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    Photo of Wayne A. Smith
    Wayne A. Smith
    WS
    Photo of Wayne A. Smith
    Wayne A. Smith

    Real Estate

    Phoenix, AZ
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    About Wayne

    Wayne’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.

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    Practice Areas

    Real EstateBusiness LawTax Law

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    Education

    • University of Missouri – Kansas City, L.L.M., graduated 1971
    • University of New Mexico, J.D., graduated 1969
    • New Mexico State University, B.S., graduated 1966

    Bar Admissions

    • Arizona, 1972
    • New Mexico, 1969

    Languages

    English

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