Education:

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

Bar Admissions:

Alabama, 1997

Judicial Clerkship

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 Litigation & Controversy 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)