Gary is a partner who has a general tax practice, with emphasis on tax planning for closely held and family businesses and their owners, and high-net-worth individuals. His focus encompasses not only income tax planning, but also estate planning, retirement plans and planning, business and individual taxation, Subchapters C & S, mergers and acquisitions, employee benefits and Internal Revenue Service (IRS), and tax court practice and controversy work. Gary also handles criminal tax matters working in conjunction with Ralph Cascarilla, Managing Partner of Walter | Haverfield and former Assistant U.S. Attorney. Before joining the firm in 1997, Gary, who is also a Certified Public Accountant (CPA), spent 21 years in public accounting, including serving for many years as Director of Tax Operations and Head of the Cleveland Office Tax Department for a large regional Bowman 100 CPA firm.
Gary is the principal author of the book, “Tax & Financial Planning for the Closely Held Family Business,” and a co-author of the book “Transferring Interests in the Closely Held Family Business,” both published by the American Law Institute and the American Bar Association (ALI-ABA). Both books were published by Edward Elgar Publishing beginning in 2019. He has also authored or co-authored over a dozen feature articles for major tax publications including a chapter entitled, “Transfers of Property in Exchange for Services – Section 83,” for the LexisNexis Online Tax Encyclopedia, published in January 2007. For many years, Gary was the Tax Clinic editor of the August rotation of the Tax Adviser, the American Institute of Certified Public Accountants’ (AICPA) national tax publication. He is also a contributor to the ALI-ABA Practice Checklist Manual on Advising Business Clients II and the book, “Golden Opportunities,” by Amy and Armond Budish.
Gary is a frequent speaker, both locally and nationally, on tax subjects, with hundreds of speaking engagements addressing tax professionals. He is board certified in federal tax by the Ohio State Bar Association (OSBA) and former Chair of the Federal Tax Specialty Board of the OSBA. He continues to serve on the Federal Tax Specialty Board of the OSBA. He was both an adjunct professor of Wealth Transfer Tax and Estate Planning at Case Western Reserve University School of Law and an adjunct professor of Tax Law and Wealth Transfer Tax at Cleveland State University Cleveland-Marshall College of Law.