 | Coale, Dukes, Kirkpatrick
& Crowley, P.C. | | | | | 2610-B Dauphin Street, Suite 101
Mobile, Alabama 36606 View Map |
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| | | | Practice Areas: | | Estate and other Tax Planning, including 1031 Property Exchanges; Disputes with the Federal, State and Local Tax Administration Agencies; Probate Estate and Administration and Disputes related to Probate and Trust Administration; Closely Held Corporations and other Business Entities in need of advice on Entity Formation; Employment; Employee Benefits, including the Formation and Operation of ESOP's or Tax Law Issues; Purchases and Sales of Real Estate; Business Assets and Equity Interests; Environmental aspects of Business and Real Estate Transactions; Public Corporations in need of assistance from Local Counsel; Mediation services in Probate Disputes; Assistance in the Formation and Operation of various types of Tax Free Entities, including Private Foundations and various other types of Charitable Trusts or Corporations. | | | | Firm Size: 5 | | | | Harwell E. Coale, Jr. (Member) admitted to bar, 1964, Alabama. Education: University of Alabama (B.S., 1962; LL.B., 1964); New York University (LL.M. in Taxation, 1972). Omicron Delta Kappa (President, 1962-1963). Author: "Tax Consequences in Probate Practice," Alabama Lawyer; "Ghost of the Premiums Payment Test Lives On," American Bar Journal. Lecturer: Alabama Bar Institute for Continuing Education, Alabama Institute of Public Accountants, Houston Federal Income Tax Institute, University of Tulsa Continuing Legal Education Seminar. Faculty Member, Southern Trust School, 2006. University of Alabama Law School Alumni Association-President, 1985; Director, University of Alabama Law School Foundation; Member, Alabama Law Institute Advisory Committee on Drafting Uniform Probate Code of Alabama and Professional Corporation Act; Member, Farrah Board of Selected Trustees of the Law School Foundation of the University of Alabama. Vice President and General Counsel, Energy Service Company "ENSCO," 1990-1992. President, America's Junior Miss Foundation, 2002-2008. Council Executive Board Member, Boy Scouts of America for Southwest Alabama, 1998-2006. Recipient, Silver Beaver Award, 2003. Member Standing Committee of the Episcopal Diocese of the Central Gulf Coast, 2004-2006. Trustee, Christ Church Cathedral Foundation, 2006-2008. Fellow: American College Trust and Estate Counsel (Alabama Chair, 1998-2003). Member: Mobile County and American Bar Associations; Alabama State Bar (Member, Sections on Taxation and Real Property, Probate and Trust-Chairman, 1976); Mobile Estate Planning Council; Christian Legal Society (Mobile Chapter; Board Member, 2004-2008). [Captain, U.S. Army, 1964-1967]. Practice Areas: Taxation; Business Law; Corporate Law; Estate Planning; Trust Planning; Estate Administration; Probate. | | | | Gilbert F. Dukes, III (Member) admitted to bar, 1988, Alabama. Education: Washington & Lee University (B.S., Accounting and Business Administration, cum laude, 1985); University of Alabama School of Law (J.D., 1988); New York University (LL.M., Taxation, 1989). Phi Kappa Phi; Order of the Coif. Hugo L. Black Scholar. Bench and Bar. Graduate Editor, Tax Law Review, 1988-1989. Fellow, American College of Trust and Estate Counsel. Former Adjunct Lecturer of Taxation, Spring Hill College. President, Alabama 1031 Property Exchange, Inc. Author: "Tax Deferred Exchanges of Property-Mistakes and Misconceptions," Taxes, The Tax Magazine, December 2001; "Tax Deferred Exchanges, Selected Issues," The Alabama Lawyer, September 2001; "Direct Deeding May Avoid Intermediary's Environmental Exposure in Like-Kind Exchange, "The Journal of Taxation, October 1993; "Beware of Tax Liens and the IRS Right of Redemption After Foreclosure," BNA Tax Management Financial Planning Journal, October 1993, BNA Tax Management Weekly Report, September 6, 1993, BNA IRS Practice & Policy Bulletin, August 13, 1993, The Alabama Lawyer, January 1993; "Tax Deferred Exchanges: Mistakes, Misconceptions and Traps," Gulf Coast Condo Owner, Fall 1999. Member, Board of Directors of American Institute on Federal Taxation; Mobile Estate Planning Council; Advisory Board of Directors, Wachovia Bank. Member: Mobile County and American (Member, Taxation Section) Bar Associations; Alabama State Bar (Chairman, Tax Section, 1996-1997). Practice Areas: Estate Planning; Trust Planning; Estate Administration; Taxation; Corporate Law; Real Estate; Tax Deferred Exchanges. | | | | R. Mark Kirkpatrick (Member) admitted to bar, 1987, Alabama. Education: University of Alabama (B.S., cum laude, 1984; J.D., 1987); New York University (LL.M., Taxation, 1988). Beta Gamma Sigma; Beta Alpha Psi; Phi Delta Phi. Bench and Bar. Certified Estate Planning Law Specialist, The Estate Law Specialist Board Inc. and Accredited Estate Planner. Author: "Recent Decisions—Boykin v. Arthur Andersen & Co.," Issue 46:2 Alabama Law Review, 1995. Faculty Member, Southern Trust School. Former Adjunct Professor, Tax Law, Springhill College. Past Member, Board of Directors and Past President, Mobile Estate Planning Council. Past President of the Tax Section of the Alabama State Bar. Member: Mobile Bar Association; Alabama State Bar (Member, Board of Directors, and Current President, Tax Section). Practice Areas: Business Law; Joint Ventures; Limited Liability Company Law; Partnership Law; Corporate Law; Closely Held Corporations; Reorganizations; Taxation; Mergers and Acquisitions; Nonprofit Corporations; Employee Benefits; ERISA; Executive Compensation; Pension Plans; Profit Sharing Plans; Nonprofit and Charitable Organizations; Estate and Gift Taxation; Federal and State Taxation; Tax Planning; Trusts and Estates; Estate and Trust Administration; Estate Planning. | | | | John J. Crowley, Jr. (Member) admitted to bar, 1987, Alabama. Education: University of South Alabama (B.S., 1983); University of Alabama (J.D., 1987); New York University (LL.M. in Taxation, 1988). Bench and Bar; Legal Honor Society. Student Works Editor, Alabama Law Review, 1987. Adjunct Professor, Business Law, University of South Alabama, 1997-1998. Member: Mobile and American Bar Associations; Alabama State Bar. Practice Areas: Business Law; Limited Liability Company Law; Corporate Law; Taxation; Nonprofit Corporations; Nonprofit and Charitable Organizations; Estate and Gift Taxation; Federal Taxation; State Taxation; Tax Planning; Trusts and Estates; Estate Administration; Trust Administration; Estate Planning. | | | | —————————— | | | | "Trey" Harwell E. Coale, III (Associate) admitted to bar, 1996, Alabama; 1997, U.S. District Court, Southern District of Alabama. Education: University of the South (B.S., Natural Resources, 1989); University of Georgia, School of Forest Resources (M.F.R., 1993); University of Alabama (J.D., 1996; LL.M., Taxation, with honors, 2005); Vermont Law School, Environmental Law Center (M.S.E.L., 1997). Certificate in Environmental Ethics University of Georgia. Gamma Sigma Delta. Adjunct Professor, Advanced Federal Taxation and Environmental Law, University of Mobile School of Business. Author: Conservation Easements as Qualified Conservation Contributions, The Alabama Lawyer, Vol. 66, No. 2 (March 2005), Tennessee Bar Journal, Vol. 41, No. 6 (June 2005), Florida Bar Journal, Vol. 79, No. 9 (October 2005), Conservation Easements as Income Tax Deductions, Alabama's Treasured Forests, Fall 2005/Winter 2006. Member: Mobile, Mobile County and American (Member, Environment, Energy and Natural Resources Section) Bar Associations; Alabama State Bar (Member, Environmental Law Section); Mobile Estate Planning Council. Practice Areas: Estate Administration; Trust Administration; Estate Planning; Trust Planning; Real Estate Transactions; Environmental Due Diligence; Construction Liens; Conservation Easements; Corporations; Limited Liability Company Law; Taxation. | | | | No representation is made that the quality of the legal services to be performed is greater than the quality of legal services performed by other lawyers. This web site is designed for general information only. The information presented at this site should not be construed to be formal legal advice nor the formation of a lawyer/client relationship. Persons accessing this site are encouraged to seek independent counsel for advice regarding their individual legal issues. |
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