Richard B. Fry III

• Joined the firm as an associate in 2008; was elected partner in 2015
• Serves as Chair of the Taxation Section of the Business Practice Group (2019)
• Member of Buckingham's Business and Real Estate & Construction Practice Groups
• Experience includes, representing clients on a wide variety of federal and state tax matters, real estate and other significant transactions, and business structure/organizations, with a focus on Ohio and multistate planning and controversies

• VVF Intervest, LLC v. Harris, Ohio BTA No. 2019-1233 (September 13, 2023)
• Defender Sec. Co. v. McClain, 2020-Ohio-4594
• Great Lakes Bar Control, Inc. v. Testa, Tax Comm’r of Ohio, 2018-Ohio-5207
• Cincinnati Reds, LLC v. Testa, Tax Comm’r of Ohio, 2018-Ohio-4669.
• Karvo Paving Co. v. Joseph W. Testa, Ohio BTA No. 2016-782 (January 4, 2018)
• WCI Steel, Inc. v. Testa, Ohio Supreme Court, 2011-Ohio-3280
• Crown Communications, Inc. v. Testa, 2013-Ohio-3126
• Heartland Education Community, Inc. v. Testa, Ohio BTA No. 2012-277 (Sept. 3, 2014)
• Dulay v. Testa, Ohio BTA No. 2014-2074 (Dec. 3, 2015)
• East Manufacturing Corp. v. Testa, Ohio BTA No. 2015-2111 (April 17, 2017)

• The University of Akron School of Law (J.D., summa cum laude, 2008)
  • Assistant Editor and Associate Editor, Akron Law Review
• The University of Akron (MTax, 2008)
• Kent State University (B.B.A. Finance, cum laude, 2003)

Admissions

• Ohio
• U.S. District Court, Northern District of Ohio
• U.S. Tax Court

• Recognized in The Best Lawyers in America^® (2022-2025)
• Greater Akron Chamber of Commerce 30 for the Future recipient (2021)
• Law360 Rising Star, Tax (2021)
• Selected for inclusion in Ohio’s Super Lawyers® – Rising Stars™ (2017-2022), as voted by his peers
• Ohio State Bar Association, Labor and Employment Law Student Achievement Award

• Greater Akron Chamber of Commerce, Board of Directors
• Akron Tax Club
• Boys & Girls Club of Northeast Ohio, Board of Directors
• Stewart's Caring Place, Board of Directors
• Law360, State Tax Editorial Board
• Leadership Akron, Class 38

Associations

• Ohio State Bar Association
  • Sales & Use Tax Subcommittee of Taxation Committee, Co-Chair
  • Taxation Committee, Former Chair
• Akron Bar Association
• American Bar Association
  • State and Local Tax Committee

Presentations:

• "News from the Front: Substantial Nexus Wars, States are in Attack Mode," Ohio Society of Certified Public Accountants
  • Columbus Spring CPE (2017)
  • Youngstown CPE Day (2017)
  • Cleveland Spring CPE (2017)
• "Nexus Wars: States Take Aim at Quill Physical Presence Standard," Ohio Society of Certified Public Accountants, Akron CPE Day (2017)
• "Don't' be Surprised by What the CAT Drags in: Commercial Activity Tax Update" Ohio Society of Certified Public Accountants
  • Dayton Accounting Show (2016)
  • Cleveland Accounting Show (2016)
  • Ohio SALT Conference (2016)
• "Tech and Taxes: How Ohio Taxes are Imposed on E-Commerce, Software and Related Services," Ohio SALT Conference (2016)
• "InvestOhio Credit and Commercial Activity Tax," Shaker LaunchHouse Lunch + Learn (2016)
• "Commercial Activity Tax Update," NEO Ohio SALT Conference (2015)
• "Ohio Income Tax: Snowbirds Clipped by Ohio Supreme Court," Breakfast with Buckingham (2015)
• "Multistate Tax: Navigating Nexus," Akron CPE Day (2015)
• “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)

• Co-author of Ohio State Tax Blog
• Co-author "Sales and Use Tax for Remote Sellers: Ohio," Practical Law (2019)
• Co-author "Ohio Tax Changes on the Horizon, Sales Tax to Become Even More Significant," Crain's Cleveland Business (2017)
• "Increased Focus on Ohio Use Tax: Is Your Business and Easy Target for the Ohio Department of Taxation?" Crain's Akron Business (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)