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Toll Free: 866.461.9674 Phone: 608.807.0262
September 5, 2008

Attorneys

Stephen R. Tumbush 
33 East Main Street
Suite 500
Madison, Wisconsin 53703
Shareholder
phone (608) 268-5567
fax (608) 257-4333
email stumbush@murphydesmond.com

Mr

Mr. Tumbush is a shareholder in Murphy Desmond S.C. and practices primarily in business, real estate, taxation and business succession planning and tax controversies. He represents clients in the acquisition and sale of businesses, real estate transactions, corporations, limited liability companies and partnerships and taxpayer representation before the Internal Revenue Service, Wisconsin Department of Revenue and other agencies. He was ranked as one of the top corporate counsel and tax law lawyers in Dane County in a poll of lawyers published by Madison Magazine in January 2003.

Mr. Tumbush has spoken and published on a variety of topics, including a national publication in Benefits Law Journal on Pre-funding Retiree Health Benefits under IRC Section 401(h). Recently, Mr. Tumbush has conducted a series of seminars for the State Bar of Wisconsin, National Business Institute and the University of Wisconsin, Small Business Development Center on a variety of business and tax-related subjects, including the limited liability company law in Wisconsin, buying and selling of businesses, and choosing the appropriate business entity for small to mid-size businesses.

Areas of Practice:
Business
Labor & Employment Law
Bar Admissions:
Ohio, 1983
Wisconsin, 1991
U.S. District Court Southern District of Ohio, 1984
U.S. District Court Western District of Wisconsin, 1991
U.S. Federal Courts, 1984
U.S. Tax Court, 1987
Classes/Seminars Taught:
Home Based Businesses, Small Business Development Center, University of Wisconsin Extension


Legal Issues in Selling a Businesses, Small Business Development Center, University of Wisconsin Extension


Tax Issues for Small Businesses, Small Business Development Center, University of Wisconsin Extension


Sales and Use Taxes, Small Business Development Center, University of Wisconsin Extension


Comparison of Limited Liability Companies and Limited Partnerships, National Business Institute


Limited Liability Companies, National Business Institute


Selected Issues in Probate, National Business Institute


Living Trusts, National Business Institute


Exempt Organization and Charitable Activities in Wisconsin, National Business Institute


Contributor and Lecturer, Federal Income Tax, Ohio CLE Institute Update, 1990


Contributor, Federal Income Tax, Ohio CLE Institute Update, 1989


Honors and Awards:
Ranked as One of the Top Corporate Counsel & Tax Law Lawyers, Dane County, Madison Magazine, 2003


Education:
University of Florida College of Law, Gainesville, Florida, 1983
LL.M.


University of Toledo College of Law, Toledo, Ohio, 1982
J.D.


University of Cincinnati, 1979
B.S.


Professional Associations and Memberships:
American Bar Association
Member


State Bar of Wisconsin
Member


State Bar of Ohio
Former Member, Subcommittees on Employee Benefits Corporate Tax


State Bar of Ohio
Former Member, Subcommittee on State and Local Taxation


Published Works:
Drafting LLC Operating Agreements, State Bar of Wisconsin


Pre-funding Retiree Health Benefits Under IRC Section 401(h), Benefits Law Journal, Vol. 2 No. 4, Winter, 1989/90


Federal Income Tax (Contributor), Ohio CLE Institute Update, 1989


Federal Income Tax (Contributor), Ohio CLE Institute Update, 1990