About Sam
Sam Houston holds a J.D. from Florida State University and an LL.M. in Tax Law from the University of Florida. He combined classroom study of statutes and case law with advanced tax coursework that deepened his understanding of the interplay between estate planning and tax rules. The two degrees underpin the practical work he now does for clients across Florida.
He is admitted to practice in Florida and is an attorney at Nason, Yeager, Gerson, Harris & Fumero, P.A. At the firm he handles matters that touch both probate courts and tax authorities. He works on the administration of estates and the interpretation of wills and trusts. He also advises on state and federal tax questions that can arise during probate and in the design of estate plans.
Houston’s LL.M. in Tax Law informs how he approaches complex tax issues in estate planning and trust administration. He represents individuals and fiduciaries in estate administration, drafts estate planning documents, and addresses tax reporting and compliance matters. His practice requires translating technical tax concepts into steps that executors, trustees and beneficiaries can follow during administration and dispute resolution.
He maintains several professional memberships. Houston is a current member of the Palm Beach County Bar Association. He also belongs to the Real Probate, Probate, and Trust Law Section of The Florida Bar and the Tax Section of the Florida Bar. These memberships keep him engaged with developments in probate rules and tax policy, and they provide a forum for discussion with other practitioners and judges.
Colleagues describe him as methodical; clients describe him as steady. He combines legal research and practical guidance in routine matters as well as in contested situations that end up in court. He prepares filings, counsels fiduciaries on compliance duties, and works to resolve disputes among heirs and beneficiaries through negotiation or litigation when necessary.
As of 2026, he remains based in Florida and continues to practice through Nason, Yeager, Gerson, Harris & Fumero, P.A. He currently concentrates his practice on probate, trust administration, estate planning and related tax matters.
