Norm Daniels

Norm Daniels is an Attorney at Law and Certified Public Accountant and is licensed in West Virginia, Kentucky, North Carolina, and Pennsylvania.  He has over 40 years of experience and has been selected by his peers to have an AV Preeminent rating from Martindale Hubble and to be included in “The Best Lawyers in America” and “Super Lawyers.”  In addition to his legal practice, he is an experienced mediator and arbitrator and is a member of the Chartered Institute of Arbitrators.

In 1994, Norm Daniels founded Daniels Law Firm, PLLC with the purpose of creating a law firm dedicated to representing highway, heavy, utility, and building contractors and their suppliers.  The business law practice includes civil litigation; insurance litigation; business and tax planning; labor and employment law; wills,  trusts, and estates; and arbitration and mediation. The firm represents clients working in the States of West Virginia, Kentucky, Virginia, Pennsylvania, and North Carolina. The paramount commitment of the firm is to timely meet all of our client’s needs for legal services. Our attorneys and the lawyers we associate with can handle any type of legal problem.  

Problem Solving Is Our Business. 


Cell: (304) 389-9999


Bachelor of Business Administration (BBA) Accounting 1977
Marshall University Huntington, West Virginia
Doctor of Jurisprudence (JD) 1980
West Virginia University College of Law Morgantown, West Virginia

Professional Licenses Maintained

License to Practice Law, West Virginia
License to Practice Law, Kentucky
License to Practice Law, North Carolina
License to Practice Law, Pennsylvania
Certified Public Accountant, West Virginia

Admitted to Practice Before

Supreme Court of the United States of America
U.S. Court of Appeals, Fourth Circuit, Richmond, Virginia
U.S. Court of Appeals, Sixth Circuit, Cincinnati, Ohio
United States Court of Federal Claims
Supreme Court of Appeals of West Virginia
U.S. District Court, Southern District of West Virginia
U.S. District Court, Northern District of West Virginia
U.S. District Court, Eastern District of Kentucky
United States Tax Court 
West Virginia Department of Tax and Revenue
Internal Revenue Service
Mediator – State Bar Mediation Training

Professional Associations

Past President, West Virginia Society of Certified Public Accountants (1991-1992)
Past President, West Virginia Board of Accountancy (1995 – 2001)
Past President, West Virginia Tax Institute (2000 – 2001)
Member, Contractors Association of West Virginia
Member, American Association of Attorney Certified Public Accountants
Panel of Arbitrators, American Arbitration Association
National Panel of Construction ADR Specialists, Construction Dispute Resolution Services
Member, Chartered Institute of Arbitrators
Trustee, Georgetown College (2005 – 2014)

Awards and Recognition

AV Rating Martindale-Hubbell
The Best Lawyers in America
West Virginia Super Lawyers
West Virginia’s Top Lawyers, The State Journal
Best’s Directory of Recommended Attorneys
Million Dollar Advocates Forum
U.S. Small Business Administration Advocate of the Year
West Virginia Society of Certified Public Accountants
Committee Chairman of the Year & Legislative Watch Committee

Publications and Seminars

Scope of General Contractor Liability for Unpaid Suppliers 
Contractors Association of West Virginia 2008
How the Budget Reconciliation Act of 1993 Affects Your Business
Published by National Business Institute 1994
West Virginia Sales and Use Tax Update
Published by National Business Institute 1997
Sales and Use Tax For Beginners in West Virginia
Published by Lorman Education Services 2002
Advanced West Virginia Sales and Use Tax
Published by Lorman Education Services 2002
Sales Tax Planning for Certified Public Accountants 2002
(Fairmont, Huntington, Parkersburg, and Bluefield)
Sponsored by the West Virginia Society of Certified Public Accountants

Reported Cases

Hall v. Zambelli, et al., 669 F. Supp. 753, (S.D. W. Va. 1987)
Jackson Enterprises, Ltd. v. Procious Public Service District, 363 S.E.2d 460 (W. Va. 1987)
Rice v. Ryder, 400 S.E.2d 263 (W. Va. 1990)
McKeny Construction Company, Inc. v. Town of Rowlesburg, 420 S.E.2d, 281 (W. Va. 1992)
Nesselroad, et al. v. Ansel, et al., 188 W. Va. 1993, 423 S.E.2d 596 (1992)
Banner Industries of New York, Inc. v. Sansom, 830 F. Supp. 325 (S.D. W. Va. 1993)
Cerrone & Associates, Inc., et al., 25 Fed. R. Serv. 3rd (Callaghan) 528, 991 F.2d 789, (4th Cir. 1993)
Sansom v. Hecht, 64 F.2d 659 (W. Va. 1995)
Rankin v. Pullen, 516 S.E.2d 501 (W. Va. 1999)
Interstate Traffic Control v. Beverage, 101 F. Supp. 2d 445 (S.D. W. Va. 2000)
Trafalgar House Const., Inc., et al. v. ZMM, Inc., et al., 567 S.E.2d, 294 (Sup. Crt. W. Va. 2002)