Real Estate Law
Wayne A. Smith
Recognized in Best Lawyers since 2010 Awarded Practice Areas
Biography
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.
Overview
- 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
- 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)
- Arizona, 1972
- New Mexico, 1969
- 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
- U.S. District Court, District of Arizona (1972)
- U.S. Court of Appeals, Ninth Circuit
- U.S. Tax Court (1969)
Client Testimonials
Awards & Focus
Recognized in The Best Lawyers in America® 2026 for work in:
- Real Estate Law
Additional Areas of Practice:
- Agriculture Law
- Tax Law
Awards:
- AV PreeminentTM Peer Review Rated
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