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Gilbert F. Dukes, III



Admitted to bar

  • Alabama, 1988


  • New York University, LL.M. in Taxation, 1989

  • University of Alabama School of Law, J.D., 1988

  • Washington & Lee University, B.S., Accounting and Business Administration, 1985



        A native of Mobile, Gil graduated from UMS-Wright Preparatory School in 1981. In 1985 Gil received his Bachelor of Science degree (accounting and business administration) from Washington & Lee University. In 1988 Gil received his Juris Doctor degree from the University of Alabama School of Law. In 1989 Gil received his Master of Laws degree (in Taxation) from New York University.


        While attending The University of Alabama School of Law, Gil received the West Publishing Company Award for attaining the highest overall scholastic average in his section, the American Jurisprudence Award for scholastic achievement in the study of Civil Procedure, the Justice Hugo L. Black Scholar Award for overall scholastic achievement, the Corporate Tax Reorganizations Award for achievement in the study of tax-free corporate reorganizations, and the Distinguished Scholar in Natural Resources Law Award for achievement in the study of oil and gas law. Gil was a member of the Bench and Bar Academic Honor Society as well as the Phi Kappa Phi Academic Honor Society, and in 1988 he became a member of the Alabama Chapter of The Order of the Coif, an organization which recognizes highest attainments in the study of law. Gil received a Gerald L. Wallace academic scholarship upon his enrollment in the graduate tax program at New York University, and served as a Graduate Editor of Tax Law Review.

        Gil has an AV Preeminent Rating by Martindale-Hubbell, which is the highest possible rating in both legal ability and ethical standards as reflected by the confidential opinions of members of the Alabama Bar and Judiciary. Gil has been recognized in "The Best Lawyers in America" publication for high caliber work in the practice areas of Tax Law and Trusts and Estates, and was also recognized by Best Lawyers as a 2021 "Lawyer of the Year".

        Gil is a Fellow of the American College of Trust and Estate Counsel (“ACTEC”).  Gil is a member of the Mobile Estate Planning Council, the Mobile County Bar Association, and the Alabama Bar Association.  Gil frequently speaks on estate and gift tax planning, tax deferred exchanges and other legal areas.  Gil serves as President of Alabama 1031 Property Exchange, Inc., a company which assists taxpayers conducting tax-deferred exchanges of investment property, and has written articles regarding tax and real estate issues which have been published in The Alabama Lawyer as well as national publications such as Taxes, The Journal of Taxation, BNA Tax Management Weekly Report, BNA Tax Management Financial Planning Journal and BNA IRS Practice and Policy Bulletin.

        Gil is past Chairman of the Tax Section of the Alabama Bar Association, and served as special liaison for the Alabama Bar Association on the IRS/Practitioners’ Council. Gil formerly served as an adjunct lecturer at Spring Hill College in Mobile, and formerly served on the faculty of the Southern Trust School. Gil formerly served as Chairman of the Trustees of Dauphin Way United Methodist Church in Mobile, as an adjunct lecturer at Spring Hill College in Mobile, on the faculty of the Southern Trust School, on the Advisory Board of Directors of SouthTrust Bank in Mobile, the Board of Trustees of UMS-Wright Preparatory School, the Board of Trustees of The American Institute on Federal Taxation, the Board of Directors of The Federal Tax Clinic, the Board of Directors of Mercy Medical Foundation, the Board of Directors of Goodwill Easter Seals, the Advisory Council of the University of South Alabama Mitchell College of Business, and the Board of Directors of Springhill Presbyterian Church Weekday School.

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