Cabaniss, Johnston, Gardner, Dumas &
O’Neal LLP
2001 Park Place North, Suite 700
Birmingham, Alabama 35203-4804
Telephone: 205-716-5232
Facsimile: 205-716-5389
Email:
cfd@cabaniss.com
Initial contact with this attorney by email does not create an attorney-client relationship.
Education:
LL.M. (in Taxation), New York
University, 1974
J.D., University of
Alabama, 1973
B.S.E.E., Auburn
University, 1970
Admitted to Practice:
Alabama State Bar (1973)
U.S. Tax Court
U.S. District Court,
Northern
District of Alabama
U.S. Court of Appeals
for the
Eleventh Circuit
U.S. Supreme Court
U.S. Claims Court |
C. Fred Daniels
C. Fred
Daniels is a partner in the firm’s Birmingham, Alabama office,
where his practice emphasizes estate and gift planning,
administration of estates, taxation, closely-held businesses,
and litigation involving the rights and duties of personal
representatives and beneficiaries. Mr. Daniels has been the lead
trial and appellate counsel in numerous estate, gift and income
tax cases including O’Neal v. United States, 258 F.3d 1265 (11th
Cir. 2001) (establishing that, in the Eleventh Circuit, claims
against a decedent are to be valued for estate tax purposes
based solely on facts known at death) and Cleveland v. Compass
Bank, 652 So. 2d 1134 (Ala. 1994) (establishing that, in
Alabama, state law governs the source of payment of state estate
taxes on QTIP trusts).
His recognitions include listings in The Best Lawyers in America
in the fields of Estates and Trusts, Taxation, and Employee
Benefits, and he has the highest rating assigned by the
Martindale-Hubbell Law Directory. He has been named by Alabama
Super Lawyers magazine as one of the top 50 attorneys
in Alabama. Mr. Daniels was elected to serve as Regent of the
American College of Estate and Trust Counsel, and he is the past
State Chair for Alabama and also the Chair of the State Chairs
Steering Committee. He is a Past Chairman of the Tax Section of
the Alabama Bar Association, and he has served as an Alabama
delegate to the Southeastern Liaison Committee of the Internal
Revenue Service.
Mr. Daniels is also a Member of the Alabama Law Institute where
he was a member of the committees that revised Alabama’s General
Partnership Act (chairman), Professional Corporations Act, and
Uniform Transfers to Minors Act. He currently serves on the
Alabama Law Institute Committee that is drafting a comprehensive
revision of the Alabama laws on business entities. Mr. Daniels
was Chairman of the ad hoc committee created by the Ways and
Means Committee of the Alabama House of Representatives that
drafted comprehensive revisions of Alabama’s corporate and
individual income tax laws that were enacted in 1982 and 1985.
He is a coauthor of Planning for Beneficiaries of IRAs and
Qualified Plans: Essential Concepts and Useful Forms, 22 ACTEC
Notes 125 (1996). Mr. Daniels is a frequent speaker on
corporate, partnership, estate, and tax matters.
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