Dale is the National Leader of the Joint Venture and Partnership Tax Services Group of Ernst & Young's National Tax Department. He resides in Houston, Texas. Dale has an active transactional practice with particular focus on large structured transactions involving partnerships (both domestic and international). Throughout his career, Dale's practice has focused heavily on transactions in the oil and gas and natural resource areas, applying partnership structures in large corporate acquisitions, dispositions, strategic alliances, cross-border financings and international joint ventures and restructurings. In addition, Dale was heavily involved in the original development and implementation of the master limited partnership ("MLP") structure that has served as a very effective means for raising equity capital in the oil and gas and natural resource industries. Dale has continued to be actively involved in the on-going representation of numerous MLPs.

Prior to joining Ernst & Young in 1997, Dale was a Partner at Andrews & Kurth LLP and had practiced there for approximately 20 years. Dale received his B.B.A., with honors, from the University of Texas and his J.D., with highest honors, from Southern Methodist University School of Law. Dale has also served as an Adjunct Professor at the University of Houston Law Center and the Georgetown University Law Center in Washington, D.C.

Dale has lectured and written frequently on oil and gas and partnership related tax matters.