Sam Johnston Photo

Sam C. Johnston



Sam provides clients with strategic counsel and advice on a variety of corporate and securities matters. His background includes tax, general business, corporate, and financial transactions.

Before joining Michael Best, Sam gained experience in international tax consulting at PricewaterhouseCoopers LLP in New York City, where he advised clients in the financial services industry regarding U.S. and source jurisdiction tax treatment of inbound and outbound financial transactions.

Sam began his legal career as associate general counsel for the Utah Legislature in its Office of Legislative Research and General Counsel in Salt Lake City, where he contributed to creating legislation for Utah’s ridesharing companies, electric utility ratemaking formulas, and Utah emergency telecommunication fees.

During law school, Sam served as a law clerk for the Office of Legislative Research and General Counsel and as a judicial extern for the Honorable Justice Jill N. Parrish in Utah’s Supreme Court.

Honors & Recognitions

While pursuing his law degree, Sam was awarded CALI Awards in Contracts, Securities Regulation, and Patent Law. Sam served as an articles editor for the Utah Law Review and his article, Unwed Putative Fathers: Beware Utah Adoption Law, was published in the Utah OnLaw online law review.



back to top