Faculty Bios

Nicholas M.J. Ray, C.P.A., Esq.
B.S.S.A., The Ohio State University, 1988;
J.D., cum laude, Capital University Law School, 1997;
LL.M., Capital Law School, 2000.

Nicholas M.J. Ray is of Counsel to the firm and directs the Columbus office. Nicholas has experience in all aspects of state and local taxation including franchise and income tax, real and personal property tax, and sales and use tax issues both in Ohio and throughout the country.

He has represented numerous clients before county boards of revision, the Ohio Department of Taxation, the Ohio Board of Tax Appeals, and the Ohio Supreme Court. Nicholas previously was the head of the state and local practice group for the law firm of Porter, Wright, Morris & Arthur. A Certified Public Accountant (CPA), his background also includes practice in the state and local tax group of a Big 4 accounting firm as well as in a corporate tax department.

Additionally, he is a frequent lecturer on state and local tax issues in the state of Ohio. Currently, Nicholas is the Chair of the Property Tax sub-committee of the Ohio Bar Association. Most recently, he has been lecturing and advising clients in varied industries on the impacts of Ohio Tax Reform.

E-mail Adjunct Professor Nicholas Ray at nray@siegeltax.com.

Faculty

May  15, 2008   
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