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 JD
Order of the Coif, 1979
Student Materials Editor, Tennessee Law Review
Middle Tennessee State University, 1976
BS, cum laude
PROFESSIONAL AND CIVIC ACTIVITIES
American Bar Association
Tennessee Bar Association
Chattanooga Bar Association
State Bar of Georgia
National Association of Bond Lawyers, former member