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T. Michael Blake

Shareholder, Practice Group Leader

(405) 552-2317
mike.blake@mcafeetaft.com
Oklahoma City

Overview

Mike Blake’s practice is focused on tax and transaction planning and implementation for corporations, limited liability companies, partnerships and individuals. His experience and expertise have earned him inclusion in Chambers USA Guide to America’s Leading Lawyers for Business, The Best Lawyers in America (business organizations; closely held companies and family businesses law; corporate law; mergers and acquisitions law; tax law; trusts and estates; venture capital law) and Oklahoma Super Lawyers. Best Lawyers named him “Corporate Lawyer of the Year” for 2027; “Closely Held Companies and Family Businesses Lawyer of the Year” for 2019, 2024 and 2026; “Mergers and Acquisitions Lawyer of the Year” for 2016, 2020 and 2026; “Tax Lawyer of the Year” for 2025; “Venture Capital Lawyer of the Year” for 2025; and “Business Organizations Lawyer of the Year” for 2022 and 2024 in Oklahoma City.

Mike has worked on numerous highly complex transactions affecting a wide variety of business interests, including the energy industry, private equity, advanced manufacturing, the food industry and the healthcare industry. In addition to structuring investments in, and acquisitions and dispositions of, entities and assets in tax-efficient transactions, he represents owners and entities in negotiating the terms of the resulting transactions. He also has experience in structuring private equity transactions to meet business objectives while qualifying for state and federal tax incentives. Mike’s practice also involves investments in, financing of, and acquisitions and divestitures of oil and gas assets.

He regularly advises owners and entities with regard to tax and other issues as outside general counsel. He also structures tax-deferred (Section 1031) exchanges of property, including real estate, oil and gas interests, and aircraft. In addition to structuring forward like-kind exchanges, he has also structured numerous reverse and “build-to-suit” exchanges.

Mike currently serves as leader of McAfee & Taft’s Tax & Family Wealth Group and has previously served on the firm’s board of directors.

In addition to his tax practice, Mike is actively involved with Oklahoma Lawyers for Children, a nonprofit organization whose purpose is to use the time, talent and resources of qualified pro bono lawyers and other volunteers to represent and assist deprived, abused and neglected children in the Juvenile Division of the Oklahoma County District Court.

In 2009, he was honored with the organization’s prestigious Mona Lambird Service to Children Award for outstanding service by a volunteer attorney.

Representative Experience

  • Advising energy industry and oil and gas clients on tax and other matters.
  • Counsel to buyers and sellers in mergers and acquisitions, including tax-free reorganizations.
  • Counsel to private equity investors and private equity funds.
  • Income tax planning.
  • Planning for acquisition, financing and disposition of oil and gas assets.
  • Joint ventures to develop oil and gas leashold.
  • Tax controversies with the Internal Revenue Service, especially regarding oil and gas tax issues.
  • Acquisition and divestiture of real estate.
  • Real estate development and redevelopment projects.
  • Tax-deferred exchanges.
  • Structuring private equity transactions to qualify for tax incentives, including New Markets Tax Credits and various state tax incentives.
  • Company reorganizations and restructurings, including spin-offs, split-offs and split-ups under Section 355 of the Internal Revenue Code.

Honors and Awards

  • Listed in the Chambers USA Guide to America’s Leading Lawyers for Business (2008–Present)
  • Selected by peers for inclusion in The Best Lawyers in America (2008–Present)
  • Named “Best Lawyers Corporate Lawyer of the Year” in Oklahoma City for 2027
  • Named “Best Lawyers Closely Held Companies and Family Businesses Lawyer of the Year” in Oklahoma City for 2019, 2024 and 2026
  • Named “Best Lawyers Mergers and Acquisitions Lawyer of the Year” in Oklahoma City for 2016, 2020 and 2026
  • Named “Best Lawyers Tax Lawyer of the Year” in Oklahoma City for 2025
  • Named “Best Lawyers Venture Capital Lawyer of the Year” in Oklahoma City for 2025
  • Named “Best Lawyers Business Organizations Lawyer of the Year” in Oklahoma City for 2022 and 2024
  • Listed in Oklahoma Super Lawyers (2009–2019)
  • Rated AV Preeminent by Martindale-Hubbell Peer Review Ratings
  • Honored with Oklahoma Lawyers for Children’s Mona Lambird Service to Children Award (2009)

Professional Organizations and Memberships

  • Oklahoma County Bar Association
  • Oklahoma Bar Association
  • American Bar Association

Civic Involvement and Leadership

  • Oklahoma Lawyers for Children (Board Member and Volunteer)
  • Oklahoma Foundation for Excellence (Board of Trustees)

Speaking Engagements

  • Hot and Emerging State and Local Tax Issues

    2019 Corporate Counsel Seminar

    December 5, 2019
    | Oklahoma City, OK
  • Hot and Emerging State and Local Tax Issues

    2019 Corporate Counsel Seminar

    December 4, 2019
    | Tulsa, OK