Wayne A. Smith
Member
P: 602.262.5953
F: 602.495.2725
L: Phoenix
Bar Admission
- 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
Award(s)
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.
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
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 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
Professional Affiliations
- Maricopa County Bar Association
Member
Honors, Appointments and Awards
