Wayne A. Smith

Member

Overview

Mr. Smith’s areas of practice are federal and state income and estate taxation; real estate (including 1031 exchange and reverse exchange); partnership, corporation and limited liability company formation and compliance; business planning; estate planning; agricultural compliance with federal and state programs; and water law.

Contact
Areas of Focus
  • Real Estate
  • Corporate and Business
  • Tax
  • Agribusiness
Education

L.L.M., University of Missouri-Kansas City School of Law, Taxation (1971)

J.D., The University of New Mexico School of Law (1969)

B.S., New Mexico State University, Mechanical Engineering (1966)

Biography

Mr. Smith’s areas of practice are federal and state income and estate taxation; real estate (including 1031 exchange and reverse exchange); partnership, corporation and limited liability company formation and compliance; business planning; estate planning; agricultural compliance with federal and state programs; and water law.

He began his legal career as associate counsel for the Department of Treasury, where he tried civil tax cases.

Admissions

Admitted to Practice

  • Arizona (1972)
  • New Mexico (1969)

Court Admission

  • U.S. District Court, District of Arizona (1972)
  • U.S. Court of Appeals, Ninth Circuit
  • U.S. Tax Court (1969)

Representative Experience

  • Represented physicians in the formation and operation of surgery centers
  • Represented vegetable and grape growers from Mexico in disputes with brokers/buyers in the United States; prepared agreements to meet PACA requirements
  • Represented Arizona agricultural growers in compliance with USDA Farm Service Agency regulations
  • Represented developers in structuring complex income tax planning to maximize benefits of capital gains tax
  • Represented landowners in complex 1031 exchanges and reverse exchanges
  • Represented clients in complex estate planning
  • Represented investors in acquisitions of automobile dealerships, farms and cattle ranches, construction companies, development companies and agricultural processors
  • Represented owners and investors in the development of apartments, assisted living facilities, nursing homes, retail shopping centers and industrial centers

Media and Presentations

Articles

Honors and Awards