Steve is a leading tax attorney in Northeast Ohio, with substantial experience in practice before the Internal Revenue Service (IRS), U.S. Tax Court and the U.S. District Court in tax-related matters, and counsels individuals and businesses on tax, business, estate planning and business succession matters.

Steve represents doctors, dentists, lawyers and business people in various matters including tax advice.

For more than 30 years, Steve has lectured at numerous tax and accounting seminars, including ALI-ABA seminars and state-wide CPA institutes, providing annual updates on Federal tax cases and law changes. He has been published in numerous law reviews and tax-related journals.


    • Represents clients in Federal tax planning and controversies with the IRS.
    • Represents closely-held businesses in commercial matters and tax advice.
  • Education

    • Columbia University, J.D., 1963
    • Georgetown University, LL.M. in Taxation, 1966
    • Williams College, B.A., 1960


    • State of Ohio
    • U.S. Court of Appeals, Sixth Circuit
    • U.S. District Court, Northern District of Ohio
    • U.S. Tax Court
  • 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 and Former President

    Community Involvement

    • The Bratenahl 100 Inc.—Founder and Vice President/Board Member
    • Cleveland Film Society—Former Trustee
    • Jewish Federation of Cleveland—Former Endowment Committee
    • Named to The Best Lawyers in America in the areas of Tax Law; Litigation/Controversy-Tax (1983-2024)
    • Named to the Ohio Super Lawyers list (2004-2011; 2014-2023)
    • AV Preeminent Peer Review Rated—Martindale-Hubbell
    • Named Best Lawyers “Lawyer of the Year” in Tax Law in Cleveland (2013)
    • "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
    • 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.