Well, so far my Pale Master is Lawful Neutral. He is extremely interested in the laws of Death and studies it constantly. I can't see controlling undead as an evil act in and of itself. However, I could see animating undead being an evil act, under the right circumstances. I once joked out-of-character that to earn some $ for a specific magic item I needed that I would find someone in town who recently had a death in the family and animate dead & then disguise undead on them.
"Sure I'll resurrect your mum. Give me 5k gold and 3 days time."
"Here she is, now you musn't tax her too much - I mean, she just came back from death. Yes, I know she smells funny, you think you'd smell like roses after a week in the grave? She won't be able to talk for a bit... it's a slow process. Just leave her be and she'll come round in no time."
Command the undead not to attack that guy, at least for a day or 2, then get yer $ and bail. Now THAT'S evil LOL.
