Mr. Smith focuses his law practice in the areas of taxation, business organizations, corporate finance, business law, and estate planning.

He holds an LLM in taxation (Emory 1987) and represents taxpayers before the IRS at all levels: ruling requests, audits, Tax Court and collections. He has extensive experience in transactional work and has represented issuers of securities, buyers, sellers, lenders and borrowers in various types of transactions.

A significant part of his practice is the representation of closely held entities. Such representation involves all aspects of business formation, operations and succession and disposition issues. He is proud of being the “family” attorney for several generations of clients.

Mr. Smith is a native of middle Tennessee and has lived in Chattanooga since 1983.


Emory University, 1987 – LLM Taxation
University of Tennessee, 1979
Order of the Coif, 1979
Student Materials Editor, Tennessee Law Review
Middle Tennessee State University, 1976
BS, cum laude

Bar Admission

Georgia, 1983

Tennessee, 1979

Professional and Civic Activities

American Bar Association

Tennessee Bar Association

Chattanooga Bar Association

State Bar of Georgia

National Association of Bond Lawyers, former member