Gary W. Osborne

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...

“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...

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...

Matthew D. Harper represents in a wide range of business, construction, and real estate disputes. He is a member of Eastman & Smith’s Bankruptcy and Creditors' Rights, Business Litigation, Construction Law and Eminent Domain Practice Groups. Mr. Harper is admitted in state and federal courts throughout Ohio and Michigan and has appeared pro hac vice in business litigation in Indiana, North Carolina, South Carolina and Wisconsin.

Stu Goldberg is a member of Eastman & Smith, concentrating his practice in the areas of product liability, fire, personal injury, commercial litigation, fraud investigations, insurance coverage and health care litigation. Mr. Goldberg has represented large and small manufacturers, retailers, contractors, nursing homes, physicians, trucking and other transportation companies, school districts, auto service centers, individuals, employers and employees, and insurance companies, in a wide va...

Patrick A. Sadowski’s current practice areas include nonprofit organization formation and taxation; estate planning; Medicaid planning; probate, estate and trust administration; estate, trust, gift and income taxation; general business law, including mergers and acquisition and business succession planning; and real estate.

Kevin D. Devaney, a registered pharmacist and an attorney, brings his perspective as a health care provider, as well as over thirty years of legal experience, to his role in assisting health care clients with peer review matters, compliance issues and health care-related business transactions (including mergers and acquisitions). He is a member of Eastman & Smith. Mr. Devaney earned a bachelor of science in pharmacy and masters of business administration from the University of Buffalo, an...

Chad M. Tuschman is a top attorney recognized by Best Lawyers in the practice area(s) of Personal Injury Litigation - Plaintiffs. Chad M., who practices law in Toledo, Ohio, has been recognized since 2019. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Chad M. is held by other top lawyers in the same geographic and legal practice area.

Thomas J. Gibney concentrates his practice in the areas of human resources management in the private and public sectors, employment litigation, private and public sector labor negotiations and contract application, workers' compensation, and federal and state safety regulation litigation. He is a member of Eastman & Smith. Mr. Gibney is a frequent lecturer on the Affordable Care Act, National Labor Relations Act (NLRA), Occupational Safety and Health Act, Family and Medical Leave Act (FML...

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...