Practice Areas: Business Litigation, Tax; view more
Licensed in Ohio since: 2004
Education: Capital University Law School
Selected to Super Lawyers: 2022 - 2025 
Selected to Rising Stars: 2015 - 2016 Call today:
614-460-1635
Arnold & Clifford LLP
115 West Main StreetSuite 400
Columbus, OH 43215 Visit website
Details
Damion is a tireless litigator who has successfully handled a wide variety of matters from a case's inception, through trial, and an appeal. Because Damion advises both businesses and individuals, he has a unique perspective to advise clients in the strengths and weaknesses of the claims and defenses of a particular lawsuit. And, if a lawsuit actually proceeds to trial, Damion's experience in handling all phases of a jury trial ensures that his clients obtain the best result possible.
Based upon his prior work at the Ohio Attorney General's Office, Damion also routinely represents businesses and individuals in sales and use tax audits, commercial activity tax audits, income tax assessments, and in collection actions initiated by special counsel for the Ohio Department of Taxation. Damion's tax experience allows clients to successfully resolve past due tax debts and navigate the audit process.
Damion is a former specialist of the United States Army Reserve.
Practice areas
Business Litigation, Tax: BusinessFocus areas
Tax Law
- 80% Business Litigation
- 20% Tax: Business
First Admitted: 2004, Ohio
Professional Webpage: https://www.arnlaw.com/attorney/clifford-damion-m/
- U.S. Court of Appeals for the Federal Circuit, 2023
- U.S. Supreme Court, 2021
- U.S. Tax Court, 2013
- U.S. District Court Northern District of Ohio, 2011
- U.S. Court of Appeals 6th Circuit, 2004
- U.S. District Court Southern District of Ohio, 2004
- Ohio, 2004
- Ohio State Bar Association, Member
- Columbus Bar Association, Member
- State v. Guzman, 3rd Dist. Allen No. 1-18-21, 2018-Ohio-4470 (successfully vacated nunc pro tunc entry of judgment).
- Sims v. Coley, 5th Dist. Licking No. 18 CA 00007, 2018-Ohio-3703 (successfully overturned trial court's grant of summary judgment).
- Pappas v. FM2, LLC, 99 N.E.3d 1107, 2017-Ohio-8548 (10th Dist.)(successfully pierced the corporate veil in order to impose personal liability).
- Anderson v. Bueher, 10th Dist. Franklin No. 15AP-633, 2016-Ohio-665 (successful defense of claimed substantial aggravation of pre-existing conditions).
- Global Knowledge Training, LLC v. Levin, 127 Ohio St.3d 34, 2010-Ohio-4411 (constitutional challenge to imposition of sales tax on computer training).
- Zupancic v. Wilkins, 10th Dist. Franklin No. 08-AP-472, 2009-Ohio-3688 (determination as to what is the proper form of relief for a party seeking to appeal a decision that lacks administrative review).
- Progressive Plastics v. Levin, 8th Dist. Cuyahoga No. 91614, 2009-Ohio-2033 (determination as to what standard is appropriate for valuing inventory).
- Home Depot v. Levin, 121 Ohio St.3d 482, 2009-Ohio-1431 (million dollar plus claim seeking a bad debt deduction).
- Northeast Ohio Psychiatric Institute v. Levin, 121 Ohio St.3d 292, 2009-Ohio-583 (real property exemption for a mental health facility).
- Southside Cmty. Dev. Corp. v. Levin, 119 Ohio St.3d 521, 2008-Ohio-4839 (real property question as to whether a subsequent owner could intervene in a prior owner’s application for exemption).
- Coniglio v. State Med. Bd., 10th Dist. Franklin No. 07-AP-298, 2007-Ohio-5018 (determination as to whether a decision by another state can be challenged by a physician in Ohio).
- State ex rel. Gelesh v. State Med. Bd., 72 Ohio App.3d 365, 2007-Ohio-3328 (10th Dist.)(determination as to whether a physician can bypass their administrative remedies by seeking relief with a court of common pleas).
- Ridgeway v. State Med. Bd., 10th Dist. Franklin No. 06-AP-1197-98, 2007-Ohio-5657 (determination as to whether a summary suspension is immediately appealable to the court of common pleas).
- Commercial Litigation, Best Lawyers, 2024
- Super Lawyers, 2024
- Top Lawyers, Columbus CEO Magazine, 2023
- Super Lawyers, 2023
- Super Lawyers, 2022
- Top Lawyers, Columbus CEO Magazine, 2022
- Top Lawyers, Columbus CEO Magazine, 2021
- Top Lawyers, Columbus CEO Magazine, 2020
- Top Lawyers, Columbus CEO Magazine, 2019
- Top Lawyers, Columbus CEO Magazine, 2019
- Top Lawyers, Columbus CEO Magazine, 2018
- Top Lawyers, Columbus CEO Magazine, 2017
- Top Lawyers, Columbus CEO Magazine, 2016
- Super Lawyers Rising Star, Super Lawyers, 2016
- Super Lawyers Rising Star, Super Lawyers, 2015
- AV Preeminent, Martindale-Hubbell, 2014
- Order of the Curia, Capital University Law School, 2004
- The Ohio State University, B.A., Major: Sociology
- The article discusses the entire sales tax audit process from its inception through completion of any litigation., Author, An Overview of An Ohio Sales Tax Audit and Appeal, Columbus Bar Association, Legal, Accountant, 2023
- Lectured to attendees regarding an overview of the sales tax audit process from inception through the completion of any litigation., Speaker, An Overview of An Ohio Sales Tax Audit and Appeal, Ohio Society of CPAs, Legal, Accountants, 2023
- Speaker, Sales and Use Tax Conference, Lorman Education Services, 2011-2012
Office location for Damion M. Clifford
115 West Main Street
Suite 400
Columbus, OH 43215
Phone: 614-460-1635
Selections
- Super Lawyers: 2022 - 2025
- Rising Stars: 2015 - 2016
