J. Michael Cooney


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


  • Best Lawyers® for more than 20 years
    • Trusts and Estates (2021)
  • Certified by the Ohio State Bar Association as a specialist in Estate Planning, Trust and Probate Law
  • Top 100 Lawyers in Ohio and one of the Top 50 in Cincinnati, Law & Politics (2004 - present)
  • Ohio Super Lawyers® 
  • Peer Review Rated AV in Martindale-Hubbell