M. Courtney Williams
150 South Perry Street (36104)
Post Office Box 2069 (36102)
LL.M., Taxation, New York University, 1999
J.D., summa cum laude, The University of Alabama School of Law, 1997
B.S., cum laude, Auburn University, 1994
Law Clerk to the Honorable Alex T. Howard, United States District Court for the Southern District of Alabama
Honors and Awards
Dean M. Leigh Harrison Award
Order of the Coif
Hugo L. Black Scholar
Bench and Bar Honor Society
The Best Lawyers in America - Tax Litigation & Controversy; Tax Law
Best Lawyers - Montgomery Tax Litigation & Controversy Lawyer of the Year, 2012
Best Lawyers - Montgomery Tax Litigation & Controversy Lawyer of the Year, 2016
Best Lawyers - Montgomery Tax Lawyer of the Year, 2017
Courtney’s law practice involves advising companies on all aspects of their business, including employee benefits, mergers and acquisitions, securities, and federal, state, and local tax matters.
In connection with his employee benefits practice, he regularly represents clients in connection with the formation, operation, and termination of employee benefit plans. In addition to the design and drafting of these plans, Courtney handles compliance matters involving the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation.
Courtney’s federal, state, and local tax practice includes representing clients with respect to federal, state, and local tax disputes. Courtney also advises clients with respect to planning, formation, operation, and termination of companies, including mergers and acquisitions and securities issues. Courtney has experience in drafting purchase agreements, private placement memorandums, limited liability company operating agreements, and corporate buy-sell agreements. He has utilized these and other agreements to accomplish his clients’ business objectives while minimizing the tax consequences.
In addition to representing business clients with respect to state and local tax matters, Courtney has represented the Alabama Legislature in connection with certain Alabama tax legislation. As such, he advised the Legislature and participated in the drafting and amending of legislation.
Courtney is a native of Lanett, Alabama.
Publications and Lectures
Alabama's Master Guide to State Taxation, Tax Analysts' State Tax OneDisc (2001)
Memberships, Affiliations, and Activities
Graduate Editor, Tax Law Review (New York University)
Senior Editor, Alabama Law Review
Alabama State Bar
Chairman, Alabama State Bar, Tax Section (2007-2008)
The Best Lawyers in America-Tax Law
Best Lawyers – Montgomery Lawyer of the Year – Litigation & Controversy – Tax, 2012
Board of Directors, Alabama Federal Tax Clinic, Inc.
Board of Trustees, Montgomery City-County Public Library
American Bar Association
Montgomery Estate Planning Council
Board of Directors, Dexter Avenue King Memorial Foundation, Inc. (2001- 2008)