C. Fred Daniels

C. Fred Daniels


Phelps Dunbar LLP

Recognized since 1993

Birmingham, Alabama

Practice Areas

Corporate Law

Employee Benefits (ERISA) Law

Litigation - Trusts and Estates

Litigation and Controversy - Tax

Tax Law

Trusts and Estates

Lawyer of the Year Badge - 2017 - Litigation and Controversy - Tax Lawyer of the Year Badge - 2012 - Litigation - Trusts and Estates Lawyer of the Year Badge - 2010 - Trusts and Estates
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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 Corporate Law, Employee Benefits, Litigation & Controversy – Tax, Trusts & Estates, and Tax Law, 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 and is included in the 2008, 2009, 2010, 2011, 2012, 2013 and 2014 Alabama Super Lawyers’ list for Estate Planning and Probate. 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. He was recently recognized by Best Lawyers as the “2012 Birmingham Litigation – Trusts & Estates Lawyer of the Year.”

Contact & Links

Location

  • 2001 Park Place North, Suite 700
    Birmingham, AL 35203

Education

  • Auburn University, B.S.E.E.
  • The University of Alabama , J.D.

Bar Admissions

  • Alabama, Alabama Bar Association

Phelps Dunbar LLP
Headquarters: New Orleans, Louisiana

145 The Best Lawyers in America® awards

37 Best Lawyers: Ones to Watch in America awards

Best Law Firms Badge
Full Firm Profile

Lawyer of the Year Badge - 2017 - Litigation and Controversy - Tax Lawyer of the Year Badge - 2012 - Litigation - Trusts and Estates Lawyer of the Year Badge - 2010 - Trusts and Estates

Named "Lawyer of the Year" by Best Lawyers® for:

  • Litigation and Controversy - Tax, Birmingham (2017)
  • Litigation - Trusts and Estates, Birmingham (2012)
  • Trusts and Estates, Birmingham (2010)

Recognized in The Best Lawyers in America® 2022 for work in:

  • Employee Benefits (ERISA) Law
  • Corporate Law
  • Litigation - Trusts and Estates
  • Litigation and Controversy - Tax
  • Tax Law
  • Trusts and Estates

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