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.
Honors, Appointments and Awards
Admitted to Practice
- Arizona, 1972
- New Mexico, 1969
- U.S. District Court, District of Arizona, 1972
- U.S. Court of Appeals, Ninth Circuit
- U.S. Tax Court, 1969
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