Dan Eller


Dan Eller assists clients with tax and business law issues in both transactions and controversies. His transactional practice emphasizes choice of entity and formation, mergers and acquisitions, real property development, foreign bank account and asset reporting, and tax-exempt entity formation, qualification and operation. On the controversy side, Dan has handled a wide variety of tax collection and controversy matters, both federally and at the state level in Oregon and Washington. He has litigated cases before both the United States Tax Court and the Oregon Tax Court, where he formerly clerked for the Hon. Henry C. Breithaupt.

Since the enactment of Oregon’s Corporate Activity Tax (“CAT”) in 2019, Dan has been at the forefront of the implementation of this new tax. Dan is a frequent speaker on the CAT. Additionally, with Alee Soleimanpour Dan has co-authored a number of articles on CAT developments, both from the Oregon Department of Revenue and the Oregon Legislature. For more on the CAT, please refer to those articles here. To be added to our email list of CAT updates, please contact Dan at

Dan is an adjunct professor at Lewis and Clark Law School and an adjunct instructor in the School of Business Administration at Portland State University. 


"Almost 20 years ago, Mark Stayer was referred to us for real estate transactions. We have ‎used him ever since in multiple states. Recently we have also had the pleasure of working with Dan Eller on tax questions. In ‎every case they have been very professional and a pleasure to work with.‎"


Memberships & Awards


  • Oregon State Bar Taxation Section, Past Chair
  • American Bar Association, Taxation Section, Member


  • Oregon State Bar Taxation Section Pro Bono Award, Inaugural Recipient (2018)
  • Thomson Reuters, Oregon Rising Stars (2009 - 2010, 2012 - 2014)
  • Lewis & Clark Law School, Andrea Swanner Redding Outstanding Mentor Award
  • Oregon State Bar Taxation Section, New Tax Lawyer Committee, Mentor of the Year (2012)
  • Lewis & Clark Law School, Cornelius Honor Society
  • Lewis & Clark Law School, Joyce Ann Harpole Scholarship
  • Oregon Super Lawyers, Tax (2016 - 2019)

Resources & Ideas

Seminars & Speaking Engagements

Oregon State Bar Taxation Section CLE Luncheon Series
TEFRA Repeal
May 25, 2017

Mid-Valley Tax Forum
TEFRA Repeal Presentation
January 17, 2017 (Salem, Oregon)

Oregon State Bar Real Estate & Land Use Section
Real Estate Choices-of-Entity and Hot Tax Topics for the RELU Professional
November 15, 2016

The Life Cycle of an Oregon Department of Revenue Case
Presented to Legal Aid Services of Oregon 
September 23, 2016

Pub Talk: The Many Specialties in Tax and Whether to Specialize 
Oregon State Bar Taxation Section
September 22, 2016


Community Activities

Community Activities

  • Portland Tax Forum, Board Member and Past Chair
  • Cycle Oregon, Board Member and Secretary
  • Oregon State Bar, Taxation Section, Laws Committee, Chair
  • Lewis and Clark Law School, Joyce Ann Harpole Award Committee, Member
  • Lewis & Clark Law School Alumni Board, Former Member and Past President
  • Oregon, Southwest Washington, Idaho, and Montana Chapter of the Leukemia & Lymphoma Society, Former Board Member and Past Chair
  • Portland State University Graduate Alumni Ambassador Council, Former Council Member
  • Oregon State Bar, Taxation Section, Portland Luncheon CLE Series, Former Co-Host
  • Lake Oswego School District Foundation, Former Board Member
  • Lewis & Clark Law School, PILP Stipend Committee, Former Member 




Oregon State Courts

Washington State Courts

United States Tax Court

United States Court of Appeals, Ninth Circuit

United States Court of Appeals, Federal Circuit

United States Court of Federal Claims

United States District Court, District of Oregon

United States District Court, Eastern District of Washington

United States District Court, Western District of Washington

United States Supreme Court

Outside The Office