Sacks Tierney P.A.

Member of Meritas: 173 full-service law firms serving more than 200 markets worldwide


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James S. Samuelson

Jim Samuelson's clients benefit from his nearly 10 years of experience as a judicial law clerk to two U.S. Bankruptcy Court judges.

In that capacity, he was deeply involved in deciding issues in all areas of bankruptcy. He offers financially distressed businesses and individuals valuable insight into how courts interpret and respond to the positions and arguments of parties in bankruptcy, and his clients appreciate his skill in carefully evaluating a strategy before implementing it.

Jim’s clients also appreciate his personalized approach to client service and communication and a high level of accountability.

Jim served as judicial law clerk to two U.S. Bankruptcy Court judges, the Hon. Redfield Baum (2004 to 2013) and the Hon. Eddward Ballinger (2012 to 2013). Previously, from 1998 to 2004, he was an Assistant Attorney General with the State of Arizona, Agency Counsel Division, Bankruptcy Section. He is a former chair, treasurer and executive council member of the Bankruptcy Section of the State Bar of Arizona, and he is a member of the Arizona Bankruptcy American Inn of Court.

Practice Area

Bankruptcy Law

Creditors’ Rights in Bankruptcy

Professional Activities

State Bar of Arizona: Bankruptcy Section, Chair (2010-2011), Past Chair (2011-2012), Treasurer (2003-2009), Executive Council Member (2003-2012)

American Bankruptcy Institute

Arizona Bankruptcy American Inn of Court: Master and Charter Member (2011-present)

Court and Bar Admissions

State Bar of Arizona, 1996

U.S. District Court, District of Arizona, 1998

U.S. Court of Appeals, Ninth Circuit, 1998


Equitable Subrogation and Lender Options,” Sacks Tierney Client Newsletter, August 2016

The Last Word: Arizona Supreme Court Confirms that Fair Market Value Protection Cannot Be Waived,” Sacks Tierney Client Newsletter, March 2015

The Unexpected ‘Vendee’s Lien,’” Sacks Tierney Client Newsletter, October 2014


“Jurisdictional Issues: Removal, Referral and Remand,” Arizona Bankruptcy American Inn of Court, October 2012

“Cash Collateral Hearings: Ethical Issues With Clients,” Arizona Bankruptcy American Inn of Court, November 2011

“Professional Responsibility: Candor, Disclosure and Accuracy,” Phoenix School of Law, Third Year Bankruptcy Class, October 2011 and September 2010

“Raising the Bar: Inspiring Trust and Delivering Service” (opening remarks), State Bar of Arizona Annual Convention, June 2011

“Lunch with the BAP: Ninth Circuit Bankruptcy Appellate Panel” (moderator), June 2010

“Recent Bankruptcy Developments for Secured Lenders,” 2009 FBR Phoenix Open Bankruptcy Seminar, January 2009

“BAPCPA Summary and Practice Tips,” 2006 FBR Phoenix Open Bankruptcy Seminar, February 2006

“Tax Issues and State Tax Claims,” 2002 Income Tax Practitioner’s Workshop, Arizona State University College of Extended Education, January 2002

“Tax Claims in Bankruptcy,” Arizona Tax Talk 2000, Arizona Department of Revenue, December 2000

“Offer-In-Compromise,” The Consummate Chapter 13 Seminar VII, Arizona State University College of Law Alumni Association, June 2000

“Classification and Payment of Claims” and “Electronic Court Filing,” Eighth Annual Bankruptcy Law Seminar, National Association of Attorneys General, March 2000

“Electronic Court Filing Procedures,” Office of Arizona Attorney General, February 2000

“Recent Changes to the Taxpayer Bill of Rights,” The Consummate Chapter 13 Seminar VI, Arizona State University College of Law Alumni Association, May 1999

“Priorities, Dischargeability and Audit Issues in Bankruptcy,” Arizona Department of Revenue, May 1999

Reported Cases

In re DeRoche, 434 F.3d 1188 (9th. Cir. 2006), abrogated by Travelers Casualty & Surety Co. of America v. Pacific Gas & Electric Co., 549 U.S. 443, 127 S.Ct. 1199, 167 L.Ed.2d 178 (2007)

In re Bliemeister, 251 B.R. 383 (Bankr. D. AZ. 2000)


Willamette University College of Law, J.D., Dispute Resolution Certificate, 1996

University of Arizona, B.S., Business Administration, 1986

Community Leadership

Volunteer coach for youth basketball and football teams


Poughkeepsie, New York