ÿþ<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"> <html> <head> <title>Siegel, Siegel, Johnson & Jennings, Co., L.P.A.</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> </head> <body leftmargin="0" rightmargin="0" topmargin="0"> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="748"><img src="../../image/top1.gif" width="748" height="29" border="0"></td> </tr> <tr> <td width="748"><img src="../../imagesub/email_graphic2.gif" height="188" border="0"></td> </tr> </table> <table width="734" border="0" cellspacing="0" cellpadding="0"> <TR> <TD><a href="../../index.html"><IMG SRC="../../images/home.gif" WIDTH=53 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../whoweare/our_clients.html"><IMG SRC="../../images/clients.gif" WIDTH=241 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../whoweare/history.html"><IMG SRC="../../images/att.gif" WIDTH=76 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../announcements/indexsub.html"><IMG SRC="../../images/announce.gif" WIDTH=114 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../services/indexsub.html"><IMG SRC="../../images/services.gif" WIDTH=67 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../contactus/indexsub.html"><IMG SRC="../../images/contact.gif" WIDTH=83 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="http://www.revllc.com/fred/login.asp" target="_blank"><IMG SRC="../../images/login.gif" WIDTH=100 HEIGHT=15 ALT="" border="0"></a></TD> </TR> </table> <p> <table width="734" border="0" cellspacing="0" cellpadding="0"> <tr> <td><img src="../../imagesub/ltof_header.gif" width="130" height="25"></td> <td colspan="6"><img src="../../imagesub/header_whoweare.gif" width="618" height="25" alt="" /></td> </tr> </table> <table width="734" border="0" cellspacing="0" cellpadding="0"> <tr> <td valign="top"> <table cellpadding="0" cellspacing="0"> <tr> <td background="../../imagesub/below_sidenav.gif" width="130" height="177"></td> </tr> <tr> <td><img src="../../imagesub/below_sidenav2.gif" width="130" height="52"></td> </tr> </table> </td> <TD background="../../imagesub/shim.gif" colspan="6" valign="top"> <TABLE width="100%" align="center"> <TR> <TD width="60%"> <p><font size="1" face="Arial, Helvetica, sans-serif"><a href="fsiegel.html"><font color="#000000">Fred Siegel</font></a> &nbsp;&#8226; &nbsp;<a href="dsiegel.html"><font color="#000000">Daniel S. Siegel</font></a> &nbsp;&#8226; &nbsp;<a href="kjennings.html"><font color="#000000">J. Kieran Jennings</font></a>&nbsp;&#8226; &nbsp;<a href="jsiegel.html"><font color="#000000">Jay P. Siegel</font></a><br/> <a href="svivarrondal.html"><font color="#000000">Steven J. Vivarronda</font></a> &nbsp;&#8226; &nbsp;<a href="chyun.html"><font color="#000000">Cecilia J. Hyun</font></a> &nbsp;&#8226; &nbsp;<a href="jlindholm.html"><font color="#000000">Jason Lindholm</font></a>&nbsp;&#8226; &nbsp;<a href="sdipaolo.html"><font color="#000000">Sharon F. DiPaolo</font></a> &nbsp;&#8226; &nbsp;<a href="vanselmo.html"><font color="#000000">Victor V. Anselmo</font></a>&nbsp;&#8226; &nbsp;<a href="dpapushak.html"><font color="#000000">Deborah J. Papushak</font></a> &nbsp;&#8226; &nbsp;<a href="ljohnson.html"><font color="#000000">Lauren M. Johnson</font></a></p> <p><font face="Arial, Helvetica, sans-serif" size="3"><strong><a href="mailto:dpapushak@siegeltax.com" title="Email Deborah">Deborah J. Papushak</a></strong><br> <strong><font size="+1">ASSOCIATE</font></strong><br> <font size="-1">25700 Science Park Drive</font><br /> <font size="-1">Landmark Centre, Suite 210</font> <font size="-1">Cleveland, OH 44122</font><br /> <font size="-2">T 216.763.1004</font>&nbsp;&nbsp;<font size="-2">F 216.763.1016</font><br /> <br> </td> <td height="200" width="40%" align="center" valign="top"> <img src="../images/dpapushak.JPG" width="129px" height="192px" border="0" /> </td> </TR> </TABLE> <TABLE width="100%" align="center"> <tr colspan="2"> <td> </font><font color="#000000" size="-1" face="Arial, Helvetica, sans-serif"> Debbie is an associate with the firm in the Cleveland office who practices at all levels of real property taxation litigation in Ohio. Prior to joining the firm, Debbie had over twenty years experience in the area of real estate tax law. She began her career as a Master Commissioner with the Ohio Supreme Court and moved on to a practice in the private sector which, in addition to real estate tax litigation, encompassed appellate practice in state and federal courts. </font></p><p><font face="Arial, Helvetica, sans-serif"> <font size="-1"><b>Education</b></font> <li><font size="-1">Cleveland-Marshall College of Law, J. D. <li><font size="-1">Cleveland State University, BA, History <li><font size="-1">Kent State University, M.L.I.S. </font> <br /><br /> <font size="-1"><b>Bar Admissions</b></font> <li><font size="-1">Ohio  1981 <li><font size="-1">United States District Court for the Northern District of Ohio - 1989 <li><font size="-1">United States Third Circuit Court of Appeals  1994 <li><font size="-1">United States Supreme Court  1996 <br /><br /> <font size="-1"><b>Professional Associations</b></font> <li><font size="-1">Ohio State Bar Association</font></li><br /><br /> </TD> </TR> </TABLE> </TD> </TR> <TR> </table> <table width="734" border="0" cellspacing="0" cellpadding="0"> <tr> <td><img src="../../image/bottom_aptc.gif" width="635" height="55" border="0"></td> <td><a href="http://www.aptcnet.com" target="_blank"><img src="../../image/aptc.gif" width="113" height="55" border="0"></a></td> </tr> </tr> </table> </body> </html>