Thomas I. Hausman, Esq.
Thomas I. Hausman joined Schneider, Smeltz, Ranney & LaFond in 2010 as of Counsel. He specializes in tax, partnership and corporate practice, and estate planning. He counsels clients on, and prepares, partnership agreements, shareholders’ agreements, succession planning agreements, wills, trusts, merger and business acquisition agreements, like-kind exchanges, employment contracts, and generally represents businesses in their regular business needs. He advises clients who desire to invest in businesses and real estate ventures. In addition, Mr. Hausman represents taxpayers in tax controversy matters before the Internal Revenue Service, the Ohio Board of Tax Appeals, and in the United States Tax Court.
Mr. Hausman is a frequent speaker at the Cleveland Tax Institute, and was the general chairman in 1996. He is a member of the American Bar Association Section of Taxation, Partnership Tax Sub-Committee; and the Ohio State Bar Association. He is also a member of the Federal Tax Specialty Board, Ohio State Bar Association, 2000 to date.
Since 1992, Mr. Hausman has taught tax law at Case Western Reserve University School of Law. From 1994 to 2005, he was a full-time faculty member of the Law School, and was the Administrative Director of the School’s Graduate Tax (LL.M.) Program. He continues to be an adjunct professor at the Law School, teaching courses in Estate Planning and Partnership Tax.
Estate Planning and Probate
• University of Colorado, 1970, B.A. in Economics
• Michael E. Moritz College of Law at the Ohio State University, 1973, J.D.
• New York University School of Law, 1976, LL.M. (Tax)
Awards & Honors
• Case Western Reserve University Law Professor
Court and Bar Associations
• Member of the American Bar Association- Section of Taxation
• Member of the Ohio State Bar Association- Federal Tax Specialty Board
• Member of the Cleveland Metropolitan Bar Association
Recent Articles, Presentations & Seminars
- Planning for the Receipt of a Partnership Compensatory Interest, 114 Tax Notes 529 (2007)
- Passive Activities and Real Estate Professionals, 34 J. Real Estate Taxation 134 (2007)
- Preferred Partnership Interests: Debt or Equity?, 4 J. Passtthrough Entities 29 (2001)
- Mixing Bowls and Marketable Securities in a Family Limited Partnership, 101 Tax Notes 373 (2003)
- Preferred Partnership Interests: Debt or Equity?, 4 J. Passthrough Entities 29 (2001)
- Partnership Allocations: Seeking Something Simpler, 88 Tax Notes 1385 (2000)