Taft attorneys Don Mottley and Dan Hoffheimer wrote the article “Ohio Income Tax Residency: Is There Still a ‘Bright Line’ Test After Cunningham v. Testa” for the September/October 2015 issue of Probate Law Journal of Ohio. The article discusses how the Cunningham decision makes it more difficult for a taxpayer with homes both inside and outside of Ohio to show that the taxpayer is not an Ohio resident for income tax purposes. Mottley represented the taxpayer in the case.
Mottley is of counsel in the firm’s Tax group. He focuses his practice on state and local tax matters, tax issues involving non-profit organizations, tax controversies (federal, state, and local), and public agency law.
Hoffheimer is a partner in the firm’s Private Client group. He focuses his practice on estate planning, trust and probate law, nonprofit and charitable organizations and foundations, family businesses, elder law and guardianships, estate and gift taxation, charitable giving, including art and collectibles, and probate court litigation.