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Thomas R. Daniel

Direct:  808.524.0159
Fax:  808.533.2467 

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Practice Areas
- Corporate and Tax Planning and Organization

- Real Estate Taxation

- Commercial Real Estate

- Workouts, Restructuring and Deleveraging

Tom Daniel concentrates his law practice in federal and State tax planning, resolution of tax disputes, organization and structuring of business ventures, solving practical business legal problems, purchases and sales of businesses, structuring and acquiring real property interests, and structuring tax-advantaged means for acquiring, holding, operating and disposing of real estate and business investments. Mr. Daniel also provides estate and trust planning advice and services for his clients.

Mr. Daniel is recognized in Best Lawyers of America and Best Lawyers in Hawaii in five practice areas, and holds the highest rating for legal ability and ethical standards from Martindale-Hubbell.  Notable representations, transactions, and matters include:


  • Sale of Hawaii surf products business to a mainland distributor.

  • Hawaii trust in appeal of estate tax dispute to Ninth Circuit Court of Appeals.

  • Local real estate developer in planning and closing the sale of its Waikiki development.

  • Local and mainland taxpayers in structuring settlements of their litigation cases.

  • Local and international investors in structuring, acquiring, and qualifying their affordable housing development.

  • Sale of a 100-year old Hawaii business to a Fortune 250 company.

  • Long-time president of Hawaii automobile dealer and distributor in securing fair payment for his equity in the companies.

  • Foreign and local investors in organizing a venture to develop Hawaii property.

  • Founder and long-time owner of Honolulu building trade business in sale of business.

  • Key employee of local construction company in acquisition of the company.

  • Bond insurer in connection with the sale of a Hawaii health organization’s operations and the redemption of the organization’s State revenue bonds.

  • Hawaii supermarket chain in resolution of disputes with the Internal Revenue Service.

  • Asian and European investors acquiring U.S. property and businesses.

  • Hawaii-based restaurant companies in licensing their trademarks and trade secrets to/or in joint ventures with Japan, U.K., and Taiwan companies.

  • Timeshare and condominium owners and management companies in resolution of disputes with the Tax Department of the State of Hawaii and the Internal Revenue Service.

  • High technology companies in raising capital and organizing Hawaii companies to receive financing and operate their businesses.


"AV" Martindale-Hubbell Rating

Best Lawyers in America and Best Lawyers in Hawaii; Lawyer of the Year, 2019, Closely Held Companies and Family Business Law, Real Estate Law, Corporate Law, Tax Law, and Litigation and Controversy-Tax.


J.D., University of California, Hasting College of Law, 1984

B.A., Baylor University, 1974

Admissions & Courts
Hawaii (all State and federal courts)

California (all State and federal courts)

U.S. Court of Appeals, Ninth Circuit

Hawaii State Bar Association

California State Bar Association 
American Bar Association

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