Samuel C. Ullman is a Consulting Counsel in the firm’s Tax and Estate Planning groups. He regularly counsels clients on federal and state and local tax matters in business transactions. Sam represents clients in entity selection, joint ventures and partnerships, mergers, acquisitions and business combinations. He also has substantial experience in tax issues related to tax-exempt organizations and insolvencies. He regularly represents clients in tax controversy matters before the Internal Revenue Service and state tax authorities, as well as in federal and state courts.