People

Justin D. Cook

Justin’s practice focuses on matters of federal and state taxation. He frequently advises 501(c)(3), 501(c)(4) and 501(c)(6) organizations, including hospitals, foundations, political organizations and trade associations, on federal tax issues related to formation, attaining recognition of exemption, operational structures, transactions and dissolution. In doing so, he helps clients navigate the complex supporting organization rules, comply with rules against private inurement and excess benefits, and develop efficient corporate structures for unrelated business activities.

With respect to state taxation, Justin advises businesses on corporate and transaction structures with an emphasis on Ohio’s sales, use and commercial activity taxes. He is also experienced in matters of state tax controversy. In this capacity, he represents taxpayers under audit by the State of Ohio, as well as taxpayers challenging assessments of tax through the administrative process. He is also well-versed in the economic incentives available through Ohio’s Qualified Energy Project tax abatement program.

In conjunction with his tax practice, Justin also advises both for-profit and nonprofit organizations on matters of corporate governance.

Justin earned his Juris Doctor from the Wake Forest University School of Law. He also earned his Master of Laws in Taxation from the Georgetown University Law Center. While attending Georgetown, Justin was an extern with the Honorable Judge Joseph R. Goeke of the United States Tax Court.

Professional & Community Activities

  • Vice Chair, Research & Website, American Health Lawyers Association Tax and Finance Practice Group

Presentations & Published Works

  • Co-author, "The Expanding Reach of Ohio's Commercial Activity Tax," State Tax Notes, May 20, 2019
  • Co-author, “Ohio Sales & Use Tax,” ABA Sales and Use Tax Deskbook, 31st ed., 2017–2018
  • Author, “Updated Application Forms and New Fee Schedule,” AHLA Practice Group Alerts, March 12, 2018
  • Author, "Passthrough Entities and Professional Employer Organizations," State Tax Notes, February 19, 2018
  • Author, “Remote Sellers and Use Tax,” OMA Leadership Briefing Publication, January 19, 2018
  • Co-author, "Ohio Tax Updates, 2017 Edition," State Tax Notes, December 18, 2017

Bar Admissions & Activities

  • Admitted, State of Ohio
  • Admitted, State of North Carolina

Education

  • Georgetown University Law Center (LL.M. in Taxation, with Distinction)
  • Wake Forest University School of Law (J.D., cum laude; Former Staff Member, Wake Forest Journal of Business and Intellectual Property Law)
  • Wofford College (B.A. in Government, minor in English, magna cum laude; Former Commander (President), Sigma Nu Fraternity)