Daniel R. McCarthy
888-577-9465 (Toll Free)
Daniel R. McCarthy is a principal at McCarthy, Lebit, Crystal & Liffman Co., L.P.A., and founded the Firm in 1959 as a small boutique dedicated to practicing tax law and estate planning. The Firm quickly grew with the addition of the practices areas of corporate law, real estate and litigation. Mr. McCarthy, a former IRS agent, has a significant civil and criminal tax practice which includes tax law, business planning law, corporate law and civil and criminal tax controversies.
Mr. McCarthy has received substantial local and national recognition for specializing in resolving disputes with the Internal Revenue Service. He was court-appointed Special Master of the plan to desegregate Cleveland City Schools in order to comply with the now famous 1976 Federal Desegregation Order. Mr. McCarthy has been a long-time partner, loyal friend and counsel for the New York Yankees and the late George M. Steinbrenner III, and was the man Steinbrenner tapped to run the Yankees organization in 1992. He has handled controversies in professional sports and has revolutionized the tax practice of professional baseball teams.
Mr. McCarthy has been recognized for his astute tax practice by his peers, having been named one of Northeast Ohio's Leading Lawyers by Inside Business Magazine for the past five consecutive years and an Ohio Super Lawyer by Super Lawyers for numerous years. He has also been published in Ohio Probate Law and has been a lecturer at Cleveland State University, Cleveland-Marshall College of Law.
Mr. McCarthy is a decorated combat veteran, receiving the Combat Infantry, Bronze Star and Purple Heart medals, among others, as an Infantry Sergeant. A tireless defender of community principles and an advocate of community goodwill, Mr. McCarthy is the recipient of the 1994 Ellis Island Award.


Areas of Practice
- Tax Law
- Business Planning Law
Bar Admissions
- Ohio
- U.S. Court of Federal Claims
- U.S. District Court Northern District of Ohio
- U.S. Court of Appeals 6th Circuit
- U.S. Supreme Court
- U.S. Tax Court
Education
- Cleveland State University, Cleveland-Marshall College of Law, Cleveland, Ohio
- J.D.
- Honors: Lecturer, Cleveland-Marshall College of Law
- Law Review: Cleveland Law Review, Co-Editor, President
- Case Western Reserve University, Cleveland, Ohio
- B.B.A. (Cum Laude)
- Major: Accounting
Honors and Awards
- Inside Business Magazine, Northeast Ohio's Leading Lawyer, 2005 - 2010
- Super Lawyers, Ohio Super Lawyer, 2004 - 2008
Professional Associations and Memberships
- Court Panel of Alternative Dispute Resolutions for the U.S. District Court, Northern District of Ohio, Member
- Court of Common Pleas, Cuyahoga County, Special Arbitrator
- ADR panel for the Manville Personal Injury Settlement Trust, Member
- Cleveland Metropolitan Bar Association, Member
- Ohio State Bar Association, Member
- American Bar Association, Member


