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
National Association of Elder Planners and Councils
- Current
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
American Academy of Attorney-CPAs
- 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
Taxation of the Gambler, Oklahoma Bar Association Webinar, Oklahoma City, OK
Oklahoma State Bar
Since 1934, the proper tax treatment of gambling income and losses has been one of confusion, misinformation and much litigation. The webinar dispels many of the gambling tax myths and shares insights into this complex area.
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
27 Questions Answered

Q. Can my dad will me his business or is there some other step he has to take beyond that to ensure his business transfers
A: Yes, there are other steps you need to take. I DO NOT recommend the use of a will to transfer a business because it may take to long to complete the necessary steps. There are several methods that can be used to transfer your Dad's property interest in his business to you. However, it is not possible to make a recommendation without knowing the type of property your Dad owns. Common types of property include real estate, stock, personal property, partnership interests, etc. This is something that should be taken and care of and you should seek out a lawyer that is familiar with estate planning, business law and tax law to help you make the most appropriate plan.
Q. So my dad had a living trust - is that what we submit to the court?
A: One of the main reasons why a person prepares a "Living Trust" is to avoid the need to probate a will. Consequently, you may not need to submit anything to the Probate Court. However, if your Dad owned property that was not owned by the "Living Trust", then you will need to file a Petition in Probate Court and attach a copy of the will. The Probate process will allow you to properly transfer the property to the heirs named in the will. Please keep in mind that it is typical for a will that is prepared at the same time as a "Living Trust" to use "pour-over" provisions. This means that the will names the "Living Trust" as the primary heir. Once the Probate process is finished - the property is transferred to the "Living Trust" - then the Trustee of the "Living Trust" makes the final distributions of the property. If you have additional questions, you may want to contact a lawyer to have them review the paperwork for you.
Q. If my grandma signed a nursing home arbitration agreement two days before she was diagnosed with Alzheimer's, is it
A: You probably should consult with an attorney on this one. Your specific case will be very "fact-intensive." In order to sign a contract, you must have "legal capacity." If your grandmother did not have legal capacity (due to Alzheimer's), the next question to ask is whether or not the nursing home knew or should have known that she did not have legal capacity. By the way, on it's face, there is nothing wrong about having an arbitration clause - they are very common and are encouraged/enforced by the Oklahoma courts.
Q. How does an advanced healthcare directive work in the context of estate planning?
A: In traditional estate planning, we are concerned with 2 major areas. The first is the "health" of the client, and the "second" is the property of the client. When dealing with the "health" of the client, we are concerned about 2 time periods. The first time period deals with "maintenance" i.e. doctor appointments, prescription refills, hearing aids, etc. The second time period deals with "end-of-life" care and decisions. The "Advanced Healthcare Directive" deals with "end-of-life" care and decisions. It has not impact or relation to issues dealing with property. Good question. Hope this helps!
Q. My dad passed away, and owned his house can they take it from us.
A: In a probate case, the petitioner (you, on behalf of your family) will: 1. Gather ALL the assets of your Dad (real estate, bank accounts, tangible property, etc.) 2. Determine any taxes owed (federal and state income tax, real estate tax, etc.) 3. Determine any debts owed (mortgages, credit cards, liens, etc.) 4. Pay-off any taxes or debts (this may require that some assets be sold) 5. Distribute any remaining assets to the surviving heirs You have not provided enough information about the value of the assets, or the amounts of the taxes and debts to give you a definitive answer. But, the above steps will give you a rough idea. If you have more questions, then you should contact a lawyer. Thanks for asking!
Q. Can I petition for guardianship or conservatorship for my mom in OK if I live in IL?
A: Yes, you may petition for Guardianship but you will need someone residing in Oklahoma to help "administer" the Guardianship - someone that the Court has authority over.
Q. Company makes us file as independent contractor but we’re employees. Is there an anonymous way to report them?
A: Welcome to the murky waters of employee vs. independent contractor. Part of the problem is that you have several agencies - both federal and state - with overlapping jurisdiction. In Oklahoma, you have the IRS, the OTC and the OESC just to name a few. Not only that, but a decision by the IRS is not binding on the OTC and OESC, and vice versa. In other words, there is not a central agency that gets to make the decision, and make the decision binding on everyone else. As far as I know, each of the agencies involved has a resource for anonymous reports - but you would have to contact each of the agencies individually. Basically, many companies treat such persons as independent contractors until it gets to be too expensive or too much of a hassle.
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!
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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