Background

Harden, Gary Martin was born on January 12, 1955 in Detroit, Michigan, United States.

Education

University of Notre Dame (Bachelor of Business Administration, in Accounting, 1977). University of Toledo (Juris Doctor, cum laude, 1980). New York University (Master of Laws, Taxation, 1981).

Kenneson Fellowship.

Adjunct Professor of Law, University of Toledo, 1988. Commercial Arbitrator, American Arbitration Association, 1985.

Career

Worked at Eastman & Smith Limited. (Toledo, Ohio) specializing in General Civil Practice: Corporate, Business, Banking, Taxation, Real Estate, Securities, Antitrust, Environmental, Municipal, Labor and Employment, Civil Rights, Employee Benefits, Insurance, Hospital and Health Care, Estate Planning, Pension and Estate Planning and Probate. Litigation.

Admitted to the bar, 1980, Ohio.

1983, United States.

Tax Court. Kenneson Fellowship. Listed in "The Best Lawyers in America," Tax Law, 1994—. The West Group Midwest Editorial Advisory Board, 1996—.

Adjunct Professor of Law, University of Toledo, 1988.

Member: Toledo (Chairman, 1990-1995, Tax Committee), Ohio State (Executive Committee of Federal Taxation Committee, 1993—. Chairman, 1997—, Vice Chairman and Secretary, 1995-1997, Secretary of Federal Taxation Committee) and American (Member, Section on Taxation) Bar Associations.

Eastman & Smith Limited. is the oldest firm in the Toledo, Ohio area and one of the two oldest firms in the state of Ohio, having been in continuous existence through predecessor firms since 1844. We are currently composed of 31 members, 19 associates, 6 attorneys who are counsel to the firm and 13 legal assistants.

We are committed to continued growth consistent with the training necessary to maintain professional standards.

Our growth has been generated both internally and through merger, resulting in an expansion of capabilities which responds to our clients" needs.

Achievements

• Gary Martin Harden has been listed as a reputable Lawyer by Marquis Who's Who.

Membership

Member: Toledo (Chairman, 1990-1995, Tax Committee), Ohio State (Executive Committee of Federal Taxation Committee, 1993—. Chairman, 1997—, Vice Chairman and Secretary, 1995-1997, Secretary of Federal Taxation Committee) and American (Member, Section on Taxation) Bar Associations.