Joseph M. Bray J.D.

Associate Tax Attorney at Moskowitz LLP, A Tax Law Firm.

Education:

J.D., University of the Pacific, McGeorge School of Law – May 1998
Honors: Dean’s List, Oral Advocacy Competition Award

University of Salzburg – Summer 1996, Anthony M. Kennedy, Justice of the Supreme Court, Constitutional Law Program

B.A., Political Science-Public Service, University of California, Davis – December 1994
Honors: Graduation with Honors, Phi Kappa Phi Honor Society, Pi Sigma Alpha National Political Science Honor Society

Admissions and Affiliations:
State Bar of California
United States Court of Appeals for the Ninth Circuit
United States District Court for the Northern District of California
United States Tax Court

SUMMARY

REAL ESTATE/BUSINESS/CORPORATE &TAX TRANSACTIONS AND LITIGATION:

Real estate development, land use and construction. Extensive experience representing owners and developers in the acquisition, financing, disposition, development, construction, re-positioning, management and leasing of office, retail and industrial real estate projects; commercial loan review and closing due diligence for borrowers, loan modifications, work-outs and restructures; and title review and due diligence.
Business and Corporate. Extensive experience forming, documenting and advising business entities in real estate projects; forming, documenting and advising commercial owner associations; and corporate governance.
Commercial planned unit and mixed-use developments, condominiums and associations. Extensive experience in the formation and documentation of common interest commercial subdivisions under Davis-Stirling Act, formation of associations and preparation of governing documents; creation of commercial subdivisions and condominiums; and drafting and recording easements, covenants and restrictions.
Civil Litigation. Landlord/Tenant; Representation of landlords and property management companies in commercial and residential lease disputes and unlawful detainer actions; drafting complaints, court pleadings and settlements; and conducting trials.
Tax. Federal and State tax practice and procedure; tax controversy, audits, enforced collections, settlements and appeals; and Tax Court litigation.

REPRESENTATIVE MATTERS:

Represented purchaser in a multi-million dollar acquisition of a high-visibility office/R&D campus in Anaheim, CA.
Represented purchaser in the acquisition of a large industrial building in Anaheim, CA requiring subdivision from seller’s adjacent corporate offices and preparation and recordation of cross easements and covenants.
Represented purchaser in the acquisition, then re-positioning and leasing of a single-tenant industrial building in Costa Mesa, CA to an international overnight courier service company.
Represented purchasers in numerous vacant land acquisitions.
Formed, filed and advised numerous LLCs, Corporations and entities, their directors, members and officers.
Represented seller in the sale of newly developed and constructed LEED Certified industrial warehouse in Corona, CA to a national apparel retailer.
Represented landlords in leasing retail shopping centers, life-style centers, power centers and neighborhood centers and office buildings with first floor retail space in Northern and Southern CA.
Represented developer in the acquisition, subdivision and development (including recordation of easements and CC&R’s and formation of owners associations) and sale and leasing of numerous office/industrial fee and condominium projects having multiple units for sale/lease in Northern and Southern CA.
Represented retail developer in the development and leasing of a grocery store anchored tenant retail center in Elk Grove, CA, including negotiating and drafting lease agreements with retail tenants such as Starbucks, Jamba Juice, Panda Express, Washington Mutual Bank and restaurants and retail shops.
Represented developer in the acquisition, development and construction of a multi-story medical office building and retail anchored shopping center in Southern CA, including the commercial condominium subdivision of medical office building for sale and leasing and leasing of retail center and retail pad sites.
Represented landlords in the acquisition, development, construction and ground leasing of retail pad sites to national drug store companies.
Represented residential property management company in eviction lawsuits filed in Sacramento Superior Court for residential tenant lease defaults. Successfully conducted and won at trial numerous unlawful detainer actions.