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Durham Jones & Pinegar

Gary R. Thorup

Gary R. Thorup



  • Business
  • Emerging Companies
  • Government
  • Tax

WSG Practice Industries


Gary R. Thorup is a shareholder at Durham Jones & Pinegar. For more than 30 years, Mr. Thorup's practice has focused on federal, state and local taxation, administrative law and government affairs.

Mr. Thorup commenced practicing as an Assistant Utah Attorney General (Tax and Business Regulation Division) from 1981 to 1986, where he served as Chief of the Tax Section from 1982 to 1986. He also served as Chief General Counsel to the Utah State Tax Commission from 1983 to 1986. After entering private practice, he was appointed Special Assistant Attorney General to represent the State of Utah concerning various tax litigation matters from 1986 to 1988. He worked at a mid-sized Salt Lake law firm after leaving the Attorney General's office and most recently was a partner of Holme Roberts & Owen where he worked for 21 years.

Mr. Thorup is a frequent speaker/presenter at local and national tax-related conferences and has authored various articles and made numerous presentations related to his practice areas. He served as a member of the Property Tax Task Force of the Tax Review Committee from 1986 to 1993 and was its co-chair from 1992 to 1993.

Bar Admissions

United States Court of Appeals for the Tenth Circuit


New York University - LL.M., Tax (1983)

University of Utah, S. J. Quinney College of Law - J.D. (1980)

University of Utah - B.A., Political Science, magna cum laude (1977)
Areas of Practice

Business | Emerging Companies | Government | Tax

Professional Career

Significant Accomplishments

National Association of State Bar Tax Sections (Executive Committee, 2007-present; Chair, 2008-2010)
Member, University of Utah College of Science Advisory Board (2011-present)
Member, University of Utah College of Social and Behavior Science Advisory Board (2006-present)
Member, Utah Air Travel Commission (2005-2007)
Salt Lake County Center for the Arts Advisory Board (Member, 1996-2006; Chair, 2001-2003 and 2005-2006; Vice Chair/Chair Elect, 1999-2001 and 2003-2005)
Utah State Bar Tax Section (Chair, 2004-2005; Vice Chair/Chair Elect, 2003-2004)
Utah State Bar Administrative Practice Section (Chair, 1995-present; Executive Council, 1994-2010)
Utah State Bar Nonprofit Section (Chair, 2006-2007; Vice Chair/Chair Elect, 2005-2006)
Utah State Bar International Law Section (Chair, 1998-1999; Vice Chair, 1997-1998)
Member, Salt Lake City Mayor's Baseball Advisory Task Force (1992-1993)
Sugarhouse Community Council (Member, 1986-1993; Chair, 1991-1993; Vice Chair, 1988-1991)
Philo Bennett Sherman Award, University of Utah Political Science Department (1977)
Elbert D. Thomas Award, University of Utah Political Science Department (1977)

Professional Activities and Experience

Partner, Holme Roberts & Owen LLP

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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