Details About My Services

Given that I have been engaged in private law practice for over 40 years, what I have to offer is my expertise and experience. So, let me describe what that is.

Early in my career after receiving my Masters in Tax Law from Georgetown University Law in 1980, I returned to Houston, Texas and private practice. I was heavily involved in transactional matters involving both corporations and partnerships with an emphasis on oil and gas and real estate transactions (as one would expect being in Houston during this time) and tax advantaged investments. Later my work added venture capital transactions with the emphasis on structuring the venture capital investing entity. These entities were typically partnerships and included domestic SBIC’s and offshore funds. It was during this time that I developed a deep understanding of partnership and corporation capital structures and governance.

As my relationship with certain clients developed, I was asked by them to assist with estate planning matters, and I did so. As a result I have gained a comprehensive knowledge of the estate and gift tax area. My work has ranged in this area has ranged from the simple will to complex family partnership arrangements including tax oriented “freezes” and dispute resolution provisions (commonly thought of as buy sell agreements). Here my understanding of partnerships became extremely valuable as the tax goals were only part of these transactions. Throughout this time, I continued to be involved in commercial transactions.

I also had matters before the Internal Revenue Service including docketed cases in the US Tax Court and the Federal District Courts. In those situations, I would work with a litigation attorney so that my focus was on the substantive issues at hand leaving the procedural matters to the litigation attorney. It was a strategy that worked well.

Today, I continue to advise clients and families in these areas. I have my own individual practice and I am Of Counsel to the law firm of Ewing & Jones in Houston. Much of my work with Ewing & Jones is transactional in nature as a pure tax advisor to the corporate lawyers in the firm.

What I do in any particular situation depends upon what is needed. For some families, I act as a family advisor. Initially in that instance my services consist of reviewing estate and succession plans and overall corporate structures where I offer my ideas and with consensual approval implement changes. From that point, I remain current with changes in the family dynamics and suggest appropriate courses of action in response to such changes. Also, by knowing the overall situation I have the ability to be discerning and pro active on what I think the family should be aware of and should act upon. These suggestions are different for each family and depend much upon circumstances particular to that family.

From this beginning, my counsel in the family advisor arena has in some cases stayed at that level and in others expanded as the situation warranted and as the family desired. For some, I have become involved in a family's overall business affairs and have advised and participated in business transactions (with services ranging from tax advice to direct negotiation). For others as I mentioned I am kept informed of family business transactions to be sure the same fit within the overall family estate plan.

By way of example, I have been involved in the following matters recently for some families: