Samuel E. Cohen

Bar / Professional Activity

• Northampton County Bar Association
• Assistant Solicitor, Lehigh County
• Upper Milford Township Zoning, Hearing Board, Alternate Member, 2018
• Bar Association of Lehigh County
• Lehigh Valley Clubmen’s Association, Solicitor
• Pennsylvania Bar Association
• Donald E. Wieand Barrister’s Inn

Verdicts / Settlements (Case Results)

• A firm client was recently looking to expand the unused portion of a building in the City of Allentown where a restaurant is located to include a salon, but the existing parking lot did not have enough spaces for both a restaurant and salon as required by the City's zoning ordinance. Attorney Samuel E. Cohen successfully represented the client before the Zoning Hearing Board that granted the requested relief based on Sam's argument that the hours of operation for the existing restaurant and salon complimented each other such that there would never be the demand of both operations on the parking lot at the same time., 2017
• Amidst the global COVID-19 pandemic, the only thing seemingly spreading faster than the virus is misinformation. On social media and in various other platforms, groups and individuals have distributed content claiming to be medically and factually based, only to have it be flagged by the parent tech company and/or fact-checking organizations. In some instances, these groups are claiming their content was censored, violating their First Amendment freedoms. One such claim was filed in the U.S. District Court for the Eastern District of Pennsylvania, and Attorneys Malcolm Gross, John F. “Jack” Gross and Samuel Cohen were utilized as PA local counsel, in defense of a fact-checking organization in an antitrust suit.  Overview of the antitrust case The Plaintiffs in the case formed a social media group of several thousand members and used this space as a forum for discussion and exchange of information related to COVID-19, with a focus on various treatment strategies. As they formed in May 2020, they allege that the social media platform secretly demoted and/or banned content that they posted, administered, or moderated on their page. Further, the Plaintiffs claim that the fact-checking organization, defended by Gross McGinley, marked their content with labels identifying it as fake or misinformation, dissuading others from reading it. As such, they filed a multimillion dollar antitrust suit against the social media platform and its defendants, including the fact-checkers.  Terms and transfers While the claim was filed in Pennsylvania, engaging the help of Gross McGinley, it was the desire of the Defendants to have the case transferred to another court, as per the terms of their platform. The Plaintiffs and all groups and individuals who engage on the social media platform must agree to these terms prior to joining and engaging in this space.  Moreover, the U.S. District Court for the Eastern District of Pennsylvania stated:A court “should not sever if the defendant over whom jurisdiction is retained is so involved in the controversy to be transferred that partial transfer would require the same issues to be litigated in two places.” Sunbelt Corp. v. Noble, Denton & Assoc, 5 F.3d 28, 33-34 (3d Cir. 1993). In other words, “[l]itigating these facts in separate [jurisdictions] would make little sense, as it is likely that many of the witnesses and much of the evidence would overlap . . . and trying these cases in two different places could result in inconsistent results.” Pioneer Mech. Servs, LLC v. HGC Constr., Co., No. 18-cv-0507, 2018 U.S. Dist. LEXIS 209349, at 14-15 (W.D. Pa. Dec. 12, 2018) (declining to sever claims against different defendants because all claims “relate[d] to the same occurrence”).Gross McGinley helped the Defendant with the Motion to Transfer Venue and the claim will now be handled in the preferred jurisdiction. , 2021
• J&S Heating Oil, LLC v. Day & Nite Heathing Oil, 48-CV-2011-3114 (Northampton Cty.)
• Jeffers v. Husain; 2009-C-4142 (Leh. Cty.)
• Chevy 21 v. City of Bethlehem
• Indemnity Insurance Co. a/s/o Owen J. Roberts School District v. KCBA Architects, Inc., et al.; 11-9378 (Ches. Cty.)
• Couto-Pressman v. Richards, et al.; 2010-C-3410 (Leh. Cty.)

Transactions

• Attorney Samuel Cohen recently assisted in the sale of a manufacturing business for $1,500,000. , 2013

Pro bono / Community Service

• Lehigh County, Arbitrator
• American Red Cross - Lehigh Valley-Bucks chapter, Board Member 
• Lehigh Valley Arts Council, Board of Directors
• Moravian Academy Alumni Board, Member and Past President
• The Literacy Center of the Lehigh Valley, Board of Directors
• Samuel Cohen participated in a program to celebrate Law Day, a day to reflect on the role of law in the foundation of the United States and to recognize its importance in society. Sam assisted Federal Magistrate Judge Henry S. Perkin in presenting a program for Lehigh Valley Charter Academy.  A coordinated effort with the federal judiciary and U.S. District Court, Eastern District of Pennsylvania, as well as federal courts throughout the nation, the program focused on the landmark U.S. Supreme Court cases of Gideon v. Wainwright (1963) and In Re Gault (1967).  Students, with the assistance of attorneys, reenacted these cases  that addressed and reinforced a criminal defendant’s right to counsel and a juvenile defendant’s right to due process respectively., 2013
• Lehigh Valley Health Network Board of Associates

Honors

• The Power List for Lawyers & Lobbyists, as awarded by Lehigh Valley Business, recognizes influential legal professionals and lobbyists whose leadership shapes the community and enhances quality of life in the Lehigh Valley. Selected by LVB’s editorial team, this annual distinction honors those who have demonstrated exceptional impact, integrity, and service within the region’s legal and government affairs sectors., Power List for Lawyers & Lobbyists, Lehigh Valley Business, 2025
• Attorney Samuel E. Cohen has been listed as one of Lehigh Valley Business‘s 2019 Forty Under 40. The award recognizes young professionals who are making an impact within their companies and in the business community. Recipients are selected based on their commitment to growth and professional excellence. Along with his fellow honorees and supportive colleagues, Sam was recognized at the official awards program held on April 11th at Bear Creek Mountain Resort., Forty Under 40 Award, Lehigh Valley Business, 2019
• Local Legal Leaders, Lehigh Valley Magazine, 2017
• Lehigh Valley Select Lawyers, Lehigh Valley Style Magazine, 2017
• Lehigh Valley's Finest Under Forty: Each year, this award is given to  young professionals who show exemplary leadership, are active in their community, and have excelled in their profession or business. Nominees work with the CF Foundation to raise funds throughout the year that will benefit local families affected by cystic fibrosis. The Cystic Fibrosis Foundation is a nonprofit organization dedicated to funding research. The foundation strives to help improve the quality of life for those living with cystic fibrosis. The disease affects approximately 30,000 children and adults across the U.S., Lehigh Valley's Finest Under Forty, Cystic Fibrosis Foundation of Northeastern Pennsylvania, 2013

Educational Background

• Colgate University, B.A., 2002

Scholarly Lectures / Writings

• On January 19, 2018, Gross McGinley’s Real Estate Group presented a Realtor seminar on tax assessment appeals for the Greater Lehigh Valley Realtors® membership. Attorneys Jack Gross, Sam Cohen, and Sarah Murray presented on the growing trend in Pennsylvania, where school districts are systematically initiating tax assessment appeals against certain classes of properties – commercial properties in particular. While this type of targeting ahs been deemed unconstitiutional by the Pennsylvania Supreme Court, it is important that Realtors understand to what their clients are lawfully obligated and when their clients may be able to challenge assessments. Sarah kicked off the Realtor seminar by reviewing the tax assessment process and the differences in procedures and fees between counties. Sam followed up with a review of the now famous Valley Forge case as well as pending and future legislation that may follow. Jack concluded the presentation by providing guidance on how Realtors can best prepare and evaluate their clients’ situations when a tax assessment appeal is made against their property. Having handled quite a few tax assessment appeals on behalf of property owners, the attorneys offered some real-world examples on the different approaches and outcomes of these matters in different counties., Co-Presenter, Tax Assessment Appeals, Real Estate, 2018

• Banking
• Construction
• Health Care
• Media And Publishing
• Real Estate
• Retail