Herbert C. Livsey

Firm: Ray Quinney & Nebeker
Location: Salt Lake City - UT

  • 36 South State Street Suite 1400
    Salt Lake City, UT 84111
  • Tel : 801-532-1500
  • Fax : 801-532-7543

Mr. Livsey has been recognized as the Best Lawyers 2016 Tax Law “Lawyer of the Year” and selected by his peers for inclusion in the list of The Best Lawyers in America© 2021 in Tax Law and Trusts and Estates and was recognized by Best Lawyers as the 2021 Trust and Estates Law “Lawyer of the Year.” He also maintains an AV Preeminent (5.0) rating from Martindale-Hubbell, which is the highest rating
awarded to attorneys for professional competence and ethics. He has also been selected for inclusion in Mountain States Super Lawyers (2007-2013) in the category of Tax and has been voted by his peers throughout the state as one of Utah’s “Legal Elite,” as published in Utah Business Magazine (2004, 2007-2011).


New York University, LL.M., 1971

  • Graduate Editor, TAX LAW REVIEW, 1970-71

University of Utah, J.D., 1969

  • Order of the Coif
  • Associate Editor, UTAH LAW REVIEW, 1968-69

University of Utah, B.S., Accounting, 1967

  • Phi Kappa Phi
  • Delta Theta Phi

Affiliations / Memberships

  • Fellow, The American College of Trust and Estate Counsel (ACTEC)
  • Past Chair and Member, Tax Section, Utah State Bar Association
  • Member, Estate Planning and Probate Sections, Utah State Bar Association
  • The Best Lawyers in America-Trusts and Estates and Tax

Professional and Civic Activity

  • Trustee and Member of Advisory Committee, Janet Q. Lawson Foundation
  • Trustee and Member of Advisory Committee, S. J. and Jessie E. Quinney Foundation
  • Trustee and Member of Advisory Committee, Frederick Q. Lawson Foundation
  • Member of Advisory Committee, JoAnne L. Shrontz Family Foundation
  • Past Chair and Member of Board of Trustees, Utah Symphony & Opera
  • Member, Board of Trustees, Alf Engen Ski Museum Foundation
  • Past Trustee, University of Utah Law School Alumni Association
  • Past Chairman, Deferred Gifts Committee, Primary Children’s Medical Center
  • 2002 Alumnus of the Year, S.J. Quinney College of Law, University of Utah

Ray Quinney & Nebeker

Ray Quinney & Nebeker is one of the largest and most reputable law firms in Utah and offers clients an experienced, innovative, and diverse team of legal professionals whose objective is to make a meaningful contribution to our clients’ success.

Ray Quinney & Nebeker has a broad practice in both tax planning and tax controversy work. Tax planning is a natural aspect of the work done by the Firm in its business, corporate and transactional planning and mergers and acquisitions practice areas. Firm lawyers are experienced in both Federal and state tax matters, including income and franchise tax, transfer tax, sales and use tax, and property tax. Various lawyers have developed specialties in partnership, subchapter C and subchapter S tax law, as well as other areas of the Internal Revenue Code. Several of our lawyers have advanced degrees in taxation or accounting.

In addition, the Firm has a history of successful representation of clients before the Internal Revenue Service, the Utah State Tax Commission and Federal and State Courts on a wide range of issues.