- Real Estate & Construction
|University ||Kent State University, B.B.A., cum laude, 2003; The University of Akron College of Business Administration, Masters of Taxation, 2008|
|Law School||The 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|
|Admitted||2008, Ohio; 2011, United States District Court, Northern District of Ohio; 2011, United States Tax Court|
Co-Chair, Sales and Use Tax Subcommittee of the Ohio State Bar Association, Taxation Committee
Member: American Bar Association
Member: Ohio State Bar Association, Taxation Committee
Member: Akron Bar Association
Practice Area & Professional Experience
• Joined the Firm as an Associate in 2008.
• Mr. Fry 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 organization.
• Mr. Fry focuses on state and local tax matters including Ohio tax controversies, sales and use tax and multistate tax planning.
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
Presentations & Publications
Ohio tax incentives, savings for small, midsize businesses: Critical planning opportunities. Crain's Cleveland Business (March 2015).
Nexus: Where Are We Today and Where Are The States Heading? NEO SALT Conference (August 2014).
Ohio CAT Sourcing and Consolidations/Combinations NEO SALT Conference (August 2014).
Drop Shipment Compliance National Business Institute's Ohio Manufacturing Tax Planning and Accounting Conference (November 2014)
Organization: Name, Term, Purpose, Determining Tax Classification and Other Initial Considerations. National Business Institute's Ohio Manufacturing Tax Planning and Accounting Conference (November 2014)
Ohio Tax Update Cleveland Accounting Show (October 2014)
Under Audit: Increased Scrutiny of Restaurants for Ohio Sales Tax, a la carteMagazine (Fall 2013)
Refund Opportunity: Sales Tax Exemptions Available for Restaurant Purchases, a la carteMagazine (Winter 2013)
“Low Tax Rates and Incentives Give Ohio a Business-Friendly Landscape, Spurring Economic Recovery and Growth,” Journal of MultiState Taxation and Incentives (June 2012)
Taxpayer Permitted to Present Newly Prepared Valuation at Board of Tax Appeals, Journal of MultiState Taxation and Incentives (January 2012)
Multistate Tax Concerns for the E-Business,” Akron Bar Association (March, 2011)
“Ohio Use Tax Liability, Reporting, Compliance and Enforcement Issues,” LexisNexis Tax Law Community Podcast (April, 2011)
“Minimizing Your State Tax Obligations,” Buckingham, Doolittle & Burroughs, LLC Breakfast With Buckingham (September, 2011)
“Emerging Trends and Legal Updates,” National Business Institute Entity Selection: Beyond the Basics (December, 2011)
“Drafting Operating Agreements,” National Business Institute Entity Selection: Beyond the Basics (December, 2011); National Business Institute LLC Workshop: Choose, Draft and Maintain (December, 2012)
“Forming and Funding an LLC: Procedures, Requirements and Practical Tips,” National Business Institute LLC Workshop: Choose, Draft and Maintain (December, 2012)
“Ohio State Tax Issues with Oil and Gas Operations,” Buckingham, Doolittle & Burroughs, LLC Real Estate & Construction Seminar (April, 2013)
“Navigating Varying State Policies on Registrations and Exemptions,” Strafford Drop Shipments and Sales Tax Teleconference (May, 2013)
“Growing Your Business With the Support of Tax Incentives & Economic Development Tools,” Northeast Ohio State and Local Tax Conference (July, 2013)
|Reported Cases||Reported Cases: Crown Communications, Inc. v.Testa, 136 Ohio St.3d 209, 2013-Ohio-3126. Heartland Educ. Comm., Inc. v. Testa, BTA Case No. 2012-277 (Sept. 3, 2014).|
Documents by this lawyer on Martindale.com
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...
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