Atty. Thomas R. "Tom" Daniel
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.
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About Thomas R. "Tom" Daniel at a glance
Thomas R. "Tom" Daniel is a family law, business, real estate, tax, and tax litigation attorney based in Honolulu, Hawaii, practicing at Lee & Martin LLLP. They have 42+ years of legal experience, licensed to practice since 1984. Admitted to practice in California (1984) and Hawaii (1985). Educated at University of California Hastings College of the Law (J.D., 1984). Recognitions include Best Lawyers in America — Closely Held Companies and Family Businesses Law (2026), Best Lawyers in America — Corporate Law (2026), and Best Lawyers in America — Litigation and Controversy - Tax (2026). Serands clients in Honolulu, HI and the surrounding metropolitan area.
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About
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.
Practice Areas Explained
Thomas R. "Tom" Daniel's Areas of Practice
Each practice area below reflects the types of cases Thomas R. "Tom" Daniel handles, with a brief overview of what that area of law covers.
Family law attorneys handle divorce, child custody, child support, adoption, prenups, and protective orders. Find verified family lawyers near you.
Thomas R. "Tom" Daniel is one of 187,066 family law attorneys indexed nationally. Browse family law attorneys in Hawaii →
Business attorneys advise founders and growing companies on entity formation, contracts, financing, M&A, and dispute resolution.
Thomas R. "Tom" Daniel is one of 501,317 business attorneys indexed nationally. Browse business attorneys in Hawaii →
Real estate attorneys handle home purchases, sales, commercial transactions, title disputes, and landlord-tenant matters.
Thomas R. "Tom" Daniel is one of 316,149 real estate attorneys indexed nationally. Browse real estate attorneys in Hawaii →
Tax attorneys handle IRS audits, tax debt, international tax, estate planning, and tax court litigation.
Thomas R. "Tom" Daniel is one of 85,302 tax attorneys indexed nationally. Browse tax attorneys in Hawaii →
Thomas R. "Tom" Daniel is one of 3,110 tax litigation attorneys indexed nationally. Browse tax litigation attorneys in Hawaii →
Jurisdictional Context
Why local counsel matters in Hawaii
Practicing law in Hawaii. Legal matters in Hawaii are governed by state-specific rules of civil and criminal procedure, statutes of limitations, and substantive law. Cases originating in Honolulu are typically filed in the local municipal court or the appropriate Hawaii state district court, depending on subject matter and amount in controversy. An attorney licensed in Hawaii brings working knowledge of local procedural deadlines, judicial practices in this andnue, and the substantive law that applies to cases brought here. Out-of-state attorneys generally cannot represent clients in Hawaii courts without local counsel or pro hac vice admission.
Looking for additional Hawaii attorneys? Browse all attorneys in Honolulu or all attorneys in Hawaii.
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