Wayne A. Smith

Wayne A. Smith


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.

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  • University of Missouri-Kansas City School of Law
    LL.M., Taxation, 1971
  • University of New Mexico School of Law
    J.D., 1969
  • New Mexico State University
    B.S., 1966