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Sam focuses his practice on business and tax planning for corporations, cooperatives, and limited liability companies, and controversy work in the state and local tax area. Sam has extensive experience in Federal and state taxation matters, including cooperative taxation and multi-state and Kentucky tax planning, as well as unclaimed property and escheat law planning. He represents clients in the formation of new business entities, contract negotiations, the implementation of new business programs, corporate governance, and mergers, acquisitions and divestitures.

Other Info About Sam


Law School

Vanderbilt University Law School, J.D., 1993

New York University School of Law, LL.M., 1997

Undergraduate School

Vanderbilt University, B.A., 1989, cum laude

Bar Membership

Sam is licensed to practice in the following states:

Tennessee, 1993

Illinois, 1995

Kentucky, 1998


Sam is admitted to practice before the following court:

United States Tax Court


Local & National Recognition

AV® Rated, Martindale-Hubbell®

Named one of Louisville’s Top Lawyers by Louisville Magazine

Professional Affiliations

Professional Affiliations & Memberships

American Bar Association

Kentucky Bar Association

Louisville Bar Association, Past Chair, Business Law Section; Pro Bono Consortium, former Committee Member (directs, organizes and monitors pro bono activities of Louisville area attorneys)

National Society of Accountants for Cooperatives, Chair, Mid-Central Chapter, 2007-2008; Tax Committee; Board Member, Mississippi Valley Chapter

Kentucky Bar Association, Past Chair, Section of Taxation

Greater Louisville, Inc., Tax Committee

Kentucky Chamber of Commerce, Fiscal Policy Committee

Louisville Bar Foundation, Tax Counsel

Firm Committees

Sam serves on the following committees at Frost Brown Todd:

Tax Service Team, Leader

Nominating Committee, Member

Pro Bono Committee, Member

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