Overview
Steve is a prominent tax attorney with substantial experience appearing before the Internal Revenue Service (IRS), U.S. Tax Court, and the U.S. District Court. He advises individuals and businesses on a range of issues, including tax planning, business structuring, estate planning, and business succession.
An authority on tax matters, Steve represents a variety of clients including doctors, dentists, lawyers and businesspeople.
For over 30 years, Steve has been a sought-after lecturer at tax and accounting seminars, including ALI-ABA seminars, and state-wide CPA institutes, where he delivers annual updates on federal tax cases and legislation changes. His work has been widely published in law reviews and tax-related journals
Representative Experience
- Represents closely held businesses in commercial matters and tax advice.
Education & Admissions
Education
- Columbia University, J.D.
- Georgetown University, LLM in Taxation
- Williams College, B.A.
Bar and Court Admissions
- State of Ohio
- U.S. District Court, Northern District of Ohio
- U.S. Court of Appeals, Sixth Circuit
- U.S. Tax Court
Involvement
Professional Affiliations
- American College of Tax Counsel, Fellow
- American Bar Association, Tax Section, Member
- Ohio State Bar Association, Tax and Estate Planning Sections, Member
- Cleveland Metropolitan Bar Association, Tax Section, Member
- Estate Planning Council of Cleveland, Member
- Tax Club of Cleveland
- Former Board Member
- Former President
Community Involvement.
- The Bratenahl 100 Inc., Founder and Vice President
- Board Member
- Bratenahl Community Foundation, Board of Directors
- Cleveland Film Society, Former Trustee
- Jewish Federation of Cleveland, Former Endowment Committee
Awards & Honors
- Recognized by The Best Lawyers in America® in Litigation and Tax Controversy – Tax Law (1983 – Present)
- Named to the Ohio Super Lawyers list (2004 – 2011; 2014 – 2023)
Publications
- “Section 280E and the Cannabis Industry,” Journal of Taxation of Investments (Summer 2020)
- “Cannabis Industry Faces Another Obstacle As Tax Court Upholds Section 280E,” Frantz Ward Client Alert (November 2019)
- “Reporting Sales Income by the Installment Method,” The Practical Lawyer (May 1971)
- “‘E’ Reorganizations-Recapitalizations and ‘F’ Reorganizations-Changes in Identity, Form, or Place of Organization,” Case Western Reserve Law Review, Vol. 19, No. 4 (June 1968)
- “Section 303 Redemptions to Pay Death Taxes and Administrative Expenses: A Relief Provision Liberally Construed,” Western Reserve Law Review, Vol. 18, No. 3 (March 1967)
- Also published in various other tax journals
Presentations & Lectures
- Steve regularly presents on tax planning topics including: tax seminars for the Cleveland Tax Institute, ALI-ABA, Ohio Society of CPA’s, and the Cleveland Jewish Foundation Charitable Tax Seminar.
Representative Experience
- Represents closely held businesses in commercial matters and tax advice.
Education & Admissions
Education
- Columbia University, J.D.
- Georgetown University, LLM in Taxation
- Williams College, B.A.
Bar and Court Admissions
- State of Ohio
- U.S. District Court, Northern District of Ohio
- U.S. Court of Appeals, Sixth Circuit
- U.S. Tax Court
Involvement
Professional Affiliations
- American College of Tax Counsel, Fellow
- American Bar Association, Tax Section, Member
- Ohio State Bar Association, Tax and Estate Planning Sections, Member
- Cleveland Metropolitan Bar Association, Tax Section, Member
- Estate Planning Council of Cleveland, Member
- Tax Club of Cleveland
- Former Board Member
- Former President
Community Involvement.
- The Bratenahl 100 Inc., Founder and Vice President
- Board Member
- Bratenahl Community Foundation, Board of Directors
- Cleveland Film Society, Former Trustee
- Jewish Federation of Cleveland, Former Endowment Committee
Awards & Honors
- Recognized by The Best Lawyers in America® in Litigation and Tax Controversy – Tax Law (1983 – Present)
- Named to the Ohio Super Lawyers list (2004 – 2011; 2014 – 2023)
Publications
- “Section 280E and the Cannabis Industry,” Journal of Taxation of Investments (Summer 2020)
- “Cannabis Industry Faces Another Obstacle As Tax Court Upholds Section 280E,” Frantz Ward Client Alert (November 2019)
- “Reporting Sales Income by the Installment Method,” The Practical Lawyer (May 1971)
- “‘E’ Reorganizations-Recapitalizations and ‘F’ Reorganizations-Changes in Identity, Form, or Place of Organization,” Case Western Reserve Law Review, Vol. 19, No. 4 (June 1968)
- “Section 303 Redemptions to Pay Death Taxes and Administrative Expenses: A Relief Provision Liberally Construed,” Western Reserve Law Review, Vol. 18, No. 3 (March 1967)
- Also published in various other tax journals
Presentations & Lectures
- Steve regularly presents on tax planning topics including: tax seminars for the Cleveland Tax Institute, ALI-ABA, Ohio Society of CPA’s, and the Cleveland Jewish Foundation Charitable Tax Seminar.
