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Gary P. Tober has been practicing law for over thirty-five years. His practice encompasses business, transaction and international tax advice. Gary advises U.S. and foreign corporations, partnerships and individuals in tax and business planning matters. He regularly consults with clients on the potential tax implications for cross-border operations and investment transactions for a variety of companies ranging from fruit growers, durable goods manufacturers to foreign-based technology companies.

In addition to counseling clients on the tax implications of business and investment transactions, Gary also consults and renders U.S. tax opinions to foreign governments and foreign pension funds investing in U.S. corporations, start-up enterprises and real estate located in the United States. Prior to joining Garvey Schubert Barer, Gary was chair of the Tax Practice Group and Canada Practice Group at Lane Powell.

He serves as an adjunct professor for the University of Washington School of Law Graduate Program in Taxation and Golden Gate University School of Taxation, and his opinion is frequently sought on important tax issues. For example, Gary provided testimony before the Ways and Means Committee of the House of Representatives on taxation of electric commerce.

Professional Activities

  • American Bar Association
  • Washington State Bar Association
  • Seattle-King County Bar Association
  • International Bar Association
  • Inter Pacific Bar Association
  • Vice President, International Fiscal Association, USA Branch
  • Seattle Tax Group
  • World Trade Club
  • World Affairs Council
  • Washington Council on International Trade

Community Activities

  • Japan America Society



Blog Posts

Blog Posts

News & Insights


Speaking Engagements

Past Appearances



  • Washington, 1983
  • Ohio, 1976 (inactive)


Washington University School of Law, LL.M., Taxation, 1982

University of Toledo Law School, J.D., 1976

Denison University, B.A., 1973

Honors | Recognitions

  • Named Best Lawyers®  "Lawyer of the Year,” in the area of International Trade and Finance Law, 2015, 2017, Seattle, WA
  • Named as one of the “Top Attorneys in Washington” by Seattle Metropolitan magazine, July 2014
  • Named by peers as one of The Best Lawyers in America® in the areas of International Trade and Finance Law; and Tax Law, 2003-2019 
  • Recommended by Chambers USA: America’s Leading Lawyers for Business, Corporate/Commercial: Tax, 2009-2018
  • Named as a "Best Lawyers in the Business," Tax and International Trade and Finance Law, Seattle Business magazine, 2012
  • Named as a "Top Business Lawyer" in Seattle Business magazine, 2008
  • Named as a Washington "Super Lawyer" in Super Lawyers Magazine,  Tax, 2003, 2005-2014
  • Named as a "Super Lawyer" in Super Lawyers Business Edition, 2014
  • Named in “Best Lawyers” survey published by Seattle Metropolitan, 2006-2007
  • Stouder Award from the Taxation Section of the Washington State Bar Association in recognition of dedication to the tax community, exceptional skills in the field of taxation law and display of professionalism, 2012.
  • Peer Review Rated AV/5.0 in Martindale-Hubbell


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