“Ater Wynne thrives when the people, community and world around us thrive. We are ACTIVELY ENGAGED in the communities in which we live and work, focusing our most significant contributions and volunteer efforts on programs for CHILDREN, the ARTS, ENTREPRENEURS and the ENVIRONMENT.” 

– Claudia Powers, Senior Counsel

Thomas M. Karnes


Tom Karnes is a Partner in Ater Wynne’s Business Department, where he focuses his practice on healthcare organizations, professional service firms, and technology ventures. He is listed as an Oregon Rising Star by Oregon Super Lawyers from 2010 to 2013.

Tom served as a law clerk for the Oregon Department of Justice’s Trial Division while he was in law school, working in their Employment and Torts Group. He also clerked at the Lewis & Clark Low-Income Taxpayer’s Clinic. 

Professional Experience


Admitted to Practice

Professional Activities

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Recent Presentations

  • "Tax & Entity Considerations for Mission-Driven Entrepreneurs," Co-Presenter, Oregon State Bar, Tax Section, New Lawyers Committee, 2011.
  • "Expiration of Energy Tax Credits," Real Estate Development Incentives, The Seminar Group, 2011.

Representative Publications and/or Presentations

  • "Credits Against the Oregon Corporate Minimum Tax Under Con-Way, Inc. & Affiliates v. Department of Revenue," Oregon State Bar, Tax Section Newsletter, Vol. 16, No. 1, Winter 2013.
  • ORS Chapter 174—Statutory Rules of Construction. Thomas M. Karnes and Anne E. Villella. Interpreting Oregon Law - Oregon CLE 2009.