Sam Gill image

Sam M. Gill

Partner | Dallas

Sam M. Gill is a Partner in the Dallas office of McCall, Parkhurst & Horton L.L.P., where he represents cities, counties, public school districts and hospital districts as bond counsel and disclosure counsel.  Sam also provides services to investment banking institutions as underwriters’ counsel in connection with general obligation and revenue bond financings throughout the United States.

Prior to joining McCall, Sam was a member of the Public Finance Department of a large international law firm in Boston, Massachusetts.  Sam’s legal experience includes working on public finance transactions in Texas, New Mexico, Arizona, Vermont, Maine, Massachusetts, New Hampshire and New York. Prior to attending law school, Sam worked as an analyst at Morgan Stanley, where he held Series 7 and Series 63 securities licenses.

Highlights & Notable Transactions

  • Represents cities and school districts as bond and disclosure counsel.
  • Represents cities and counties implementing public/private partnerships (P3) and economic development projects including bond financings for hotels, convention centers, multipurpose event centers, rodeo coliseums and arenas.
  • Represents distressed entities which have undertaken complex restructurings of outstanding debt in default, including the issuance of limited tax bonds while in bankruptcy.
  • Represents cities implementing financing programs for water and wastewater utility systems, including creation of commercial paper note and direct bank purchase note interim financing programs.

Recent Speaking Engagements

  • Preparing to Deliver the Bond Opinion: Tax Due Diligence and Documentation Issues, National Association of Bond Lawyer’s Bond Attorneys Workshop, Chicago, Illinois.
  • Roles of Legal Counsel in Municipal Finance Transactions, International Municipal Lawyers Association Annual Conference, Houston, Texas.
  • Understanding “Bond-Speak,” New Mexico Municipal Attorneys’ Association – GFOA Annual Meeting, Albuquerque, New Mexico.
  • Public/Private Hotel Development: Challenges and Opportunities in a Post-Pandemic World, Public-Private Partnership Conference & Expo, Dallas, Texas.

Professional & Community Affiliations

Member, State Bar of Texas

Member, State Bar of New Mexico

Member, State Bar of Massachusetts

Member, National Association of Bond Lawyers


University of New Mexico School of Law, J.D.

University of New Mexico, B.A.