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

Navigate to map location for C. Fred Daniels Call C. Fred Daniels at 205-716-5200
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
Spinning circle Big letter B

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
  • 2025 3rd Avenue North, Suite 1000
    Birmingham, AL 35203
Education
  • The University of Alabama, J.D., graduated 1973
  • Auburn University, B.S.E.E.
Bar Admissions
  • Alabama, Alabama Bar Association

Phelps Dunbar LLP
Headquarters: New Orleans, Louisiana

178 The Best Lawyers in America® awards

21 Best Lawyers: Ones to Watch® in America awards

Best Law Firms Badge Visit Website View 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® 2025 for work in:
  • Corporate Law
  • Employee Benefits (ERISA) Law
  • Litigation - Trusts and Estates
  • Litigation and Controversy - Tax
  • Tax Law
  • Trusts and Estates

Publications

Your browser is not fully compatible with our automatic printer friendly formatting.

Please use the print button to print this profile page.

Spinning circle Big letter B