Sam Warwar

Sam Warwar

Dayton, Ohio

Sam Warwar is a shareholder in the firm's Tax department. He has over 30 years' experience assisting clients with IRS controversies (examinations, appeals, litigation, and criminal tax matters) as well as advising and representing buyers, sellers and investors with business transactions and acting as general counsel to businesses, nonprofit organizations and families.

Sam represents public and privately-held businesses, partnerships, nonprofit organizations, hospitals and other health care organizations on issues related to corporate organization, corporate structure, corporate governance and contract negotiations. Sam's accomplishments include recognition in Best Lawyers in America® (1993-2017), and receiving the honors of Ohio Super Lawyer (2004-2016), Best of the Dayton Bar, Top 50 Dayton/Cincinnati Lawyer and Top 100 Ohio Lawyer.  Sam also received the special recognitions of Best Lawyers® 2011 Dayton Tax "Lawyer of the Year" and Best Lawyers® 2014 Dayton Litigation & Controversy - Tax "Lawyer of the Year."

Community Leadership Activities

  • Community Blood Center/Community Tissue Services - General Counsel; Board of Trustees
  • Dayton Art Institute - General Counsel; Board of Trustees; Ex Officio Executive Committee; Recipient of the 2004 James F. Dicke II Presidential Distinguished Service Award
  • Downtown Dayton Partnership - General Counsel; Board of Trustees, Ex Officio Executive Committee, Secretary, Nominating Committee; Co-Chair Amenities Committee Chair
  • Goodwill Easter Seals Miami Valley - Facilities Tax Force; Site Exploration Committee


  • "Thinking Differently about Charitable Giving: Using Closely Held Stock to Make a Charitable Gift," Futures Newsletter published by The Dayton Foundation, Winter 2011

Areas of Practice

  • Tax

Bar Admissions

  • Ohio, 1981
  • Florida, 1981


  • University of Dayton School of Law, Dayton, Ohio
    • J.D. cum laude - 1980
  • University of Florida College of Law, Gainesville, Florida
    • LL.M. - 1981
    • Major: Taxation
  • Ohio State University
    • B.A. - 1977

Professional Associations and Memberships

  • Florida Bar Association
  • Ohio State Bar Association
  • Dayton Bar Association