Stephen M. Nechemias

Partner Emeritus Cincinnati


Mr. Nechemias has been engaged in the practice of tax law since 1969. His practice areas are principally federal corporate taxation and state and local taxation, including multi-state sales, use, income, and franchise tax matters.

Mr. Nechemias received his B.S. from Ohio State University (1966) and his J.D. from the University of Cincinnati College of Law (1969). He was admitted to the Ohio bar in 1969 and also is admitted before the Tax Court of the United States, the United States Court of Claims, and the U. S. District Court, Southern District of Ohio. He is a member of the American Bar Association, Taxation Section (Chair of the State and Local Tax Subcommittee of the Committee on S Corporations), the Cincinnati Bar Association (Chairman, Taxation Section 1985), the Ohio State Bar Association (Chairman Taxation Committee 1993-1995; Chairman, Sales and Use Tax Subcommittee of the Taxation Committee, 1989-1991) and the Tax Curriculum Committee of the Ohio CLE Institute, and he has lectured at numerous continuing legal education programs. Mr. Nechemias served as president of the board of trustees of the Legal Aid Society of Cincinnati and has served as president of the Cincinnati College of Law Alumni Association. 

Best Lawyers of America, the oldest and most respected peer-review publication in the legal profession, named Mr. Nechemias as the “Cincinnati Best Lawyers Litigation & Controversy - Tax Lawyer of the Year” for 2012. He has also been named an Ohio Super Lawyer by Cincinnati Magazine every year since 2004. Mr. Nechemias was inducted into the Ohio Tax Hall of Fame in January 2013.


All Service Areas


  • University of Cincinnati College of Law (1969)
  • The Ohio State University (1966)


  • Federal - 6th Circuit Court of Appeals
  • Federal - U.S. Court of Federal Claims
  • Federal - Southern District of Ohio
  • Federal - U.S. Tax Court
  • State - Ohio