Erik C. Smith
As an attorney and certified public accountant, Erik focuses his practice in all areas of federal tax law, with an emphasis on partnerships, limited liability companies, C and S corporations, real estate, international taxation, and civil tax controversy. He provides tax planning, structuring, and documentation for business and individual clients, including joint ventures and tax-exempt organizations.
Prior to joining Gallagher & Kennedy, Erik was a Manager in the Washington National Tax Office of Deloitte Tax, LLP, where he specialized in real estate transactions and provided tax planning and guidance in matters involving Section 1031 like-kind exchanges, leasing transactions, sale leasebacks of property, and involuntary conversions of property.
In addition to working at Deloitte, Erik previously worked as an attorney in the Phoenix office of a large regional law firm, where he focused his practice in all areas of commercial real estate, including acquisitions and dispositions, equity and traditional financing, development, and leasing. He also provided organizational planning, structuring, and documentation for a variety of business entities.
Erik is an alumnus of The University of Arizona, where he received a Juris Doctor from the James E. Rogers College of Law and a Bachelor of Science in Business Administration with a major in Accounting from the Eller College of Management. He is a native Arizonan and grew up in Tucson.
Associations & Memberships
- State Bar of Arizona, Member
- State Bar of Arizona, Real Property and Tax Law Sections, Member
- American Institute of Certified Public Accountants, Member
- State Bar of Arizona, Tax Law Section Executive Council, Former Member
Honors & Awards
- Best Lawyers in America® Ones To Watch, Tax Law, 2021-2022
- Gallagher & Kennedy Announces its 2022 Shareholder Class, January 3, 2022
- Best Lawyers in America® 2022 Recognizes 37 Gallagher & Kennedy Attorneys, August 19, 2021
- Best Lawyers in America® Recognizes 36 Gallagher & Kennedy Attorneys, August 21, 2020
- Gallagher & Kennedy Expands with Hiring of Four Talented New Attorneys, November 9, 2017
Certified Public Accountant