
Of Counsel
Practice Areas
- Advanced Estate Planning
- Corporate Law and Business Entities
- Post-Mortem Tax Planning
- Valuation of Closely Held Business Entities
- Taxation, Advanced Tax Planning and Tax Controversy
John’s practice encompasses a broad range of estate and tax planning, corporate, partnership and post-mortem tax planning, valuation and tax controversy matters for closely held business entities, and working with families with substantial private wealth and senior executives of public companies. John has significant experience in advanced estate and tax planning techniques, particularly with respect to the structuring of partnership and corporate interests for business, estate planning and wealth preservation purposes. The scope of representation includes membership on boards of directors, analysis of corporate, partnership and entity valuation, negotiating and structuring acquisitions, mergers and federal and state tax controversies.
An Idaho native, John was an Estate and Gift Tax Attorney with the I.R.S. Seattle District, 1973-1976; partner, Witherspoon Kelley Davenport & Toole, 1976-1982; CFO and General Counsel, Telematic Products, Inc., Seattle, 1982-1985. Prior to establishing Thornton Byron LLP, formerly D. John Thornton & Associates, P.A., John resided in Seattle and was a partner in a large northwestern law firm with offices in Washington, Oregon, Idaho, Utah and Washington D.C. Currently, his practice is limited to the western United States. He is a member of both the Idaho State Bar and Washington State Bar Association, and has been admitted to practice before the Washington and Idaho Federal District Courts, U.S. Tax Court and Ninth Circuit Court of Appeals.
Education
- University of Idaho College of Law J.D. 1972
- University of Idaho B.A. Economics 1969
Professional Activities
- Member, Idaho State Bar
- Member, Washington State Bar
- Member, American Bar Association
- Past Chair, Tax Controversy and Litigation; Advanced Estate Planning and Post Mortem Planning for Closely Held Businesses; Estate Planning and Administration Closely Held Businesses; Limited Partnership and Limited Liability Company and Tax Planning and Drafting Committees
- Past Vice Chair, Post Mortem Estate Planning and Agricultural Tax Committees
- Member, Task Force on Valuation of Closely Held Corporations and Partnerships under Chapter 14, LLCs, LLPs and LLLPs
Civic and Charitable Activities
- Member, Steering Committee, Lee David Pesky Foundation
- Former Member, Board of Directors, Boys and Girls Clubs of America
- Former Member, College of Idaho Planned Giving Committee
- Former Member, Bishop Kelly Foundation
- Former Member, St. Luke’s Health Foundation
- Former Director, University of Idaho Foundation