Bilzin Sumberg Baena Price & Axelrod LLP, Attorneys Samuel C. Ullman

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T.305.350.7300

F.305.351.2299

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Education

University of Miami School of Law, LL.M. in Taxation, 1975

University of Florida Levin College of Law, J.D., 1967

University of Florida, B.A., with honors, 1965

Awards & Recognition

Chambers USA, Tax, Band 1, 2003 - 2008; Senior Statesman, 2009-present

The Best Lawyers in America, 1983 - present

Super Lawyers Corporate Counsel Edition, Tax, 2009

Florida Super Lawyers, 2007 - present

Florida Trend\'s Legal Elite, 2004 - present

South Florida Legal Guide, Top Lawyers, 2004 - present

Who\'s Who Legal, USA - Corporate Tax, 2006

The Gerald T. Hart Award as the Outstanding Tax Attorney in Florida, 1993 - 1994

AV® Peer Review Rated, Martindale-Hubbell

Bar & Court Admissions

Florida

District of Columbia

U.S. Tax Court

Samuel C. Ullman

Partner

Practice Areas

Bankruptcy and Insolvency Tax

Business Tax Transactions

Tax Controversy

Tax-Exempt Organizations

State and Local Tax

Mergers & Acquisitions

Samuel C. Ullman is a Partner in the firm´s Tax, 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.

Experience

Structured the sale of a tax-exempt hospital to a major hospital holding company.
Structured the sale of a health maintenance organization.
Represented a major tax-exempt hospital system in a coordinated federal income tax examination.
Structured sales of five large independent elevator companies to a large institutional manufacturer.
Served as tax counsel to SunCruz Casinos LLC, a "cruises to nowhere" gaming business, in its Chapter 11 bankruptcy proceeding.
Served as tax counsel to the court-appointed receiver and trustee for defunct group of corporations that had perpetrated a substantial pyramid scheme.
Served as counsel to the Central Bank of the Dominican Republic in a major privatization transaction, including the drafting of applicable tax laws.
Served as counsel in litigation that resulted in state tax statutes being held unconstitutional.

Professional & Community Involvement

American Law Institute, Fellow, 2001 - present
The Florida Bar, Multi-disciplinary Practice Commission, Member, 1999 - 2002
The Florida Bar, Tax Certification Committee, 1993 - 2004, Chairman, 2002 - 2003
American College of Tax Counsel, Fellow, 1985 - present
The Florida Bar, Board Certified Tax Attorney, 1983 - present
The Florida Bar, Tax Section; Chairman, 1977 - 1978; Executive Council, 1970 - present
Law Clerk, U.S. Tax Court, Judge Austin Hoyt, 1967 - 1969

Publications and Speeches

Federal Tax Procedure, Adjunct Professor and Lecturer, University of Florida Levin College of Law, 1985 - present
Legal Ethics for Tax Lawyers, Lecturer, University of Florida Levin College of Law, 1995 - present
The Florida Bar Tax Section and ABA Tax Section, Lecturer and Author, 1970 - present