Edgar C. Gentle, III Partner

Every case comes down to a handful of key issues.

Which means two things: You have to identify those issues, and you have to present them as clearly and compellingly as possible. In my experience, you can’t do either until you’ve done the work: Turning over every rock, exploring every possible counter-argument, testing and re-testing every assumption.

Give me the choice between a "smart" lawyer and a hardworking lawyer, I’ll take the hard worker every time. In my experience, the hard worker’s usually smarter anyway. Because the simple truth is, there aren’t any shortcuts to the simple truths that make or break a case.

- Edgar C. Gentle, III

Ed Gentle was born in Birmingham, Alabama, February 17, 1953. He graduated summa cum laude in 1975 from Auburn University—where he was a Danforth Scholar and earned a Bachelor of Science degree. In 1977, he received a Master of Science (summa cum laude) from the University of Miami as a Maytag Fellow—where he became familiar with the law of the sea and international resource planning issues involving competing nations.

He was a Rhodes Scholar (Auburn's second and Miami's first) at Oxford University—where he earned an B.A. degree with honors in Jurisprudence in 1979. He then attended the University of Alabama School Of Law as a Hugo Black Scholar. He earned his J.D. and was admitted to the Alabama State Bar in 1981.

Mr. Gentle has comprehensive experience in commercial litigation, taxation, telecommunications litigation and providing financial and business advice.

Mr. Gentle was Senior Staff Attorney with AT&T during its Divestiture—participating in the following activities: Planning the transactional and tax consequences of the tax-free spinoff of Regional Bell Operating Companies from AT&T; resource sharing and planning of the survivor entities; obtaining federal approval for the transaction; and obtaining state regulatory approval in Alabama, Mississippi, South Carolina and Tennessee.

One of his key duties as Senior Staff Attorney for AT&T was to sponsor and cross-examine cost accounting witnesses in AT&T rate cases.

Since December 2003, Mr. Gentle has been Claims Administrator for the $180 million Monsanto PCB Settlement in Oliver and Tolbert v. Monsanto.

Since 1992, Mr. Gentle has served as Escrow Agent for the Breast Implant MDL 926 Court—providing financial, business, accounting and tax support for all MDL 926 Qualified Settlement Funds.

Mr. Gentle has been General Alabama Counsel for several major Interexchange Carriers and Competing Local Exchange Carriers in Alabama—including MCI, ITC DeltaCom, US LEC and the Southeastern Competitive Carriers Association (a consortium of all competing carriers, including the foregoing and AT&T).

Mr. Gentle also has considerable experience in drafting legislation. In November 1999, he helped the Alabama State Senate successfully draft and pass the Alabama Business Privilege and Corporate Shares Tax Act of 1999—replacing the Franchise Tax that was declared unconstitutional by the Supreme Court of the United States, and thereby avoiding a potential $120 million revenue shortfall for the State of Alabama.

In 2000 and 2001, Mr. Gentle drafted (with partner Terry Turner) an entire, revised Constitution for the State of Alabama—which has the longest state constitution in the U.S. Among other things, the revised product provided for considerable financial and tax reform for the State.

In the Fall of 2001, Mr. Gentle served as Tax Counsel to the Governor of Alabama—and helped the Governor successfully implement business income tax reform, while generating $160 million in additional tax revenues.

Ed Gentle is a member of the Birmingham and American Bar Associations—as well as the Alabama State Bar.

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Practice Areas

  • Tax
  • Mass Tort
  • Class Action Settlement Administration
  • Commercial Litigation
  • Corporatations

Education

Bachelor of Science
Auburn University, 1975
Summa Cum Laude, Danforth Scholar

Master of Science
University of Miami, 1977
Summa Cum Laude, Maytag Fellow

Bachelor of Science in Jurisprudence
Oxford University, 1979
Rhodes Scholar, With Honors

Juris Doctorate
University of Alabama School Of Law, 1981
Hugo Black Scholar

Publications

Click here to view a list of Mr. Gentle's Publications.

Admissions

Alabama State Bar (1981)