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Nathaniel D. Tucker

Associate
Areas of Practice
Business Organization and Transactions • Taxation
Biography

Nate’s practice focuses on advising businesses and individuals on tax issues related to various business transactions, including entity selection, mergers and acquisitions, and asset and stock purchases. He also represents real estate clients utilizing historic tax credits, new market tax credits, and low-income housing tax credits in the development of their projects. Nate also has advised non-profit organizations on a variety of different tax exemption issues and general corporate governance. 

Nate received his B.S.B.A. in Finance, cum laude, from Ashland University in 2012. He earned both his J.D. degree, summa cum laude, from the University of Akron School of Law and his Master of Taxation from The University of Akron College of Business in 2015. 

Nate has served as an adjunct professor of Legal Analysis, Research, and Writing at The University of Akron School of Law, and he previously served as Chairman of the Board of Directors of Royal Redeemer Lutheran Church in North Royalton, Ohio. He has also been a guest speaker on multiple occasions at the Cleveland Metropolitan Bar Association’s Annual Tax Conference. 

Honors & Awards

  • Best Lawyers in America “Ones to Watch” 2023

Career Highlights

  • Represented project owner and developers in real estate purchase and renovation of a post office building in Toledo, Ohio, the purchaser of which was funded by multiple sources including new market tax credits and historic tax credits.
  • Represented project manager and developer in acquisition and renovation of a multi-family apartment complex in Lorain, Ohio which was funded by multiple sources including low income housing tax credits.
  • Represented project owner and developer in the new market tax credit unwind for a museum located in Cleveland, Ohio.
  • Represented non-profit religious organization in partial Ohio real estate tax exemption for real estate acquired wherein portions of the real estate were leased to other non-profit and for-profit organizations.
  • Obtained full abatement of $20,000 IRS penalty against chiropractic company.
  • Represented husband and wife-owned car dealership and auto repair shop in business succession planning.
  • Represented real estate partnership in converting partnership to a tenancy-in-common so the partners could engage in a 1031 tax-free exchange.
  • Represented taxpayer in Ohio sales and use tax audit for boat purchases and persuaded the Ohio Department of Taxation not to propose a sales and use tax adjustment on a $3.5 million boat purchase and to impose no penalties on any of the purchases.
  • Assisted in the merger of two real estate investment and real estate management companies.
  • Assisted taxpayer who sold commercial real estate valuing approximately $28 million in forward 1031 transaction.
  • Ohio, 2015
  • Pennsylvania, 2024
  • The University of Akron School of Law, Akron, Ohio, 2015, J.D
  • The University of Akron College of Business, Akron, Ohio, 2015, Masters of Taxation
  • Ashland University, Ashland, Ohio, 2012
  • Cleveland Metropolitan Bar Association
  • Ohio State Bar Association