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Charles W. Hall

Of Counsel

Charles W. Hall

Houston

T:+1 713 651 5268

Charles Hall is in the Houston office.  He is the law firm's senior tax practitioner, with decades of experience. His legal practice involves federal, state and local taxation matters, including corporate, estate planning, and general business issues.

He actively represents many of our major clients, including many of the country's largest corporations, in a variety of complex tax matters, including numerous large and complex court cases.  He is recognized as a national "senior statesman" in tax litigation by Chambers & Partners and was named "Texas Tax Legend" by the State Bar of Texas.

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  • Education

    LL.M, Taxation, Southern Methodist University, 1959
    JD, Southern Methodist University School of Law, 1954
    BA, Mathematics, University of the South, 1951

    During undergraduate, Charles was a member of Phi Beta Kappa, and in law school, he was an officer of the law review. He was admitted to practice law in Texas in 1954.

  • Representative experience

    Significant tax litigation matters include representation of:

    • International soft drink company in a major tax case involving the tax treatment of its beverage production; the case concluded favorably for the client
    • Major oil company in a windfall profits tax major tax case, which was won, and a tar sand case, which was lost
    • Large California utility in Los Angeles in a tax case involving how to account for the linepack gas in its reservoirs; the case was won
    • Large solid waste disposal company in a matter involving whether or not the client would be able to depreciate the land located at garbage dumps; the case was won
    • Pharmaceutical company in major district court income tax refund trial involving derivatives, section 956, and "economic substance;" waiting for court decision
    • Major oil company in major district court income tax refund trial involving section 351, entitlement to losses, and "economic substance;" the case was won
  • Admissions
    • Texas State Bar
  • Rankings and recognitions
    • Texas Lawyer Distinguished Leader, Texas Lawyer, 2017
    • The Best Lawyers in America, Best Lawyers, 1984-2019
    • Lawyer of the Year, Houston: Tax Law, Best Lawyers, 2014
    • Lawyer of the Year, Houston: Tax Litigation & Controversy, Best Lawyers, 2012
    • Texas Tax Legend, State Bar of Texas - Tax Section, 2012
    • Texas Top Rated Lawyer, LexisNexis Martindale-Hubbell, 2012-2014
    • Legal 500 US,  recommended lawyer, Tax - US taxes: contentious, The Legal 500, 2018
    • Legal 500 US,  recommended lawyer, Tax: Controversy, The Legal 500, 2013-2015
    • Chambers USA, Texas: Tax, Chambers & Partners, 2013-2018
    • Chambers USA, Nationwide: Tax: Controversy, Chambers & Partners, 2006-2018
    • Tax Controversy Leader, International Tax Review, 2014 - 2017
    • Outstanding Texas Tax Lawyer, State Bar of Texas - Tax Section, 2006
    • Distinguished Alumni Award, SMU School of Law, 1989
    • Leading Tax Advisor, Expert Guides, 2006-2013
    • Texas Super Lawyer, tax, Thomson Reuters, 2003-2005
  • Speaking engagements

    Charles has spoken to such audiences as the New York University Institute, the Tax Executives Institute, the Mid America Tax Institute, the Southern Federal Tax Institute, the Southwestern Legal Foundation, the Texas Tax Institute, the William & Mary Institute, George Washington University Institute, ALI-ABA, Practicing Law Institute, and numerous bar associations.

    Other speaking engagements include:

    • Handling IRS Challenges to Tax Efficient Transactions: Lessons Learned from Painful Experience, Tax Executives Institute, 69th Annual Conference Houston, Texas, November 4, 2014
    • Litigating before the U.S. Tax Court - Organizer and First Teacher, National Institute for Trial Advocacy Counsel, January 1994 - 1996
  • Memberships and activities
    • American Bar Association
      • Section of Taxation, Former Chair
      • Committee on Court Procedure, Former Chair
      • House of Delegates, Former Member
      • National Conference of Lawyers and C.P.A.s, Former Co-Chair
    • American College of Tax Counsel, Former Regent
    • Commissioner's Advisory Group, Former Member
    • Department of Justice Advisory Committee on Tax Litigation, Former Member
    • Houston Bar Association
    • Dallas Bar Association
    • State Bar of Texas
      • Section of Taxation, Former Chair
    • United States Claims Court Advisory Council
    • National Institute for Trial Advocacy Counsel, Organizer and Teacher of "Litigating before the U.S. Tax Court," first presented January 1994
    • Allbritton Foundation, Trustee and Vice President (1994 - Present)
    • Allbritton Art Institute, Trustee and Vice President (1999 - Present)
    • M.D. Anderson Foundation, Trustee and President (1987 - Present)
    • Sarah Campbell Blaffer Foundation, Trustee and President (1973 - Present)
    • Center for American and International Law (f.k.a. Southwestern Legal Foundation), Trustee and Treasurer (1982 - 2007)
    • John S. Dunn Research Foundation, Trustee and Past President (2001 - Present)
    • Episcopal Diocese of Texas:
      • Camp Allen Retreat Center, director (2001 - 2010)
      • Episcopal Foundation, trustee (2008 - 2011)
      • Church Corporation, trustee (2011 - Present)
    • Howell Family Foundation, Trustee and Vice President (2000 - Present)
    • Killson Education Foundation, Trustee (1994 - Present)
    • Adrienne Helis Malvin Medical Research Foundation, member
    • Diana Helis Henry Medical Research Foundation, member
    • Southwest Research Institute, Advisory Board (1980 - 2007)
    • Texas Medical Center, Board Member (1990 - Present)