Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P. - Attorneys at Law

William R. Cousins III

Mr. Cousins is Board Certified in Tax Law by the Texas Board of Legal Specialization and represents corporations and individuals in tax controversies, both administratively and in litigation. In addition he has defended taxpayers in criminal tax matters. In recent years much of his practice has involved Estate and Gift tax litigation and he has tried numerous cases in that area, including: Estate of Knight v. Commissioner, Jones v. Commissioner, Estate of Foy Proctor v. Commissioner, Estate of Fleming v. Commissioner, Estate of Marmaduke v. Commissioner, Adams v. United States, Kimbell v. United States and Keller v. United States. He successfully argued the Fifth Circuit appeals in Adams and Kimbell. Trey has broad experience in the civil tax arena, trying excise tax cases (Moody v. Commissioner), bankruptcy cases (In Re: Hutton), refund cases (Advertisers Dynamic Services Co., Inc. v. United States), as well as substantive tax cases (70 Acre Recognition Partners v. Commissioner, Pediatric Surgeons v. Commissioner, etc.).

He is a Certified Public Accountant and is an active speaker on substantive and procedural tax issues for numerous professional organizations nationally. He resides in Dalworthington Gardens, the smallest municipality in the Metroplex; is married to Carol and has two sons and two grandchildren.

Mr. Cousins was admitted to practice in Texas in 1980.

Education

• LL.M. in Taxation, New York University, 1981
• J.D., University of Texas School of Law, with honors, 1980
• B.B.A., University of Texas at Austin, 1977

Bar Admissions

• United States Court of Claims
• United States District Court for the Northern District of Texas
• United States District Court for the Southern District of Texas
• United States District Court for the Eastern District of Texas
• United States District Court for the Western District of Texas
• United States 5^th Circuit Court of Appeals
• United States Tax Court

Representative Cases

• Keller v. United States, 104 A.F.T.R.2d 2009-6015 (S.D. Tex.)
• Kimbell v. United States, 371 F.3d 257 (5th Cir. 2004)
• Adams v. United States, 218 F.3d 383 (5th Cir. 2000)
• Jones v. Commissioner, 116 T.C. 121 (2001)
• Knight v. Commissioner, 115 T.C. 506 (2000)
• Estate of Marmaduke v. Comm'r, 78 T.C.M. 3590(1999)
• Estate of Fleming v. Comm'r, 74 T.C.M. 1049 (1997)
• Estate of Proctor et al. v. Comm'r, 67 T.C.M. 2943 (1994)

Professional Associations and Memberships

• American Bar Association
• State Bar of Texas
• Dallas Bar Association
• Texas Society of Certified Public Accountants
  • Member and Past-Director
  • Past-Chair, Relations with the IRS Committee
• Ft. Worth Chapter/TSCPA
  • Member and Past Director, Ft. Worth Chapter
  • Past-Chair, Ft. Worth Chapter Tax Institute
• Chair, Board of Trustees, Professional Development Institute, University of North Texas
• Chief Executives Round Table
• Texas and Southwestern Cattle Raisers Association
• Texas Forestry Association 

Honors and Awards

• Texas Super Lawyer, Texas Monthly and Law and Politics Magazine, 2003 through 2011
• The Best Lawyers in America, 2009-2012, Litigation and Controversy - Tax
• Best Business Lawyers, Tax, D Magazine, 2009 
• Best Lawyers in Dallas, D Magazine, 2011, Tax Law

Publications

• “The Importance of State Law in Federal Estate and Gift Tax Litigation: An Analysis of P.M. Adams", The Journal of Tax Practice and Procedures, Vol. 4, No. 1, February-March 2002
• "The Importance of State Law in Federal Estate and Gift Tax Litigation: An Analysis of P.M. Adams", CCH Business Valuation Alert", Vol. 3, Issue No. 3, March 2002  

2012 Speaking Engagements

• Joint Meeting of the South Plains Trust and Estate Council and the West Texas Women CPAs, Lubbock – 1/19/12

2011 Speaking Engagements

• Southeast Texas Chapter/TSCPA, Beaumont – 1/18/11
• Estate Planning Council of Seattle, WA – 2/16/11
• San Antonio Estate Planning Council, San Antonio – 3/15/11
• AICPA Conference on Tax Strategies for the High-Income Individual, Las Vegas, NV – 5/4-5/6/11
• Dallas CPA Society's Continuing Education Day Conference, Dallas – 5/26/11
• Victoria Area Estate Planning Council, Victoria – 7/14/11
• Panhandle Chapter/TSCPA Tax Institue, Amarillo – 7/14/11
• TSCPA's Advanced Estate Planning Conference, San Antonio – 8/26/11
• 2011 AICPA National Tax Conference, Washington, DC – 11/8/11
• 58th Annual Texas CPA Tax Institute, San Antonio – 11/17/11 and 11/18/11
• Louisiana Tax Conference sponsored by the Louisiana Society of CPAs, New Orleans, LA – 12/16/11

2010 Speaking Engagements

• Dallas Estate Planning Council, Dallas – 2/4/10
• San Antonio Estate Planning Council, San Antonio –  4/20/10
• Harvard Club of Dallas, Dallas –  4/27/10
• AICPA Conference on Tax Strategies for the High Income Individual, Las Vegas, NV – 5/4/10
• Midland Memorial Hospital Foundation and the Midland College Foundation, Midland – 5/6/10
• Dallas/Ft. Worth Financial Planning Association, Dallas – 5/7/10
• Texas Bank and Trust Seminar, Tyler and Longview – 5/12/10 and 5/26/10
• The University of Texas Professional Advisor Day, Austin – 5/14/10
• ACPEN Broadcast Farm and Ranch Accounting & Tax Update, Dallas – 5/19/10
• 2010 UT LLCs and Partnerships Conference, Austin – 7/23/10
• Fort Worth CPA Tax Institute, Fort Worth – 8/6/10
• San Antonio Chapter/TSCPA CE Symposium, San Antonio – 8/12/10
• TSCPA Advanced Estated Planning Conference, San Antonio – 8/20/10
• Shreveport, LA Chapter of the Tax & Estate Planning Council, Shreveport – 9/16/10
• Meadows Collier Taxation Conference, Dallas – 10/26/10
• Collin County Bar Association Estate Planning Section, Allen – 11/12/10
• TSCPA Tax Institute, Richardson & San Antonio – 11/15/10 & 11/16/10 
• Louisiana Tax Conference, New Orleans, LA – 12/17/10

2009 Speaking Engagements

• Amarillo Area Estate Planning Council, Amarillo – 4/30/09
• Texas Bank and Trust Annual Taxation and Estate Planning Update for Professionals Seminar, Longview & Tyler – 5/20/09 & 5/27/09
• Northeast Texas Forest Landowners Association, Gilmer - 8/15/09
• Dallas CPA Society, Dallas - 8/26/09
• TSCPA Advanced Estate Planning Conference, San Antonio - 8/28/09
• Denver Estate Planning Council, Denver, CO – 9/17/09
• DFK/USA Multidiscipline Conference, Fort Worth – 10/22/09
• Houston Estate and Financial Forum, Houston – 10/23/09
• 11th Annual Meadows Collier Taxation Conference, Dallas – 10/27/09
• San Angelo Chapter/TSCPA, San Angelo – 11/11/09
• Wichita Falls Chapter/TSCPA, Wichita – 11/12/09
• 2009 Stanley M. Johanson's Estate Planning Workshop, Austin – 12/11/09
• Louisiana Tax Conference, New Orleans, LA – 12/15/09

2008 Speaking Engagements

• San Antonio Estate Planners Council, San Antonio – 4/15/08
• Amarillo Estate Planning Council, Amarillo – 4/24/08
• East Texas Chapter/TSCPA Expo, Tyler – 5/9/08
• Midland Business & Estate Council, Midland – 5/13/08
• TSCPA Energy Conference, Austin – 5/20/08
• North Texas Estate & Financial Planning Council, Wichita Falls – 7/11/08
• Fort Worth Chapter Tax Institute, Fort Worth – 7/31/08
• San Antonio CPA Society 2008 Symposium, San Antonio – 8/12/08
• TSCPA Panhandle Chapter Tax Institute, Amarillo – 8/27/08
• Houston Bar Association Tax Section, Houston - 9/17/08
• Meadows Collier Taxation Conference, Dallas - 10/21/08
• AICPA Conference, Washington, D.C. – 10/27/08
• Wealth Management & Trust Division, Texas Bankers Association, Dallas – 11/6/08
• TSCPA Tax Institute, Dallas, San Antonio – 11/6-7/08
• National Association of Estate Planners & Councils, Scottsdale, Arizona – 11/14/08
• TSCPA CPE Expo-Houston and San Antonio – 12/2/09 & 12/5/09

2007 Speaking Engagements

• Houston Bar Association Annual Probate, Trust & Estate Institute, Houston – 2/16/07
• Red River Valley Estate Planning Council, Fargo, North Dakota – 2/21/07
• Houston Estate & Financial Forum, Houston – 2/23/07
• Rio Grande Valley Estate Planning Council, McAllen – 3/13/07
• Council of Petroleum Accountants Society, Dallas – 3/15/07
• San Antonio Estate Planners Council, San Antonio – 4/17/07
• SBOT Taxation Section Annual Meeting and CLE, San Antonio – 6/22/07
• TSCPA Advanced Estate Planning Conference, San Antonio – 8/23/07
• San Antonio CPA Society Symposium, San Antonio/Balcones Heights – 8/29/07
• Central Arizona Estate Planning Council, Phoenix – 10/1/07
• ACPEN, Tax Controversy Toolkit, Dallas – 10/17/07
• Texas Tech Tax Institute, Lubbock – 10/18/07
• Meadows Collier Taxation Conference, Dallas – 10/23/07
• Houston Estate & Financial Forum, Houston – 10/26/07
• TSCPA Tax Institute, San Antonio and Dallas – 11/8-9/07
• McLennan County Community College Foundation, Waco – 11/13/07
• CPE Expo, Houston, San Antonio and Arlington – 11/27 & 11/30
• Austin CPA Chapter Annual Tax Conference, Austin – 12/3/07
• TSCPA CPE Expo, Arlington - 12/4/07
• Louisiana Tax Conference, New Orleans – 12/18/07

2006 Speaking Engagements

• Harvard Business School Club, Dallas – 3/15/06
• San Antonio Estate Planning Council, San Antonio – 3/21/06
• Texas Bank and Trust Annual Taxation and Estate Planning Update for Professionals Seminar, Tyler – 5/10/06
• Texas Bank and Trust Annual Taxation and Estate Planning Update for Professionals Seminar, Longview – 5/24/06
• 30th Annual Advanced Estate Planning & Probate Course, Houston – 6/7/06
• Wichita Falls Estate Planning Council, Wichita Falls – 6/22/06
• Fort Worth CPA Tax Institute, Fort Worth – 8/17/06
• Panhandle Chapter TSCPA Tax Institute, Amarillo – 8/22/06
• Accounting Continuing Professional Education Network (ACPEN), Dallas – 8/23/06
• TSCPA Advanced Estate Planning Conference, San Antonio – 8/25/06
• Denver Estate Planning Council, Denver – 9/21/06
• Tax Executive Institute, Dallas – 10/17/06
• 54th Annual Texas Tech Tax Institute, Lubbock – 10/19/06
• Meadows, Owens Taxation Conference, Dallas – 10/24/06
• Dallas Estate Planning Council, Dallas – 11/2/06
• Advanced Trust Forum, San Antonio – 11/3/06
• TSCPA 2006 Tax Institute, San Antonio, Dallas – 11/9-10/06
• Austin Chapter/TSCPA Annual Tax Conference, Austin - 11/13/06
• Corpus Christi Estate Planning Council, Corpus Christi – 11/16/06
• TSCPA CPE Expo, Houston & San Antonio - 12/1/06 & 12/5/06
• Louisiana Tax Conference, New Orleans, LA - 12/15/06