Jim Bridgeman’s practice encompasses a broad range of business tax issues, including partnerships and joint ventures, mergers and acquisitions, internal restructurings, and structured finance and other financial transactions. His clients include publicly traded and large privately held businesses in the energy, financial services, and real estate sectors. He also represents clients in audits and appeals before the Internal Revenue Service and in tax litigation in the US Tax Court, the US District Courts and the US Circuit Courts of Appeals.
Jim previously served as an attorney-adviser in the Office of Tax Legislative Counsel at the US Treasury Department, where he participated in developing the Tax Reform Act of 1986. He also served in two high-ranking positions at the Internal Revenue Service—special assistant to the chief counsel and deputy associate chief counsel (technical)—where he participated actively in the issuance of regulations and rulings implementing the Tax Reform Act of 1986.
Jim is a fellow of the American College of Tax Counsel. He is listed in The Best Lawyers in America (2013-2015). Prior to joining Morgan Lewis, Jim was a partner in the corporate practice of another international law firm.
Representative cases in which Jim either has appeared as a counsel of record or has participated significantly include the following:
TIFD III-E v. United States, 342 F. Supp. 2d 94 (D. Conn. 2004), rev’d and remanded 459 F.3d 220 (2d Cir. 2006) (“Castle Harbour”), on remand., 660 F. Supp 2d 367 (D. Conn. 2009)
United States v. G-I Holdings Inc. 2009 US Dist. LEXIS 115850 (D. NJ 2009)
Trigon Ins. Co. v. United States, 234 F. Supp. 2d 592 (E.D. Va. 2002)
Fidelity International Currency Advisor A Fund, L.L.C. v. United States, No. 05-40151 & 06-40130 (D. Mass.); Fidelity High Tech Advisor A Fund, L.L.C. v. United States, Nos. 06-40243 & 06-40244 (D. Mass.)
CSX Corp. v. United States, 929 F. Supp. 223 (E.D. Va. 1996), rev’d, 124 F.3d 643 (4th Cir. 1997)
Lipscomb University, 1976, Bachelor of Arts, Magna Cum Laude
University of Virginia School of Law, 1981, Juris Doctor
District of Columbia
US Tax Court
Awards and Affiliations
Recognized, Tax Law, Washington, DC, The Best Lawyers in America (2013–2020)
Member, Practice Group of the Year, Tax, Law360 (2017)
Recommended, Tax: Domestic, The Legal 500 US (2015)