Lew Delo

Lew Delo is Of Counsel to the firm.  He specializes in two areas: (i) the representation of clients in international litigation and arbitration, specializing in the recognition and enforcement of money judgments in international disputes; and (ii) the representation of companies and wealthy taxpayers before the IRS and state taxing authorities.

Mr. Delo’s international litigation includes representing foreign banks, foreign affiliates of international accounting firms, foreign and domestic insurance companies, and foreign and domestic service and manufacturing companies.

His tax practice includes representing domestic companies and wealthy individuals before the  IRS and state tax agencies, and litigation in the US Tax Court and federal courts.


  •   Oregon state courts
  •   U.S. District Court, District of Oregon
  •   United States Tax Court

Legal Ratings and Professional Activities

  •   AV Preeminent® peer review rating through Martindale-Hubbell® for excellence in legal ability and ethical standards
  •   Past Chair, Oregon State Bar International Law Section


  • A Primer on the Recognition and Enforcement of U.S. Money Judgments in Germany
  • In Re Parmalat – The Dawn of One-Firm International Accounting Liability
  • The English Doctrine of Custom in Oregon Property Law, Thornton v. Hay


  • Washington State University, 1966
  • University of Washington, 1971
  • Northwestern School of Law of Lewis and Clark College, 1974

Foreign Languages

  • German

Work Experience

  • Private legal practice – 1976 to present
  • KPMG staff accountant, tax department – 1974 to 1976
  • US Army, Captain, 3rd Armored Cavalry; MACV – 1966 to 1970

Civic and Other Activities

  • Multnomah Athletic Club, Trustee (1991 – 1993); President (1993)
  • Portland East Side and West Side Light Rail Committees, 1989 – 1993
  • Portland – Guadalajara Sister City Association, Vice President, 1996 – 1998

Served on various boards of private companies.