Lacy Leonard

Attorney  |  Martens, Todd & Leonard


Lacy Leonard, trial attorney, is a partner with Martens, Todd & Leonard, a tax litigation law firm located in downtown Austin, Texas. She and other members of her law firm limit their practices to Texas tax, multi-state, and federal tax controversies and litigation. Ms. Leonard represents clients in administrative proceedings before the Texas Comptroller’s office, the Texas State Office of Administrative Hearings, and in Texas state courts.

Her recent trials and appellate cases include: Hegar v. 1st Global, Inc., No. 03-18-00411-CV (Tex. App.—Austin, filed June 15, 2018), No. D-1-GN-17-005832 (126th Judicial Dist. Ct.,

Travis County, Tex.); Hegar v. Compass Directional Guidance, LLC, No. 03-17-00597-CV (Tex. App.—Austin, filed Sept. 12, 2017), No. D-1-GN-15-003797 (419th Judicial Dist. Ct., Travis County, Tex.); Hegar v. CGG Veritas Services (U.S.), Inc., No. 03-14-00713-CV, 2016 Tex. App. WL 1039054 (Tex. App.—Austin Mar. 9, 2016, pet. withdrawn); Titan Transportation, LP v. Combs, 433 S.W.3d 625 (Tex. App.—Austin 2014, pet. denied); Combs v. Newpark Resources, Inc., 433 S.W.3d 46 (Tex. App.—Austin 2013, no pet.); and Taylor & Hill, Inc. v Combs, No. D-1-GN-10-004429 (200th Judicial Dist. Ct., Travis County, Tex. July 27, 2001).

She also represents federal tax clients in administrative appeals, before the United States Tax Court, and in the Courts of Appeals. Ms. Leonard has fifteen years of substantial trial experience. She has successfully tried numerous cases to judgment before courts throughout Texas. She speaks at Texas sales and use tax seminars throughout the state and assists in preparing the Texas sales and use tax course materials.

Ms. Leonard received her J.D. degree from Southern Methodist University School of Law in May of 2003. She also earned a bachelor of arts in government from the University of Texas.