J. Michael Cooney


Mike Cooney is a Partner in the Corporate Department and Chair of the Estate & Trust Practice Group. Mike advises clients in estate planning, including federal and state estate and gift tax matters and related income tax planning. He represents trustees and trust beneficiaries in legal issues with respect to trust administration. Mike also represents executors and beneficiaries in Probate Court matters, including related tax matters. He represents taxpayers in tax planning and tax controversies. He also serves as an expert witness in connection with estate planning, estate administration, and tax issues.


  • University of Michigan Law School  (J.D., magna cum laude, 1975)
  • Xavier University  (A.B., magna cum laude, 1972)

Bar Admissions

  • Ohio

Court Admissions

  • U.S. Tax Court


  • American Bar Association
  • Ohio State Bar Association; Estate Planning, Trust and Probate Law Section Council, Vice-Chair
  • Cincinnati Bar Association; Taxation Section; Trusts, Wills and Estate Planning Section, Past Chair
  • Cincinnati Bar Foundation, Past President
  • Cincinnati Estate Planning Council, Past President
  • American College of Trust and Estate Counsel, Fellow, State Chair
  • Southwestern Ohio Tax Institute, Past Chair


  • Listed in The Best Lawyers in America© for more than 20 years
  • Certified by the Ohio State Bar Association as a specialist in Estate Planning, Trust and Probate Law
  • Selected by Law & Politics as one of the Top 100 Lawyers in Ohio and one of the Top 50 in Cincinnati since 2004
  • Selected for the Ohio Super Lawyers® List
  • Peer Review Rated AV in Martindale-Hubbell