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.
Contact & Links
- E-mail: wayne.smith@gknet.com
- Direct Phone Number: (602) 530-8081
- Phone Number: (602) 530-8000
- Lawyer Page: https://gknet.com/attorneys/waynesmith/
Location
- 2575 East Camelback Road, Suite 1100
Phoenix, AZ 85016
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
Court Admissions
- U.S. District Court, District of Arizona (1972)
- U.S. Court of Appeals, Ninth Circuit
- U.S. Tax Court (1969)
Gallagher & Kennedy, P.A.
Phoenix, Arizona
42 The Best Lawyers in America® awards
7 Best Lawyers: Ones to Watch® in America awards
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Recognized in The Best Lawyers in America® 2025 for work in:
- Real Estate Law
Awards:
- AV PreeminentTM Peer Review Rated
Additional Areas of Practice:
- Agriculture Law
- Tax Law
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