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E. Watson Smith

Areas of Practice:

E. Watson Smith

Of Counsel

 

ews@johnstoneadams.com

 

Admitted In:

  • 1965, Alabama State Bar
  • 1970, U.S. Court of Appeals, Fifth Circuit
  • 1971, U.S. Supreme Court
  • 1975, U.S. Tax Court
  • 1981, U.S. Court of Appeals, Eleventh Circuit

Education:

  • Undergraduate degree, Auburn University (1962)
  • Law Degree, Duke Law School (1965)
  • Master of Laws (in taxation), New York University (1968)

 

Additional Information:


Affiliations

  • Member, Mobile County and American Bar Associations.
  • Member, American Bar Association, Sections on
    • Business Law.
    • Taxation.
    • Health Law Forum.

  • Member, Alabama State Bar
    • Section on Taxation.

  • Member, American Health Lawyers Association.
  • Member, Alabama Law Institute.
  • Member, Board of Trustees of the American Institution on Federal Taxation.
  • Admitted to practice in the Alabama Supreme Court, the United States Tax Court, the United States District Court for the Southern District of Alabama, the Fifth and Eleventh Circuit Courts of Appeals and the United States Supreme Court.


Representative Cases

Taxation


  • Provided tax advice and planning to a number of business and non-profit corporations, professional corporations, limited liability companies (LLCs), partnerships and trusts.
  • Provided tax and other legal advice to several local and Southwest Alabama-based foundations, including the formation of foundations, providing advice relating to charitable gifts and donations, and regular advice as general counsel to a foundation having assets of approximately $20 million.
  • Obtained tax-exempt status for many foundations and health care organizations.
  • Represented taxpayers in tax litigation in United States Tax Court and Federal District Court.


Corporation Law

  • Handled a number of mergers and acquisitions including transactions valued in the 50 and 20 million dollar ranges.
  • Advised tax-exempt organizations with respect to the issuance of tax-exempt bonds, including bond issues as much as 100 million dollars.
  • Served as outside general counsel for a number of local corporations.


Employee Benefits (ERISA)

  • Drafted qualified retirement plans (pension, profit sharing and 401(k) plans), cafeteria plans, VEBAs and other welfare benefit plans.
  • Provide ongoing advice as to the operation and administration of these plans.
  • Obtained tax-exempt status for many qualified retirement plans.


Health Care and Hospital Law

  • Act as general counsel for a number of hospitals including a large integrated health care network.
  • Provide ongoing advice in numerous areas relating to hospital and tax law for these hospitals.
  • Provided advice in connection with the acquisition of a large number of physician practices.