David A. Bellumori

David A. Bellumori

Associate

San Jose Office 408.286.5800 Vcard Email

Areas of Focus:

David Bellumori's practice involves a hybrid of tax and corporate matters, including transactional tax planning, tax controversy, mergers and acquisitions, and general corporate lifecycle events for individuals, businesses, and non-profits.

David counsels clients on a wide range of federal and state income tax issues including qualified small business stock, like-kind exchanges, foreign financial asset compliance, tax-free reorganizations, mergers and acquisitions, and residency planning.

He represents clients in tax controversies before governmental agencies including the Internal Revenue Service, Franchise Tax Board, California Department of Tax and Fee Administration, Office of Tax Appeals, State Board of Equalization, and the United States Tax Court.

David leverages his diverse tax experience to advise individuals and businesses on corporate lifecycle events such as entity formations, operations, reorganizations, divestitures, and dissolutions.

David has been listed on Super Lawyers Rising Stars list in the area of Tax for 2022 and 2023.

Prior to joining Berliner Cohen LLP, David worked for several years in the Private Client Services group of an international, tax-only accounting firm in San Francisco.  His practice focused on matters of tax compliance, controversy, and consulting.

Representative Matters

  • Represented privately held corporation and its shareholders in a $26,000,000 stock sale of a cannabis testing laboratory to a private equity purchaser.
  • Represented corporate parent in an approximate $8,000,000 tax-free merger, reorganization and recapitalization involving Delaware and North Carolina corporations.
  • Represented shareholder/owner of a specialty plating and coatings business in a $12,000,000 asset sale to a private equity purchaser.
  • Counseled technology consulting services company regarding corporate and shareholder eligibility for qualified small business treatment.
  • Counseled shareholder group of a cloud-based financial products trading platform regarding corporate and shareholder eligibility for qualified small business treatment. 

Personal

  • Bay Area native.
  • Interests include photography, cooking, and hiking with his wife and their dog.

Professional Admissions

  • State Bar of California
  • United States Tax Court

Articles / Publications

Activities / Memberships

  • State Bar of California, Taxation Section

Education

  • LL.M., Taxation, New York University School of Law, 2013
  • J.D., University of California, Hastings College of the Law, 2012
  • Concentration in Taxation
  • B.A., Italian, University of California, Davis, 2009
  • B.A., Comparative Literature, University of California, Davis, 2008