About David N. de
David N. de Ruig combines formal training in taxation and business with practical experience at a national law firm. He holds an LL.M. in Taxation from New York University School of Law, a J.D. from the University of Minnesota Law School and a B.S. in Business Administration from California State University, East Bay. That mix of credentials shapes how he approaches legal questions.
His academic record centers on tax law. The LL.M. from NYU is one of the most specialized degrees a lawyer can pursue in the field of taxation. The J.D. provided the foundation in general legal principles. The business degree gives him a practical view of the commercial considerations that often drive tax decisions.
After law school he gained experience in private practice and joined Fenwick & West LLP. During his time there he worked on matters that required coordination between legal analysis and business judgment. The firm environment exposed him to clients in technology, venture-backed companies and other commercial enterprises where tax issues intersect with corporate strategy.
He is admitted to practice in both California and New York. That dual admission allows him to handle matters that span state lines or involve clients with multi-jurisdictional footprints. It also means he is familiar with regulatory and tax landscapes in two major American jurisdictions.
Colleagues describe him as the kind of lawyer who relies on careful analysis rather than broad generalizations. He emphasizes close reading of statutes, regulations and client documents. He approaches client questions by parsing the tax consequences and then considering the business alternatives available in light of those consequences.
His education and practice background place him at the intersection of tax and business law. He advises on tax implications of transactions, compliance questions and the structuring choices that affect liabilities. He also has experience translating technical tax issues into practical guidance for company executives and finance teams.
Outside of casework he has maintained professional connections in both California and New York. He keeps abreast of changes in tax law and court decisions that affect corporate and individual taxpayers. He concentrates his practice on tax and corporate matters.
