David F. Waterman

“Investing in client relationships enables a profit center approach to legal and financial services.” A transactional tax lawyer with regular involvement in tax controversies for over 35 years, Gary M. Harden partners with clients and collaborating professionals on a national platform, designing and implementing value added business - tax strategy. His practice areas include mergers and acquisitions (M&A), syndications, finance and insurance; with niche areas in intellectual p...

Graham A. Bluhm concentrates his practice in the areas of transactional law, commercial law, general corporate and business law. Mr. Bluhm has served as counsel in multiple business organizations, mergers, asset and stock acquisitions, and business succession plans. He frequently represents clients before the Ohio Department of Taxation. In addition, he has presented seminars on sales and use tax and the legal concerns of operating a business. He obtained his juris doctorate degree from the U...

Casey Talbott is a member of Eastman & Smith Ltd., concentrating his practice in the defense of significant personal injury, wrongful death, and insurance coverage actions. He also has significant experience counseling railroad companies with respect to operations concerns throughout the State of Ohio. Mr. Talbott received his undergraduate and law degrees from The Ohio State University. He is a member of the Ohio Association of Civil Trial Attorneys, National Association of Railroad Tria...

David W. Carter proactively advises clients on all areas related to estate planning. His goal is to successfully formulate a plan tailored to each client’s needs while helping them understand the process and giving them confidence and peace of mind. Mr. Carter, member, graduated from the University of Toledo (B.S., 1993) and the Thomas M. Cooley Law School (J.D. 1998). He concentrates his practice in the areas of estate planning; probate and trust administration; estate, gift and income...

Adam S. Nightingale provides legal representation and crisis management for companies, health care/medical providers and other individuals subject to government investigations and prosecutions. He also assists his clients in responding to subpoenas and civil investigative demands from federal and state regulatory and law-enforcement agencies, including the U.S. Department of Justice (DOJ), Federal Bureau of Investigation (FBI), Internal Revenue Service (IRS) and Department of Health and Human...

Carrie L. Urrutia’s practice includes counseling on employment policies and handbooks, training, representing employers in administrative proceedings, defending against discrimination claims and providing guidance on the Americans with Disabilities Act (ADA), Family and Medical Leave Act (FMLA), drug testing, privacy, harassment, workers' compensation and a host of other employment law issues. Ms. Urrutia regularly defends employers in state and federal courts as well as administrative ...

During his 38 years of practice, David L. Kuhl has represented public and private companies in all phases of their development. He counsels numerous family and closely held businesses and sits on several corporate boards. He also practices in the health law area and represents numerous health care clients including hospitals, joint ventures, physician group practices, imaging centers, outpatient surgery centers and other providers. Mr. Kuhl is the author of the "Business Law and Practice" cha...

With experience as a professional negotiator, a professor of organizational behavior and change, and nearly 25 years as a business lawyer, Fadi V. Nahhas takes a broad view of transactions. His unique personal and professional background has shaped both his practice and his approach to clients. Mr. Nahhas served as chair of the Eastman & Smith’s Executive Committee of the Firm and functions as outside general counsel on diverse needs of midsize businesses involved in a variety of in...

Scott is a lifelong Clevelander who loves this city and treasures his ability to represent people across the Greater Cleveland Area. His mother’s parents were Holocaust survivors and his parents instilled in him the value and need to fight for the little guy. He does this every day in his work. Scott enjoys providing people with some measure of comfort during difficult times and works to be a reliable, trustworthy voice and advocate for his clients. When he’s not in the office, Sc...

David C. Krock has over 34 years of experience as a lawyer, CPA (non-practicing), trust officer and tax advisor. His law practice is concentrated primarily in the areas of estate planning, business succession planning, charitable planned giving, probate, tax and providing general counsel to small and medium size businesses. Mr. Krock is a member of Eastman & Smith. Mr. Krock graduated from the University of Toledo College of Law in 1982 where he was a member of the law review. He is a mem...