Martin E. Mooney
Marty practices in the individual and business tax areas and has extensive experience representing partnerships, limited liability companies, and corporations on issues ranging from formation to exit strategies, including reorganizations, mergers, acquisitions, redemptions, and consolidated return issues. Clients in Marty’s business practice range from sole proprietors to publicly held companies.
Marty has years of experience working with clients to structure the purchase, sale, and operation of a business to allow owners and service providers to take advantage of tax-planning opportunities in a manner that maximizes after-tax cash. He has worked with a wide variety of businesses to overcome challenging tax issues and availing themselves of money saving tax benefits. He has advised stand-alone C-corporations as well as C-corporations that are part of an affiliated group filing a consolidated return. Likewise, he has years of experience working with pass-through entities on both a stand-alone basis and as part of a fund or other group of entities.
In addition, he has extensive experience in representing taxpayers before the Internal Revenue Service in private letter rulings, audits, appeals hearings, and in judicial forums.
Clients include closely held and publicly traded businesses in need of assistance with significant federal income tax issues.
Tax advisor regarding purchases, sales, formation and operational issues, and exit strategies.
Notre Dame Law School, JD, 1978, cum laude
Associate Editor, Notre Dame Lawyer
New York University, LL.M., Taxation, 1982
Graduate Editor, Tax Law Review
Gerald L. Wallace Scholarship
University of Notre Dame, MBA, 1978, cum laude
Notre Dame Fellowship
Princeton University, A.B., 1974, Economics, cum laude
The Best Lawyers in America® 1995-2019
Selected for inclusion in Ohio Super Lawyers® 2008, 2011, 2012
AV® Rated, Martindale-Hubbell®
American Bar Association, Committee on Partnerships
Cincinnati Bar Association, Taxation Section; Past Chairman
Ohio State Bar Association
Southwestern Ohio Tax Institute, Past Chairman
National Underground Railroad Freedom Center, Board of Directors
Pregnancy Center West, Trustee
St. Xavier High School Boosters, Past President
Princeton University Ohio Valley Region Alumni Club, Past President
Princeton University Annual Giving, Regional Chair, 1993-1995
Clovernook Country Club, Board of Directors, 1991-1993
St. James Athletic Club, Past President
“Getting a Basis Step-Up without Buying Assets,” 2014 Southwestern Ohio Tax Institute
“Section 704(c) Issues-From the Basics to Revenue Ruling 2004-43 and Its Aftermath,” 2008, Southwestern Ohio Tax Institute
“LLCs, LLPs and Partnerships: Organization and Operation in Ohio,” 2008 Lorman Education Services
Introduction to Tax Law, 2007, “Partnership Taxation”
“Allocation of Profits and Losses” and “Operating Distributions and Payments to Partners,” 2005, Lorman Education Services
“Hot Topics in Flow-Through Entity Taxation,” 2004, Southwestern Ohio Tax Institute
“Multiple Entity Planning With S Corporations” and “A Primer On S Corporations In Kentucky: Tax and Non-Tax Issues” 2002
“LLCs In Ohio: Counseling Start-Up and Emerging Growth LLCs” 2001, Lorman Education Services
“Family Limited Partnerships and Limited Liability Companies in Ohio,” 2001, National Business Institute
University of Cincinnati-College of Business, Masters Program, Partnership Tax, 2000-2006 – Instructor
“Equity Interests for Employees in Pass-Through Entities,” 1999, Southwestern Ohio Tax Institute
“Financial Strategies for High Growth Companies – Tax Considerations,” 1998, Cambridge Institute
“Life Insurance Opportunities for Pass-Through Entities,” 1998, Union Central Life Insurance Company
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