Richard B. Fry III: Lawyer with Buckingham, Doolittle & Burroughs, LLC

Richard B. Fry III


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Experience & Credentials

Practice Areas

  • Business
  • Real Estate & Construction
  • Taxation
University Kent State University, B.B.A., cum laude, 2003; The University of Akron College of Business Administration, Masters of Taxation, 2008
Law SchoolThe University of Akron School of Law, J.D., summa cum laude, 2008; Assistant Editor and Associate Editor, Akron Law Review, Recipient of Judge Harold and Jeanette White Scholarship, 2006-2007, Recipient of Ohio State Bar Association, Labor and Employment Law Student Achievement Award - Externship with Mid-American Conference
Admitted2008, Ohio; 2011, United States District Court, Northern District of Ohio; 2011, United States Tax Court

Professional & Civic Involvement

•Member: Akron Tax Club
•Member: Boys & Girls Club of the Western Reserve, Aspire! Committee
•Member: Boys & Girls Club of the Western Reserve, Marketing Committee


•Member: Akron Bar Association
•Member: American Bar Association
•Member: Ohio State Bar Association, Taxation Committee


As a business tax attorney, I represent small to mid-size business owners and managers who seek my trusted advice on significant transactions and difficult challenges facing their businesses. I advise my clients on state and local tax issues, counsel clients on commercial and real estate transactions, and resolve state and local tax controversies on behalf of my clients.

I have vast experience with Ohio and multistate tax issues, including Ohio sales/use tax, commercial activity tax, and personal income tax audits, appeals and planning. Because of my tax background, I often advise clients on the business and tax implications related to their corporate structure and significant transactions.

My ability to understand my clients' business and tax objectives, and help them achieve those objectives in a practical manner without disrupting commercial operations, is one of the many benefits I can offer you and your business.


•Works in the Business Practice Group and has experience in a wide variety of areas, including federal and state tax matters, mergers and acquisitions, real estate, litigation and business organizations
•Focuses on state and local tax matters, including Ohio tax controversies, sales and use tax and multistate tax planning
•Joined the firm as an associate in 2008; was elected partner in 2015

Awards & Honors

•Recipient: Judge Harold and Jeanette White Scholarship (2006-2007)
•Recipient: Ohio State Bar Association, Labor and Employment Law Student Achievement Award

Presentations & Publications

•“Nexus: Where Are We Today and Where Are the States Heading?” NEO SALT Conference (2014)
•“Ohio CAT Sourcing and Consolidations/Combinations, ” NEO SALT Conference (2014)
•“Drop Shipment Compliance, ” National Business Institute's Ohio Manufacturing Tax Planning and Accounting Conference (2014)
•“Organization: Name, Term, Purpose, Determining Tax Classification and Other Initial Considerations, ” National Business Institute's Ohio Manufacturing Tax Planning and Accounting Conference (2014)
•“Ohio Tax Update, ” Cleveland Accounting Show (2014)
•“Ohio State Tax Issues with Oil and Gas Operations, ” Buckingham, Doolittle & Burroughs's Annual Real Estate &Construction Law Seminar (2013)
•“Navigating Varying State Policies on Registrations and Exemptions, ” Strafford Drop Shipments and Sales Tax Teleconference (2013)
•“Growing Your Business with the Support of Tax Incentives & Economic Development Tools, ” Northeast Ohio State & Local Tax Conference (2013)
•“Multistate Tax Concerns for the E-Business, ” Akron Bar Association (2011)
•“Ohio Use Tax Liability, Reporting, Compliance and Enforcement Issues, ” LexisNexis Tax Law Community Podcast
•“Minimizing Your State Tax Obligations, ” Breakfast with Buckingham (2011)
•“Emerging Trends and Legal Updates, ” National Business Institute Entity Selection: Beyond the Basics (2011)
•“Drafting Operating Agreements, ” National Business Institute Entity Selection: Beyond the Basics (2011)
•“Forming and Funding an LLC: Procedures, Requirements and Practical Tips, ” National Business Institute LLC Workshop: Choose, Draft and Maintain (2012)

• Increased Focus on Ohio Use Tax: Is Your Business and Easy Target for the Ohio Department of Taxation? Crain's Akron Business Guest Blog (2015)
•Quoted in Tax Implications of Gov. Kasich's New Budget Discussed, Akron Legal News (2015)
•Quoted in Cleveland Asks Ohio Supreme Court to Reconsider Jock Tax Ruling, Akron Legal News (2015)
•“Ohio tax incentives, savings for small, midsize businesses: Critical planning opportunities, ” Crain's Cleveland Business (2015)
•“Under Audit: Increased Scrutiny of Restaurants for Ohio Sales Tax, ” a la carte Magazine (2013)
•“Refund Opportunity: Sales Tax Exemptions Available for Restaurant Purchases, ” a la carte Magazine (2013)
•“Low Tax Rates and Incentives Give Ohio a Business-Friendly Landscape, Spurring Economic Recovery and Growth, ” Journal of Multistate Taxation and Incentives (2012)
•“Taxpayer Permitted to Present Newly Prepared Valuation at Board of Tax Appeals, ” Journal of Multistate Taxation and Incentives (2012)
•Assistant Editor and Associate Editor: Akron Law Review

Reported CasesReported Cases: Crown Communications, Inc. v. Testa, 2013-Ohio-3126.; Heartland Education Community, Inc. v. Testa, Ohio BTA No. 2012-277 (Sept. 3, 2014).

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Ohio CAT: BTA Predictably Upholds Ohio’s Bright-Line Nexus Standard in Two Cases Despite Lack of Physical Presence
Casey J. Davis,Steven A. Dimengo,Richard B. Fry, April 10, 2015
The Ohio BTA has released two nearly identical opinions upholding commercial activity tax (CAT) assessments on retailers lacking an Ohio physical presence. In Newegg Inc. v. Testa, Ohio BTA, No. 2012-234 (2/26/2015) and Crutchfield, Inc. v. Testa, Ohio BTA, No. 2012-926, 2012-3068, and 2013-2021...

Ohio Income Tax: An Individual May Now Spend Up to 7 Months In Ohio, But Still Be Taxed As A Nonresident Under the Bright-Line Residency Test
Casey J. Davis,Steven A. Dimengo,Richard B. Fry, April 10, 2015
Qualifying as a nonresident for Ohio income tax purposes, which can significantly reduce tax owed on investment and business income, has gotten easier. Ohio residents are taxed on all their income, subject to a resident credit for income taxed by other states. Conversely, nonresidents are only...

Will Governor’s Kasich’s Proposed Budget Significantly Increase the Tax Burden on Ohio Businesses?
Casey J. Davis,Steven A. Dimengo,Richard B. Fry, April 10, 2015
Governor Kasich’s tax policy since taking office has been clear - lowering the income tax burden, especially for small business owners, will increase Ohio’s attractiveness to businesses. So, it is not surprising that the 2016 - 2017 budget proposal includes an over 20% reduction in the...
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Office Information

Richard B. Fry III

3800 Embassy Parkway, Suite 300
AkronOH 44333


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