Dylan Spearman
Staff Attorney

I provide clear, strategic guidance aligned with my clients’ business objectives. Clients value my straightforward communication, responsiveness and commitment to practical results.

Dylan Spearman focuses his practice on energy transactions, drawing on a background in tax planning and oil and gas title work. He began his legal career at Deloitte, where he worked in tax planning for large corporations and partnerships and developed a strong understanding of transactional structure and strategy. He later gained experience in energy title work, providing a solid foundation for advising clients on complex energy transactions.

Representative Experience
  • Analyzed and drafted technical memoranda relating to the rules for bonus depreciation for a large oil and gas joint venture project governed under I.R.C. Sec. 168(k) and the Tax Cuts and Jobs Act of 2017.
  • Reviewed and analyzed a corporation’s contracts related to rental agreements with third parties to determine whether they qualify as I.R.C. Sec. 467 rental agreements for federal income tax purposes.
  • Reviewed a large corporation’s fixed assets and building additions to reclassify assets to a shorter tax life or to immediate deductions as repair and maintenance costs under the tangible property regulations.
  • Researched and presented start-up considerations for a client interested in entering into a joint venture including whether related expenses qualify as start-up costs under I.R.C. Sec. 195.
  • Conducted comprehensive oil and gas title examinations in connection with upstream acquisitions, divestitures and financings involving producing and nonproducing assets.
  • Reviewed and analyzed title opinions, leases, assignments, mineral deeds and related instruments to identify title defects, encumbrances and curative requirements.
  • Assisted transaction teams with title due diligence for energy transactions including preparation of title summaries, schedules and risk assessments for deal closings.
Organizational Involvement

Community Involvement, Memberships & Affiliations

  • Houston Livestock and Rodeo Volunteer
    • Wine Garden Committee 
Education
  • B.S., Psychology, Business Management, Grambling State University (2017)
  • J.D., Southern University Law Center (2022)
Judicial Clerkships
  • Judge Yvette M. Alexander, Baton Rouge City Court
Bar Admissions
  • Missouri
  • New Mexico
  • North Carolina
  • Texas
When I Feel Most At Home
  • Watching and playing sports
  • Spending time with friends and family
  • Sticking to my Louisiana roots, I love to cook