Thomas R. "Tom" Daniel

Thomas R. "Tom" Daniel


Lee & Martin, LLLP

Recognized since 2013

Honolulu, Hawaii

Practice Areas

Closely Held Companies and Family Businesses Law

Corporate Law

Litigation and Controversy - Tax

Real Estate Law

Tax Law

Send Thomas R. "Tom" Daniel an email at daniel@leemartinhi.com Navigate to map location for Thomas R. "Tom" Daniel
Lawyer of the Year Badge - 2024 - Closely Held Companies and Family Businesses Law Lawyer of the Year Badge - 2022 - Closely Held Companies and Family Businesses Law Lawyer of the Year Badge - 2018 - Closely Held Companies and Family Businesses Law
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Tom Daniel concentrates his law practice in federal and State tax planning, resolution of tax disputes, organization and structuring of business ventures, solving practical business legal problems, purchases and sales of businesses, structuring and acquiring real property interests, and structuring tax-advantaged means for acquiring, holding, operating and disposing of real estate and business investments. Mr. Daniel also provides estate and trust planning advice and services for his clients.

Mr. Daniel is recognized in Best Lawyers of America and Best Lawyers in Hawaii in five practice areas, and holds the highest rating for legal ability and ethical standards from Martindale-Hubbell. Notable representations, transactions, and matters include:

  • Sale of Hawaii surf products business to a mainland distributor.
  • Hawaii trust in appeal of estate tax dispute to Ninth Circuit Court of Appeals.
  • Local real estate developer in planning and closing the sale of its Waikiki development.
  • Local and mainland taxpayers in structuring settlements of their litigation cases.
  • Local and international investors in structuring, acquiring, and qualifying their affordable housing development.
  • Sale of a 100-year old Hawaii business to a Fortune 250 company.
  • Long-time president of Hawaii automobile dealer and distributor in securing fair payment for his equity in the companies.
  • Foreign and local investors in organizing a venture to develop Hawaii property.
  • Founder and long-time owner of Honolulu building trade business in sale of business.
  • Key employee of local construction company in acquisition of the company.
  • Bond insurer in connection with the sale of a Hawaii health organization’s operations and the redemption of the organization’s State revenue bonds.
  • Hawaii supermarket chain in resolution of disputes with the Internal Revenue Service.
  • Asian and European investors acquiring U.S. property and businesses.
  • Hawaii-based restaurant companies in licensing their trademarks and trade secrets to/or in joint ventures with Japan, U.K., and Taiwan companies.
  • Timeshare and condominium owners and management companies in resolution of disputes with the Tax Department of the State of Hawaii and the Internal Revenue Service.
  • High technology companies in raising capital and organizing Hawaii companies to receive financing and operate their businesses.

Contact & Links
Location
  • Pacific Guardian Center, Makai Tower, Suite 2900
    737 Bishop Street, Suite 1450
    Honolulu, HI 96813
Education
  • University of California Hastings College of the Law, J.D., graduated 1984
Bar Admissions
  • Hawaii, 1985
  • California, 1984

Lawyer of the Year Badge - 2024 - Closely Held Companies and Family Businesses Law Lawyer of the Year Badge - 2022 - Closely Held Companies and Family Businesses Law Lawyer of the Year Badge - 2018 - Closely Held Companies and Family Businesses Law
Named "Lawyer of the Year" by Best Lawyers® for:
  • Closely Held Companies and Family Businesses Law, Honolulu (2024)
  • Closely Held Companies and Family Businesses Law, Honolulu (2022)
  • Closely Held Companies and Family Businesses Law, Honolulu (2018)
Recognized in The Best Lawyers in America® 2025 for work in:
  • Closely Held Companies and Family Businesses Law
  • Corporate Law
  • Litigation and Controversy - Tax
  • Real Estate Law
  • Tax Law
Additional Areas of Practice:
  • Mergers and Acquisitions Law

Publications

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