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trd-bioThomas R. Daniel concentrates his law practice in federal and State tax planning, resolution of tax disputes, organization and structuring of business ventures, purchases and sales of businesses, and planning for the acquisition, restructuring, and disposition of real estate interests. Mr. Daniel collaborates with Hawaii accountants, financial advisers, and other attorneys in representing Hawaii businesses and people in negotiating, implementing, and resolving transactions and ownership of Hawaii property, and planning for the holding and disposition of such property.  Mr. Daniel also provides estate planning advice and services for his clients.

Mr. Daniel is recognized in Best Lawyers of America and Best Lawyers in Hawaii, and holds the highest rating for legal ability and ethical standards from Martindale-Hubbell.

REPRESENTATIVE CLIENTS & ENGAGEMENTS:

  • Long-time president of 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 to another company.
  • 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.
  • Japan residents investing in U.S. property.
  • Hawaii-based restaurant companies in licensing their trademarks and trade secrets  to/or in joint ventures with Japan and U.K. 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.
  • Hawaii trust in appeal of estate tax dispute to Ninth Circuit Court of Appeal.

Education

    • J.D. (1984), University of California, Hastings College of the Law.
    • A.B. (1974), Baylor University.

Admissions

    • State of California (1984).
    • State of Hawaii (1985).
    • United States District Court for the District of Hawaii (1985).
    • Ninth Circuit Court of Appeals (2012).

Awards and Honors

    • Recognized in Best Lawyers in America.
    • Recognized as one of the Best Lawyers in Hawaii by Honolulu Magazine.
    • Awarded the highest rating (AV) for legal ability and ethical standards by Martindale-Hubbell.

Memberships

    • Hawaii State Bar Association.
    • California State Bar Association.
    • American Bar Association.

Practice Areas

Federal and State Taxation

Corporate and Partnership Structures

Business and Real Estate Transactions

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