Attorneys  

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, United States v. Marshall, Keller v. United States and United States v. Marshall. He successfully argued the Fifth Circuit appeals in Adams, Kimbell, Keller and Marshall. 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 and Court Admissions

  • State Bar of Texas
  • United States Court of Federal 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 Court of Appeals for the Fifth Circuit
  • United States Tax Court

Representative Cases

  • United States v. Marshall, 798 F.3d 296, 315-21 (5th Cir. 2015) (Majority Opinion by Judge Owen)
  • Keller v. United States, 697 F.3d 238 (5th Cir. 2012)
  • 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

  • 2013 Top Rated Lawyer in White Collar Criminal Defense Law by ALM as published in The American Lawyer, Corporate Counsel & The National Law Journal, October 2013
  • Texas Lawyer Go-To Tax Lawyer, as published in the December 2012 Texas Lawyer Go-To Guide Magazine.
  • Texas Super Lawyers-Tax as listed in Texas Super Lawyers Magazine and Texas Monthly, 2003 through 2015
  • The Best Lawyers in America©, 2009-2015, Litigation and Controversy - Tax  
  • Best Business Lawyers, D Magazine, 2009: Tax 
  • Best Lawyers in Dallas, D Magazine, 2011: Taxation; 2012, 2013 and 2015: Tax Litigation

Publications

  • "An Insider Look at Keller v. U.S.: IRC sec. 2036 and Valuation Discounts", QUICKREAD, June 13, 2013
  • "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  

2017 Speaking Engagements

  • San Antonio Estate Planners Council, San Antonio, TX – 4/18/17

2016 Speaking Engagements

  • San Angelo Chapter/TSCPA, San Angelo, TX – 1/19/16
  • Twenty-Fifth Annual Institute on Estate Planning sponsored by the Amarillo Area Estate Planning Council, Amarillo – 5/12/16
  • Corpus Christi Chapter/TSCPA, Corpus Christi – 5/13/16
  • Taxation and Estate Planning Update for Professionals Seminar sponsored by Texas Bank and Trust, Tyler – 5/17/16
  • Taxation and Estate Planning Update for Professionals Seminar sponsored by Texas Bank and Trust, Longview – 5/24/16
  • 2016 Accounting in Agriculture Web-Conference sponsored by the Texas Society of CPAs, Dallas – 6/24/16
  • Fort Worth Chapter/TSCPA Tax Institute, Dallas – 8/4/16
  • TSCPA Advanced Estate Planning Conference, San Antonio, TX – 8/19/16
  • Burnet County Conservation Workshop sponsored by the Central Texas Conservation Partnership, Burnet, TX – 9/17/16
  • 18th Annual Meadows Collier Taxation Conference, Dallas – 10/25/16
  • First Bank & Trust - East Texas Seminar, Lufkin – 11/9/16
  • 63rd Annual Texas CPA Tax Institute sponsored by TSCPA CPE Foundation, Inc., San Antonio – 11/14/16 and Addison 11/15/16
  • 2016 TSCPA CPE Expo, Houston – 12/2/16
  • 2016 TSCPA CPE Expo, Arlington – 12/6/16
  • 2016 TSCPA CPE Expo, San Antonio – 12/9/16
  • 2016 Louisiana Tax Conference sponsored by the Louisiana CPA Society, New Orleans, LA – 12/15/16

2015 Speaking Engagements

  • Corpus Christi Chapter/TSCPA Annual Tax Conference, Corpus Christi – 1/30/15
  • San Antonio Estate Planners Council, San Antonio – 4/21/15
  • First State Bank & Trust Seminar, Lufkin – 4/24/15
  • Taxation and Estate Planning Update for Professionals Seminar sponsored Texas Bank and Trust, Tyler – 5/6/15
  • Estate Planning Update sponsored by Midland College Foundation and the Midland Memorial Hospital Foundation, Midland – 5/7/15
  • Taxation and Estate Planning Update for Professionals Seminar sponsored Texas Bank and Trust, Longview – 5/19/15
  • Advanced Estate Planning and Probate 2015 sponsored by the State Bar of Texas, Dallas – 6/12/15
  • Woodland Owners' Workshop sponsored by the Texas Forestry Association and Texas A&M Forest Services, Lufkin - 8/7/15
  • TSCPA Advanced Estate Planning Conference, San Antonio – 8/28/15
  • TSCPA 2015 Business Valuation, Forensic and Litigation Conference, Houston – 10/23/15
  • The 62nd Annual Texas CPA Tax Institute sponsored by the TSCPA CPE Foundation, Inc., San Antonio – 11/19/15

2014 Speaking Engagements

  • Dallas CPA Society Member Appreciation CPE Series, Dallas – 2/11/14
  • State Bar of Texas Section of Taxation Leadership Academy, San Antonio – 3/21/14
  • First Bank & Trust East Texas Seminar, Lufkin – 4/25/14
  • Texas Bank & Trust Seminar, Tyler – 5/6/14
  • Texas Bank & Trust Seminar, Longview – 5/15/14
  • Corpus Christi Estate Planning Annual Seminar, Corpus Christi – 5/19/14
  • West River Estate & Financial Council, Rapid City, South Dakota – 6/12/14
  • Woodland Owners' Workshop sponsored by the Texas Forestry Association and Texas A&M Forest Services, Diboll – 8/14/14
  • Panhandle Chapter/TSCPA 2014 Tax Institute, Amarillo – 8/27/14
  • TSCPA Advanced Estate Planning Conference, San Antonio – 8/29/14
  • 16th Annual Meadows Collier Taxation Conference, Dallas – 10/28/14
  • TSCPA CPE Expo, Houston – 12/5/14
  • TSCPA CPE Expo, San Antonio – 12/9/14
  • TSCPA CPE Expo, Arlington – 12/12/14

2013 Speaking Engagements

  • Southeast Texas Chapter/TSCPA, Beaumont – 1/22/13
  • Texas Bank and Trust Seminar, Tyler – 5/1/13
  • Twenty-Second Annual Institute on Estate Planning sponsored by the Amarillo Area Estate Planning Council, Amarillo – 5/8/13
  • Texas Bank and Trust Seminar, Longview – 5/16/13
  • TSCPA 2013 Advanced Estate Planning Conference, San Antonio – 8/23/13
  • 15th Annual Meadows Collier Taxation Conference, Dallas – 10/29/13
  • TSCPA Tax Institute, San Antonio – 11/21/13
  • TSCPA Tax Institute, Dallas – 11/22/13
  • Louisiana Society of CPAs Tax Conference, Shreveport – 12/11/13
  • Louisiana Society of CPAs Tax Conference, New Orleans – 12/12/13

2012 Speaking Engagements

  • Joint Meeting of the South Plains Trust and Estate Council and the West Texas Women CPAs, Lubbock – 1/19/12
  • Texas Bank and Trust Seminar, Tyler – 5/2/12
  • Amarillo Estate Planning Council, Amarillo – 5/3/12
  • Midland Odessa Business & Estate Council, Midland – 5/8/12
  • ALI-ABA, Dallas – 5/22/12
  • State Bar of Texas Annual Meeting - Section of Taxation, Houston – 6/15/12
  • National Association of Certified Valuators and Analysts Conference, Dallas – 6/21/12
  • Fort Worth Chapter/TSCPA Tax Institute, Fort Worth – 8/9/12
  • TSCPA Advanced Estate Planning Conference, San Antonio – 8/24/12
  • Texas Bankers Association Estate Administration Seminar, San Antonio – 9/28/12
  • 14th Annual Meadows Collier Taxation Conference, Dallas – 10/30/12
  • TSCPA Tax Institute, San Antonio – 11/13/12
  • TSCPA Tax Institute, Dallas – 11/14/12
  • TSCPA CPE Expo, Arlington – 12/6/12
  • Texas Bankers Association Estate Administration Webinar– 12/12/12
  • Louisiana Society of CPAs Tax Conference, New Orleans, LA – 12/13 - 12/14/12

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
William R. Cousins III
William R. Cousins III
Of Counsel
  • phone (214) 744-3700
  • toll-free (800) 451-0093
  • fax (214) 747-3732
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© Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P.901 Main Street, Suite 3700, Dallas Texas 75202phone (214) 744-3700 | toll-free (800) 451-0093 | fax (214) 747-3732Hosted on the FirmWise Platform