Wayne A. Smith

Wayne A. Smith


Gallagher & Kennedy, P.A.

Recognized since 2010

Phoenix, Arizona

Practice Areas

Real Estate Law

Spinning circle Big letter B

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
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)

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

Publications

Your browser is not fully compatible with our automatic printer friendly formatting.

Please use the print button to print this profile page.

Spinning circle Big letter B