"Keri Brown is building an excellent reputation in this market for her work on complex private wealth matters. 'She's absolutely brilliant,' says one source, and another says Brown is 'outstanding - she really has the skills for this work.'"
Chambers High Net Worth 2021
A trusted advisor to some of the nation's most prominent individuals, Keri Brown assists her clients on complex federal estate, gift and income tax litigation and controversy matters, including disputes and litigation with the Department of Justice and the Internal Revenue Service. She counsels high net worth individuals and families in a variety of courts, including in the United States Tax Court, United States District Courts and United States Courts of Appeals. She represents taxpayers in federal tax audits and administrative appeals, and represents fiduciaries and beneficiaries of trusts and estates in state courts with respect to administration and fiduciary duty issues. She also assists businesses and individuals in preparing for and navigating the litigation process in tax matters.
In 2021, Keri was recognized as a “Woman Who Means Business” by the Houston Business Journal for her significant business accomplishments, as well as her commitment to community service.
As firmwide Partner-in-Charge of Corporate Social Responsibility, Keri advances the firm’s commitment to its communities by allocating the firm’s people and financial resources to support communities, overseeing corporate citizenship, managing the firm’s pro bono efforts, and aligning the firm’s Corporate Social Responsibility efforts with those of its clients.
In 2020, Keri led a firmwide team of lawyers in creating a COVID-19 Community Resource Guide focused on the federal, state, and business response to the pandemic. Her work was featured in The American Lawyer, the Texas Lawbook, and The Houston Lawyer, and she was recognized by the Houston Chronicle as one of the “Heroes of the Front Line” in the battle against COVID-19. In the aftermath of Hurricane Harvey in 2017, Keri's pro bono efforts were featured in the Wall Street Journal, ABA Journal, Texas Bar Journal, Texas Lawyer, Houston Business Journal, and The Houston Lawyer. The State Bar of Texas honored Keri with its 2018 Pro Bono Coordinator Award.
Related Experience
- Steinberg – Tax Court rejected IRS challenge to gift tax value offset for donees’ assumption of potential estate tax under I.R.C. § 2035 ("net, net gift") (Steinberg v. Comm’r, 141 T.C. 258 (2013))
- 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
Texas Bar Foundation's Terry Lee Grantham Memorial Award, 2022
Houston Bar Foundation's Award for "Outstanding Contribution to HVL by a Pro Bono Coordinator," 2021
Recognized in Private Wealth Law by Chambers High Net Worth, 2020, 2021, 2022 & 2023
Houston Business Journal's "Woman Who Means Business," 2021
State Bar of Texas Board of Directors resolution for exceptional service to the legal profession and community, 2020
Texas Appleseed's Pro Bono Leadership Award, 2019
Top Women Lawyers, 2021; Top 50 Women Lawyers, National Diversity Council, 2019
State Bar of Texas Pro Bono Coordinator Award, 2018
Houston Business Journal's "40 Under 40" Class of 2018
Houston Bar Foundation's Award 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 U.S. for Tax Controversy, 2009-2012, 2019, 2023
News
16 Notable Houston Parties Worth Remembering — A Look Back at This Most Charitable City’s Social Swirl
PaperCity MagazinePaperCity Magazine
P.S. — Boards, Banks & Babies on Doorsteps
The Texas LawbookThe Texas Lawbook
DePelchin luncheon honors Baker Botts, highlights services for vulnerable youth
The Katy NewsThe Katy News
DePelchin Children's Center Honors Baker Botts with Kezia Payne DePelchin Award
Baker Botts Earns Band 1 Ranking from Chambers in Private Wealth Law in Texas for Seventh Consecutive Year
Keri Brown Elected to Houston Bar Association’s Board of Directors
Baker Botts Receives 2022 Harris County Bench Bar Pro Bono Award for Outstanding Pro Bono Service
Newsmakers: Week of May 2, 2022
Texas LawyerTexas Lawyer
Newhouse Estate Fights Millions in Deficiencies for GRAT Scheme
Tax NotesTax Notes
Baker Botts Partner Keri Brown Receives Texas Bar Foundation’s “Terry Lee Grantham Memorial Award”
Bill Kroger Receives Houston Bar Foundation’s Highest Honor, the James B. Sales Pro Bono Leadership Award
Women Who Mean Business: Meet HBJ's 2021 legal honorees
Houston Business JournalHouston Business Journal
Houston Business Journal Names 2021 Women Who Mean Business honorees
Houston Business JournalHouston Business Journal
Keri Brown Recognized as One of Houston Business Journal’s “Women Who Mean Business”
Baker Botts Ranks Band 1 in 2021 Chambers High Net Worth
Can't find a COVID vaccine? Some Houstonians are taking road trips to get one.
Houston ChronicleHouston Chronicle
Baker Botts Publishes Winter Storm Uri Consumer Resource Guide for Millions of Texans Affected by Crisis
Baker Botts Partner Keri Brown to Serve on State Bar of Texas Pro Bono Workgroup
Meet the Heroes of the Front Line, nominated by Houston Chronicle readers.
San Antonio Express-News OnlineSan Antonio Express-News Online
American Gateways Recognizes Baker Botts for Pro Bono Efforts
Keri Brown Featured Among Houston Chronicle’s “Heroes of the Front Line”
Baker Botts’ Tax Department Maintains Winning Streak in Chambers
Baker Botts' Keri Brown responds to COVID crisis with community resource guide
Houston Chronicle OnlineHouston Chronicle Online
Baker Botts Again Ranked in “Band-1” in Texas for Private Wealth Law in Chambers High Net Worth Guide
'Out of Their Wheelhouse': How Pro Bono Lawyers Got Creative in COVID-19 Response
American Lawyer, TheAmerican Lawyer, The
Baker Botts Named to The National Law Journal’s 2020 Pro Bono Hot List
Baker Botts Publishes Comprehensive COVID-19 Community Resource Guide
State Bar of Texas Board of Directors Honors Baker Botts Partner Keri Brown with Resolution
National Diversity Council to Kick Off Legal Diversity Week, Recognizing Top 50 Women Lawyers
3BL Media's Posterous3BL Media's Posterous
Baker Botts Selected As “Top Houston Law Firm for Diversity” by National Diversity Council
Baker Botts’ Keri Brown Honored as Recipient of the 2019 Pro Bono Leadership Award by Texas Appleseed
Baker Botts’ Houston Office Honored as 2019 Firm of the Year by Tahirih Justice Center
Mass shootings prompt bar associations to offer pro bono services to survivors and victims' families
ABA JournalABA Journal
Thought Leadership
Interactions with the IRS
Speeches & PresentationsState Bar of Texas 47th Annual Advanced Estate Planning and Probate
Estate and Gift Audit & Litigation Issues
Speeches & PresentationsAICPA Engage
Planning for Estate Tax Liquidity Sections 6161, 6166 and Graegin Loans
Speeches & PresentationsAmerican Bar Association, Tax Section Midyear Meeting
Hindsight Is Everything: A Discussion of Notable (or at Least Interesting) Recent Fiduciary Litigation Cases in 2021
Speeches & PresentationsNorth Carolina Bar Association's 43rd Annual Estate Planning & Fiduciary Law CLE
Masterclass in Estate Administration - Part III
Speeches & PresentationsACTEC Summer Meeting
Triggers for the IRS
Speeches & PresentationsPanel Presentation with IRS Appeals Officer and Examining Agent - State Bar of Texas 46th Annual Advanced Estate Planning and Probate
Annual Fiduciary Litigation Roundtable
Speeches & PresentationsAmerican Bankers Association
What's Old is New Again - Tax Uncertainty in 2022
Speeches & PresentationsABA 34th Annual RPTE National CLE Conference
How to Pay When the Bill Comes Due - Estate Liquidity in 2022
Speeches & PresentationsSan Antonio Estate Planners Council
How to Pay When the Bill Comes Due - Estate Liquidity in 2022
Speeches & PresentationsHouston Business and Estate Planning Council
Planning with Cryptocurrency
Speeches & PresentationsEast Bay Trusts & Estates Lawyers (California)
Build Back Better Act - Tax Controversy Perspective
Client UpdatesTax Update
Hindsight’s 20/20: A Discussion of Notable (or At Least Interesting) Recent Fiduciary Litigation Cases
Speeches & Presentations43rd Annual Duke University Estate Planning Conference
Fiduciary Litigation Roundtable
Speeches & PresentationsAmerican Bankers Association Telephone Briefing
Winter Storm Uri Consumer Resource Guide
Client UpdatesDispatches from the United States Tax Court
Speeches & PresentationsHouston Bar Association Probate, Trust & Estate Section
The End of the Family Partnership
Speeches & PresentationsAmerican Bar Association, Section of Real Property, Trust and Estate Law
Baker Botts Quarterly Tax Controversy Update
Client UpdatesTax Update
Trends in the IRS Approaches to Transfer Tax Audits Appeals and Litigation
Speeches & PresentationsWells Fargo Private Bank
Baker Botts Quarterly Tax Controversy Update
Client UpdatesTax Update
Hot Topics in Fiduciary Litigation
Speeches & PresentationsAmerican Bankers Association
COVID-19 Community Resource Guide
Client UpdatesCurrent Developments
Speeches & PresentationsAmerican College of Trust and Estate Counsel
Hot Topics in Fiduciary Litigation
Speeches & PresentationsAmerican Bankers Association
Baker Botts Quarterly Tax Controversy Update
Client UpdatesEstate and Gift Tax Risks and Opportunities for Family Owned Entities
Speeches & PresentationsStrafford
Estate Tax Liquidity Issues
Speeches & PresentationsABA Joint Fall CLE
2018 Fiduciary Litigation Update
Speeches & PresentationsAmerican Bankers Association
Hot Topics & Current Events Update
Speeches & PresentationsABA 2019 RPTE National CLE Conference
How to Read an Appraiser's Appraisal
Speeches & PresentationsHBA Probate, Trusts & Estates Section Meeting
Tax Controversy for Estate Planners
Speeches & PresentationsABA Section of Real Property Trust and Estate Law
Tax Reform Modifications to Gift Tax and Estate Plans
Speeches & PresentationsLorman CLE
Pro Bono Report
Client UpdatesEvents
Recent
Baker Botts Event for Women in Tax, Featuring Myrtle Jones, SVP-Tax, Halliburton
Baker Botts Event for Women in Tax, Featuring Heather Crowder, Phillips 66, VP and General Tax Officer
Please join the women in tax at Baker Botts for the final virtual networking event of 2021 designed for women in-house tax professionals on Monday, December 13 from 11:00 a.m. - 12:30 p.m. CT.
Baker Botts Event for Women in Tax, Featuring Carla Howard, Vistra Energy, SVP-Tax
Please join the women in tax at Baker Botts for the the second of our networking events designed for women in-house tax professionals on Thursday, August 26 from 12:00 p.m. - 1:30 p.m. CT.
Baker Botts Inaugural Event for Women in Tax
Please join the women in tax at Baker Botts LLP for the first of our networking events designed for women in-house tax professionals on March 4 at 10:30 a.m. CT.