Robert O. MiddletonRobert O. Middleton

Robert O. Middleton





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.

Practice Areas


  • Law School of Gonzaga University, JD, 1979, Cum Laude, University of Florida, L.L.M. (Taxation), 1981
    International Law at London School of Economics under auspices of the University of Notre Dame
  • Marquette University, BA, 1975