Samuel C. Ullman is a Partner in the firm´s Tax Group and a member of the Corporate & Securities and Wealth Transfer 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 bankruptcies.  He regularly represents clients regarding tax controversies before the Internal Revenue Service and state tax authorities, as well as in federal and state courts.