving gift/sale of LLC units to family and charity using a dollar value formula based on values as “finally determined for federal gift tax purposes.” (Petter v. Comm’r, 98 T.C.M. (CCH) 534 (2009)), aff’d, 653 F.3d 1012 (9th Cir. 2011))
  • Hendrix – successful defense of taxpayer in case regarding the tax effect of a gift of corporate stock made by way of a dollar-based defined value formula (Hendrix v. Comm’r, T.C. Memo 2011-133 (June 15, 2011))
  • Estate of Helen Christiansen – successful Eighth Circuit affirmance of Tax Court decision in case of first impression regarding tax effect of partial disclaimer of limited partnership interest to charity made by way of formula based on values “as finally determined for estate tax purposes.” (Estate of Christiansen v. Comm’r, 586 F.3d 1061 (8th Cir. 2009))
  • Estate of Charles H. Murphy, Jr. – successful $42 million estate tax refund suit involving numerous valuation issues and IRS attempt to ignore limited partnership under I.R.C. § 2036. (Estate of Murphy v. United States, No. 07-CV-1013, 2009 WL 3366099 (W.D. Ark. Oct. 2, 2009))

Awards & Community

Houston Bar Foundation's Award Recipient for "Outstanding Contribution by an Individual" to the Houston Volunteer Lawyers, 2017

Recognized as a Texas Super Lawyer Rising Star, (Thomson Reuters), 2014, 2015, 2016, 2017 & 2018

Houston Bar Association President’s Award, 2010, 2013

Noted in The Legal 500, United States, 2009-2012, for tax controversy work


Publications, Speeches & Presentations