MARTIN TATE - Key Persons
Ms. Stephens graduated first in her class at the University of Mississippi School of Law in 2017. There, she served as an Executive Articles Editor for Volume 86 of the Mississippi Law Journal and as a research assistant to Associate Dean Ben Cooper. She was the recipient of the Outstanding Student Award for the highest grade in Evidence, Property, Civil Procedure I and II, Corporations, Legal Profession, Constitutional Law, and Criminal Law.
Job Titles:
- Shareholder
- Shareholder With
Andrew Gardella is a Shareholder with Martin Tate and bases his practice out of Nashville, TN. Mr. Gardella has broad experience representing individuals, small businesses, and Fortune 500 companies in state and federal courts, arbitration proceedings, and on appeals before the United States Court of Appeals for the Sixth Circuit and the Tennessee Court of Appeals. He focuses his practice on business and commercial disputes and general civil litigation.
Mr. Gardella represents clients in a variety of industries on matters involving contract disputes, non-competition and non-solicitation agreements, business torts, partnership and shareholder disputes, insurance coverage, and construction litigation. He also has extensive experience representing fiduciaries and beneficiaries in trust and estate litigation on matters involving breach of trust, breach of fiduciary duty, and undue influence. In addition, he represents brand name retailers and restaurants in the retail and hospitality industry regarding premises liability claims, and he represents commercial transportation carriers defending against claims of personal injury and property damage. Mr. Gardella also serves as outside general counsel to companies in the Nashville area, leveraging his commercial litigation background to draft and negotiate contracts, prepare internal governance documents, develop litigation risk abatement strategies, and provide general legal guidance on business matters.
Mr. Gardella attended Vanderbilt University and received a B.A., magna cum laude, in Political Science with a minor in Sociology. While attending Vanderbilt, he was a walk-on linebacker for the Commodores, earning playing time on special teams during his senior year. He was named to the Dean's List and Academic All-South Eastern Conference Team. He was also elected into a number of academic honor societies including Mortar Board, Omicron Delta Kapp, and Pi Sigma Alpha. As a Senior, Mr. Gardella was named the Vanderbilt University Male Scholar Athlete of the Year.
Mr. Gardella earned his law degree, magna cum laude, from the University of Memphis School of Law, graduating top five in his class. During law school, he served as an Associate Editor on the Law Review and had two of his works selected for publication. He also was a finalist in the first-year moot court competition. Mr. Gardella was awarded the C. Cleveland Drennon, Jr. Memorial Scholarship, the Law Alumni Scholarship, and the Robert and Elaine Hoffman Memorial Scholarship. He also received the CALI Award for the highest grade in Civil Procedure I, Contracts I, Contracts II, Commercial Paper, ADR/Mediation, Law and Medicine, and Professional Responsibility.
Bryant Carlton joined Martin Tate in September 2022. He practices primarily in the firm's litigation section where he represents clients in various aspects of civil litigation, including commercial litigation, business torts, breach of contract claims, negligence and premises liability defense, and transportation liability. In addition, Bryant is involved in the firm's creditor's rights and bankruptcy practice, where he represents clients in commercial and residential evictions, consumer repossessions, and foreclosure proceedings.
Prior to joining the firm, he served as a judicial law clerk to United States District Judge Halil Suleyman Ozerden of the United States District Court for the Southern District of Mississippi and as a judicial intern for United States Bankruptcy Judge Katharine Malley Samson of the United States Bankruptcy Court for the Southern District of Mississippi.
Dillan McQueen assists clients with commercial real estate and financing transactions. His practice involves representing lenders and borrowers in financing construction projects, term loans and revolving credit facilities. Dillan also represents developers, investors and owners in the acquisition, financing, leasing and disposition of real property. His practice includes corporate transactions, such as mergers and acquisitions, corporate formation and general corporate law.
During law school, Dillan served as an extern for the United States District Court for the Western District of Tennessee, as an extern in the University of Memphis's Office of Legal Counsel and as a student attorney in the University of Memphis's Neighborhood Preservation Clinic.
Job Titles:
- Shareholder
- Director and Shareholder With
- Member of the Leo Bearman
Earl W. Houston, II is a Director and Shareholder with Martin Tate and specializes in defending transportation, retail, manufacturing, construction and insurance companies in lawsuits including, but not limited to, wrongful death, catastrophic injury, property damage, premises liability, products liability, professional negligence, employment law, and general business dispute matters. He has both trial and mediation experience and is licensed to practice before Federal and State Courts in Tennessee and Mississippi.
In 2009, Mr. Houston was appointed by Governor Phil Bredesen to serve on the Tennessee Board of Court Reporting which is prestigiously comprised of judges, attorneys and court reporters, and implements policies and procedures that protect the written record in legal proceedings. He was reappointed to the Board by Governor Bill Haslam.
In 2010 and 2017, Mr. Houston was selected to serve on the Merit Selection Panel for the Re-Appointment of United States Magistrate Judges for the Western District of Tennessee. He is a graduate of the Tennessee Bar Association's Leadership Law Program, was a recipient of the prestigious Sam Myar, Jr. Memorial Award for under age 40 accomplishments, and was named a Best in Bar finalist by The Memphis Business Journal.
Mr. Houston served as President of the Memphis/Mid-South Chapter of the Federal Bar Association in 2016. He currently serves on the board for the USLAW NETWORK, Inc. and the Presbyterian Day School, and is recognized by his peers as a Super Lawyers' Rising Star.
Mr. Houston is a member of the Leo Bearman, Jr. Inns of Court and served on the Local Rules Committee for the United States District Court for the Western District of Tennessee.
Mr. Houston joined Martin Tate in 2008. He is a graduate of the University of Mississippi, 2002, and Mississippi College School of Law, 2005. He is married to Iyona Hilliard Houston, a native of Memphis.
Emma Kent joined Martin Tate as an Associate in 2022. She was a Summer Associate with the firm in 2021. Emma also served as a judicial extern to the Honorable Bernice B. Donald at the U.S. Sixth Circuit Court of Appeals and worked as a student attorney in the University of Memphis's Medical Legal Partnership Clinic.
Emma graduated magna cum laude from the University of Memphis Cecil C. Humphreys School of Law in 2022. She served as Senior Notes Editor of Volume 52 of the University of Memphis Law Review and a research assistant to Associate Dean for Academic Affairs Jodi Wilson. Emma was the recipient of the Andrew McClurg Best Note Award, Runner-Up; Law Review Bluebooker of the Year Award; Dean's Award for Excellence, Best Memorandum; and CALI Award (highest grade) in Legal Methods I, Torts I, Civil Procedure II, Health Law, Family Law, Sales, Criminal Procedure, Remedies, and Information Privacy Law.
Prior to law school, Emma worked as a journalist at the Northeast Mississippi Daily Journal in Tupelo, Mississippi. Emma earned her Bachelor of Arts degree in English from Mississippi State University, where she also served as Editor-in-Chief of the university's student newspaper, The Reflector.
Harry J. Skefos, a native Memphian, currently concentrates his practice in the areas of Economic Development, Taxation, Business Transactions, and Trusts & Estates. In economic development, Mr. Skefos often represents clients before local Industrial Development Boards to obtain property tax abatements for new or expanding industry. During the past several years, under Mr. Skefos' leadership, Martin Tate has presented over one hundred sixty (160) PILOT Applications, obtaining millions of dollars of property tax savings for its clients and involving projects which have created over 26,000 new jobs and involved a total capital investment of approximately $3 billion. In connection with work on such projects, significant other tax savings and incentives from the State of Tennessee are often identified and obtained.
Mr. Skefos' business law practice has included alternative dispute resolution and the representation of creditors and debtors in Bankruptcy Court proceedings. His tax practice involves both federal and state tax issues, as well as representation of audited taxpayers before the Internal Revenue Service, the Tennessee Department of Revenue, the Shelby County Assessor of Property, and in the courts. A substantial amount of Mr. Skefos' time and effort is devoted to representing clients with respect to property tax matters. In this connection, Mr. Skefos often represents clients before the Local and the State Boards of Equalization with respect to property tax appeals for both real and tangible personal property. Mr. Skefos' Trusts & Estates practice involves the full range of services generally categorized as estate planning, estate and trust administration and conservatorship proceedings. In connection with his practice, Mr. Skefos frequently deals with questions of valuation, including the valuation of real property.
Mr. Skefos is admitted to practice in all Tennessee Courts, the U.S. District Court, Western District of Tennessee and the U.S. Tax Court, and has been appointed several times to serve as Guardian Ad Litem and/or a Special Master. Mr. Skefos is a member of the Memphis, Tennessee and American (member, taxation section) Bar Associations; and he has in the past provided his services on a pro bono basis to his church (the Annunciation Greek Orthodox Church), where he served several years as a member of the Board of Trustees and General Counsel; to the Memphis Regional Chamber of Commerce, where he has lectured on the subject of state and local taxation; and to the Mayor's Office of Economic and Resource Development, where he often was asked to advise companies considering locating in Memphis and Shelby County as regards issues of state and local taxation.
After graduating from Central High School (Memphis), Mr. Skefos received his B.S. Degree (Economics, with honors) from the University of Pennsylvania in 1973. He received his M.S. Degree (Accounting) from The Wharton School of Business in 1973 and his J.D. Degree from The National Law Center, George Washington University, in 1976. Mr. Skefos received his license to practice law from the Supreme Court of Tennessee on October 20, 1976. After graduating law school and prior to commencing his practice with the firm in November, 1979, Mr. Skefos served as Chairman and C.E.O. for the family business which his father had founded in 1955.
Mr. Skefos plays trombone in two local bands - the Swingtime Explosion Orchestra and the Bartlett Community Concert Band. He is married to Catherine Hetos Skefos. They have two grown children, both of whom are physicians. Mrs. Skefos also attended the University of Pennsylvania, and upon obtaining her undergraduate and graduate degrees there, was selected by Warren E. Burger, Chief Justice, to be the first Curator of the United States Supreme Court. Upon moving to Memphis with her husband, Mrs. Skefos obtained her J.D. Degree and established herself in the local trial courts as an able litigator. She, along with her husband, enjoys traveling, and the theater, whenever their schedules permit.
Job Titles:
- Director
- Member of the Tennessee Probate Study Committee
Jeff Thompson is a member of the firm who practices in the areas of estate planning, business succession planning, employee benefits and taxation.
For over 40 years, Jeff has provided owners of closely held businesses, families and individuals with estate, tax and business planning advice and counsel. Jeff works with clients to help them structure the ownership of their assets to provide financial stability for themselves and their families. He helps clients protect and enhance their wealth by utilizing sophisticated estate planning strategies and techniques designed to lessen the impact of estate taxes, income taxes and generation-skipping transfer taxes on themselves and their families. He also advises fiduciaries regarding various aspects of the administration of estates and trusts.
Jeff has extensive experience working with various forms of business ownership including S corporations, partnerships and limited liability companies. He also has advised clients for many years on a variety of retirement plans and other types of employee benefit plans.
Clients appreciate his understanding of the challenges faced by families in planning for the disposition of their estates and his counsel in recommending and implementing practical estate planning solutions.
Jeff is a member of the Tennessee Probate Study Committee which recommends and drafts proposed legislation in the areas of probate, estate administration and trust law. He is a member and past president of the Memphis Estate Planning Council, a fellow in the American College of Trust and Estate Counsel where he serves on the Employee Benefits Committee, and has been recognized in Best Lawyers in America for his work in Trusts and Estates and which named him Memphis' Lawyer of the Year in Trusts and Estates for 2015.
Jonathan A. Lindsey's practice focuses on Business/Tax, including PILOT tax incentives and property tax matters, and on general civil litigation, as well as commercial transactions. After graduating first in his class from the University of Memphis Cecil C. Humphreys School of Law, Jonathan joined Martin, Tate, Morrow & Marston, P.C. as an Associate in July 2012. Previously, he was a Summer Associate with the firm in 2011.
Job Titles:
- Chairman of the Executive Committee
- Shareholder
Lee L. Piovarcy, Chairman of the Executive Committee of Martin Tate, is a trial attorney specializing in complex cases involving Transportation, Products Liability, Professional Negligence, and Commercial Litigation. A graduate of the University of Notre Dame and Vanderbilt Law School, Lee acted as Outside Litigation General Counsel for MS Carriers, Inc., a publicly traded motor carrier with 5,000 power units until it merged with Swift Transportation in 2001. In such capacity, Lee tried to verdict numerous cases throughout the country, most notably in Tennessee, Arkansas, Mississippi, Texas, Louisiana, Alabama, Massachusetts, Connecticut and Illinois. He has been recognized by his peers as one of the Best Lawyers in Tennessee in commercial and transportation litigation.
Lee Wright joined Martin Tate as an Associate in 2022. Lee previously served as an extern at FedEx Logistics and Orion Federal Credit Union. He also worked as a student attorney in the University of Memphis's Elder Law Clinic.
Lee graduated cum laude from the University of Memphis Cecil C. Humphreys School of Law in 2022 with a specialization in Business Law. He served as the President of the Business & Tax Law Society and was the recipient of the US Customs House Scholarship and the CALI Award (highest grade) in Securities Regulations.
Prior to law school, Lee worked as a Financial and Research Analyst at CB Richard Ellis in Memphis, Tennessee. Lee earned his Bachelor of Science degree in Finance from Tulane University in 2015. In his free time, Lee enjoys photography, fly-fishing, playing with his dog and spending time with his family.
Mark Aquadro is a tax and business attorney experienced in state and local tax planning, economic development and tax appeals.
Mark has extensive experience representing companies locating or expanding business operations in Mississippi with negotiating tax and other incentives and assistance from state and local governmental agencies and authorities. He has represented companies establishing, relocating and expanding distribution centers and manufacturing facilities. Representative individual projects have involved capital investment in excess of $100,000,000. Mark also has extensive experience with Mississippi ad valorem tax incentives and planning. He is the Mississippi state chapter author for the American Bar Association publication, The Property Tax Deskbook.
Mr. Aquadro has represented a variety of clients in tax matters, controversies and appeals including a federally recognized Indian tribe. Appeals have involved various taxes from federal income tax and excise taxes, state income, franchise, sales and use taxes, and county and municipal ad valorem taxes.
Mark has also assisted clients with the formation of business entities including tax-exempt organizations and limited liability companies, and with general corporate governance. He is experienced with applications for tax-exempt Section 501(c)(3) status for non-profit organizations.
Before joining Martin Tate, Mark was a shareholder at a major Mississippi law firm, practicing as a tax and business attorney for eleven years in its Jackson and Olive Branch, Mississippi offices. Prior to attending law school, he practiced in the area of taxation for ten years as a Certified Public Accountant, including with a Big Eight public accounting firm and as a state and local tax manager of a Fortune 500 company.
Matthew Gabriel focuses his practice in the areas of commercial transactions and corporate law. His practice areas include commercial real estate, commercial lending, commercial leasing, mergers and acquisitions, corporate formation and general corporate law. He has a wide range of experience representing national and local REITs, developers, landlords, tenants, sellers and purchasers in engagements such as acquisition, disposition, leasing and operation of property. He also has extensive experience representing local, regional and national lenders in real estate and asset-based loan transactions. His clients range from publicly-traded companies, to small and medium-sized businesses, to entrepreneurs and individuals.
Mr. Webber has been a speaker/presenter at numerous seminars concerning bankruptcy and creditors' rights given by the Memphis Bar Association Bankruptcy Section. He has also been a joint presenter with his colleagues at the Barret School of Banking: one day course at Christian Brothers University on Creditors' Rights topic of "How Good Loans Go Bad." 2017-2020
Mr. Webber is a lifelong Memphian. He and his wife of 29 years have two sons and a daughter. As a family they SCUBA dive and enjoy all things outdoors.
Job Titles:
- Shareholder
- Member of Idlewild Presbyterian Church
Rebecca K. Hinds represents clients in matters spanning the spectrum of civil litigation, including in commercial litigation, business law, transportation liability defense, employment law, breach of contract, insurance litigation, products liability, construction disputes, and professional negligence. Ms. Hinds also advises businesses in a variety of employment-related matters and serves as outside general counsel for several local companies. A significant portion of her practice is devoted to representing healthcare providers - both practices and individuals - in contract negotiations and disputes.
Ms. Hinds is admitted to practice law before all state courts in Tennessee, before the United States District Courts for the Western and Middle Districts of Tennessee, and before the United States Court of Federal Claims.
Ms. Hinds earned her law degree with high honors from the University of Memphis - Cecil C. Humphreys School of Law, where she was a Herbert Herff Presidential Law Scholar, the Associate Chief Justice of the Moot Court Board, and a Senior Associate Member of the Mental Health Law & Policy Journal. She received the CALI Award for highest grade in Evidence, Administrative Law, Property II, Criminal Law, Civil Rights, Tennessee Civil Procedure, and Criminal Procedure.
Also while in law school, Ms. Hinds served as a judicial intern for U.S. Magistrate Judge Tu M. Pham of the United States District Court for the Western District of Tennessee and as a judicial extern for Administrative Judge Deana P. Windham of the Memphis District Office Hearings Unit of the U.S. Equal Employment Opportunity Commission.
Ms. Hinds is a member of Idlewild Presbyterian Church, where she helps to organize the church's biannual free legal clinic. She serves on the Board of Directors for Community Alliance for the Homeless and as a member of its Fundraising Committee.
Richard Carter practices primarily in complex litigation involving commercial construction, intellectual property (patents, copyrights and tradeworks), professional liability and serious personal injury and wrongful death. In his more than forty years of practice he has tried many complex jury trials to verdict in both state and federal courts. Because of his extensive trial experience, he has been certified by the National Board of Trial Advocacy in Civil Trial Law since 1999. In addition to his extensive trial experience, Richard has helped many doctors and other professionals with their contracts and actions to protect their licensure.
Richard holds an AV rating with Martindale Hubbell. He has been listed in Best Lawyers in America for many years and has been selected as one of the Best Lawyers in Tennessee in the areas of Intellectual Property and Litigation. Richard served on the Tennessee Bar Association's Committee to explore creation of uniform Local Rules for the three federal judicial districts of Tennessee. He was Chairman of the Civil Rules Section of the United States District Court for the Western District Local Rules Committee between 2009 and 2010 when the Local Rules for the Western District were rewritten. In 2012, the Federal Court appointed him Chairman of the newly formed Standing Local Rules Committee where he served as Chairman and Member until 2018. He also was a member of the Western District's Local Patent Rules Committee.
He has served as Treasurer of the Leo Bearman Sr. Inn of Court, a member of the Lawyer's Journal Club, a fellow in the Tennessee Bar Foundation and a fellow in the Litigation Counsel of America. Richard strongly values his faith and has served Independent Presbyterian Church as Clerk of the Session, Chairman of the Staff Case Committee, Chairman of its Diaconate and Chairman of the Plant and Operations Committee and as a long standing teacher of Senior Adults. He currently serves as a member of the Board of Directors of the IPC Foundation. He also has been Secretary, Vice President (2000-2009) and was President of the Law School Alumni Association in 2009-2010 when the new law school building was opened in downtown Memphis. He continues to serve as a member of the Law Alumni Association Presidents' Committee. He also served as Secretary and President of the West Point Society of the Mid-South.
He has lectured extensively on federal local rules, patent litigation and trial practice issues including: the America Invents Act; the update on SCOTUS patent cases; patent litigation; patentability under 35 U.S.C. ยง 101; accounting defense; uses of demonstrative evidence at trial; Racketeer Influenced Corrupt Organizations Act; expert witness examination; class action lawsuits; and wrongful death, to name a few.
Richard received his Bachelor of Science degree from the United States Military Academy in 1973 where he commanded one of the Academy's four Regiments. After earning his Airborne and Ranger tabs, Richard served in various positions as an Infantry Lieutenant and Captain in Europe before returning to attend law school under the Army Funded Legal Education Program. While at the Cecil C. Humphreys School of Law at the University of Memphis, Richard was Editor-In-Chief of the Law Review, a member of the Moot Court Board and recipient of the Sam A. Meyer Scholarship. Following graduation from law school, Richard served in the Army Judge Advocate General's Corps as a prosecutor, senior prosecutor, and senior defense counsel before leaving the service in 1984 to join Martin Tate. Richard has been Chairman of the Firm's Litigation Department for more than 25 years. For many years, he has been and remains a member of the Memphis, Tennessee, American and Federal Bar Associations.
Bob joined Martin, Tate, Morrow & Marston, P.C. in 1981 and became a member of the firm in 1987. He graduated magna cum laude from Memphis State University in 1977 with a degree in accounting and in 1981 received a J.D. degree from Vanderbilt University, where he was a member of the Order of the Coif.
Job Titles:
- Overview Professional Recognition Court Admissions
Job Titles:
- Shareholder
- Fellow of the American College of Trial Lawyers
Ms. Wellford is a Fellow of the American College of Trial Lawyers, a member of the Executive Committee of Martin Tate, and has served as President of the Memphis Bar Association; Federal Bar Association, Mid-South Chapter; and Leo Bearman, Jr. American Inn of Court. Ms. Wellford is listed in Best Lawyers in America for Commercial Litigation, Construction Law, Construction Litigation and Intellectual Property Litigation. She is also listed in Mid-South Super Lawyers for Business Litigation and is AV rated by Martindale Hubble.
Job Titles:
- Shareholder
- Member of the Tennessee
Price is a member of the Tennessee and Memphis Bar Associations and the Christian Legal Society. He has been regularly recognized in Best Lawyers in America and was recognized as a Lawyer of the Year in Tennessee for 2021. He has consistently received AV rating from Martindale-Hubbell Peer Review. He has been designated as an Accredited Estate Planner by the National Association of Estate Planners and Councils. He is a Fellow of the Memphis Bar Association Foundation. He often has spoken to community groups on various topics related to probate, wills, trusts and estates and has served as a substitute judge in the Shelby County Probate Court.
Currently, Price is a member (and past president) of the Estate Planning Council of Memphis and a Director of the Second Presbyterian Church of Memphis Foundation. He has served as: Director and Chairman of the Christian Psychological Center in Memphis; Trustee of New Hope Christian Academy, Memphis, Tennessee; Trustee of Hutchison School, Memphis, Tennessee; Trustee of Presbyterian Day School, Memphis, Tennessee. He was a founding Director of JIFF (Juvenile Intervention and Faith-based Follow-Up), Memphis, Tennessee. In addition, over the years, Price has served and chaired numerous committees at his church.
Price has been married to his wife Gray since 1983, and they have been blessed with 4 adult daughters, 4 sons-in-law and 10 grandchildren. Gray and Price are active members of their church where he serves as an Elder, and she is especially active in the Altar Guild.