Overview
David Ebersole
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EMAIL debersole@mcdonaldhopkins.com

PHONE 614.484.0716

WATCH: Meet David Ebersole

Experience
"I take a team approach to working with clients to achieve their 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 entity formation, business transactions, estate and succession planning, and tax-exempt entities.

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 online merchants to the the 2017 Council on State Taxation Sales Tax Conference and is scheduled to present to the 2019 COST Annual Meeting on the landmark South Dakota v. Wayfair case in October 2019.  Dave’s other speaking engagements include McDonald Hopkins’ Business Hour seminars on federal tax reform and several presentations to the Ohio Society of CPAs regarding choice of business entity following federal tax reform and the new federal partnership audit rules.

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 other 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
  • U.S. Tax Court

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

  •  Baldwin’s Ohio Tax Law and Rules, 2018 and 2019 Editions 
  • “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

Speaking Engagements

  • Portsmouth Area Chamber of Commerce, May 14, 2019, Qualified Opportunity Zones: What are they and how do they work?
  • 28th Annual Ohio Tax Conference, January 29, 2019, Significant Developments in Ohio Real Property Taxation
  • 28th Annual Ohio Tax Conference, January 29, 2019, Taxation of Employment Services in Ohio
  • 28th Annual Ohio Tax Conference, January 30, 2019, State Tax Implications of the New Federal Partnership Audit Rules
  • Ohio Society of CPAs, Northwest Ohio CPE Day, December 18, 2018, To C or Not to C?  Tax Reform Impact on Choice of Business Entity 
  • Ohio Society of CPAs, Dayton CPE Day, November 16, 2018, To C or Not to C?
  • Ohio Society of CPAs, Akron CPE Day, September 18, 2018, To C or Not to C? 
  • 27th Annual Ohio Tax Conference, January 23, 2018, Significant Developments in Ohio Real Property Taxation, Keynote Address with Thomas Zaino, Paul Naumoff, Ted Bernert, and Don Mottley 
  • 27th Annual Ohio Tax Conference, January 23, 2018, Taxation of Employment Services in Ohio, Panel Discussion with Laura Stanley, Daniel Fausey, and Larry Kidd
  • 27th Annual Ohio Tax Conference, January 23, 2018, A Funny Thing Happened On The Way To Enacting The Budget Bill: Eliminating The Taxpayer Right of Appeal to the Ohio Supreme Court, Panel Discussion with Bart Hubbard and Daniel Fausey
  • Ohio Society of CPAs, Northeast Ohio CPE Day, December 19, 2017, The New Partnership Audit Rules, Presentation with Michelle Gearity
  • Ohio Society of CPAs, Northwest Ohio CPE Day, December 14, 2017, The New Partnership Audit Rules, Presentation with Michelle Gearity    
  • Ohio Society of CPAs, Akron CPE Day, May 18, 2017, The New Partnership (and LLC) IRS Audit Rules, Presentation with Michelle Rood   
  • Council On State Taxation Sales Tax Conference, February 27, 2017, Nexus Issues In A Digital Economy, Panel Discussion
  • Ohio Tax Conference, January 24, 2017, Taxation of Employment Services, Panel Discussion
  • Ohio Tax Conference, January 24, 2017, Ohio Supreme Court Income Tax Case Law Update, Panel Discussion
  • Ohio Tax Conference, January 25, 2017, The Power to Tax: Constitutional Issues With The Ohio CAT In A Global and Digital Economy, Panel Discussion

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