Samuel C. Ullman

Consulting Counsel
“'Samuel Ullman is' the dean of tax lawyers in Florida.” - Chambers USA
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.
  • University of Miami, L.L.M., School of Law, Taxation, 1975
    University of Florida, J.D., Levin College of Law, 1967
    University of Florida, B.A., with honors, 1965
  • American Bar Association

    American College of Tax Counsel, Fellow, 1985 - present

    American Law Institute, Fellow, 2001 - present

    Florida Bar, Board Certified Tax Attorney, 1983 - present

    Florida Bar, Multi-disciplinary Practice Commission, Member, 1999 - 2002

    Florida Bar, Tax Certification Committee, 1993 - 2004, Chairman, 2002 - 2003

    Florida Bar, Tax Section; Chairman, 1977 - 1978; Executive Council, 1970 - present

    Law Clerk, U.S. Tax Court, Judge Austin Hoyt, 1967 - 1969

    University of Florida Levin College of Law, Adjunct Professor, Graduate Tax Program, 2009 - Present

    University of Miami School of Law, Adjunct Professor, Tax Courses, 1975 - 1987

  • Florida
  • U.S. Tax Court
  • Band 1, Chambers USA, Tax, 2003 - 2008; Senior Statesman, 2009 - present

    The Best Lawyers in America, Lawyer of the Year - Miami Litigation & Controversy: Tax, 2015

    The Best Lawyers in America, Lawyer of the Year - Miami Tax Law, 2013

    The Best Lawyers in America, Litigation & Controversy - Tax, Tax Law, 1983 - present

    Super Lawyers, Corporate Counsel Edition, Tax, 2009

    Florida Super Lawyers, 2006 - present

    Florida Trend′s Legal Elite, 2004 - present

    South Florida Legal Guide, Top Lawyers, 2004 - present

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

    AV® Peer Review Rated, Martindale-Hubbell