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Elizabeth Munninghoff is a lifelong resident of Northern Kentucky and has practiced with the firm since 2011. Elizabeth is licensed in Kentucky and the Eastern District of Kentucky. She concentrates her law practice on business organization and planning, commercial and contract law, civil litigation, personal injury, and captive insurance advising. Elizabeth serves as Treasurer of the Northern Kentucky Bar Association, Young Lawyers Section. Disclaimer: No Attorney-Client Relationship Created by Use of this Page or Website: Neither your receipt of information from this website, nor your use of this website to contact Elizabeth Munninghoff creates an attorney-client relationship.

Concentration in tax matters and transactional law. Tax practice includes substantial federal tax compliance work; representation in federal courts on tax issues and administrative appeals work on behalf of individuals and small business. Representation in tax audits and collection hearings. Appointed Special Justice to Kentucky Supreme Court (2013) in KBA v. Roberts, 2012-SC-266, and wrote majority opinion in 2014. Tax counsel to the City of Covington, Kentucky (2006-present). Served as Assistant Kenton County Attorney (1994-1998). Member of the bars of Kentucky, Ohio, Federal District Court (Eastern District, Kentucky) and US Tax Court

Mark A. Smedal is the managing partner of Smedal, Harralson & Croce.  Mr. Smedal attended Indiana University, where he earned his Bachelor of Arts in Political Science and History, with honors, in 1982.  Mr. Smedal went on to the Indiana University School of Law at Bloomington and received his Juris Doctor in 1985.  He was recruited out of law school by the former Barnett & Alagia law firm, for its Louisville office.. Mr. Smedal left Barnett & Alagia in 1996 and, with a few other attorneys, formed Napier, Perkins & Smedal. During 2003, Mr. Smedal was asked to join Smith & Helman, another small Louisville law firm, to add a commercial/business law component to its practice. Smedal & Harralson, now known as Smedal, Harralson & Croce, grew out of the old Smith & Helman firm and was formed in 2007.. Mr. Smedal is admitted to practice law in the states of Kentucky (1985) and Indiana (1996).  He is also admitted to practice before the United States Sixth Circuit Court of Appeals (1985), the United States District Court for the Western District of Kentucky (1985), the United States District Court for the Eastern District of Michigan (1989), the United States District Court for the Eastern District of Kentucky (1991), the United States District Court for the Southern District of Indiana (1996), and the United States District Court for the Northern District of Texas (1997).  In addition to the above bar admissions, Mr. Smedal has been admitted to practice law pro hac vice in the states of Alabama, Arizona, California, Florida, Georgia, Louisiana, New York, Tennessee, Virginia and the District of Columbia.. Mr. Smedal also practices before various state and federal administrative bodies, such as the Financial Industry Regulatory Authority, the Equal Employment Opportunity Commission, the National Labor Relations Board, the California Department of Fair Employment and Housing, the United States Department of Education, and the Occupational Health and Safety Administration.. Mr. Smedal’s practice includes nearly all aspects of business and commercial matters.  This includes, business counseling, acquisitions, commercial disputes, management side labor and employment, commercial financial transactions, state and federal regulatory matters, and related commercial litigation.. Mr. Smedal was born in Ames, Iowa (1956) and spent his much of his formative years growing up in northeastern, Indiana.  He is married to Kimberly Smedal.  They have three sons. Besides his family, Mr. Smedal’s personal interests include most college sports, restoring older cars and motorcycles, public affairs and travel.