Richard B. Fry III
As a business tax attorney, I provide business clients with trusted advice concerning significant transactions, tax planning, and difficult challenges encountered in their daily operations. I regularly represent clients on state and local tax issues, in negotiating and drafting agreements for commercial and real estate transactions, and in disputes and controversies with the Internal Revenue Service and state taxing authorities.
I currently serve as the Chair of the Ohio State Bar Association Taxation Committee, and have vast experience with Ohio and multistate tax matters including sales/use tax, commercial activity tax, and personal income tax audits and appeals. Because of my tax background, I often advise clients on the business and tax implications related to their corporate structure and significant transactions.
I take pride in understanding my clients’ business needs and objectives so I can help them achieve their goals in the most beneficial, yet practical, manner.
- Joined the firm as an associate in 2008; was elected partner in 2015
- Member of Buckingham's Business and Real Estate & Construction Practice Groups
- Experience includes, representing clients on a wide variety of federal and state tax matters, real estate and other significant transactions, and business structure/organizations, with a focus on Ohio and multistate planning and controversies
- Crown Communications, Inc. v. Testa, 2013-Ohio-3126.
- WCI Steel, Inc. v. Testa, Ohio BTA No. 2005-A-1565 (December 28, 2012)
- Heartland Education Community, Inc. v. Testa, Ohio BTA No. 2012-277 (Sept. 3, 2014).
- Dulay v. Testa, Ohio BTA No. 2014-2074 (Dec. 3, 2015).
- Great Lakes Bar Control, Inc. v. Joseph W. Testa, Tax Commissioner of Ohio Case No. 2016-34 (April 14, 2017).
- WCI Steel, Inc. v. Testa, Ohio Supreme Court, 2011-Ohio-3280
- Education & Admissions
- The University of Akron School of Law, Akron, Ohio (J.D., summa cum laude, 2008)
- The University of Akron, Akron, Ohio (M.A., 2008)
- Kent State University, Kent, Ohio (B.B.A., cum laude, 2003)
- Ohio Bar
- Chair: Taxation Committee, Ohio State Bar Association
- Co-Chair: Sales & Use Tax Subcommittee of the Ohio State Bar Association, Taxation Committee
- U.S. District Court, Northern District of Ohio
- U.S. Tax Court
- Awards & Honors
- Recipient: Judge Harold and Jeanette White Scholarship (2006-2007)
- Recipient: Ohio State Bar Association, Labor and Employment Law Student Achievement Award
- Selected for inclusion in Ohio’s Super Lawyers® – Rising Stars™ (2017), as voted by his peers
- Professional & Civic
- Member: Akron Tax Club
- Member, Board of Directors: Boys & Girls Club of the Western Reserve
- Member: Boys & Girls Club of the Western Reserve, Aspire! Committee
- Member: Akron Bar Association
- Member: American Bar Association
- Member: Ohio State Bar Association
- Presentations &
- <strong>Presentations:</strong> <ul> <li>"Don't' be Surprised by What the CAT Drags in," Dayton Accounting Show (2016)</li> <li>"Commercial Activity Tax Update," NEO Ohio SALT Conference (2015)</li> <li>"Ohio Income Tax: Snowbirds Clipped by Ohio Supreme Court," Breakfast with Buckingham (2015)</li> <li>“Nexus: Where Are We Today and Where Are the States Heading?” NEO SALT Conference (2014)</li> <li>“Ohio CAT Sourcing and Consolidations/Combinations,” NEO SALT Conference (2014)</li> <li>“Drop Shipment Compliance,” National Business Institute’s Ohio Manufacturing Tax Planning and Accounting Conference (2014)</li> <li>“Organization: Name, Term, Purpose, Determining Tax Classification and Other Initial Considerations,” National Business Institute’s Ohio Manufacturing Tax Planning and Accounting Conference (2014)</li> <li>“Ohio Tax Update,” Cleveland Accounting Show (2014)</li> <li>“Ohio State Tax Issues with Oil and Gas Operations,” Buckingham, Doolittle & Burroughs’s Annual Real Estate &Construction Law Seminar (2013)</li> <li>“Navigating Varying State Policies on Registrations and Exemptions,” Strafford Drop Shipments and Sales Tax Teleconference (2013)</li> <li>“Growing Your Business with the Support of Tax Incentives & Economic Development Tools,” Northeast Ohio State & Local Tax Conference (2013)</li> <li>“Multistate Tax Concerns for the E-Business,” Akron Bar Association (2011)</li> <li>“Ohio Use Tax Liability, Reporting, Compliance and Enforcement Issues,” LexisNexis Tax Law Community Podcast</li> <li>“Minimizing Your State Tax Obligations,” Breakfast with Buckingham (2011)</li> <li>“Emerging Trends and Legal Updates,” National Business Institute Entity Selection: Beyond the Basics (2011)</li> <li>“Drafting Operating Agreements,” National Business Institute Entity Selection: Beyond the Basics (2011)</li> <li>“Forming and Funding an LLC: Procedures, Requirements and Practical Tips,” National Business Institute LLC Workshop: Choose, Draft and Maintain (2012)</li> </ul> <strong>Publications:</strong> <ul> <li>"<a href="http://www.crainscleveland.com/article/20150824/BLOGS05/150829952/increased-focus-on-ohio-use-tax-is-your-business-an-easy-target-for" target="_blank">Increased Focus on Ohio Use Tax: Is Your Business and Easy Target for the Ohio Department of Taxation?</a>" <em>Crain's Akron Business</em> (2015)</li> <li>Quoted in "<a href="http://www.akronlegalnews.com/editorial/13365" target="_blank">Tax Implications of Gov. Kasich's New Budget Discussed</a>," <em>Akron Legal News</em> (2015)</li> <li>Quoted in "<a href="http://www.akronlegalnews.com/editorial/12998" target="_blank">Cleveland Asks Ohio Supreme Court to Reconsider Jock Tax Ruling</a>," <em>Akron Legal News</em> (2015)</li> <li>“<a href="http://www.crainscleveland.com/article/20150322/CUSTOM04/303209999/ohio-tax-incentives-savings-for-small-midsize-businesses-critical" target="_blank">Ohio tax incentives, savings for small, midsize businesses: Critical planning opportunities</a>,” <em>Crain’s Cleveland Business</em> (2015)</li> <li>“Under Audit: Increased Scrutiny of Restaurants for Ohio Sales Tax,” <em>a la carte Magazine</em> (2013)</li> <li>“Refund Opportunity: Sales Tax Exemptions Available for Restaurant Purchases,” <em>a la carte Magazine</em> (2013)</li> <li>“Low Tax Rates and Incentives Give Ohio a Business-Friendly Landscape, Spurring Economic Recovery and Growth,” <em>Journal of Multistate Taxation and Incentives</em> (2012)</li> <li>“Taxpayer Permitted to Present Newly Prepared Valuation at Board of Tax Appeals,” <em>Journal of Multistate Taxation and Incentives</em> (2012)</li> <li>Assistant Editor and Associate Editor:<em> Akron Law Review</em></li> </ul>