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Garry Miles focuses on tax law at both the trial and appellate levels. He has experience in a wide range of complex litigation issues, including securities, intellectual property, trade secrets, professional liability, health care, and other commercial matters. He led a legal team that secured sales and use tax refunds of over $35 million for a healthcare provider. Mr. Miles also led a team that reorganized operations and obtained a letter ruling, which resulted in refunds of over $15 million and annual recurring benefits of over $3 million in sales and use tax. In another letter ruling, he led a team that secured a sizeable material benefit for a large technology company. Education J.D., cum laude, Tulane Law School, 1982 B.S., Accounting, Mississippi State University, 1975 Bar Admissions Texas, 1982 Representative Experience Lead team that secured sales and use tax refunds of over $35 million for healthcare provider. Lead team that reorganized operations and obtained letter ruling, which resulted in refunds of over $15 million and annual recurring benefits of over $3 million in sales and use tax. Lead team in securing letter ruling, which overturned 30 years of tax policy and resulted in material benefit for large technology company. Lead team in negotiating franchise tax case and in eliminating over $8 million liability for large manufacturer. Lead litigation team in district court action in Travis County which invalidated nine administrative rules on sales and use taxes on services. Lead litigation team that successfully argued Motion for Summary Judgment in district court in Travis County that hotel occupancy tax statute was unconstitutional. Argued Motion for Summary Judgment in district court in Travis County in case involving exhaustion of administrative remedies and jurisdiction issues. Lead litigation team in district court in Travis County which secured complete concession by the state of electricity exemption from sales and use tax worth in excess of $10 million. Lead litigation team in district court in Travis County which secured franchise tax refund in excess of $11 million. Press Release Locke Liddell & Sapp Announces Addition of Two Attorneys to Tax Section in Dallas Office 5/9/2005 Professional History Partner in the law firm of Locke Liddell & Sapp Former Partner with Vinson & Elkins, Dallas Former Partner with Johnson & Wortley, Dallas Professional Affiliations Member, State and Local Tax Committee Member, Texas Society of Certified Public Accountants Member, Comptroller’s Industry/Practitioner Liaison Committee Member, Taxpayers’ Representatives Committee Member, Texas Association of Taxpayers, Inc. | 