David L. Johnson joined the firm’s Commercial and Tax Department in 1964 and has concentrated his practice in the areas of estate planning, estate and gift tax, probate, trust and estate administration, charitable giving and is nationally recognized in those areas. He is a fellow in the American College of Trust and Estate Counsel (from 1991 to 1996, the Montana Chairman of that professional organization of trust and estate lawyers).
Dave is a frequent speaker on estate and tax planning at legal seminars in Montana and in other states. He is the author of articles on post-mortem tax and estate planning and was a member of the board of editors of the Journal of Agricultural Taxation & Law. From 1985 through 1990, he chaired the American Bar Association’s Real Property, Probate and Trust Law Section’s Committee on Post-Mortem Tax Problems, and also chaired its Committee on Estate Planning and Estate Administration for Farmers and Ranchers. Dave obtained his legal education at the Ohio State University College of Law, graduating summa cum laude. At Ohio State he was an Associate Editor of the Ohio State Law Journal. Prior to law school, he received his Business Administration degree from the University of Cincinnati, where he majored in accounting.

Practice Areas

    • Taxation
    • Wealth Transfer Taxes
    • Trusts & Estates
    • Charitable Giving
    • Estate Planning
    • Probate, Estate and Trust Administration
    • Tax Planning

Bar Admission

Montana, 1964


1964 – J.D., Ohio State University College of Law, summa cum laude
1961 – B.B.A., University of Cincinnati

Honors & Awards

Friend of The Billings Clinic
United Way Citizen of the Year
Mountain States Super Lawyers (2008, 2010)
AV Preeminent Rating by Martindale Hubbell

Community Involvement

YWCA of Billings Endowment Foundation (Past President and Board Member)
Montana State Library Commission
Billings Public Library Foundation
United Way of Yellowstone County
Yellowstone Art Museum

Professional Affiliations

State Bar of Montana
Fellow, American College of Trust and Estate Counsel (ACTEC), Past Montana Chair
Past Fellow, American College of Tax Counsel
Past President, Yellowstone Valley Estate Planning Council