Atty. David C. Scruggs

Atty. David C. Scruggs

David Scruggs has represented taxpayers in appeals in numerous states and before local and state boards of equalization. He has also represented taxpayers in litigation before state and federal courts.

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Profile Summary

About David C. Scruggs at a glance

David C. Scruggs is a tax, tax litigation, and government attorney based in Memphis, Tennessee, practicing at Evans Petree PC. Educated at The University of Memphis (J.D., 1973) and University of Memphis (B.B.A., 1970). Recognitions include Best Lawyers in America — Administrative / Regulatory Law (2026), Best Lawyers in America — Litigation and Controversy - Tax (2026), and Best Lawyers in America — Tax Law (2026). Serands clients in Memphis, TN and the surrounding metropolitan area.

Verified attorney profile · Updated June 2026

About

  • David Scruggs has represented taxpayers in appeals in numerous states and before local and state boards of equalization
  • He has also represented taxpayers in litigation before state and federal courts
  • He was co-counsel in the landmark Memphis Bank & Trust Co. v
  • Garner property tax case decided by the U.S
  • Supreme Court
  • He is AV-rated by Martindale-Hubbell
  • He was also recently selected by his peers for inclusion in The Best Lawyers in America 2019 in the fields of Administrative/Regulatory Law, Litigation and Controversy- Tax, and Tax Law for the 4th year
  • Mr. Scruggs is a frequent speaker at seminars on property taxation and wrote "Ad Valorem Taxation of Agricultural Land in Tennessee," Memphis State University Law Review, Vol. 4, No. 1, Fall 1973
  • Mr. Scruggs is also a certified public accountant

Practice Areas Explained

David C. Scruggs's Areas of Practice

Each practice area below reflects the types of cases David C. Scruggs handles, with a brief overview of what that area of law covers.

Tax Law

Tax attorneys handle IRS audits, tax debt, international tax, estate planning, and tax court litigation.

David C. Scruggs is one of 85,302 tax attorneys indexed nationally. Browse tax attorneys in Tennessee →

Tax Litigation

David C. Scruggs is one of 3,110 tax litigation attorneys indexed nationally. Browse tax litigation attorneys in Tennessee →

Government & Administrative Law

Attorneys for administrative law, agency hearings, government contracts, licensing, and public benefits.

David C. Scruggs is one of 132,225 government attorneys indexed nationally. Browse government attorneys in Tennessee →

Jurisdictional Context

Why local counsel matters in Tennessee

Practicing law in Tennessee. Legal matters in Tennessee are governed by state-specific rules of civil and criminal procedure, statutes of limitations, and substantive law. Cases originating in Memphis are typically filed in the local municipal court or the appropriate Tennessee state district court, depending on subject matter and amount in controversy. An attorney licensed in Tennessee brings working knowledge of local procedural deadlines, judicial practices in this andnue, and the substantive law that applies to cases brought here. Out-of-state attorneys generally cannot represent clients in Tennessee courts without local counsel or pro hac vice admission.

Looking for additional Tennessee attorneys? Browse all attorneys in Memphis or all attorneys in Tennessee.

Frequently Asked

Common questions about David C. Scruggs

Where is David C. Scruggs's law office located?
David C. Scruggs's law practice is located in Memphis, Tennessee. The firm is Evans Petree PC. You can contact the office directly through this profile page.
What practice areas does David C. Scruggs handle?
David C. Scruggs focuses on tax, tax litigation, government. Each practice area listed reflects experience handling cases of that type in Tennessee.
Where did David C. Scruggs go to law school?
David C. Scruggs earned their education at (J.D., 1973); (B.B.A., 1970).
How can I contact David C. Scruggs for a consultation?
You can contact David C. Scruggs directly through this profile page. Click "Ask the Attorney" to submit a question, or "Schedule a Consultation" to book a meeting. Most claimed-profile attorneys respond within one business day.
What awards or recognition has David C. Scruggs received?
David C. Scruggs's notable recognition includes: Best Lawyers in America — Administrative / Regulatory Law; Best Lawyers in America — Litigation and Controversy - Tax; Best Lawyers in America — Tax Law; Lawyer of the Year — Litigation and Controversy - Tax (Memphis); Lawyer of the Year — Administrative / Regulatory Law (Memphis).

Education

J.D.
The University of Memphis
- 1973
B.B.A.
University of Memphis
- 1970

Awards

Best Lawyers in America — Administrative / Regulatory Law
- 2026
Best Lawyers in America — Litigation and Controversy - Tax
- 2026
Best Lawyers in America — Tax Law
- 2026
Lawyer of the Year — Litigation and Controversy - Tax (Memphis)
- 2025
Lawyer of the Year — Administrative / Regulatory Law (Memphis)
- 2024
Lawyer of the Year — Litigation and Controversy - Tax (Memphis)
- 2023
Lawyer of the Year — Administrative / Regulatory Law (Memphis)
- 2022
Lawyer of the Year — Litigation and Controversy - Tax (Memphis)
- 2021

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