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 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.
Honors, Appointments and Awards
Professional Affiliations
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Maricopa County Bar Association
Member
Admitted to Practice
- Arizona, 1969
- New Mexico, 1969
Court Admission
- U.S. District Court, District of Arizona, 1972
- U.S. Court of Appeals, Ninth Circuit
- U.S. Tax Court
Education
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L.L.M.
, University of Missouri-Kansas City School of Law
, Taxation, 1971
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J.D.
, The University of New Mexico School of Law
, 1969
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B.S.
, New Mexico State University
, Mechanical Engineering, 1966
