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 2025 in the fields of Administrative/Regulatory Law, Litigation and Controversy- Tax, and Tax Law for the tenth year. He has been named the Best Lawyers 2021 Litigation and Controversy-Tax “Lawyer of the Year” in Memphis, the Best Lawyers 2022 Administrative/Regulatory Law “Lawyer of the Year” in Memphis, the Best Lawyers 2023 Litigation and Controversy-Tax “Lawyer of the Year” in Memphis, the Best Lawyers 2024 Administrative/Regulatory Law “Lawyer of the Year” in Memphis, and the Best Lawyers 2025 Litigation and Controversy-Tax “Lawyer of the Year” in Memphis.
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.
