David H. Humber

David's Profile

David is a shareholder and member of Maynard Cooper’s Corporate Securities & Tax practice, as well as a member of several related practice groups including the firm’s Tax, Economic Development & Incentives, Mergers & Acquisitions, and Charitable Foundations & Tax Exempt Organizations practice groups.

He applies broad experience in a variety of business operation aspects to represent companies of all sizes and industries, with a focus on choice of entity decisions, joint venture formations, business planning, mergers, acquisitions and general corporate governance. He also utilizes his specialized tax training to advise business clients in the areas of federal, state and local taxation, economic incentive procurement and nonprofit tax exemption.

David holds an LL.M. from New York University, and he earned his J.D., summa cum laude, from the University of Alabama School of Law. He holds a B.S., magna cum laude, from Birmingham-Southern College.

David's Experience

Economic Development

  • Assisted global technology company in procurement of state and local incentives for a first of its kind data center project in Alabama.
  • Magna/KAMTEK, Inc. – Assisted global automotive supplier in procurement of state and local incentives for a project with an estimated $535 million investment.
  • Rain Bird Corporatation – Assisted national leader in irrigation product manufacturing in procurement of state and local incentives in connection with multi-phase project in Steele, Alabama.

Tax Controversy

  • Amelia R. and Campbell B. Lanier, IV v. State of Alabama Department of Revenue (Alabama Tax Tribunal, Docket No. Inc. 17-268-LP, December 5, 2019) – Successfully appealed a final assessment of Alabama personal income tax arising from the denial of a bad debt deduction in connection with a nonbusiness loan transaction. The final assessment was voided in its entirety.
  • John A. & Ann A. Gasser v. State of Alabama Department of Revenue (Alabama Department of Revenue Administrative Law Division, Docket No. Inc. 11-489, October 15, 2012) – Successfully appealed a final assessment of Alabama personal income tax arising from the receipt of settlement proceeds by non-resident shareholders of an Alabama-headquartered corporation who had sued the corporation and certain insiders for fraud. The final assessment was voided in its entirety.

David's Awards

  • The Best Lawyers in America© for Tax Law (2020)

David's Affiliations and Civic Involvement

  • Federal Tax Clinic, Board Member
  • Alabama State Bar Association, Tax Section
  • Birmingham Tax Forum
  • Birmingham Bar Association

David's Speaking Engagements

Setting Up and Counseling Nonprofits
June 7, 2019
Presenter at the Birmingham Bar Association

Helping Your Clients Select the Best Entity Option
October 12, 2017
Presenter at National Business Institute Seminar

Hot Legal Topics in Alabama Economic Development
July 25, 2017
Co-presenter at Economic Development Association of Alabama Summer Conference 2017

Young Professionals Summit: Navigating the Legal Hurdles in Winning & Closing Projects
January 31, 2017
Co-presenter at Economic Development Association of Alabama Winter Conference 2017

2015 Alabama Tax Legislative Update
October 30, 2015
Co-Presenter at CLE Alabama’s 2015 Business Law Seminar

Understanding the Alabama Limited Liability Company Law of 2014
Summer 2015
Co-presenter at Accounting Firm Lunch and Learn Series

How State and Local Governments Use Tax and Other Incentives to Attract Businesses
May 18, 2013
Co-presenter at American Bar Association Young Lawyers Division Spring Conference 2013

Legal Aspects of Nonprofit Fundraising
March 10, 2011
Co-presenter at The Alabama Association of Nonprofits’ 2011 Nonprofit Summit

T 205.254.1112
F 205.254.1999
Sonya Goode
State Bar:Alabama

New York University School of Law (2009, LL.M.)

University of Alabama School of Law (2008, J.D., summa cum laude; Alabama Law Review, Electronic Works Editor; Order of the Coif; Hugo Black Scholar; Recipient of Dean M. Leigh Harrison Award; Bench & Bar Legal Honor Society)

Birmingham-Southern College (2005, B.S., magna cum laude)

May 5, 2020
Some Expenses May No Longer Be Deductible In Connection With PPP Loans
On April 30, the Internal Revenue Service (“IRS”) released Notice 2020-32 clarifying the IRS’s position with respect to the deductibility of certain expenses paid using loan proceeds received under the CARES Act’s Paycheck Protection Program...
April 7, 2020
COVID-19 Update: Recent Changes Impacting State and Federal Unemployment Benefits
In an effort to help support businesses, their owners and their employees, Congress has passed sweeping legislation over the last few weeks. While much of the focus of the legislation has been on job retention, Congress is well aware of the economic...
August 15, 2019
130 Maynard Cooper & Gale Attorneys Listed in The Best Lawyers in America© 2020
Maynard Cooper & Gale is pleased to announce that 130 of the Firm’s attorneys have been recognized as leaders in their practice areas in the 2020 edition of The Best Lawyers in America©, a peer-review guide highlighting att...
May 21, 2019
Randall Minor Participates In BBJ’s Opportunity Zones Table Of Experts
Randall Minor, a shareholder in the Firm’s Real Estate and Economic Development practice groups, represented Maynard Cooper...
November 7, 2018
Real Estate Projects Big Winner In First Round Of Opportunity Zone Guidance; A Few Questions Remain
On October 19, 2018, the IRS and the U.S. Treasury released the first of the expected series of clarifying guidance (in the form of ...
January 8, 2018
July 26, 2017
David Humber serves as co-presenter at the Economic Development Association of Alabama Summer Conference 2017- "Hot Legal Topics in Alabama Economic Development"