Isaac A. Leon

Isaac A. Leon


ISAAC A. LEON is a member of the firm’s commercial group. He practices primarily in the areas of taxation, mergers and acquisitions, public finance, and general business and corporate law.

His public finance practice includes assisting the New Mexico Finance Authority with taxable and tax-exempt financings as part of its various loan programs. His practice also includes providing counsel to business owners as part of the purchase or sale of their businesses and assisting with private securities offerings under Regulation D. He also represents taxpayers with assisting with gross receipts tax and federal income tax planning as well as in managed audits with the New Mexico Taxation and Revenue Department.

In addition to his J.D. from the University of New Mexico School of Law, cum laude, Isaac holds a Tax LL.M. from the University of Denver Sturm College of Law Graduate Tax Program, an M.B.A. from the University of New Mexico Anderson School of Management, and a Bachelor of Accounting degree from New Mexico State University.


  • New Mexico, 2019


  • University of Denver Sturm College of Law Graduate Tax Program, LL.M., 2022
  • University of New Mexico School of Law, 2019, J.D., Cum Laude
  • University of New Mexico Robert O. Anderson School of Management, 2019, M.B.A.
  • New Mexico State University, 2015, Bachelor of Accounting

Publications & Speeches

  • Electronic Signatures and Negotiating Vendor Contracts” April 14, 2022. Independent Community Bankers Association of New Mexico Strategic IT/Operations Conference. Co-presented with Robert J. Johnston, Sutin, Thayer & Browne
  • Note, Amount-In-Controversy In The Tenth Circuit: Providing A Corporate Defendant Even More Power Under CAFA, 48 N.M. L. Rev. 507 (2018).


  • Best Lawyers in America, Ones to Watch, Corporate Law, Mergers & Acquisitions, Tax Law, 2024
  • First Place, 20th Annual American Bar Association Law Student Tax Challenge – LL.M. Division, 2021
  • New Mexico Law Review, Citation Editor, 2018-2019
  • Dean’s List, Fall 2016, Fall 2017, Spring 2019
  • Honor Roll, Spring 2017, Spring 2018
  • Research Assistant, Professor Jim Ellis, Spring 2018
  • Research Assistant, Professor Nathalie Martin, Spring 2018
  • Evidence and Trial Practice Tutor, Professor George Bach, Fall 2018
  • Hugh B. Muir Award, Excellence in Tax Law
  • Frederick M. Hart Award, Excellence in Commercial Law

Professional & Community Involvement

  • National Association of Bond Lawyers
  • State Bar of New Mexico Business Law Section, Board of Directors
  • American Bar Association

Representative Experience

  • Represents the New Mexico Finance Authority on various matters.
  • Assisted with the purchase and sale of various businesses, including providing counsel on the applicability of tax-free reorganizations.
  • Assisted with the preparation of legal opinions regarding a nine-figure bond refunding.
  • Assisted with the establishment of a private equity fund structured as a limited liability limited partnership to secure investments from accredited investors under Rule 506.
  • Prepared and/or reviewed corporate documents, including operating agreements, buy-sell agreements, shareholder agreements, and commercial agreements.
  • Helped a start-up company with the issuance of equity compensation to employees and service providers.
  • Represented taxpayers in managed audits before the New Mexico Taxation and Revenue Department.
  • Represented taxpayers seeking penalty-relief from the Internal Revenue Service.
  • Assisted with private placement securities offerings under Regulation D of the Securities Act of 1933.
  • Assisted with the administration of a multimillion-dollar estate and the preparation of estate planning documents.
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