Dixon L. Gardner - Irvine, CA

Overview

Dixon Gardner is a litigator and a transactional attorney with significant bankruptcy experience.

Education: Dixon is a licensed attorney from June of 2003; a certified public accountant since 1996; and, an M.B.A. from New York University since 1990. Dixon worked over four years in the audit and tax departments of a “Big Four” accounting firm. He was a law professor at local law schools, teaching lending, real estate, business transactions, and legal writing. In 2018, Dixon created and taught a course on digital currency regulation and market structure.

Litigation: Dixon has over 20 years of experience in business litigation in superior court and federal district court, including (1) he filed and settled the first lawsuit in the Ninth Circuit against the U.S. Small Business Administration for Paycheck Protection Program loan forgiveness denials; (2) he drafted the complaint for the first lawsuit in California for a violation of the Driver’s Privacy Protection Act; (3) representing several shareholders in derivative lawsuits; (4) he represented auto finance lenders in dealer bond and collection litigation to recover judgments; (5) he represented a manufacturer in a settlement of a multi-million dollar lawsuit over the sale of specially made machinery; (6) he represented music artists and a broadcaster in copyright actions involving their videos; (7) he represented defendants in a software copyright and trademark infringement lawsuit and their 9th Circuit appeal; (8) he represented an online clothing retailer in trademark infringement lawsuits; (9) he litigated writs of attachment and writs of possession against debtors when he represented equipment lessors.

Bankruptcy/Debtor/Creditor: Dixon is experienced in representing debtors and creditors (including general unsecured creditor committees) in Chapters 7, 11, and 13 bankruptcies and assignments for benefit of creditors, which includes significant cases of (1) In re Advanced Biomedical, Inc., Dixon represented a biomedical lab as a Chapter 11 debtor to confirm a plan and sell it for over $4 million; (2) Credit One Corporation v. Naoom, Dixon represented a junior lienholder in trial and appeal to value a commercial building and fix its lien; (3) In re Crystal Cathedral Ministries, Dixon drafted the motion to treat entire claim as secured; (4) In re Vicom, Dixon represented investors in plan confirmation trial; and, (5) People’s Capital and Leasing Corp. v. Big 3D, Inc. (In re Big3D, Inc.) 438 B.R. 214 (BA.P. 9th Cir. 2010), Dixon worked on appeal for when debtor pays creditor for a collateral value decline. Dixon is experienced in drafting disclosure statements and their plans, including their financial projections.

Taxation: Dixon has represented taxpayers in audit, tax, and collection disputes with the IRS, FTB, EDD, SBOE, CDTFA and over 20 other state authorities, including a lawsuit in U.S. Tax Court over a business promotion expense. Dixon has performed significant research on sales tax overcharges. self-directed IRAs, private company stock option plans, qualified enterprise zones, and Section 1031 like kind exchanges.

Transactions: Dixon was general counsel for a publicly traded digital currency company, NXChain Inc., where he worked on capital raises, corporate governance, SEC reporting issues, and investigations. Dixon has experience in drafting (1) private placement memorandums and tax-free spin-offs; (2) contracts to hire investment banks to raise money; (3) purchases of vehicle dealerships and other retailers; (4) custom secured loans, their assignment, and amortization; (5) business entity governance documents; and (6) real property transactions.

Admissions: Dixon is admitted to practice in all California state courts; all California federal courts; the United States Court of Appeals for the Ninth Circuit, and the U.S. Tax Court.