Wayne A. Smith

Wayne A. Smith

Jennings, Strouss & Salmon, PLC

Recognized since 2010

Phoenix, Arizona

Practice Areas

Real Estate Law

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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.


  • One East Washington Street, Suite 1900
    Phoenix, AZ 85004-2554


  • 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

Court Admissions

  • U.S. District Court, District of Arizona (1972)
  • U.S. Court of Appeals, Ninth Circuit
  • U.S. Tax Court (1969)

Jennings, Strouss & Salmon, PLC
Headquarters: Phoenix, Arizona

41 The Best Lawyers in America® awards

2 Best Lawyers: Ones to Watch in America awards

Full Firm Profile

Recognized in The Best Lawyers in America® 2022 for work in:

  • Real Estate Law


  • AV PreeminentTM Peer Review Rated

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