Overview
David Ebersole
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EMAIL debersole@mcdonaldhopkins.com

PHONE 614.484.0716

WATCH: Meet David Ebersole

Experience
"I am a recognized tax advisor who takes a team approach to working with clients to achieve business goals. I leverage my public sector background to understand all perspectives and leave no tax planning or tax controversy stone unturned."

Dave advises business clients on their federal, state, and local tax needs. Dave is particularly familiar with state and local taxation and tax controversy (including audits and litigation) due in large part to his experience as an Assistant Ohio Attorney General. In that role, Dave defended the Ohio Tax Commissioner in all phases of tax litigation before the Ohio Board of Tax Appeals and Ohio courts of appeal including the Ohio Supreme Court.  In addition to state and federal tax controversy, Dave also advises clients on state and federal tax issues that arise in connection with business transactions including entity formations, sales, mergers, restructurings, and dissolutions.

Dave is a frequent presenter and published author on state and federal tax issues. Dave regularly presents at the annual Ohio Tax Conference, which is the largest business tax conference in the nation.  Dave also presented recent developments regarding state taxation of internet retailers at the 2017 Council on State Taxation Sales Tax Conference.  Dave’s presentations on federal taxation include McDonald Hopkins’ Business Hours on federal tax reform and multiple presentations to the Ohio Society of CPAs regarding new federal partnership audit rules.
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Dave earned a J.D., cum laude, from The Ohio State University Moritz College of Law in 2011. He received a B.S.B.A., magna cum laude, in accounting and finance from the Ohio State University Fisher College of Business in 2008.
 

Representative Cases/Matters

  • As an Assistant Ohio Attorney General, Dave represented the State Tax Commissioner before the Ohio Supreme Court in the following income tax appeals:
    • T. Ryan Legg Irrevocable Trust v. Testa, 149 Ohio St.3d 376 (2016)
    • Corrigan v. Testa, 149 Ohio St.3d 18 (2016)
    • Giddens v. Testa, 148 Ohio St.3d 705 (2016)
    • Hillenmeyer v. Cleveland Bd. of Rev., 144 Ohio St.3d 165 (2015) (counsel for amicus curiae State of Ohio)
  • Dave also represented the Tax Commissioner before the Ohio Supreme Court and Ohio courts of appeals in the following real property tax cases:
    • Rural Health Collaborative of S. Ohio v. Testa, 145 Ohio St.3d 430 (2016)
    • Geneva Area Recreational, Educational & Athletic Trust v. Testa, 146 Ohio St.3d 345 (2016)
    • Innkeeper Ministries, Inc. v. Testa, 148 Ohio St.3d 43 (2016)
    • Equity Dublin Associates et al. v. Testa, 142 Ohio St.3d 152 (2014)
    • Talawanda City Sch. Dist. Bd. of Edn. v. Testa, 145 Ohio St.3d 108 (2015)
    • Grace Cathedral, Inc. v. Testa, 143 Ohio St.3d 212 (2015)
    • Craftsmen Recreational Club, Inc. v. Testa, 2015-Ohio-1247, 31 N.E.3d 154 (9th Dist. 2015)
    • Pump House Ministries v. Levin, 2014-Ohio-1590 (5th Dist. 2014)
    • City of Centerville v. Testa, 2014-Ohio-1972 (2nd Dist. 2014)
  • Dave’s notable appellate court cases include:
    • Susan Cruz v. Testa, 144 Ohio St.3d 221 (2015)
    • International Paper Co. v. Testa, 2016-Ohio-7454 (2016)
  • Dave has also litigated dozens of cases before the Ohio Board of Tax Appeals. 
Credentials

Admissions - Court

  • U.S. District Court for the Southern District of Ohio
  • U.S. Court of Appeals for the 6th Circuit

Admissions - State

  • Ohio

Education

  • The Ohio State University Moritz College of Law
  • Fisher College of Business, Ohio State University

Professional Membership

  • Ohio State Bar Association
Insights

Blog Posts

External Publications

  • “The Georgia Angel Investment Tax Credit and State Efforts to Fill the Funding Gap Through Tax Policy,” Journal of Taxation & Regulation of Financial Institutions, Winter 2017, Vol. 30 Issue 2
  • “Democracy in Ohio: Ohio’s Fiscal Constitution and the Unconstitutional Nationwide Arena Deal,” Volume 40, Hastings Constitutional Law Quarterly, 319 (2013)
  • “Reforming Ohio Corporate Law and Securities Regulation to Facilitate Investment in Ohio,” Volume 7, Ohio State Entrepreneurial Business Law Journal, 451 (2012)
  • “Blowing the Whistle on the Dodd-Frank Whistleblower Provisions,” Volume 6, Ohio State Entrepreneurial Business Law Journal, 123 (2011)

Events

Events

Speaking Engagements


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