Photograph of Christopher B. Younger

Christopher B. Younger

Senior Counsel


Chris Younger is a senior counsel with the Aviation and Tax groups in Crowell & Moring’s Washington, D.C. office. Chris focuses his legal practice on assisting business aviation clients with all aspects of business aircraft ownership and operations. He represents clients in creating, negotiating, and reviewing aircraft co-ownership, management, and charter operation structures, including related tax planning and regulatory compliance. His clients also turn to him for advice and counsel regarding the acquisition and disposition of new (OEM) and used business aircraft including both whole aircraft and fractional aircraft interests.

Chris also engages in comprehensive and holistic analysis of federal income tax, federal excise tax, and state sales and use tax issues arising in connection with the acquisition, disposition, ownership, and operation of business aircraft. Informed by his tax knowledge, Chris creates innovative tax planning strategies designed to maximize tax savings and minimize tax liabilities resulting from business aircraft ownership and operations in full compliance with all applicable legal requirements. Additionally, Chris represents business aircraft owners and operators in connection with federal and state tax audits and appeals of tax assessments.

Chris's practice also encompasses the provision of advice to clients regarding general business planning strategies, including choice of business entity and business entity and aircraft ownership structures, and structuring and negotiating mergers, acquisitions, and reorganizations of business entities that own and operate aircraft.

Education

  • Mount St. Mary's University, B.A. triple major: international studies, political science, German (1990)
  • Rutgers Law School, J.D. and Honors Certificate in Taxation (1997) with distinction
  • New York University, Master of Laws in Taxation (2003)

Affiliations

Admitted to practice: District of Columbia, Maryland, New York, New Jersey, U.S. Tax Court


Professional Activities and Memberships

  • Member, Tax Committee, National Business Aviation Association (NBAA)
  • Member, Board of Directors, and Treasurer, Greater Washington Business Aviation Association (GWBAA)

View More

"Specific Audit Issues: Business Aircraft Ownership and Operations," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2021 (October 5, 2021). Speakers: Christopher B. Younger.
Speech/Presentation
"Tax Issues for Airplane Purchases: Planning Strategies, Tax Reform Changes," Strafford Webinar (August 19, 2021). Faculty: Christopher B. Younger.
Speech/Presentation
"IRS Approves Use of Alternative SIFL Rates for Income Tax Purposes," (June 30, 2021). Contacts: Eileen M. Gleimer, Christopher B. Younger
Client Alert / Newsletter
"What New FAA Pilot Records Rule Means For Flight Operators," Law360 (June 11, 2021). Author: Christopher B. Younger, and James Janaitis.
Publication
"Implementation of the FET Exemption for Aircraft Management Services," NBAA GO Aviation Tax & Regulatory Compliance Seminar (June 10, 2021). Panelist: Christopher B. Younger.
Speech/Presentation
"FAA’s Pilot Records Database Final Rule Published," (June 3, 2021). Contact: Christopher B. Younger
Client Alert / Newsletter
"Aircraft Expenses: IRS Clarifies Position on Deductions by Sole-Proprietors," Administrative Law Alert (May 5, 2021). Contact: Christopher B. Younger
Client Alert / Newsletter

For all Highlights, News & Knowledge, please click here to view desktop bio.

Crowell & Moring LLP is an international law firm with offices in the United States, Europe, MENA, and Asia that represents clients in litigation and arbitration, regulatory and policy, and transactional and corporate matters. The firm is internationally recognized for its representation of Fortune 500 companies in high-stakes litigation and government-facing matters, as well as its ongoing commitment to pro bono service and diversity, equity, and inclusion.

View Desktop Site | Mobile Sitemap |

Contact | Subscribe | Terms of Use | Privacy Statement | Alumni

© Crowell & Moring LLP 2022
Attorney advertising - prior results do not guarantee a similar outcome.