Mr. Ely is Chair of the State and Local Tax Practice Group and a partner in the Birmingham office of Bradley Arant Boult Cummings LLP. The Practice Group represents taxpayers before various state and local government departments of revenue as well as the circuit and appellate courts of Alabama, Mississippi and Tennessee, and before the U.S. Supreme Court. Mr. Ely serves as Alabama Editor of State Tax Notes and a State Tax Editor of the Business Entities Journal. Mr. Ely is a Fellow of the American College of Tax Counsel, a member of the BNA Multistate Tax Advisory Board and the Advisory Board for New York University's Institute on State and Local Taxation, and has been listed in "Best Lawyers in America" and "Super Lawyers" for many years. He is also a member of the Alabama Law Institute and a trustee of this Institute. He received both his B.S. degree in Accounting and his law degree (with honors) from the University of Alabama and his LL.M. in Taxation from NYU School of Law.