Hershel J Howard II



James Howard represents domestic and international clients in sophisticated matters involving corporate tax law, finance, and securities, primarily in the energy and real estate sectors. He also counsels wealthy individuals in matters relating to estate planning, financial planning, trust administration and probate administration and advises business owners in a broad range of corporate law matters.

James has extensive experience assisting clients with the tax and corporate issues related to structuring and planning for international investments and financings, and counsels companies with global operations seeking efficient ways to repatriate profits generated overseas while navigating international tax laws. He has structured numerous partnerships and joint ventures, both in the United States and internationally.

James once served as outside general counsel for a global company advising on a wide range of issues, including numerous M&A transactions. He still works with many private equity-backed management teams, advising on tax and corporate matters. He has also represented real estate owners and developers in corporate and tax-related planning.

In the energy sector, James helps clients involved in the exploration and production, oilfield services and chemical sectors. He also advises tax-exempt entities, such as higher education institutions, charities and private clubs, in their operations.

Clients regard James as an experienced business advisor who knows U.S federal tax laws. They value that his practical tax advice, synthesizing the complicated principles of tax law in a manner that allows them to make informed decisions.

Representative Matters

  • Represented Maryland processing/dispensary, license-holder in a 51/49 JV transaction with Green Thumb Industries (GTI), including rights to participate in GTI's RTO
  • Represented Virginia license holder in JV with Jushi including funding for the facility build-out in Virginia
  • Represented Nevada license holder acquired by RMR Science Technologies Inc.


  • Co-presenter, "CARES Act Solution: Critical Opportunities for Businesses in the Downtown," ALI CLE (May 21, 2020)
  • Moderator, "Inbound/Outbound: New Rules, Developments and Planning," 35th Annual Texas Federal Tax Institute (June 12, 2019)
  • Moderator, "Global Transfer Pricing in the Era of BEPS," 35th Annual Texas Federal Tax Institute (June 12, 2019)

Professional Affiliations

  • Member, State Bar of Texas
  • Member, Taxation Section
  • Former Member, Council
  • Former Chair, Partnership & Real Estate Tax Committee
  • Former Member, Subcommittee on Corporate Tax Shelters
  • Member, Houston Bar Association
  • Director, Texas Institute for Federal Taxes
  • Member, Houston Tax Roundtable
  • Member, International Tax Forum of Houston

Community Involvement

  • Member, Oklahoma State University Foundation
  • Director, The Houston Club
    • Treasurer
  • Coach, Spring Branch Memorial Sports Association
    • Baseball
    • Basketball
    • Softball
  • Coach, Southwest Football League
  • Coach, Houston Heat Softball All-Stars

Honors & Awards

  • Selected by peers for inclusion in The Best Lawyers in America© in the field of Tax Law (2012 - 2023)  


  • South Texas College of Law (J.D., 1994)
  • Oklahoma State University (B.A., 1991)


  • Texas (1995)
  • U.S. Tax Court (1995)
  • U.S. District Court for the Southern District of Texas (1995)


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