Wayne A. Smith

Member

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.

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