Overview
David Ebersole
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EMAIL debersole@mcdonaldhopkins.com

PHONE 614.484.0716

WATCH: Meet David Ebersole

Experience

Dave advises clients on their business needs including a wide variety of federal, state, and local tax issues. Dave is particularly familiar with state and local taxation and tax controversy (including audits and litigation) due 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 advises clients on state and federal tax issues that arise in connection with business transactions and entity formation.

Drawing from his experience and expertise, Dave is a frequent presenter on state and federal tax issues. Dave gave three presentations at the 2017 Ohio Tax Conference, the largest business tax conference in the nation. Dave also presented recent developments regarding state taxation of internet retailers and nexus to tax at the 2017 Council on State Taxation Sales Tax Conference.  With respect to federal taxation, Dave is highly knowledgeable on the new federal partnership audit rules and he has presented on the topic to the Ohio Society of CPAs.

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

Speaking Engagements

  • 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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