Recognized in Best Lawyers since 2023 
Sam Walling represents clients in complex commercial litigation and regulatory enforcement matters, including disputes involving the SEC, telecommunications, and energy industries. Based in Minneapolis, Minnesota, Sam practices with Anthony Ostlund Louwagie Dressen & Boylan PA and advises individuals, small businesses, and Fortune 100 companies in matters pending across the country.
For nearly twenty years, Sam has represented plaintiffs and defendants through all stages of litigation, including case strategy, motion practice, depositions, expert discovery, settlement negotiations, and trial preparation. He works closely with clients to develop practical legal strategies aligned with their business objectives and the specific demands of each matter. His litigation experience includes contract disputes, financial services litigation, fraud and fiduciary duty claims, patent litigation, trade secret disputes, and regulatory enforcement proceedings.
Before entering private practice, Sam worked as a financial analyst for a multibillion-dollar healthcare provider network. That background informs his approach to complex financial and business disputes, allowing him to analyze detailed financial issues and present clear, persuasive arguments to judges, juries, mediators, and opposing counsel.
Sam also maintains an active commitment to pro bono and nonprofit service. He has represented clients in asylum proceedings before the U.S. Immigration Courts and currently serves on the boards of Achieve Twin Cities, The Advocates for Human Rights, and the Minnesota Chapter of the Federal Bar Association.
