E. Roger Stewart is a principal at McCarthy Lebit. Mr. Stewart brings the next generation of tax interests to the Firm and focuses his practice on business entities, taxation and estate planning. As a principal and a practicing attorney, Mr. Stewart has added a level of sophistication to his tax specialty commensurate with the Firm’s longstanding reputation as leaders in tax law.

Prior to completing law school, Mr. Stewart engaged in a tax compliance and planning practice as a C.P.A. His accounting experience included practice with a major national C.P.A. firm, positions with two publicly-traded corporations and practice with an entrepreneurial local C.P.A. firm. This diverse background enables him to anticipate how planned transactions and legal structures will work out in implementation when the accountants prepare financial statements and tax returns.

Mr. Stewart extensively uses his accounting background to handle tax controversy matters including: tax audits, tax appeals, tax litigation and tax collection. Such matters include both federal tax law and Ohio tax law. The combination of law and accounting is also extremely useful in transactions that involve creating new business ventures, acquiring real estate through limited liability companies and in buying and selling existing businesses. In the estate area, Mr. Stewart’s background includes both planning for and administration of estates and trusts. Mr. Stewart also practices in the creation of nonprofit corporations and obtaining tax exemption approval. Mr. Stewart has served on Board of Directors of nonprofit corporations and been legal counsel to Boards of Directors.

Mr. Stewart holds a Master’s Degree in accounting from the Catholic University of America in Washington, D.C. and a license as a Certified Public Accountant. Mr. Stewart also served as a Naval Officer in the Supply Corps with a specialty in Government contracts for nuclear powered submarines and Government Accounting. While practicing as a C.P.A., Mr. Stewart was active in the U.S. Naval Reserve, achieving the rank of Captain.


  • University of Texas
    • Bachelor of Arts, Economics & Accounting, magna cum laude
  • Catholic University of America
    • Master of Arts, Accounting
  • Cleveland State University, Cleveland-Marshall College of Law
    • Juris Doctor, magna cum laude


  • Ohio
  • U.S. District Court Northern District of Ohio
  • U.S. Tax Court


  • Cleveland Metropolitan Bar Association, Member
  • Ohio State Bar Association, Member
  • Ohio Society of C.P.A.s, Member
  • American Institute of C.P.A.s, Member
  • Tax Club of Cleveland, Member
  • Estate Planning Council of Cleveland, Member


  • "IRS Warning to Taxpayers about the Dangers of Scam Calls," McCarthy Lebit Blog, October 2018
  • "Aretha Franklin Should Have Stopped to 'Think' About a Will," McCarthy Lebit Blog, August 2018
  • “Beware of Promises of Tax Savings through Conservation Easement Transactions,” McCarthy Lebit Blog, 2017
  • “New Tax Filing Deadlines for the 2016 Tax Year,” McCarthy Lebit Blog, 2016


  • "Only Two Things in Life are Certain: Taxes and Clients' Questions about Taxes," PIABA Webinar, July 2019
  • “Understanding Powers of Attorney,” Ohio Society of CPAs Cleveland Accounting Show, October 21, 2015

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