Sidney T. Philips


Sid’s practice focuses on individual and business tax planning issues, particularly for closely held business owners. He counsels clients in the areas of wills and trusts, estate and gift taxation, business succession planning, probate administration, as well as formation and taxation of corporations, partnerships and limited liability companies, and purchases and sales of businesses.


  • University of Florida (LL.M. Taxation, 1987)
  • Cumberland School of Law, Samford University (J.D., 1986)
  • University of Alabama (B.S., 1983), School of Accountancy

Admitted to Practice:

  • Alabama


  • Alabama Bar Association
  • Birmingham Bar Association
  • American Bar Association
  • Birmingham Estate Planning Council
  • Birmingham Tax Forum


  • “Distributions and Settlements (Partial and Final)”
  • “Section 721 Investment Partnerships”
  • “Estate Planning and the Tax Relief Act of 1997”
  • “Planning For Estate Tax Repeal”
  • “Planning For Incapacity”
  • “Tips for IRA Owners Approaching 70 1/2”
  • “Required Minimum Distribution Rules For IRAs”
  • “S Corporations – Passive Investment Income”


  • The Best Lawyers in America┬ęCorporate Law and Tax Law (Copyright by Woodward/White, Inc., of Aiken, SC)
  • Martindale-Hubbell; A.V. Rating

Legal Assistant:
Emily Ernst
(205) 986-5041


Practice Areas
  • General Corporate Law
  • Corporate Tax
  • Pension and Profit Sharing
  • Estate Planning
  • Estate and Gift Taxation
  • Probate Law