Wilcox, Morgan

Kirk Lyda, attorney and CPA, concentrates his practice on state tax litigation, controversies, and planning. For more than a decade, Kirk has handled state tax controversies ranging from elimination of audit risk via voluntary disclosures and letter rulings, to field audits, administrative hearings, lawsuits, and appeals. He regularly advises clients on the state tax implications of restructuring their domestic business operations. He has helped companies identify and recover significant refunds.

Kirk has represented taxpayers in cases such as Rylander v. Bandag Licensing Corp., 18 S.W.3d 296 (Tex. App.–Austin 2000, pet. denied) (Texas franchise tax held unconstitutional as applied to a corporation without any substantial physical presence in Texas), Rylander v. Fisher Controls Int'l, 45 S.W.3d 291 (Tex. App.–Austin 2001, no pet.) (Texas Comptroller violated the "throwback rule" for Texas franchise tax apportionment purposes), and other reported cases (Sharp v. Park 'N Fly Of Texas, Inc., 969 S.W.2d 572 and Nabisco, Inc. v. Rylander, 992 S.W.2d 678). He has handled cases or hearings for Bongrain, Estée Lauder, General Motors, L'Oreal, Lowe's, McKesson, Patron, Potash, Texas Instruments, Time Warner, Viacom/CBS, and others.

Kirk speaks routinely at conferences throughout Texas and in other states on a variety of state tax topics. He coauthored Accounting and Finance for Lawyers, a Harcourt publication, and Business Purpose: What Is It? How Much Is Enough?, a NYU Institute publication.