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Louis F. Lobenhofer

Title: 
Professor of Law
Office: 
Tilton Hall #185
Phone #: 
419-772-2221
Fax #: 
419-772-3514
Email: 
l-lobenhofer@onu.edu
Biography: 

Prior to joining the faculty, Professor Lobenhofer practiced law in Denver, Colorado. He is the faculty sponsor of the Volunteer Income Tax Assistance (VITA) Program and has written extensively in the areas of taxation, estate planning, corporate planning and law office management. Professor Lobenhofer is a member of the Teaching Taxation Committee of the ABA Tax Section.

Education: 
LL.M., University of Denver
J.D., University of Colorado School of Law
A.B., College of William and Mary
Teaching Interests: 

Federal Income Taxation
Taxation of Partnerships and Partners
Taxation of Corporations and Shareholders
Business Planning

Faculty Activities
Articles: 

Income Tax Consequences of Children and Childhood, 21 page outline presented to the Findlay Income Tax Seminary, January, 2008.

Business Expenses, 25 page outline presented to the Findlay Income Tax Seminar, January, 2007.

Installment Sales, 19 page outline presented to the Findlay Income Tax Seminar, January 6, 2006.

Like-Kind Exchanges, 25 page outline presented to the Findlay Income Tax Seminar, January 7, 2005.

Tools and Techniques for Estate Planning for Most People, a 25 page outline presented to the Findlay Estate Planning Council May 5, 2004.

S Corporations, a 27 page outline presented to the Findlay Income Tax Seminar, January 9, 2004.

Disclaimers, a 15 page outline presented to the Findlay Estate Planning Council, May 7, 2003.

Endgames: Selling or Redeeming Partnership Interests, Liquidating the Partnership, 19 page outline presented to the Hancock County Law Library Ass’n. Income Tax Seminar, January 3, 2003.

Estate Planning Problems of S Corp. Shareholders, 10 page outline presented to the Findlay Estate Planning Council, May 1, 2002.

Partnership Allocations, 31 page outline presented to the Hancock County Law Library Ass’n. Income Tax Seminar, January 4, 2002.

Death of a Partner, 11 page outline presented to the Findlay, Ohio, Estate Planning Council, May 2, 2001.

Partnership Tax: Pass-Through and Distributions, 17 page outline presented to the Hancock County Law Library Ass’n. Income Tax Seminar, January 5, 2001.

The New Tax Practitioner Privilege: Limited Privilege and Significant Disruption, 83 TAX NOTES 1619-1631 (1999).

Limited Liability Entities in Ohio: A Primer on the Limited Liability Company and Partnership with Limited Liability, Their Substantive and Tax Aspects, 21 OHIO N.U. L. REV. 39-105 (1994).

The Income Taxation of Exchanges of Property for Private Annuities: History and a Proposal, 21 PAC L.J. 271 (1990).

Recommended Tax Library for the Attorney in the Small and Medium- Sized Firms (pts. 1 & 2), PRAC. TAX LAW., Fall 1988, at 17, PRAC. TAX LAW., Winter 1989, at 31.

The Repeal of the General Utilities Doctrine: The Consequences of Incomplete and Unexpected Tax Reform, 4 AKRON TAX J. 153 (1987).

Modern Trust Techniques for Giving to Children, OHIO BANKER, April 1984, at 22.

Who Do You Trust?--Planning Opportunities for Parents Making Gifts to Their Children with Themselves as Trustees, 9 OHIO N.U. L. REV. 171 (1982).

Professional Development: 

CLEs

The New Tax Preparer Privilege--It's Less Than You Think, 9 page outline presented to the Hancock Law Library Ass'n. Income Tax Seminar, January 8, 1999.

Special Use Valuation and Small Business Valuation, 15 page outline presented to Findlay, Ohio, Estate Planning Council, May 6. 1998.

1997 Act Changes Affecting Capital Gains, 10 page outline presented to the Hancock County Law Library Ass'n. Income Tax Seminar, January 9, 1998.

Subchapter S Changes, 1996, 8 page outline presented to the Hancock County Law Library Ass'n. Income Tax Seminar, January 10, 1997.

Avoiding Pitfalls in Marital Deduction Planning, 14 page outline presented to Findlay, Ohio, Estate Planning Council, May 1, 1996.

Charitable Remainder Trusts--Historical and Technical Perspectives, speech to Ohio Northern University Planned Giving Seminar, September 19, 1995, with 20 page outline.

Family Limited Partnerships and LLC's, speech to Findlay Estate Planning Council, May, 1995, with 19 page outline.

Current Developments in Federal Income Tax, speech to the Lima Society of Certified Management Accountants, October 20, 1994, with 16 page outline.

The Ohio Limited Liability Company Act, speech to the Findlay, Ohio, Estate Planning Council, May 4, 1994, with 8 page outline.

Limited Liability Companies, speech to the Findlay, Ohio, Estate Planning Council, May 5, 1993, with 10 page outline.

GRITs, GRATs, and Other Growling Noises: The New Valuation Rules of Chapter 14, speech to Findlay Estate Planning Council, May 6, 1992, with 26 page outline.

Ownership Agreements, speech to Findlay, Ohio , Estate Planning council, April 3, 1991, with 17 page outline.

Partnerships and S Corporations in Estate Planning, speech to the Findlay, Ohio, Estate Planning Council, March 7, 1990, with 21 page outline.

Law Office Management in Litigation, 20 page outline distributed at Ohio Northern University Law Review Symposium on Litigation at Ada, Ohio, October 21, 1989.

Case Planning, 7 page paper distributed at Ohio Northern University Law Review Symposium on Litigation at Ada, Ohio, October 21, 1989.

Tax Implications of Ohio Business Associations, 46 page outline distributed at Seminar on Ohio Business Associations, Hancock County Law Library Assocation, Findlay, Ohio, November 6, 1987.

Income Shifting, 19 page outline distributed at Tax Planning Seminar at Bownling Green State University, October 1985.

Income Shifting Techniques After the Tax Reform Act of 1984, 8 page outline distributed to Lima Society of CPA's, March 1985.

Current Developments in the Taxation of Individuals, 60 page outline distributed at Ohio Northern University Law Review Symposium on Tax December 1984.

Drafting Marital Deduction Clauses, 18 page outline distributed at Hancock County Law Library Assocation Estate Planning Seminar, November 1980.

Faculty-Staff Listing: