Stephen D. Gardner is a partner in Cooley LLP's Tax practice group and heads its tax controversy practice. He joined Kronish Lieb Weiner & Hellman LLP in 1971, which merged into Cooley Godward Kronish LLP in 2006. Mr. Gardner is resident in the New York office.

Mr. Gardner's practice covers a broad range of corporate and international tax planning and controversy work. His litigation experience has involved extensive trial work in the United States Tax Court, the United States Court of Federal Claims and United States District Courts. He has made numerous appearances before several United States Courts of Appeals, on issues ranging from complex corporate reorganizations and tax accounting rules to foreign tax credit and income sourcing rules.

Mr. Gardner's clients include many Fortune 500 companies. Among them are American Express Company, ConocoPhillips, Entergy Corporation, Goodrich Corporation, HSBC Bank, ITT Industries, Inc., NYSE - Euronext, Shell Oil Company, Starwood Hotels and Walter Energy, Inc. He previously served as Kronish Lieb's managing partner.