Sam Lauricia is a trusted counselor to privately held companies and high net worth individuals. Sam’s practice focuses on corporate transactions, corporate structures, tax planning and complex tax and white collar litigation. Sam has also led a team of attorneys that litigated cases on behalf of an independent federal agency during the process of liquidating federally insured credit unions. On numerous occasions Sam is consulted by financial advisors, insurance agents, and other professionals throughout the country to develop tax efficient solutions for clients and/or their businesses.
As the leading member of Weston Hurd’s Tax Controversy Practice Group, Sam maintains a nationwide tax litigation practice, representing businesses and individuals before the U.S. Tax Court, U.S. District Courts, and the Court of Federal Claims. His experience includes arguing each of the following cases before the U.S. Sixth Circuit Court of Appeals and serving as lead trial counsel in the United States Tax Court:
- Mann Construction, Inc. v. United States – where the Sixth Circuit invalidated IRS guidance as unlawfully issued under the Administrative Procedure Act.
- Peter E. McGowan, DDS, Inc. v. United States – addressing complex issues involving welfare benefit plans, split-dollar life insurance, and the deductibility of contributions under Sections 162 and 419 of the Internal Revenue Code.
- Todd A. Govig, et. al., v. Commissioner Internal Revenue, United States Tax Court, Docket No. 22991-22 (case pending post trial)—addressing deductibility of contributions to welfare benefit fund and validity of 26 C.F.R. § 1.61-22 as relates to welfare benefit funds.
▪ Serving as lead outside counsel in the untangling of a massive, complex credit union fraud, considered to be the “largest fraud case ever in credit union history,” (Credit Union Times, March 14, 2013). Managed the civil side of the money laundering investigation from a federally regulated institution including: bankruptcies, collection actions and fraudulent conveyances. This multi-state investigation which transcended international borders involved bankruptcy, banking, white collar crime and litigation and led to the ultimate collapse and eventual liquidation of the former Ohio-based St. Paul Croatian Federal Credit Union.
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▪ "The Restricted Property Trust: Lessons from McGowan v. United States (6th Cir. 2025)," FFR Tax Institute (Dallas, TX) (2025) |
▪ Cleveland Metropolitan Bar Association |
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Samuel J. Lauricia III
216-687-3361 ▪ SLauricia@westonhurd.com
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