Bob Middleton joined Nisen & Elliott as a Partner in 1990. Mr. Middleton is a general counsel for several closely-held family businesses -- both corporations and partnerships. In addition, Mr. Middleton is tax counsel for public charities, private foundations, and tax-exempt organizations. Mr. Middleton enjoys a national practice in the income, estate, and gift tax areas, including federal tax controversies, and is admitted to the bar and has practiced in both Illinois and Washington.