Coale, Dukes, Kirkpatrick & Crowley, P.C.

Coale, Dukes, Kirkpatrick & Crowley, P.C.

Coale, Dukes, Kirkpatrick & Crowley, P.C. has four lawyers, each of whom have Masters Degrees in Taxation from New York University.

Coale, Dukes, Kirkpatrick & Crowley, P.C.

Coale, Dukes, Kirkpatrick & Crowley, P.C.

Coale, Dukes, Kirkpatrick & Crowley, P.C. has four lawyers, each of whom have Masters Degrees in Taxation from New York University.

Firm Overview

The firm focuses primarily on business law, estate planning, estate and trust administration, estate and trust litigation, real estate, and issues involving the IRS and State Department of Revenue. Practice areas include the following:

Tax law:
-Income tax and wealth transfer tax advice
-Dispute resolution with federal and state governments
-Tax liens
-Retirement plans
-Tax-deferred exchanges of real estate, aircraft and other -property
-Tax litigation

Business law:
-Contracts
-Business advice
-Sales, acquisitions, mergers and other reorganizations
-Formation of corporations, limited liability companies and partnerships
-Charitable organizations
-Employment agreements
-Non-compete agreements

Estate planning:
-Wills
-Estate and trust planning
-Probate
-Estate and trust administration
-Retirement planning
-Elder law
-Durable powers of attorney
-Advance directives for healthcare
-Estate and trust litigation

Founded on tradition of exceptional representation:
With more than a century of experience combined, we merge the seasoned knowledge and sophisticated tools associated with large firms with the accessibility and attentiveness of a smaller firm. Our attorneys are driven by a desire to professionally service each client's needs in an efficient and cost effective manner. Coale, Dukes, Kirkpatrick & Crowley, P.C. has received a total AV Preeminent Peer Review Rating by Martindale-Hubbell.

Main Office

Main Office
2610-B Dauphin Street
Suite 101
Mobile, AL 36606

Phone

(251) 471-2625

Fax

(251) 471-2139

Estate Planning

Helping your family plan

With more than 100 years of combined experience, the attorneys at Coale, Dukes, Kirkpatrick & Crowley, P.C. possess in-depth knowledge about all aspects of estate planning and can help you with:
-Creating an estate plan
-Drafting wills
-Establishing living trusts
-Drafting living wills
-Asset protection
-Guardianship and conservatorship
-Powers of attorney and advance directives

Creating the best estate plan:
Our attorneys review your family arrangements, financial situation and philosophical goals to advise you on the best approach to planning your estate. We thoroughly analyze your objectives and strategize the best means of:
-Transferring your assets
-Minimizing taxes
-Establishing guardianship or trusts for children
-Supporting personal philanthropic causes
-Protecting your loved ones

Writing your last will and testament:
A will provides you with the opportunity to distribute your property, establish care for your loved ones and otherwise express your wishes upon your death. If you die without a will, your assets will be distributed in accordance with general State laws which may be inconsistent with your desires. We can draft a valid will that ensures your intentions are honored.

Establishing a living trust:
Our attorneys evaluate whether specific legal tools can benefit your estate and discuss your many options. Also called a revocable trust, a living trust can provide for continued care of minor children or an incapacitated family member. If your assets are held in a living trust, your heirs may avoid probate, which expedites the distribution of assets and keeps the estate's information out of the public records. We can prepare the documents necessary to establish a trust that is tailored to your personal needs.

Choosing a guardian for your child:
When devising your estate plan, the care of your children is likely your foremost concern. We advise you on making crucial decisions about the financial support, protection and well-being of your children - including naming a guardian who will raise your children according to your parental philosophies.

Coale, Dukes, Kirkpatrick & Crowley, P.C.
Harwell E. Coale, Jr.

Member

Admitted to bar:
Alabama, 1964

Education:
-New York University, LL.M. in Taxation, 1972
-Omicron Delta Kappa, president, 1962-1963
-University of Alabama, LL.B., 1964
-University of Alabama, B.S., 1962

Biography:
Author: "Tax Consequences in Probate Practice," Alabama Lawyer; "Ghost of the Premiums Payment Test Lives On," American Bar Journal.Lecturer: Alabama Bar Institute for Continuing Education; Alabama Institute of Public Accountants; Houston Federal Income Tax Institute; University of Tulsa Continuing Legal Education Seminar. Faculty Member:Southern Trust School, 2006. Membership: University of Alabama Law School Alumni Association-President, 1985. Director, University of Alabama Law School Foundation; Member, Alabama Law Institute Advisory Committee on Drafting Uniform Probate Code of Alabama and Professional Corporation Act; Member, Farrah Board of Selected Trustees of the Law School Foundation of the University of Alabama. Vice President and General Counsel, Energy Service Company "ENSCO," 1990-1992. President, America's Junior Miss Foundation, 2002-2008. Council Executive Board Member, Boy Scouts of America for Southwest Alabama, 1998-2006. Recipient, Silver Beaver Award, 2003. Member, Standing Committee of the Episcopal Diocese of the Central Gulf Coast, 2004-2006. Trustee, Christ Church Cathedral Foundation, 2006-2008. Member: Mobile County and American Bar Associations; Alabama State Bar (Member, Sections on Taxation and Real Property, Probate and Trust-Chairman, 1976); Mobile Estate Planning Council; Christian Legal Society (Mobile Chapter; Board Member, 2004-2008). Fellow: American College Trust and Estate Counsel (Alabama Chair, 1998-2003). [Captain, U.S. Army, 1964-1967].

Practice areas:
-Business law
-Corporate Law
-Probate
-Wills
-Trust planning
-Estate administration
-Estate Planning
-Taxation

Education

New York University
LL.M., in Taxation, 1972

University of Alabama
LL.B., 1964

Coale, Dukes, Kirkpatrick & Crowley, P.C.
Harwell E. Coale, Jr.

Member

Admitted to bar:
Alabama, 1964

Education:
-New York University, LL.M. in Taxation, 1972
-Omicron Delta Kappa, president, 1962-1963
-University of Alabama, LL.B., 1964
-University of Alabama, B.S., 1962

Biography:
Author: "Tax Consequences in Probate Practice," Alabama Lawyer; "Ghost of the Premiums Payment Test Lives On," American Bar Journal.Lecturer: Alabama Bar Institute for Continuing Education; Alabama Institute of Public Accountants; Houston Federal Income Tax Institute; University of Tulsa Continuing Legal Education Seminar. Faculty Member:Southern Trust School, 2006. Membership: University of Alabama Law School Alumni Association-President, 1985. Director, University of Alabama Law School Foundation; Member, Alabama Law Institute Advisory Committee on Drafting Uniform Probate Code of Alabama and Professional Corporation Act; Member, Farrah Board of Selected Trustees of the Law School Foundation of the University of Alabama. Vice President and General Counsel, Energy Service Company "ENSCO," 1990-1992. President, America's Junior Miss Foundation, 2002-2008. Council Executive Board Member, Boy Scouts of America for Southwest Alabama, 1998-2006. Recipient, Silver Beaver Award, 2003. Member, Standing Committee of the Episcopal Diocese of the Central Gulf Coast, 2004-2006. Trustee, Christ Church Cathedral Foundation, 2006-2008. Member: Mobile County and American Bar Associations; Alabama State Bar (Member, Sections on Taxation and Real Property, Probate and Trust-Chairman, 1976); Mobile Estate Planning Council; Christian Legal Society (Mobile Chapter; Board Member, 2004-2008). Fellow: American College Trust and Estate Counsel (Alabama Chair, 1998-2003). [Captain, U.S. Army, 1964-1967].

Practice areas:
-Business law
-Corporate Law
-Probate
-Wills
-Trust planning
-Estate administration
-Estate Planning
-Taxation

Education

New York University LL.M., in Taxation, 1972


University of Alabama LL.B., 1964


Coale, Dukes, Kirkpatrick & Crowley, P.C.
Gilbert F. Dukes, III

Member

Admitted to bar:
Alabama, 1988

Education:
-New York University, LL.M., Taxation, 1989
-University of Alabama School of Law, J.D., 1988
-Washington & Lee University, B.S., Accounting and Business Administration, 1985

Biography:
Member: Mobile County Bar Association and Alabama Bar Association (Chairman, Tax Section, 1996-1997). Fellow: American College of Trust and Estate Counsel. Former Adjunct Lecturer of Taxation, Spring Hill College. President, Alabama 1031 Property Exchange, Inc. Author: "Tax Deferred Exchanges of Property-Mistakes and Misconceptions," Taxes, The Tax Magazine, December 2001; "Tax Deferred Exchanges, Selected Issues," The Alabama Lawyer, September 2001; "Direct Deeding May Avoid Intermediary's Environmental Exposure in Like-Kind Exchange," The Journal of Taxation, October 1993; "Beware of Tax Liens and the IRS Right of Redemption After Foreclosure," BNA Tax Management Financial Planning Journal, October 1993, BNA Tax Management Weekly Report, September 6, 1993, BNA IRS Practice & Policy Bulletin, August 13, 1993, The Alabama Lawyer, January 1993; "Tax Deferred Exchanges: Mistakes, Misconceptions and Traps," Gulf Coast Condo Owner, Fall 1999. Member, Board of Directors of American Institute on Federal Taxation; Member, Mobile Estate Planning Council; Board of Trustees of UMS-Wright Preparatory School.

Practice areas:
-Corporate law
-Real estate
-Tax-deferred exchanges
-Probate
-Wills
-Estate planning
-Trust planning
-Estate administration
-Taxation

Education

University of Alabama School of Law
Juris Doctorate, 1988

New York University
LL,M. in Taxation, 1989

Coale, Dukes, Kirkpatrick & Crowley, P.C.
Gilbert F. Dukes, III

Member

Admitted to bar:
Alabama, 1988

Education:
-New York University, LL.M., Taxation, 1989
-University of Alabama School of Law, J.D., 1988
-Washington & Lee University, B.S., Accounting and Business Administration, 1985

Biography:
Member: Mobile County Bar Association and Alabama Bar Association (Chairman, Tax Section, 1996-1997). Fellow: American College of Trust and Estate Counsel. Former Adjunct Lecturer of Taxation, Spring Hill College. President, Alabama 1031 Property Exchange, Inc. Author: "Tax Deferred Exchanges of Property-Mistakes and Misconceptions," Taxes, The Tax Magazine, December 2001; "Tax Deferred Exchanges, Selected Issues," The Alabama Lawyer, September 2001; "Direct Deeding May Avoid Intermediary's Environmental Exposure in Like-Kind Exchange," The Journal of Taxation, October 1993; "Beware of Tax Liens and the IRS Right of Redemption After Foreclosure," BNA Tax Management Financial Planning Journal, October 1993, BNA Tax Management Weekly Report, September 6, 1993, BNA IRS Practice & Policy Bulletin, August 13, 1993, The Alabama Lawyer, January 1993; "Tax Deferred Exchanges: Mistakes, Misconceptions and Traps," Gulf Coast Condo Owner, Fall 1999. Member, Board of Directors of American Institute on Federal Taxation; Member, Mobile Estate Planning Council; Board of Trustees of UMS-Wright Preparatory School.

Practice areas:
-Corporate law
-Real estate
-Tax-deferred exchanges
-Probate
-Wills
-Estate planning
-Trust planning
-Estate administration
-Taxation

Education

University of Alabama School of Law Juris Doctorate, 1988


New York University LL,M. in Taxation, 1989


Coale, Dukes, Kirkpatrick & Crowley, P.C.
R. Mark Kirkpatrick

Member

Admitted to bar:
Alabama, 1987

Education:
-New York University, LL.M., Taxation, 1988
-Beta Gamma Sigma
-Beta Alpha Psi
-Phi Delta Phi
-Bench and Bar
-University of Alabama, J.D., 1987
-University of Alabama, B.S., cum laude, 1984

Biography:
Certified Estate Planning Law Specialist, The Estate Law Specialist Board Inc. and Accredited Estate Planner. Author: "Recent Decisions-Boykin v. Arthur Andersen & Co.," Issue 46:2 Alabama Law Review, 1995. Faculty Member, Southern Trust School. Former Adjunct Professor, Tax Law, Springhill College. Past Member, Board of Directors and Past President, Mobile Estate Planning Council. Past President of the Tax Section of the Alabama State Bar. Member: Mobile Bar Association; Alabama State Bar (Member, Board of Directors, and Current President, Tax Section).

Practice Areas:
-Business law
-Joint ventures
-Limited liability company law
-Partnership law; corporate law
-Closely held corporations
-Reorganizations
-Taxation
-Mergers and acquisitions
-Nonprofit corporations
-Employee benefits
-ERISA
-Executive compensation
-Pension plans
-Profit sharing plans
-Nonprofit and charitable organizations
-Estate and gift taxation
-Federal and state taxation
-Tax planning
-Trusts and estates
-Estate and trust administration
-Estate planning
-Probate
-Wills

Education

New York University
LL.M., Taxation, 1988

University of Alabama
Juris Doctorate, 1987

Coale, Dukes, Kirkpatrick & Crowley, P.C.
R. Mark Kirkpatrick

Member

Admitted to bar:
Alabama, 1987

Education:
-New York University, LL.M., Taxation, 1988
-Beta Gamma Sigma
-Beta Alpha Psi
-Phi Delta Phi
-Bench and Bar
-University of Alabama, J.D., 1987
-University of Alabama, B.S., cum laude, 1984

Biography:
Certified Estate Planning Law Specialist, The Estate Law Specialist Board Inc. and Accredited Estate Planner. Author: "Recent Decisions-Boykin v. Arthur Andersen & Co.," Issue 46:2 Alabama Law Review, 1995. Faculty Member, Southern Trust School. Former Adjunct Professor, Tax Law, Springhill College. Past Member, Board of Directors and Past President, Mobile Estate Planning Council. Past President of the Tax Section of the Alabama State Bar. Member: Mobile Bar Association; Alabama State Bar (Member, Board of Directors, and Current President, Tax Section).

Practice Areas:
-Business law
-Joint ventures
-Limited liability company law
-Partnership law; corporate law
-Closely held corporations
-Reorganizations
-Taxation
-Mergers and acquisitions
-Nonprofit corporations
-Employee benefits
-ERISA
-Executive compensation
-Pension plans
-Profit sharing plans
-Nonprofit and charitable organizations
-Estate and gift taxation
-Federal and state taxation
-Tax planning
-Trusts and estates
-Estate and trust administration
-Estate planning
-Probate
-Wills

Education

New York University LL.M., Taxation, 1988


University of Alabama Juris Doctorate, 1987


Coale, Dukes, Kirkpatrick & Crowley, P.C.
John J. Crowley, Jr.

Member

Admitted to bar:
Alabama, 1987

Education:
-New York University, LL.M. in Taxation 1988
-Bench and Bar
-Legal Honor Society
-Student works editor, Alabama Law Review, 1987
-University of Alabama, J.D., 1987
-University of South Alabama, B.S., 1983

Biography:
Adjunct Professor, Business Law, University of South Alabama, 1997-1998. Member: Mobile and American Bar Associations; Alabama State Bar.

Practice Areas:
-Business law
-Limited liability company law
-Corporate law
-Taxation
-Nonprofit corporations
-Nonprofit and charitable organizations
-Estate and gift taxation
-Federal taxation
-State taxation
-Tax planning
-Trusts and estates
-Estate administration
-Trust administration
-Estate planning
-Probate
-Ancillary probate
-Probate taxation
-Wills

Coale, Dukes, Kirkpatrick & Crowley, P.C.
John J. Crowley, Jr.

Member

Admitted to bar:
Alabama, 1987

Education:
-New York University, LL.M. in Taxation 1988
-Bench and Bar
-Legal Honor Society
-Student works editor, Alabama Law Review, 1987
-University of Alabama, J.D., 1987
-University of South Alabama, B.S., 1983

Biography:
Adjunct Professor, Business Law, University of South Alabama, 1997-1998. Member: Mobile and American Bar Associations; Alabama State Bar.

Practice Areas:
-Business law
-Limited liability company law
-Corporate law
-Taxation
-Nonprofit corporations
-Nonprofit and charitable organizations
-Estate and gift taxation
-Federal taxation
-State taxation
-Tax planning
-Trusts and estates
-Estate administration
-Trust administration
-Estate planning
-Probate
-Ancillary probate
-Probate taxation
-Wills

Firm Overview

The firm focuses primarily on business law, estate planning, estate and trust administration, estate and trust litigation, real estate, and issues involving the IRS and State Department of Revenue. Practice areas include the following:

Tax law:
-Income tax and wealth transfer tax advice
-Dispute resolution with federal and state governments
-Tax liens
-Retirement plans
-Tax-deferred exchanges of real estate, aircraft and other -property
-Tax litigation

Business law:
-Contracts
-Business advice
-Sales, acquisitions, mergers and other reorganizations
-Formation of corporations, limited liability companies and partnerships
-Charitable organizations
-Employment agreements
-Non-compete agreements

Estate planning:
-Wills
-Estate and trust planning
-Probate
-Estate and trust administration
-Retirement planning
-Elder law
-Durable powers of attorney
-Advance directives for healthcare
-Estate and trust litigation

Founded on tradition of exceptional representation:
With more than a century of experience combined, we merge the seasoned knowledge and sophisticated tools associated with large firms with the accessibility and attentiveness of a smaller firm. Our attorneys are driven by a desire to professionally service each client's needs in an efficient and cost effective manner. Coale, Dukes, Kirkpatrick & Crowley, P.C. has received a total AV Preeminent Peer Review Rating by Martindale-Hubbell.

Main Office

Main Office
2610-B Dauphin Street
Suite 101
Mobile, AL 36606

Phone

(251) 471-2625

Fax

(251) 471-2139

Estate Planning

Helping your family plan

With more than 100 years of combined experience, the attorneys at Coale, Dukes, Kirkpatrick & Crowley, P.C. possess in-depth knowledge about all aspects of estate planning and can help you with:
-Creating an estate plan
-Drafting wills
-Establishing living trusts
-Drafting living wills
-Asset protection
-Guardianship and conservatorship
-Powers of attorney and advance directives

Creating the best estate plan:
Our attorneys review your family arrangements, financial situation and philosophical goals to advise you on the best approach to planning your estate. We thoroughly analyze your objectives and strategize the best means of:
-Transferring your assets
-Minimizing taxes
-Establishing guardianship or trusts for children
-Supporting personal philanthropic causes
-Protecting your loved ones

Writing your last will and testament:
A will provides you with the opportunity to distribute your property, establish care for your loved ones and otherwise express your wishes upon your death. If you die without a will, your assets will be distributed in accordance with general State laws which may be inconsistent with your desires. We can draft a valid will that ensures your intentions are honored.

Establishing a living trust:
Our attorneys evaluate whether specific legal tools can benefit your estate and discuss your many options. Also called a revocable trust, a living trust can provide for continued care of minor children or an incapacitated family member. If your assets are held in a living trust, your heirs may avoid probate, which expedites the distribution of assets and keeps the estate's information out of the public records. We can prepare the documents necessary to establish a trust that is tailored to your personal needs.

Choosing a guardian for your child:
When devising your estate plan, the care of your children is likely your foremost concern. We advise you on making crucial decisions about the financial support, protection and well-being of your children - including naming a guardian who will raise your children according to your parental philosophies.

Coale, Dukes, Kirkpatrick & Crowley, P.C.
Harwell E. Coale, Jr.

Member

Admitted to bar:
Alabama, 1964

Education:
-New York University, LL.M. in Taxation, 1972
-Omicron Delta Kappa, president, 1962-1963
-University of Alabama, LL.B., 1964
-University of Alabama, B.S., 1962

Biography:
Author: "Tax Consequences in Probate Practice," Alabama Lawyer; "Ghost of the Premiums Payment Test Lives On," American Bar Journal.Lecturer: Alabama Bar Institute for Continuing Education; Alabama Institute of Public Accountants; Houston Federal Income Tax Institute; University of Tulsa Continuing Legal Education Seminar. Faculty Member:Southern Trust School, 2006. Membership: University of Alabama Law School Alumni Association-President, 1985. Director, University of Alabama Law School Foundation; Member, Alabama Law Institute Advisory Committee on Drafting Uniform Probate Code of Alabama and Professional Corporation Act; Member, Farrah Board of Selected Trustees of the Law School Foundation of the University of Alabama. Vice President and General Counsel, Energy Service Company "ENSCO," 1990-1992. President, America's Junior Miss Foundation, 2002-2008. Council Executive Board Member, Boy Scouts of America for Southwest Alabama, 1998-2006. Recipient, Silver Beaver Award, 2003. Member, Standing Committee of the Episcopal Diocese of the Central Gulf Coast, 2004-2006. Trustee, Christ Church Cathedral Foundation, 2006-2008. Member: Mobile County and American Bar Associations; Alabama State Bar (Member, Sections on Taxation and Real Property, Probate and Trust-Chairman, 1976); Mobile Estate Planning Council; Christian Legal Society (Mobile Chapter; Board Member, 2004-2008). Fellow: American College Trust and Estate Counsel (Alabama Chair, 1998-2003). [Captain, U.S. Army, 1964-1967].

Practice areas:
-Business law
-Corporate Law
-Probate
-Wills
-Trust planning
-Estate administration
-Estate Planning
-Taxation

Education

New York University
LL.M., in Taxation, 1972

University of Alabama
LL.B., 1964

Coale, Dukes, Kirkpatrick & Crowley, P.C.
Harwell E. Coale, Jr.

Member

Admitted to bar:
Alabama, 1964

Education:
-New York University, LL.M. in Taxation, 1972
-Omicron Delta Kappa, president, 1962-1963
-University of Alabama, LL.B., 1964
-University of Alabama, B.S., 1962

Biography:
Author: "Tax Consequences in Probate Practice," Alabama Lawyer; "Ghost of the Premiums Payment Test Lives On," American Bar Journal.Lecturer: Alabama Bar Institute for Continuing Education; Alabama Institute of Public Accountants; Houston Federal Income Tax Institute; University of Tulsa Continuing Legal Education Seminar. Faculty Member:Southern Trust School, 2006. Membership: University of Alabama Law School Alumni Association-President, 1985. Director, University of Alabama Law School Foundation; Member, Alabama Law Institute Advisory Committee on Drafting Uniform Probate Code of Alabama and Professional Corporation Act; Member, Farrah Board of Selected Trustees of the Law School Foundation of the University of Alabama. Vice President and General Counsel, Energy Service Company "ENSCO," 1990-1992. President, America's Junior Miss Foundation, 2002-2008. Council Executive Board Member, Boy Scouts of America for Southwest Alabama, 1998-2006. Recipient, Silver Beaver Award, 2003. Member, Standing Committee of the Episcopal Diocese of the Central Gulf Coast, 2004-2006. Trustee, Christ Church Cathedral Foundation, 2006-2008. Member: Mobile County and American Bar Associations; Alabama State Bar (Member, Sections on Taxation and Real Property, Probate and Trust-Chairman, 1976); Mobile Estate Planning Council; Christian Legal Society (Mobile Chapter; Board Member, 2004-2008). Fellow: American College Trust and Estate Counsel (Alabama Chair, 1998-2003). [Captain, U.S. Army, 1964-1967].

Practice areas:
-Business law
-Corporate Law
-Probate
-Wills
-Trust planning
-Estate administration
-Estate Planning
-Taxation

Education

New York University LL.M., in Taxation, 1972


University of Alabama LL.B., 1964


Coale, Dukes, Kirkpatrick & Crowley, P.C.
Gilbert F. Dukes, III

Member

Admitted to bar:
Alabama, 1988

Education:
-New York University, LL.M., Taxation, 1989
-University of Alabama School of Law, J.D., 1988
-Washington & Lee University, B.S., Accounting and Business Administration, 1985

Biography:
Member: Mobile County Bar Association and Alabama Bar Association (Chairman, Tax Section, 1996-1997). Fellow: American College of Trust and Estate Counsel. Former Adjunct Lecturer of Taxation, Spring Hill College. President, Alabama 1031 Property Exchange, Inc. Author: "Tax Deferred Exchanges of Property-Mistakes and Misconceptions," Taxes, The Tax Magazine, December 2001; "Tax Deferred Exchanges, Selected Issues," The Alabama Lawyer, September 2001; "Direct Deeding May Avoid Intermediary's Environmental Exposure in Like-Kind Exchange," The Journal of Taxation, October 1993; "Beware of Tax Liens and the IRS Right of Redemption After Foreclosure," BNA Tax Management Financial Planning Journal, October 1993, BNA Tax Management Weekly Report, September 6, 1993, BNA IRS Practice & Policy Bulletin, August 13, 1993, The Alabama Lawyer, January 1993; "Tax Deferred Exchanges: Mistakes, Misconceptions and Traps," Gulf Coast Condo Owner, Fall 1999. Member, Board of Directors of American Institute on Federal Taxation; Member, Mobile Estate Planning Council; Board of Trustees of UMS-Wright Preparatory School.

Practice areas:
-Corporate law
-Real estate
-Tax-deferred exchanges
-Probate
-Wills
-Estate planning
-Trust planning
-Estate administration
-Taxation

Education

University of Alabama School of Law
Juris Doctorate, 1988

New York University
LL,M. in Taxation, 1989

Coale, Dukes, Kirkpatrick & Crowley, P.C.
Gilbert F. Dukes, III

Member

Admitted to bar:
Alabama, 1988

Education:
-New York University, LL.M., Taxation, 1989
-University of Alabama School of Law, J.D., 1988
-Washington & Lee University, B.S., Accounting and Business Administration, 1985

Biography:
Member: Mobile County Bar Association and Alabama Bar Association (Chairman, Tax Section, 1996-1997). Fellow: American College of Trust and Estate Counsel. Former Adjunct Lecturer of Taxation, Spring Hill College. President, Alabama 1031 Property Exchange, Inc. Author: "Tax Deferred Exchanges of Property-Mistakes and Misconceptions," Taxes, The Tax Magazine, December 2001; "Tax Deferred Exchanges, Selected Issues," The Alabama Lawyer, September 2001; "Direct Deeding May Avoid Intermediary's Environmental Exposure in Like-Kind Exchange," The Journal of Taxation, October 1993; "Beware of Tax Liens and the IRS Right of Redemption After Foreclosure," BNA Tax Management Financial Planning Journal, October 1993, BNA Tax Management Weekly Report, September 6, 1993, BNA IRS Practice & Policy Bulletin, August 13, 1993, The Alabama Lawyer, January 1993; "Tax Deferred Exchanges: Mistakes, Misconceptions and Traps," Gulf Coast Condo Owner, Fall 1999. Member, Board of Directors of American Institute on Federal Taxation; Member, Mobile Estate Planning Council; Board of Trustees of UMS-Wright Preparatory School.

Practice areas:
-Corporate law
-Real estate
-Tax-deferred exchanges
-Probate
-Wills
-Estate planning
-Trust planning
-Estate administration
-Taxation

Education

University of Alabama School of Law Juris Doctorate, 1988


New York University LL,M. in Taxation, 1989


Coale, Dukes, Kirkpatrick & Crowley, P.C.
R. Mark Kirkpatrick

Member

Admitted to bar:
Alabama, 1987

Education:
-New York University, LL.M., Taxation, 1988
-Beta Gamma Sigma
-Beta Alpha Psi
-Phi Delta Phi
-Bench and Bar
-University of Alabama, J.D., 1987
-University of Alabama, B.S., cum laude, 1984

Biography:
Certified Estate Planning Law Specialist, The Estate Law Specialist Board Inc. and Accredited Estate Planner. Author: "Recent Decisions-Boykin v. Arthur Andersen & Co.," Issue 46:2 Alabama Law Review, 1995. Faculty Member, Southern Trust School. Former Adjunct Professor, Tax Law, Springhill College. Past Member, Board of Directors and Past President, Mobile Estate Planning Council. Past President of the Tax Section of the Alabama State Bar. Member: Mobile Bar Association; Alabama State Bar (Member, Board of Directors, and Current President, Tax Section).

Practice Areas:
-Business law
-Joint ventures
-Limited liability company law
-Partnership law; corporate law
-Closely held corporations
-Reorganizations
-Taxation
-Mergers and acquisitions
-Nonprofit corporations
-Employee benefits
-ERISA
-Executive compensation
-Pension plans
-Profit sharing plans
-Nonprofit and charitable organizations
-Estate and gift taxation
-Federal and state taxation
-Tax planning
-Trusts and estates
-Estate and trust administration
-Estate planning
-Probate
-Wills

Education

New York University
LL.M., Taxation, 1988

University of Alabama
Juris Doctorate, 1987

Coale, Dukes, Kirkpatrick & Crowley, P.C.
R. Mark Kirkpatrick

Member

Admitted to bar:
Alabama, 1987

Education:
-New York University, LL.M., Taxation, 1988
-Beta Gamma Sigma
-Beta Alpha Psi
-Phi Delta Phi
-Bench and Bar
-University of Alabama, J.D., 1987
-University of Alabama, B.S., cum laude, 1984

Biography:
Certified Estate Planning Law Specialist, The Estate Law Specialist Board Inc. and Accredited Estate Planner. Author: "Recent Decisions-Boykin v. Arthur Andersen & Co.," Issue 46:2 Alabama Law Review, 1995. Faculty Member, Southern Trust School. Former Adjunct Professor, Tax Law, Springhill College. Past Member, Board of Directors and Past President, Mobile Estate Planning Council. Past President of the Tax Section of the Alabama State Bar. Member: Mobile Bar Association; Alabama State Bar (Member, Board of Directors, and Current President, Tax Section).

Practice Areas:
-Business law
-Joint ventures
-Limited liability company law
-Partnership law; corporate law
-Closely held corporations
-Reorganizations
-Taxation
-Mergers and acquisitions
-Nonprofit corporations
-Employee benefits
-ERISA
-Executive compensation
-Pension plans
-Profit sharing plans
-Nonprofit and charitable organizations
-Estate and gift taxation
-Federal and state taxation
-Tax planning
-Trusts and estates
-Estate and trust administration
-Estate planning
-Probate
-Wills

Education

New York University LL.M., Taxation, 1988


University of Alabama Juris Doctorate, 1987


Coale, Dukes, Kirkpatrick & Crowley, P.C.
John J. Crowley, Jr.

Member

Admitted to bar:
Alabama, 1987

Education:
-New York University, LL.M. in Taxation 1988
-Bench and Bar
-Legal Honor Society
-Student works editor, Alabama Law Review, 1987
-University of Alabama, J.D., 1987
-University of South Alabama, B.S., 1983

Biography:
Adjunct Professor, Business Law, University of South Alabama, 1997-1998. Member: Mobile and American Bar Associations; Alabama State Bar.

Practice Areas:
-Business law
-Limited liability company law
-Corporate law
-Taxation
-Nonprofit corporations
-Nonprofit and charitable organizations
-Estate and gift taxation
-Federal taxation
-State taxation
-Tax planning
-Trusts and estates
-Estate administration
-Trust administration
-Estate planning
-Probate
-Ancillary probate
-Probate taxation
-Wills

Coale, Dukes, Kirkpatrick & Crowley, P.C.
John J. Crowley, Jr.

Member

Admitted to bar:
Alabama, 1987

Education:
-New York University, LL.M. in Taxation 1988
-Bench and Bar
-Legal Honor Society
-Student works editor, Alabama Law Review, 1987
-University of Alabama, J.D., 1987
-University of South Alabama, B.S., 1983

Biography:
Adjunct Professor, Business Law, University of South Alabama, 1997-1998. Member: Mobile and American Bar Associations; Alabama State Bar.

Practice Areas:
-Business law
-Limited liability company law
-Corporate law
-Taxation
-Nonprofit corporations
-Nonprofit and charitable organizations
-Estate and gift taxation
-Federal taxation
-State taxation
-Tax planning
-Trusts and estates
-Estate administration
-Trust administration
-Estate planning
-Probate
-Ancillary probate
-Probate taxation
-Wills

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