Wayne A. Smith

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.

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)

• 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

Articles

• “The Agricultural Act of 2014: What the New Farm Bill Means for Farmers,” Co-Author (February 24, 2014)

• AV Preeminent^®Peer Review Rated™, Martindale-Hubbell^®
• The Best Lawyers in America^©, Real Estate Law (2010 – 2023)