Bus. 225A - Taxation of Estates and Trusts
David Spence is an attorney, practicing with Royse Law Firm in San Jose and Palo Alto. David assists clients of the firm in preserving, protecting and transitioning their wealth.
David's technical focus areas are estate & gift taxation, and related estate, trust, probate and business law. David has provided tax and wealth management advice and counsel to some of the largest estates in the world. In addition, he has represented clients before many different courts and other government entities, including the Internal Revenue Service and United States Tax Court. He was co-counsel of record in successful representation of the taxpayer in the case of Paullus v. Commissioner, T.C. Memo 1996-419, 72 TCM 636 (U.S. Tax Court Sept. 17, 1996).
David began his professional career in 1986 with the tax department of KPMG. Since then, David has practiced with prominent law firms and accounting firms in Silicon Valley, including Berliner Cohen and Deloitte & Touche. Immediately prior to joining Royse Law Firm, David was with Wells Fargo Private Bank, where he was Regional Trust Manager and Senior Wealth Management Specialist.
David is an active public speaker, and has lectured on numerous occasions in continuing education programs for attorneys, CPAs, and other financial professionals. He was a recurring guest expert on estate planning and tax law for the legal education radio program, "Legal Incite" on KNEW AM 910 in San Francisco. Mr. Spence has also presented for professional education programs sponsored by the Santa Clara County Bar Association, the Silicon Valley Bar Association, the Santa Cruz County Estate Planning Council, Lorman Education Services, Deloitte & Touche LLP, Wells Fargo Bank, Lincoln Law School, and Sacramento State University.
David received a Bachelor of Science in Accounting, a Master of Accountancy in Taxation, and a Juris Doctor degree from Brigham Young University, where he was a member of the Moot Court Board and Beta Alpha Psi. He is licensed to practice before The Supreme Court of California, The United States District Court for the Northern District of California, and The United States Tax Court. He is a member of the State Bar of California Tax Section, the Estate and Trust Section, and the Business Law Section, and is a member of the Palo Alto Area Bar Association.