(Main Office)

Fisher, Tousey, Leas & Ball, established in 1978, practices in the areas of federal and state taxation, estate planning and administration, guardianship pension and compensation planning, real estate law, corporate law, business law and elder law. While clients include individuals and publicly held corporations, special emphasis is given to the needs of closely held businesses, their owners and other high net worth individuals. Many of the firm's attorneys are board certified and published in the areas of taxation or estate planning and probate. Litigation practice is limited to matters involving taxation, probate and qualified plans.

Statement of Practice

Federal Income, Estate and Gift Taxation, Estate Planning, Probate Law. Pension and Profit Sharing Law. ERISA Planning and Compliance. Tax Litigation, Corporate and Business Law. Real Estate, Elder Law and Guardianship.

References:

Bank of America
Wachovia Bank, National Association
Merrill Lynch Trust Co.
SunTrust, North Florida, N.A.

Address

501 Riverside Avenue, Suite 600
Jacksonville, FL 32202, (Duval Co.)

Phone

Phone: 904-356-2600
Fax: 904-355-0233

Website

http://www.fishertousey.com

Firm/Affiliate Offices

MEMBERS OF FIRM

John S. Ball (Member) born Gladwin, Michigan; admitted to bar, 1974, Georgia; 1977, U.S. Tax Court; 1979, Florida and U.S. Claims Court; 1982, U.S. Court of Appeals, Eleventh Circuit. Education: Oglethorpe University (B.A., magna cum laude, 1971); Emory University School of Law (J.D., 1974); Georgetown University (LL.M., Taxation, 1978). Member of Board, Emory Law Journal, 1973-1974. Co-Author: "Defending the Accumulated Earnings Tax Case," The Florida Bar Journal, December, 1998. Trial Attorney: Office of Chief Counsel, Internal Revenue Service, Washington, D.C., 1974-1976; Office of District Counsel, Internal Revenue Service, Richmond, Virginia, 1977-1979. Member: Jacksonville and American Bar Associations; The Florida Bar; State Bar of Georgia. (Board Certified Tax Lawyer, Florida Board of Legal Specialization and Education). Practice Areas: Taxation; Corporate Law; Business Law; Estate Planning.Email: John S. Ball

Robert A. Dawkins (Member) born Falls Church, Virginia; admitted to bar, 1980, Florida. Education: University of North Carolina at Chapel Hill (B.A., 1978; J.D., 1980). Phi Beta Kappa; Order of the Coif. Author: "Another Bite at the Apple: Using the Alternate Valuation Election to Restore a Credit Shelter Trust," Probate and Property, Jan/Feb, 2002; "The Disclaimer - The Estate Planner's New Best Friend," Actionline, Summer-Fall 2001; "Private Letter Ruling Allows Gifts from QTIP Trust," Actionline, July-October 1999. Co-Author: "Basic Practice Under Florida Probate Code," Fifth Edition, The Florida Bar, 2007. Member: Jacksonville and American (Member, Real Property, Probate and Trust Law Section) Bar Associations; The Florida Bar (Member, Real Property, Probate and Trust Law Section). (Board Certified Wills, Trusts and Estates Lawyer, Florida Bar Board of Legal Specialization and Education). Practice Areas: Estate Planning; Probate; Trust Administration; Post Mortem Tax Planning; Guardianship.Email: Robert A. Dawkins

Michael W. Fisher (Member) born Jacksonville, Florida; admitted to bar, 1967, Florida. Education: University of Pennsylvania (B.S., 1964); Stetson University (J.D., 1967). Delta Theta Phi. Certified Public Accountant, Florida, 1969. Author: "Regressive Taxation under IRC Sections 121 and 1034," Taxes—The Tax Magazine, September, 1969; "Recent Litigation Highlights New Obstacles for Florida Timber Owners Seeking Long Term Capital Gains Treatment for Receipts under Timber Cutting Contracts," The Florida Bar Journal, July, 1975. Co-Author: "Administration of Trusts in Florida," The Florida Bar, 1981; "Charitable Alternatives for Retirement Accumulation," The Review of Taxation of Individuals, Fall, 1992; "Charitable Gift Annuities: Opening the Door for Smaller Split Interest Gifts", Actionline, The Florida Bar, Spring, 1999; "Florida Homestead: A Difficult Post-Mortem Estate Tax Planning Property," The Florida Bar Journal, January, 2002. Member: Jacksonville (Chair, Trust and Probate Section, 2001-2004) and American Bar Associations; The Florida Bar (Chair, Charitable Organizations and Philanthropic Planning, Member, Sections on: Real Property; Probate; Trust Law). (Board Certified Wills, Trusts and Estates Lawyer, and Tax Lawyer, Florida Bar Board of Legal Specialization and Education). Practice Areas: Estate Planning; Taxation.Email: Michael W. Fisher

Beverly H. Furtick (Member) born Greenwood, South Carolina; admitted to bar, 1985, Florida and South Carolina. Education: University of South Carolina (B.S., in Business Administration, 1982); University of South Carolina (J.D., 1985). Phi Beta Kappa. Co-Author: "Defending the Accumulated Earnings Tax Case," The Florida Bar Journal, December 1998. Member: Jacksonville and American (Member, Real Property, Probate and Trust Law Section) Bar Associations; The Florida Bar; South Carolina Bar. (Board Certified Wills, Trusts and Estates Lawyer, Florida Bar Board of Legal Specialization and Education). Practice Areas: Estate Planning; Probate; Guardianship; Taxation.Email: Beverly H. Furtick

John E. Lawlor, III (Member) born Chicago, Illinois; admitted to bar, 1975, Florida; 1990, U.S. Tax Court. Education: Washington and Lee University (B.S., 1972); University of Florida (J.D., with honors, 1975; LL.M., Taxation, 1989). Member, Editorial Board, Florida Law Review, 1975. Assistant U.S. Attorney, Middle District of Florida, 1978-1989. Estate Tax Attorney, Internal Revenue Service, 1975-1978. Member: Jacksonville and American Bar Associations; The Florida Bar. (Board Certified Wills, Trusts and Estates Lawyer, Florida Bar Board of Legal Specialization and Education). Practice Areas: Estate Planning; Tax Litigation; Probate; Trust Administration; Guardianship.Email: John E. Lawlor, III

Michael R. Leas (Member) born Jacksonville, Florida; admitted to bar, 1979, Florida. Education: Duke University (B.A., magna cum laude, 1976; J.D., 1979). Member: Jacksonville and American (Member, Section of: Taxation) Bar Associations; The Florida Bar (Member, Sections on: Tax; Business Law); Employee Benefits Council of Northeast Florida (President, 1990). (Board Certified Tax Lawyer, Florida Bar Board of Legal Specialization and Education). Practice Areas: Taxation; Pension and Profit Sharing Plans; ERISA; Employee Benefits; Corporate Law; Business Law.Email: Michael R. Leas

Robert N. Miller (Member) born October 2, 1963; admitted to bar, 1995, Florida, U.S. District Court, Middle District of Florida, U.S. Court of Appeals, Eleventh Circuit and U.S. Tax Court. Education: Washington & Lee University (B.A., magna cum laude, 1985; J.D., cum laude, 1994). Member, Washington & Lee Law Review, 1992-1993. Member: Jacksonville Bar Association, The Florida Bar (Member, Sections on: Real Property, Probate and Trust; Elder Law). [Lt., U.S. Army, 1985-1989]. (Board Certified Wills, Trusts and Estates Lawyer, Florida Bar Board of Legal Specialization and Education). Practice Areas: Trusts and Estates; Wills; Probate; Guardianship; Elder Law.Email: Robert N. Miller

Mary A. Robison (Member) born St. Paul, Minnesota; admitted to bar, 1983, Florida. Education: University of Minnesota Duluth (B.A., magna cum laude, 1980); Duke University (J.D., 1983). Phi Kappa Phi. Co-Author: "Florida Homestead: A Difficult Post-Mortem Estate Tax Planning Property," The Florida Bar Journal, January 2002. Chair, The Florida Bar Real Estate Certification Committee, 2004-2005. Member: Jacksonville and American (Member, Section of Taxation) Bar Associations; The Florida Bar (Member, Real Property, Probate and Trust Law Section). (Board Certified Real Estate Lawyer, Florida Bar Board of Legal Specialization and Education). Practice Areas: Real Estate; Taxation; Corporate Law; Business Law.Email: Mary A. Robison

Clay B. Tousey, Jr. (Member) born Jacksonville, Florida; admitted to bar, 1976, Florida. Education: University of Florida (B.S.B.A., 1973); Duke University (J.D., 1976). Order of the Coif. Member, Editorial Board, Duke Law Journal, 1975-1976. Co-Author: Comment, 1975 Duke Law Journal 1417, 1975; "Administration of Trusts in Florida," The Florida Bar, 1981; "Basic Practice Under Florida Probate Code," The Florida Bar, 1989. Contributing Editor, "Estate Planning," Journal of Partnership Taxation, 1989-1995. Lecturer: Estate Planning for Owners of Closely Held Businesses, N.Y.U. Institute on Federal Taxation, 1989; Estate Administration, Florida Institute on Federal Taxation, 1994. Member: Jacksonville and American Bar Associations; The Florida Bar (Member, Real Property, Probate and Trust Law Section). Fellow: American College of Trust and Estate Counsel. (Also at Ponte Vedra Beach Office) (Board Certified Wills, Trusts and Estates Lawyer, Florida Bar Board of Legal Specialization and Education). Practice Areas: Estate Planning; Probate.Email: Clay B. Tousey, Jr.

OF COUNSEL

W. Hamilton Traylor (Of Counsel) admitted to bar, 1981, Florida. Education: University of Virginia (B.A., 1978); University of Florida School of Law (J.D., with honors, 1981). Order of the Coif. Member: Jacksonville and American (Member, Section on Business Law) Bar Associations; The Florida Bar (Member, Section on Business Law). Practice Areas: Business Law; Corporate Law; Partnership Law; Securities; Mergers and Acquisitions.Email: W. Hamilton Traylor

ASSOCIATES

Krista Waldron Ray (Associate) born Quantico, Virginia; admitted to bar, 2000, Florida. Education: University of Florida (B.S.B.A., with honors, 1997; J.D., with high honors, 2000). Order of the Coif. Member: Jacksonville and American Bar Associations; The Florida Bar. Practice Areas: Estate Planning; Probate; Taxation.Email: Krista Waldron Ray

Shannon P. Valentine (Associate) born Lakeland, Florida; admitted to bar, 2003, Florida. Education: Florida Southern College (B.S., summa cum laude, 1998); University of Florida (J.D., magna cum laude, 2003; M.B.A., 2003). Omicron Delta Kappa. Certified Public Accountant, Florida, 1999. Member: Jacksonville and American Bar Associations. Practice Areas: Estate Planning Law; Probate Law; Taxation Law.Email: Shannon P. Valentine

Allison L. Ringler (Associate) born Hartford, Connecticut; admitted to bar, 2004, Florida. Education: University of Florida (B.S.B.A. in Finance, summa cum laude, 2001; J.D., magna cum laude, 2004; LL.M. in taxation, 2005). Order of the Coif. Recipient, Graduate Tax Scholar, 2004-2005. Member, Editorial Board, University of Florida Journal of Law and Public Policy, 2002-2004. Member: Jacksonville and American Bar Associations; The Florida Bar. Practice Areas: Taxation; Corporate Law; Business Law.Email: Allison L. Ringler

Carrie O. Saunders (Associate) born Gainesville, Florida; admitted to bar, 2004, Florida and Nebraska. Education: Cornell College (B.A., 1999); University of Nebraska (J.D., with distinction, 2004). Member: The Florida Bar(Member, Real Property, Probate and Trust Law Section); The Nebraska Bar; Jacksonville and American Bar Associations. Practice Areas: Real Estate; Taxation.Email: Carrie O. Saunders

Clay B. Tousey, III (Associate) admitted to bar, 2005, North Carolina (inactive); 2009, Florida. Education: Harvard University (A.B., 2002); University of Virginia School of Law (J.D., 2005). Member, Editorial Board, Virginia Law Review. Order of the Coif. Author: "Exceptional Circumstances: The Material Benefit Rule in Practice and Theory," 28 Campbell Law Review (July, 2006). Practice Areas: Trusts and Estates; Corporate Law.Email: Clay B. Tousey, III