Patrick L. O'Daniel

Partner
Norton Rose Fulbright US LLP

Austin
United States
T:+1 512 536 5264
Austin
United States
T:+1 512 536 5264
Patrick L. O'Daniel

Patrick L. O'Daniel

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Biography

Patrick O'Daniel has served for many years as a trusted business and tax advisor to clients efficiently solving their legal problems as part of their business team. A large portion of his practice is dedicated to the tax and public law aspects of municipal finance and structured and project finance.

He advises on a wide variety of international and domestic issues concerning the formation, operation, acquisition, merger, combination, liquidation and disposition of partnerships, limited liability companies and corporations, as well as various funding structures.

Patrick served as a clerk for US Supreme Court Justice Clarence Thomas and US Court of Appeals for the Fifth Circuit Judge Will Garwood.


Professional experience

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JD, with high honors, The University of Texas School of Law, 1992
BBA, with highest honors, The University of Texas, 1989

While in law school, Patrick was selected as Grand Chancellor based on the highest GPA at the University of Texas School of Law and was Articles Editor of the Texas Law Review. He was also honored as a member of the Order of the Coif.

Patrick is a certified public accountant and is licensed to practice law in Texas.

  • Texas State Bar
  • Counseling – Serves as a trusted advisor and outside general counsel for business and legal matters for a variety of service and manufacturing companies
  • Bond Financing – Works with tax-exempt and government entities as bond counsel on structured finance issuances
  • Partnerships and Pass–Throughs – Advises domestic and international partnerships, pass-throughs, limited liability companies and joint ventures about structuring their relationships, ongoing operations and exit strategies
  • Private Equity Transactions – Provides counsel on corporate and partnership tax matters to domestic and foreign funds and investors including structure advice and acquisition and divestment of portfolio companies
  • Exempt Organizations – Advises domestic and international charities, including private foundations and supporting organizations regarding operations such as formation, joint ventures and grant matters
  • Global Tax Planning and Restructuring – Strategizes on ways to maximize global tax efficiency for complex cross-border transactions
  • Art Law – Represents domestic and foreign clients (including foundations, museums, galleries and dealers) regarding the ownership, sale, or charitable disposition of works of art; offers substantial expertise in resolving looted art claims that arise from World War II
  • Pro bono – Patrick believes that it is important to give back to the community therefore he offers substantial regular and continuous pro bono legal services to a variety of not-for-profit and charitable organizations. These include a community theatre offering children's performing arts, educational programs and a charity promoting physical fitness sponsored by a state governor.
  • Acritas Star, Acritas, 2020 - 2021
  • The Best Lawyers in America, Best Lawyers, 2006 - 2021
  • The Best Lawyers in America, Tax Law, Best Lawyers, 2006 - 2025
  • Lawyer of the Year, Austin: Tax Law, Best Lawyers, 2012, 2016
  • Legal 500 USA, recommended lawyer, tax: domestic tax: central, The Legal 500, 2013 - 2014
  • Lawyer of the Year: Central and West Texas tax law, Thomson Reuters, 2004, 2012
  • Chambers USA, Texas: Tax, Chambers & Partners, 2011 - 2015
  • "More Honored in the Breach: A Historical Perspective of the Permeable IRS Prohibition on Campaigning by Churches," 42 B.C.L. Rev. 733, 2001
  • "Will the Real Justice Thomas Please Stand Up?," 5 Tex. Rev. L. & Pol. 495, 2001
  • National Association of Bond Lawyers (2003 - present)
  • Fellow, American College of Tax Counsel (2016 - present)
  • Fellow, American Bar Foundation (2017 - present)
  • Fellow, Texas Bar Foundation (2018 - present)
  • Adjunct Professor, The University of Texas School of Law (2000 - present)
  • Federal Judicial Evaluation Committee (FJEC) (2017 - present)
  • Texas Board of Criminal Justice - Member (2017 - 2020); Chairman (2020 - 2023)
  • Task Force on Infectious Disease Preparedness and Response - Member (2020 - 2023)
  • Windham School District Board of Trustees - Member (2017 - 2020); Chairman (2020 - 2023)
  • State Bar of Texas - Tax Section - Chair, Chair Elect, Secretary and Treasurer (2007 - 2011)
  • State Bar of Texas - Committee on Government Submissions - Tax Section - Chairman (2005 - 2007)
  • The Supreme Court of Texas Task Force to Expand Legal Services Delivery - Member (2009 - 2011)
  • Texas Law Review Association Board - Member (2024)