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United States Tax Court

Michael A. Ogline

Mr. Michael Ogline focuses his practice in the areas of estate planning, probate, business planning, business formation and succession planning. His practice includes the use of sophisticated planning techniques, drafting of tax sensitive documents, and representation of clients before the IRS.  He is certified as a specialist in Estate Planning, Probate and Trust Law by the Ohio State Bar Association.

David K. Higgins

  • Member, Robinson & McElwee, 1983-present
  • Former Chair, Business Law Department, Robinson & McElwee
  • Partner, Love, Wise, Robinson & Woodroe, 1978-1983
  • Associate, Love, Wise, Robinson & Woodroe, 1976-1978
  • Associate, James, Wise, Robinson & Magnuson, 1975

A founding member of Robinson & McElwee, Mr. Higgins primarily practices state and federal tax litigation, state and federal securities law, asset protection and general business law.