Skip to main content

Samuel L. Levy focuses his practice in the areas of taxation, real estate and corporate transactional planning, real estate syndication, estate and business planning, and probate law. His real estate activities have included joint venture negotiation and formation for major real estate projects, syndication of real estate investment funds to pension and institutional investors, and counseling concerning real estate investment, financing and disposition structures.

Sam's estate planning and probate activities emphasize estate and income tax planning for individuals and family owned businesses, including estate freezing techniques, transactions involving trusts and family entities, and representation before estate and income tax authorities. He has been involved with bar-sponsored legislative revision activities relating to several probate and state transfer tax issues. His practice also includes the formation and representation of tax-exempt charitable organizations and estate planning for charitably active clients through private foundations and related vehicles.


  • Real estate joint venture and syndication
  • Estate and business planning
  • Probate and trust law



  • Represented developer/owner in joint venture of office complex with major insurance company in what was then reported to be the largest single real estate transaction in U.S. history.
  • Represented real estate developer/manager in syndication of investment vehicles to large public and private pension funds.
  • Represented high-net-worth families or their fiduciaries in estate planning and probate context.

Recognition & Leadership

  • Listed, The Best Lawyers in America, Tax Law, 2006-2024
  • Listed, Super Lawyers magazine, Colorado Super Lawyers, 2006-2009, 2012-2016, 2018
    • Corporate Counsel (Business Edition), 2007
  • Honored, "Endowment Achievement Award," Allied Jewish Federation of Colorado
  • Rated, AV Preeminent® 5.0 out of 5.0

°AV®, AV Preeminent®, Martindale-Hubbell DistinguishedSM and Martindale-Hubbell NotableSM are certification marks used under license in accordance with the Martindale-Hubbell® certification procedures, standards and policies.

  • Regional Board Member, Anti-Defamation League
  • Member, University of Colorado Denver Business School, Board of Advisors
  • Member, American and Colorado Bar Association, Sections of Taxation and Real Property, Probate and Trust Law
  • Member, Greater Denver Chamber of Commerce, Public Affairs Committee


  • LL.M., Taxation, New York University School of Law, 1972
  • J.D., University of Colorado Law School, 1971
  • M.S., Finance, University of Colorado at Denver, 1998
  • B.S., Electrical Engineering, Tulane University, 1967
  • Colorado