Our Attorneys

Mr. E. Watson Smith

Of Counsel

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Main:(251) 432-7682 
Direct:(251) 441-9250 
Fax:(251) 432-2800 
P.O. Box 1988
Mobile, AL 36633

Attorney Assistant

Brenda Stapleton
t: (251) 441-9297

Watson Smith primarily works with non-profit health care organizations on tax-exemption, tax planning, ERISA, regulatory, transactional and contract matters. He also represents physicians on recruitment, tax and corporate matters. Having spent four years as an in-house general counsel at a large healthcare system, Watson is a savvy advisor for his healthcare clients.

Watson's experience includes drafting and advising qualified retirement plans (pension, profit sharing and 401(k) and 403(b) plans), cafeteria plans, and other welfare benefit plans. He provides ongoing advice as to the operation and administration of these plans.

Watson also represents individuals on estates and trust matters. He has been recognized as a Best Lawyer in Tax and is a former trustee of the American Tax Institute, meaning clients can be assured that Watson is committed to remaining abreast of the latest tax laws and regulations.

Watson is committed to delivering quality legal work on a timely basis to his clients. He operates by the Golden Rule and treats people the way he wants to be treated. His competitive nature keeps him ahead of the game and his non-profit, healthcare, corporate and individual clients appreciate his straight-forward manner.

Representative Experience


  • Provides 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 counsel to a foundation having assets of approximately $40 million.
  • Obtained tax-exempt status for many health care organizations and other institutions.
  • Represented taxpayers in tax litigation in the U.S. Tax Court and Federal District Court.

Corporation Law

  • Handled a number of mergers and acquisitions including transactions ranging from $20 million to $50 million.
  • Advised tax-exempt organizations with respect to the issuance of tax-exempt bonds, including bond issues up to $100 million.
  • Served as outside general counsel for a number of local corporations.

Employee Benefits (ERISA)

  • Drafts qualified retirement plans (pension, profit sharing, 401(k) and 403(b) plans), cafeteria plans, and other welfare benefit plans.
  • Provides ongoing advice as to the operation and administration of these plans.
  • Obtains tax-exempt determination letters for many qualified retirement plans.

Health Care and Hospital Law

  • Acts as counsel for a number of hospitals and other healthcare organizations, including serving as in-house general counsel for a large integrated health care system.
  • Provides ongoing advice in numerous areas relating to hospital and tax law for these healthcare organizations.
  • Provided advice in connection with the acquisition of a large number of physician practices.

Honors and Awards

  • Selected for inclusion in Best Lawyers of America in the field of Tax Law, 1987-present; Health Care Law 1991-2007
  • AV Preeminent Peer Review Rating from Martindale-Hubbell, since 1983

Professional and Community Involvement

  • Member, Alabama Law Institute
  • Member, Alabama State Bar
  • Member, American Bar Association
  • Member, American Health Lawyers Association
  • Member, Board of Trustees of the American Institution on Federal Taxation, 1977 to 2007
  • Member, Mobile County Bar Association


  • 1965, Alabama State Bar

Court admissions

  • 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

Request Information

Attorney Assistant

Brenda Stapleton
t: (251) 441-9297

Related Practices:


  • LL.M., Taxation, New York University, 1962
  • LL.B., Duke University, 1965
  • B.S., Auburn University, 1962