Brian C. Close

Partner

Brian leverages a practical approach with a thorough understanding of the corporate world to provide strategic business counsel and tax services to individuals, business owners, start-up entities, family businesses, and established corporations. He advises clients on a number of matters, including contractual drafting and negotiations, capital and private equity transactions, mergers and acquisitions, succession and exit planning, and real estate transactions. He also has experience guiding clients through tax challenges, including tax-free restructuring and reorganizations, partnership tax and income tax planning, real estate tax appeals, and federal and local tax controversies. Brian represents a number of emerging and growth-stage companies with respect to structuring and negotiating capital formation transactions, including crowdfunding and venture capital.

He brings the energy and drive needed to lead his innovative, entrepreneurial, and fast-paced clients through the bureaucracies of and landmines in the corporate and tax arenas. With an LL.M. in taxation and a B.A. in economics and management, Brian’s background and experience enable him to structure transactions that will not only protect his clients but also generate substantial cost savings. His growing practice enables him to stay up on the most recent developments, from representing real estate developers in Low Income Housing Tax Credit (LIHTC) and Historic Tax Credit (HTC) deals to assisting closely held business entities prepare for an Employee Stock Ownership Plan (ESOP). Providing practical solutions to complex issues is part of the reason Brian has been selected for the Ohio Rising Stars® list and rated a Top Lawyer by Columbus CEO magazine.

Credentials

Education

Capital University School of Law (LL.M., 2007)

  • Taxation

Capital University School of Law (J.D., summa cum laude, 2005)

  • Dean’s List (2002 – 2005)
  • Law Review
  • Six CALI Awards for Excellence

DePauw University (B.A., 2001)

  • Economics and Management
  • Dean’s List (1998 – 2001)
  • Captain of football team and academic all-american (2000)
  • Studied abroad at Westminster University in England

Bar admissions

  • Ohio
  • Florida

Affiliations and memberships

  • City of Upper Arlington
    • City Council member
    • Board of Tax Appeals (2010 – 2016)
  • Upper Arlington Rotary
  • Upper Arlington School Levy, treasurer (2012 – 2016)
  • Grandview Heights, Board of Tax Appeals (2016 – present)
  • Columbus Bar Association,
    • Business Tax Committee
      • Chair (2010 – 2011)
      • Vice chair (2009 – 2010)
  • Boys & Girls Clubs of Columbus, December Fundraiser Host (2014 – present)
  • Leadership UA (2009)
  • Upper Arlington Schools, Finance Advisor Group (2012 – 2015)
  • St. Agatha Church
  • Ohio State Bar Association
  • Florida Bar Association
  • Columbus Bar Association

Distinctions

  • Ohio Rising Stars® 
  • Best Lawyers®
    •  Corporate Law (2022,2024)
  • Peer Review Rated AV in Martindale-Hubbell
  • Top Lawyers by Columbus CEO magazine

Publications
  • February 10, 2020

    Ohio Supreme Court Finds Sale of LLC Interests May Be Real Estate Value for Tax Increase Complaints

News
  • August 21, 2025

    260 Dinsmore Attorneys Listed as 2026 Best Lawyers®, Ones to Watch

  • August 15, 2024

    250+ Dinsmore Attorneys Named 2025 Best Lawyers ®, Ones to Watch

  • August 17, 2023

    200+ Dinsmore Attorneys Named 2024 Best Lawyers®, “Ones to Watch”

  • August 18, 2022

    2023 Best Lawyers® List Recognizes 190 Dinsmore & Shohl Attorneys

  • August 19, 2021

    Best Lawyers® Recognizes 191 Dinsmore & Shohl Attorneys

  • August 20, 2020

    Best Lawyers® Recognizes 180 Dinsmore & Shohl Attorneys