Reece B. Morrel Jr

Reece B. Morrel Jr

Tax Smart. Business Savvy. Trust Worthy.
  • Tax Law, Estate Planning, Elder Law...
  • OK-Eastern District, OK-Northern District, OK-Western District, Oklahoma
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Growing up around my father's law office, he never told me that I had to be a lawyer. Instead, he introduced me to a potpourri of bank presidents, big business executives, bookies, brain surgeons, car dealers, chiropractors, circus owners, doctors, dentists, farmers, Harlem Globetrotters, horse breeders, house wives, judges, machine shop owners, ministers, movie producers, oil and gas executives, orthodontists, petroleum engineers, plumbers, ranchers, restaurant owners, rocket scientists, salesmen, small business owners, video game developers, welders, winemakers, and zookeepers - just to name a few. But I soon understood the most important thing of all - they were people that just needed help.

For me, I realized that I enjoyed the variety of the challenges - "eating at the buffet" - since no two days were ever the same. And since I was really good at math and enjoyed puzzles, I decided to prepare myself for a such a career. I decided to become a lawyer.

After graduating from law school in 1991, I joined my father's firm. I did take a brief sabbatical in 1992-1993 to work for the Office of the Governor for the State of Oklahoma. While serving as the Director of Planning & Management Analysis, I designed the very first PC network implemented in the Governor's office. Our efforts also include the installation of Lotus Notes which was featured in a USA Today article in 1993.

As my father neared retirement, I decided to take my own advice and use a limited liability company. So, I started my own law firm and founded Morrel Law PLLC in August 2016.

So, how can I help you and your family today?

P.S. I love my job

Practice Areas
  • Tax Law
  • Estate Planning
  • Elder Law
  • Business Law
  • Probate
  • Credit Cards Accepted
    Visa, MasterCard, Discover, and PayPal
Jurisdictions Admitted to Practice
OK-Eastern District
OK-Northern District
OK-Western District
10th Circuit
Federal Circuit
Tax Court
  • English: Spoken, Written
Professional Experience
Lawyer / CPA
Morrel Law PLLC
- Current
Advise and counsel individual and business clients with a focus in the areas of taxation, business law, estate planning, elder law and wealth management.
Morrel & Morrel PC
Advise and counsel individual and business clients with a focus in the areas of taxation, business law, estate planning, elder law and wealth management.
Adjunct Professor
Tulsa Community College
Taught "Introduction to Computer" and "Introduction to Management" classes
Director of Planning and Management Analysis
Office of the Governor, State of Oklahoma
Designed and implemented the first PC network for the Office of the Governor. Installed Lotus Notes software. Implementation was featured in USA Today.
Financial Analyst
Implemented transportation improvements. Prepared financial analysis of 320+ company stores for Senior Management. Assist Internal Audit Department.
Management Consultant
Arthur Young & Company
Conducted computer training for Walmart Stores Inc. (Bentonville AR), Phillips Petroleum Company (Bartlesville OK) and IBM Product Centers (Dallas TX, Memphis TN and Nashville TN). Investigate transportation system for chain of retail stores (OTASCO, Inc.)
University of Tulsa College of Law
J.D. (1991)
Honors: American Jurisprudence Award for Contracts I (Fall 1988) and Agency & Partnership (Fall 1989)
University of Tulsa
MBA (1987)
Activities: Graduate Assistant (Department of Quantitative Methods and Statistics)
Oklahoma State University - Stillwater
B.S. (1983) | Accounting (Major) and Finance (Minor)
Honors: Member of Phi Alpha Delta and Beta Alpha Psi.
Jenks High School
Diploma (1980)
Honors: Top 10% of class. 1st Place Oklahoma & National DECA Conference (Petroleum Marketing. Master Employee Series.)
Activities: Student Council Treasurer. Founding member of Speech & Debate team.
Silver Pen Award
Oklahoma Society of CPA's
CPA Focus Magazine for the Article "You Win Some, You Lose Some"
American Jurisprudence Award - Agency & Partnership
University of Tulsa College of Law
American Jurisprudence Award - Contracts 1
Unversity of Tulsa College of Law
Professional Associations
Choctaw Nation Bar Association
- Current
Osage Nation Bar Association
- Current
Cherokee Nation Bar Association
- Current
Chickasaw Nation Bar Association
- Current
Seminole Nation Bar Association
- Current
Muscogee (Creek) Nation Bar Association
- Current
National Academy of Elder Law Attorneys
- Current
Elder Counsel
- Current
Oklahoma Bar Association # 14784
- Current
Oklahoma State Board of Public Accountancy # 10017
- Current
Oklahoma Society of Certified Public Accountants # 7973
- Current
American Institute of Certified Public Accountants
- Current
Articles & Publications
Geronimo and Gambling Taxes: The Story Behind a Legendary Warrior Can Prepare You For Tax Time (Strictly Slots Magazine)
Strictly Slots Magazine
Taxation of Recreational Gamblers: An Overview of How to Report Wagering Gains and Losses
EA Journal
You Win Some, You Lose Some: Know How to Correctly Report the Wagering Gains and Losses of Recreational Gamblers
CPA Focus Magazine
Taxation of the Gambler
@Law Magazine
Taxation of the Recreational Gambler
Tulsa Lawyer Magazine
Lady Luck Gambling Diary: Slot Machine Edition (out-of-print)
Lady Luck Publications LLC
The IRS’s Knockout Punch: The 100 Percent Penalty for Failure to Collect or Pay Over Tax
Oklahoma Bar Association Journal
Routing Special-Education School Buses
Interfaces Magazine
Speaking Engagements
Amazing Grace and Taxes: The Unmerited Favor of Uncle Sam, Fall Continuing Education Series, Tulsa OK
Tulsa Chapter of the Oklahoma Society of CPAs
Amazing Grace and Taxes: The Unmerited Favor of Uncle Sam, Summer Conference, Tulsa OK
Campus Ministry United
Amazing Grace and Taxes: The Unmerited Favor of Uncle Sam, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Gambling Tax Update, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Identity Fraud Update, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Ethics Case Study: Change in Marital Status of Clients, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Management of Digital Assets, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Identity Fraud, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Ethics: What is Your Duty?, Fall Continuing Education Series, Tulsa OK
Tulsa Chapter of the Oklahoma Society of CPAs
Ethics: What is Your Duty?, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Taxation of the Gambler, Lacerte Users Group, Stillwater OK
Oklahoma Society of Accountants
Taxation of the Gambler, Annual Meeting, Enid OK
Oklahoma Society of Accountants
Deal With It! The Gambler, Winter Continuing Education, Tulsa OK
Tulsa County Bar Association
Basic Estate Planning, Annual Meeting, Enid OK
Oklahoma Society of Accountants
QuickBooks Certified ProAdvisor (Desktop and Online)
Intuit, Inc.
Legal Answers
20 Questions Answered

Q. Can a child I've disowned still somehow get my assets if I don't write my will in the correct way?
A: It depends on how you have "disowned" them. If you do not have any estate planning documents such as a will or trust, then a Probate Court will follow the Oklahoma statutes as to how you property is distributed to your heirs - which can include your children. YOU are able to override these "default" settings with properly prepared estate planning documents (will, trust, etc.). In order to specifically address your questions and concerns, you should contact a lawyer for more information.
Q. Can people of any income level qualify for Medicare?
A: Typically, income is not considered in determining eligibility. The usual age of eligibility is 65 years old. However, Medicare is available to those that have been eligible for Social Security disability benefits for at least 24 months or who have end-stage renal disease. Hope this helps!
Q. How do I cash a check that is in my deceased mother's name
A: Without knowing more facts, it is hard to say. The amount? Who from? Date of check? Will you be filing a probate? Does she have a joint bank account? Who are the heirs? etc. You should contact a lawyer.
Q. Biobiologicaa father dies and has no surviving spouse has a deceased son with living children, an adopted daughter and
A: Typically, the Probate Court will go to great length to see that the Decedant's wishes as expressed in his or her Last Will and Testament are honored - unless, someone can prove up some type of undue influence. Undue influence doesn't seem to be the issue here. Thus, things look pretty good for anyone specifically named in the Will. Because of my impression from your narrative of all the moving parts, it sounds like some stuff may need to be undone, or redone properly - you should seriously consider contacting a lawyer.
Q. What are the pros and cons of my parents adding me to their deed?
A: You may want to consider a Transfer on Death Deed. On the death of your parents, you will receive a "step-up" in basis to the "fair market value" as of their date of death. This stepped-up amount will then be used in the calculation for capital gains. One of the problems in selling a $70,000 house for $35,000 is that it is for less than fair market value. This could cause problems if they try to qualify for Medicaid within the next 5 years. I would recommend that you contact a lawyer to help you further.
Q. Can someone with a criminal record be a trustee?
A: Technically? Yes. As an example, suppose a person (aka the Grantor), creates a revocable living trust appointing themselves as the Trustee. If the person who is both the Grantor and Trustee has a criminal record, then the answer is "Yes." More facts would be helpful. If you are trying to disqualify someone, I suspect that the beneficiaries would want to look at the nature of the crimes. For example, is the criminal record from a felony conviction of embezzling funds within the past year? If yes, then the beneficiaries should be concerned. Or, is the criminal record from a misdemeanor for joy-riding 40 years ago? Probably not a big deal.
Q. When an estate is going through probate can it be occupied?
A: First of all, in a Probate case an "ESTATE" refers to all the property (i.e. real or personal, tangible or intangible) that the person owned at the time of their death. So, if I may rephrase your question, I think you are asking if a house owned by an estate can be occupied during the Probate proceedings. Generally, the Personal Representative, in his or her discretion, may allow a house to be occupied during the Probate proceedings.
Q. Does having an IRA impact Medicaid eligibility?
A: This one can get complicated very quickly. For example, is the IRA in payout status? If so, the answer is yes. Is the person married? If yes, part of the IRA may be allocated to the spouse. Also, what is the total value of the IRA account? The thing to remember, is that Medicaid can look at income AND resources. So you may find yourself in a situation where you qualify under one test, but fail the other. You should really contact a Medicaid Planner or Elder Law attorney for more information.
Q. I live in Oklahoma and am trying to give someone power of attorney for me. How can I do this?
A: I agree with Richard - be very careful with online forms. They may be sufficient for states with large populations such as California, New York or Texas. But Oklahoma is a little more that 1% of the US population. How can they afford to spend an adequate amount of time customizing their general form to meet the statutory requirements of Oklahoma law? They can't. Our office divides powers of attorney (POA's) into two categories: 1. Health Care; or 2.) Financial (i.e. everything else). Oklahoma does provide some statutory forms for health care directives and financial POA's - but they may not be appropriate for your situation. That is why you should contact an attorney to help you evaluate your situation. Of all the various estate planning forms, the POA's can be done rather quickly and for a very reasonable rate. (I have been able to produce them before the client left the office. I am sure Richard has as well.) If done properly, a POA can be a cost-effective solution for various needs. If done improperly, a POA can become a very expensive source of aggravation.
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Contact & Map
Morrel Law PLLC
6846 S Canton Ave Ste 200
Tulsa, OK 74136-3400
Telephone: (918) 664-0800
Fax: (918) 992-7999