• Tax
  • Federal, State and International Tax
  • Trusts and Estates

Lawrence J. Pirtle has more than 40 years experience as a lawyer. He concentrates his practice in the areas of federal and state taxation; tax and estate planning; wills and trusts; probate, estate and trust administration; tax-exempt organizations; business entity formation; and property and family wealth management and transfers. His practice includes representing clients in tax controversies before the Internal Revenue Service and Texas tax authorities.

Mr. Pirtle represents and has represented many individual, business, and institutional clients in matters and transactions of varied scope, size, and complexity within his areas of practice. Mr. Pirtle’s representative matters on behalf of his clients cover a broad range, including:

• Wealth transfers, wills, trusts and associated planning.
• Planning, formation, operation and transfers of family business and property ventures, including corporations, partnerships (general and limited), limited liability companies and trusts.
• Representation of executors and trustees in connection with administration of estates and trusts and related matters.
• Representation of estate and trust beneficiaries.
• Federal and state taxation issues and related planning.
• Controverted tax matters before federal and state tax authorities.
• Property agreements, pre-and post-marital agreements, and related matters.
• Charitable planning, family foundations and representation of tax-exempt organizations.

• M.L.A., University of St. Thomas (1992)
• J.D., University of Houston Law Center, summa cum laude (1966)
• B.B.A., University of Houston, magna cum laude (1962)

Presentations

Mr. Pirtle has delivered papers and has been a speaker at numerous professional meetings and continuing education programs. He has also spoken before community groups.

• Speaker and Author, "Recent Developments, Legislative and Case Law Developments," University of Houston Law Foundation, Wills and Probate Institute, 2004. Delivered papers and addressed same topic 1993-2003.
• Speaker and Author, “Recent Developments in Estate and Gift Tax Law,” South Texas College of Law, Wills and Probate Institute, 2004.
• Speaker and Author, "Ethical Consideration in Business and Estate Planning," University of Houston Law Foundation, Business and Estate Planning Institute, 2001. Delivered papers and addressed same topic 1997-2000.
• Speaker and Author, "Case Law Update," South Texas College of Law, Wills & Probate Institute, 1996. Delivered paper and addressed same topic 1995.

Speeches

• Speaker, "Basics of Estate Planning," Houston East End Lions Club (2002).
• Speaker, "Recent Developments, Willis, Estate, Trusts," Houston Bar Association, Real Property, Probate & Trust Section (2001).
• Speaker, "Importance of Wills," Morning Star Baptist Church Men’s Club (2001).
• Speaker, "Recent Developments - Wills, Trusts and Federal Estate and Gift Taxes," Mainland Bar Association (1998).
• Speaker, "Legal Issues Facing Tax Exempt Organizations," Joint Presentation with Grant Thornton CPAs (1998).
• Speaker, "Philosophy of Drafting, Advanced Drafting: Estate Planning and Probate Course," State Bar of Texas (1997).
• Speaker, "Texas Probate and Trust Codes, Case Law, and Legislative Update," Advanced Estate Planning and Probate Law Seminar for Attorneys, Legal Assistants and Other Professionals (1997).
• Speaker, "Recent Case Law Developments," Probate, Trusts, and Estate Section of the Houston Bar Association (1997).
• Speaker, "Basic Legal Considerations in Will and Trust Planning in Texas," Residence Association Memorial City Terrace (1997).
• Speaker, "Basic Legal Considerations in Planning," Cox Enterprises Mid-Career Planning Seminar (1997).
• Speaker, "Basic Legal Considerations in the Estate Planning Area," U.S. Drug Enforcement Agency Retirement Seminar (1993).
• Speaker, "Ethics: Representation Issues, Representation Letters, etc.," State Bar of Texas Advanced Estate Planning & Probate Course (1992).
• Speaker, "Sources of and Responses to Fiduciary Liability," Houston Bar Association, Wills & Probate Institute (1992).
• Speaker, "Ethical Considerations in Estate Planning and Will Preparation," University of Houston Law Foundation, Willis and Probate Institute (1992).

Other Engagements

• Participant, Houston Bar Association Speakers’ Bureau

• Admitted to practice before:
  • U.S. District Court for the Southern District of Texas
  • U.S. Court of Appeals for the 5th Circuit
  • Texas Supreme Court
  • U.S. Tax Court
• Member, State Bar of Texas
• Member, American Bar Association
• Member, Houston Bar Association
  • Former Chairman, Continuing Legal Education Committee (1983-1984)
  • Participant, Legal Line
  • Participant, Speakers Bureau
• Fellow, American College of Trust and Estate Counsel
• Board Member, Houston Law Review
  • Former Chairman of the Board (1992-1995)
• Certified Public Accountant, Texas
• Member, Texas Society of Certified Public Accountants, Houston Chapter
• Master of the Bench and Past President, A.A. White American Inn of Court

• Recognized, The Best Lawyers in America (Steven Naifeh & Gregory White Smith eds., Woodward/White Inc.) (15+ years)
  • Trusts and Estates
• Recognized, Texas Super Lawyers, Law & Politics Media Inc. as published in Texas Monthly (each year since its first publication in 2003)
  • Estate Planning & Probate
• Recognized, Houston’s Top Lawyers, H Texas Magazine (2005)
• Recognized, Houston’s Best Lawyers, Inside Houston Magazine
• Recognized, AV^® Preeminent^™ 5.0 out of 5 Peer Review Rated, Martindale-Hubbell^® PEER REVIEW RATINGS^™

• Board Member and Former President, University of Houston Law Foundation
• Board Member and Past Chairman of the Board, Houston Law Review
• Member, St. Vincent de Paul Catholic Church
• Former Member and Vice-Chair, Texas Board of Legal Specialization (1995-2002)
• Former Board Member, University of Houston Law Alumni Association (1982-1990)
  • Former Chairman of the Board (1988-1989)
• Former Board Member, Local Non-Profit Entities
• Former Coach, Youth Softball, Soccer and Basketball