Lucas H. Forcella is an Associate in the firm’s Billings office. He received a Bachelor of Arts degree from the University of St. Thomas in Saint Paul, Minnesota in 2009, graduating cum laude. After graduation, Lucas commissioned as a counterintelligence and intelligence officer in the United States Marine Corps, and has served in numerous overseas and domestic locations. Lucas left active duty in 2015 and is currently a Major in the Marine Corps Reserve.

Lucas received his Juris Doctorate from the University of North Carolina School of Law. While in law school, Lucas served as the Web Editor for the North Carolina Journal of Law and Technology and clerked for the Honorable Judge Hunter Murphy of the North Carolina Court of Appeals and for the Honorable United States Magistrate Judge Robert T. Numbers, II.

Lucas’ practice includes commercial transactions (including mergers and acquisitions and commercial real estate acquisitions, sales, and leases), trust and estate planning, and tax controversies (including audits and appeals of federal and state taxes).

In his free time, Lucas enjoys spending time with his wife and introducing his two young sons to the joys of exploring Montana’s great outdoors.

Practice Areas

    • Business Organizations
    • Governance
    • Mergers, Acquisitions & Other Business Transactions
    • Non-Profit Entities
    • Tax
    • Mergers and Acquisitions
    • Acquisitions and Dispositions
    • Due Diligence
    • Mergers
    • Real Estate
    • Access, Title and Property Disputes
    • Commercial Real Estate Acquisition, Sales and Leasing
    • Condominium and Homeowners’ Associations
    • Construction and Design
    • Development, Zoning and Land Use
    • Farm and Ranch Transactions
    • Taxation
    • Business Entities
    • Mergers and Acquisitions, Spin-Offs, and Reorganizations
    • Natural Resource and Energy Taxes
    • Real Estate Transactions
    • State and Local Taxes
    • Tax Audits and Controversies

Bar Admission

North Dakota
United States Tax Court


B.A. (cum laude), History, Political Science, University of St. Thomas, 2009
J.D., University of North Carolina School of Law, 2019

Prior Experience (Employment)

Intelligence Officer, United States Marine Corps (2009-2015)
Intelligence Officer, United States Marine Corps Reserve (2015-present)

Honors & Awards

Eagle Scout, Boy Scouts of America (2004)

Community Involvement

Wise Wonders Science and Discovery Museum (Board of Directors)