Wayne A. Smith with Jennings, Strouss & Salmon Attorneys at Law in Phoenix, Arizona

Wayne A. Smith Member

P: 602.262.5953
F: 602.495.2725
L: Phoenix

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.

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

Representative Engagements

  • Represented physicians in 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 acquisitons of automobile dealerships, farms and cattle ranches, construction companies, development companies and agricultural processors.
  • Represented owners and investors in development of apartments, assisted living facilities, nursing homes, retail shopping centers and industrial centers.

Articles and Publications


Honors, Appointments and Awards


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

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