Kendall R. Fisher

Kendall R. Fisher




Kendall’s practice focuses on U.S. federal tax issues related to domestic and cross-border mergers, acquisitions and debt and equity financings, as well as inbound and outbound tax planning related to multinational structures, tax treaties, controlled foreign corporation issues, passive foreign investment company issues, the Foreign Account Tax Compliance Act (FATCA), and the Foreign Investment in Real Property Tax Act (FIRPTA). His practice also includes domestic business formations, joint ventures, acquisitions, combinations, sales, and general tax planning.

He has assisted clients with incorporations, tax-free corporate mergers, asset purchases and sales, cross-border transactions, inversion transactions, Up-C transactions, and organizing and structuring joint ventures as well as REITS, general and limited partnerships, and limited liability companies.

Kendall also regularly advises on tax issues related to cooperative formations and restructurings. In addition, as an enrolled member of the Confederated Tribes of the Colville Reservation, he also counsels Indian tribes and tribal entities on a wide array of corporate and tax matters.

Education & Admissions

Stanford Law School (J.D., 2014)

Stanford University (M.A., Public Policy, 2014)

Pepperdine University (B.S. Accounting, 2011), summa cum laude


  • Washington

News & Resources


Canadian Corporations Acquiring U.S. Target Companies in Tax-Deferred Transactions: When Business Activities Outside the U.S. Matter
President Biden’s Made in America Tax Plan Would Treat More Cross-border Transactions as Inversion Transactions
Critical Reporting Obligation: Canadian-Owned U.S. Corporations and Disregarded Entities
Often Overlooked Exception to Withholding and Reporting Requirements under FATCA
“ECI” and its Trap for Unwary Canadian Investors in Partnerships and LLCs
The “Pot” Thickens – IRS Releases Marijuana Industry Resources
The “Pot” Thickens – IRS Releases Marijuana Industry Resources
Covid-19 Tax Relief Makes Winners out of Losses (for some)
Cooperative Business Law: A Practical Guide to the Special Laws Governing Cooperatives
COVID-19 Delays EIN Process for Canadian Applicants
CARES Act Provides Significant Payroll Tax Relief and Relief for Business Taxpayers and Individuals
Stranded Canadians Taxed in the Time of Covid-19
Washington State’s Cooperative Law Overhauled Effective January 1, 2016
"Business Tax Credit Utilization: Implications for California Policy," Standard University

News & Press Mentions

Dorsey & Whitney Names New Partners
Super Lawyers Recognizes Dorsey Lawyers in Seattle
Super Lawyers Recognizes Dorsey Lawyers in Seattle
Super Lawyers Recognizes 14 Dorsey Lawyers in Seattle
Super Lawyers Recognizes 14 Dorsey Lawyers in Seattle
Super Lawyers Recognizes 18 Dorsey Lawyers in Seattle
Dorsey Represents Underwriters in Tactile Medical IPO
Dorsey & Whitney Represents, Inc. in Preferred Stock Offering

Select Presentations

  • Update: Code Section 2704 Proposed Treasury Regulations, Dorsey & Whitney LLP, August 2016
  • Certain Issues in S Corporation M&A Transactions, Seattle Tax Group, March 2016
  • Accidental Inversions, Dorsey & Whitney LLP, October 2014

Industries & Practices

Non-Profit & Tax Exempt Organizations
  • Banking & Financial Institutions
  • Canada
  • Capital Markets
  • Cooperative Law
  • Emerging Companies
  • Energy & Natural Resources
  • Food, Beverage & Agribusiness
  • Healthcare
  • Indian & Alaska Native
  • Mergers & Acquisitions
  • Mining
  • Non-Profit & Tax Exempt Organizations
  • Private Equity
  • Tax
  • Technology
  • Trusts & Estates

Professional & Civic

Professional Achievements

  • Seattle Tax Group, Chair, 2016; Member, 2014-Present 
  • King County Bar Association, Member, 2014-Present
  • Washington State Bar Association, Member, 2014-Present 
  • National Society of Accountants for Cooperatives, Member, 2015-Present
  • American Bar Association, Member, 2016


Contributed 50+ Pro Bono Hours in 2020

  • Contributed more than 50 Challenge pro bono hours, 2020
  • Listed as a "Rising Star" by Washington Super Lawyers, 2017-2021
Kendall R. Fisher