EDUCATION:

Educated at Clarksdale Public Schools

Clarksdale, Mississippi, Graduated 1964

Mississippi State University, Starkville, Mississippi

B.A. Degree, June 1968

University of Mississippi School of Law,

University, Mississippi (Moot Court)

J. D. Degree, June 1972,

Admitted to practice law, June 1972

University of Florida, Gainesville, Florida

Master of Laws in Taxation (LL.M), Taxation, August 1980

WORK EXPERIENCE:

Prosecutor Intern, 1972, Honorable Albert Necaise, District Attorney, Gulfport, Mississippi

Cunningham & Cunningham, Booneville, Mississippi

Practiced law in Gulfport, Mississippi for thirteen years: 

Mize, Thompson & Blass

Newton & Newton

Formerly a Shareholder/Director of Dossett, Goode, Barnes and Broom, P.A., Jackson,

Mississippi. 

Currently, President and a Shareholder of Barnes, Bailey & Janoush, P.A., Flowood,

Mississippi with emphasis in the areas of mergers, acquisitions, sales of

businesses, taxation, wills, trusts, estate planning, probate administration, trust

litigation and modification, qualified and non-qualified deferred compensation,

civil and criminal tax controversy, civil and criminal tax trials in all courts;

divorce/tax, asset protection, and related tax areas; active in the formation of

Captive insurance companies.

Practice limited to matters of taxation since 1980. 

Tried approximately 200 cases in civil courts;

Tried 40 cases in the United States Tax Court;

Planned hundreds of estates;

Preparing for and litigating numerous estate tax returns (Form 706).

PROFESSIONAL:

Member of Mississippi State Bar Association

Past Chairman of Taxation Section

Past Chairman of the Professionalism Committee

Member of the Trusts and Estates and Business Law Sections

Member of Tennessee Bar Association

Member of Arkansas Bar Association 

Admitted to practice before the State Courts of Mississippi, U. S. District Courts, U. S.

Tax Court, and U. S. Supreme Court

Member, past President (1999-2000) of the Hinds County Bar Association

Past President of the Mississippi Tax Institute, Inc.

Member of the Financial Planning Association, Fellow Mississippi Bar Foundation

(2002)

AV Preeminent Rated Lawyer for 41 years, Martindale Hubbell: AV Preeminent Rated

firm (top 5% in Taxation and Estates & Trusts)

Marquis Who’s Who in America

Albert Nelson Marquis Lifetime Achievement Award by Marquis Who’s Who

Top 50 Mississippi Super Lawyers® (2010 by MS Business Journal) (its inaugural

edition)

26th Oldest law firm in the State of Mississippi

Approved as a representative by the National Football League Players Association

SEMINARS: 

Conducted over three hundred (300) seminars for professional, academic, and civic

groups on taxation, business, and estate planning.

Seminars conducted for the Mississippi Society of Certified Public Accountants (all 8-

hour Seminars)

Estate & Gift Taxation Simplified

Using Trusts in Income & Estate Tax

Using Trusts in Income & Estate Planning

Using Ideas to Minimize Estate & Gift Taxes

The Limited Liability Co.

Limited Liability Co.: Tax Consideration

Income Taxation of Estates and Trusts

How Trusts Can Cut Income and Estate

How Trusts Can Cut Income and Estate

Limited Liability Company & Business Considerations

Do’s And Don’ts of Tax Practice

Sleeping Better At Night: Do’s And Don’ts of Tax Practice

Sleeping Better At Night: Taxation of LLCs, LLPs, LPs and Other Partnerships

Taxation of LLCs, LLPs, LPs, and Other Partnerships

Income Taxation of Estates and Trusts

Taxation of LLCs, LLPs, LPs, and Other Partnerships

Estate Planning: Tackling the Fundamentals

Estate Planning: Tackling the Fundamentals

Estate Planning: Tackling the Buying and Selling of Businesses

The CPA’s Role: Tax Update for Pass-Through Entities: S Corporations and

Partnerships

Tax Update for Pass-Through Entities: S Corporations and Partnerships

AICPA’s Annual Business Law Updates I and II

Strategies and Tactics in the New War Against Higher Individual Taxes I and II

Practical Tips and Techniques for Dealing with the IRS

Estates and Trusts: Mastering Complex Income Tax Issues  

Tax Strategies for Business; Planning Techniques and Current Issues

Estate Planning Essentials: Tax Relief for Your Clients

Business Valuation and Litigation Services Conference 

Estate Planning Essentials: Relief for Your Clients 

How to Settle an Estate for A Client From A TO Z 

The Complete Trust Workshop

Advanced Selected Issues for Trusts, Estates, and Their Beneficiaries 

The Complete Trust Workshop Mississippi State Society of CPAs Annual

Convention

Succession planning and use of Captive Insurance Companies

BANK State of Mississippi Banking

Finance Conference Planning with Captive Insurance Companies

Form 1041: Income Taxation of Estate and Trusts

Business Law Essentials for Practitioners

Succession Planning for the Small Business

This Year’s Top Tax and Financial Planning Ideas

This Year’s Best Income Tax, Estate Tax, and Financial Planning Ideas

Limited Liability Companies: Losses, Liquidations, Continuations, and Sales

Introduction to Business Acquisitions

Estate and Life Planning Issues for the Middle-Income Client

How to Settle A Client’s Estate    

Community Activities

Past Chairman-Elect and Secretary of the Board of Deacons, First Presbyterian

Church, Gulfport, Mississippi

Sunday School teacher and member of Choir, First Presbyterian Church, Jackson, MS

Past Vice-President and President-Elect of Gulfport Kiwanis Club

Three-time Past Chairman of the Advisory Board of the Salvation Army, Gulfport,

Mississippi

Director, Past Vice-Chairman, and twice Chairman of the Hinds County Advisory

Board of the Salvation Army

Past President and Secretary of the Harrison County MSU Alumni Association

Director, Hinds County MSU Alumni Association; President of the MSU Law Alumni

Association

Jackson Downtown Rotary Club (Sergeant at Arms 1998-1999), Director; Member North

Jackson Rotary Club

Eagle Scout, achieved with 2 palms, and God and Country Award before age 15, Boy

Scouts of America

Past Chairman of the Sustaining Membership Committee of Boy Scouts of America

Elected a 1979 Outstanding Young Man of America by the National Jaycees

Member, Sigma Alpha Epsilon Fraternity

Personal:

Birth date:  September 17, 1946, Clarksdale, Mississippi

Family: Wife, Sandra S. Barnes

Children: Patrick S. Barnes, Elizabeth Blair (Barnes) Riley, and Bryan P. Barnes

Grandchildren: Hayes Riley, Keaton Riley, Ruth Elizabeth Riley, and Ella Grace Riley                                

Author: “Financial Survival in the 80’s” and “Financial Survival After Tax Reform”

Interests: Family, sports, and reading

Pilot – Instrument rating, 2,200 hours