ATTORNEYS

“Ater Wynne is filled with TALENTED PEOPLE who want to make a difference in the lives of our clients and their businesses. We have the depth of practice area experience it takes to be true advisors to our clients.”

— Ernie Bootsma, Partner

Thomas M. Karnes

Partner

Tom Karnes is a Partner in Ater Wynne’s Business Department, where he focuses his practice on healthcare organizations, professional service firms, and technology ventures. He is listed as an Oregon Rising Star by Oregon Super Lawyers from 2010 to 2013, and was named to the Super Lawyers list in 2018.

Tom served as a law clerk for the Oregon Department of Justice’s Trial Division while he was in law school, working in their Employment and Torts Group. He also clerked at the Lewis & Clark Low-Income Taxpayer’s Clinic.

Professional Experience

  • Ater Wynne LLP, Portland, OR, Partner, 2016 to Present, Associate, 2008 to 2016
  • Oregon Department of Justice, Trial Division, Law Clerk, 2006 to 2007

Education

  • Northwestern School of Law at Lewis & Clark, J.D., cum laude, 2008; Lewis & Clark Law Review, Editor of Submissions, 2007-2008, Member, 2006-2007; Business Law Roundtable Scholar, 2007; Scholarship for tax law, 2005-2008
  • Willamette University, B.A., Economics, 2005

Admitted to Practice

  • Oregon

Professional Activities

  • Oregon State Bar, member
  • Oregon State Bar, Health Law Section, Executive Committee, 2016

Recent Presentations

  • “Tax & Entity Considerations for Mission-Driven Entrepreneurs,” Co-Presenter, Oregon State Bar, Tax Section, New Lawyers Committee, 2011.
  • “Expiration of Energy Tax Credits,” Real Estate Development Incentives, The Seminar Group, 2011.

Representative Publications and/or Presentations

  • “Credits Against the Oregon Corporate Minimum Tax Under Con-Way, Inc. & Affiliates v. Department of Revenue,” Oregon State Bar, Tax Section Newsletter, Vol. 16, No. 1, Winter 2013.
  • ORS Chapter 174—Statutory Rules of Construction. Thomas M. Karnes and Anne E. Villella. Interpreting Oregon Law – Oregon CLE 2009.