Louis practices in the firm's Business section and has experience in all phases of business, corporate and securities law and in tax planning. He represents a variety of business entities, particularly manufacturing, distribution and franchise businesses and has been notably successful in planning and negotiating business acquisitions and sales. He also participates in commercial and tax litigation. Louis has tried and won a variety of cases representing franchise dealers in disputes with manufacturers and distributors. Notable cases he has tried successfully in the U.S. Tax Court are Waterman Steamship v. Commissioner, involving the conversion of capital gains into nontaxable intercompany dividend income, and Key Buick Co. v. Commissioner, involving a net operating loss carryover. He and colleagues Warren Matthews and Lee Thuston, co-authored Alabama Limited Liability Company Forms and Practice Manual. Listed in The Best Lawyers in America in both the General Corporate Law and Tax Law categories since 1983, Louis is a member of the American College of Tax Counsel, the American Tax Policy Foundation and the Federal Tax Clinic Committee. In addition, Louis was selected for inclusion in Alabama Super Lawyers 2009 and 2010. He is also a member of the American Bar Association's Section on Business Law, Franchising Forum and Section on Taxation. He belongs to the Alabama State Bar and the Birmingham Bar Association. Louis is a member of the Birmingham Rotary Club. Louis received both his B.S. and LL.B. degrees from The University of Alabama and was admitted to the Alabama Bar in 1962. In 1965, he earned his LL.M. degree in Taxation from Georgetown University Law Center. Memberships & Bar Associations American Bar Association
Member, Business Law Section
Member, Franchising Forum
Member, Taxation Section Alabama State Bar Birmingham Bar Association |