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Born: |
March 30, 1954 |
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Bar Admission: |
1979, Ohio; 1980, U.S. District Court for Northern District of Ohio; 1984, United States Tax Court |
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Education: |
Bowling Green State University (B.S., 1976) |
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Ohio State University (J.D., 1979) |
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Member: |
Toledo (Taxation Committee; Probate, Trust Law and Estate Planning Committee; Judges Committee on Notaries Public); Ohio State (Probate and Trust Law Committee and Federal Taxation Committee); and American (Taxation Section) Bar Associations; American Institute of Certified Public Accountants, Perrysburg Income Tax Review Board. |
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Author: |
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“Recent Developments Concerning the Taxation of Damages Under Section 104(a) of the Internal Revenue Code”, Albany Law Review, Volume 61, No. 1 (1997); “Recent Delaware Case Law Regarding Director's Duties to Bondholders", Delaware Journal of Corporate Law, (Volume 19, No. 2 (1994)); "The Fiduciary Duty of Close Corporation Shareholders: A Call for Legislation," American Business Law Journal, Volume 30, No. 3 (1992). |
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Co-Author: |
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"Enforceability of Settlement Agreements Under Section 104(a)(2) of the Internal Revenue Code,” Baylor Law Review, Volume 47, No. 1 (1995); “Lenders Seeing a New Shade of Green," Whittier Law Review, Volume 14, No. 3 (1993); "The Lender Liability Dilemma: Fleet Factors History and Aftermath," South Dakota Law Review, Volume 38, No. 1 (1993); "Potentially Responsible Parties Under CERCLA: Should Parent Corporation and Successors-In-Interest Be Included?" Journal of Land Use and Environmental Law, Volume 7, No. 1 (1992); "Permissible Interests in Complete Termination Type Corporate Redemptions," The Ohio CPA Journal, Autumn 1986; "Buy-Sell Agreements Can Avoid Disputes as to the Value of a Minority Interest," Taxation For Accountants, June, 1984; Taxation For Lawyers, July/August, 1984. |
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Firm History: |
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Position: |
Firm: |
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Of Counsel: |
Rohrbachers Cron Manahan Trimble & Zimmerman Co., LPA |
2003+ |
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Of Counsel: |
Rohrbacher, Nicholson & Light Co., L.P.A |
1990 - 1994 |
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Partner: |
Rohrbacher, Nicholson & Light Co., L.P.A |
1987 - 1989 |
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Associate: |
Cobourn, Smith, Rohrbacher & Gibson |
1983 - 1987 |
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