Atty. Wayne A. Smith

Atty. 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. He began his legal career as associate counsel for the Department of Treasury, where he tried civil tax cases.

Phoenix Phoenix 57 Years Experience 57 year
Call (602) 530-8000

Profile Summary

About Wayne A. Smith at a glance

Wayne A. Smith is a real estate attorney based in Phoenix, Arizona, practicing at Gallagher & Kennedy PA. They have 57+ years of legal experience, licensed to practice since 1969. Admitted to practice in New Mexico (1969) and Arizona (1972). Educated at University of Missouri – Kansas City (—, 1971) and University of New Mexico (J.D., 1969). Recognitions include Best Lawyers in America — Real Estate Law (2026), Best Lawyers in America — Additional Areas of Practice: (2026), and Best Lawyers in America — Agriculture Law (2026). Serves clients in Phoenix, AZ and the surrounding metropolitan area.

Verified attorney profile · Updated June 2026

About

  • 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

Practice Areas Explained

Wayne A. Smith's Areas of Practice

Each practice area below reflects the types of cases Wayne A. Smith handles, with a brief overview of what that area of law covers.

Real Estate Law

Real estate attorneys handle home purchases, sales, commercial transactions, title disputes, and landlord-tenant matters.

Wayne A. Smith is one of 286,061 real estate attorneys indexed nationally. Browse real estate attorneys in Arizona →

Jurisdictional Context

Why local counsel matters in Arizona

Practicing law in Arizona. Legal matters in Arizona are governed by state-specific rules of civil and criminal procedure, statutes of limitations, and substantive law. Cases originating in Phoenix are typically filed in the local municipal court or the appropriate Arizona state district court, depending on subject matter and amount in controversy. An attorney licensed in Arizona brings working knowledge of local procedural deadlines, judicial practices in this venue, and the substantive law that applies to cases brought here. Out-of-state attorneys generally cannot represent clients in Arizona courts without local counsel or pro hac vice admission.

Looking for additional Arizona attorneys? Browse all attorneys in Phoenix or all attorneys in Arizona.

Frequently Asked

Common questions about Wayne A. Smith

Where is Wayne A. Smith's law office located?
Wayne A. Smith's law practice is located in Phoenix, Arizona. The firm is Gallagher & Kennedy PA. You can contact the office directly through this profile page.
What practice areas does Wayne A. Smith handle?
Wayne A. Smith focuses on real estate. Each practice area listed reflects experience handling cases of that type in Arizona.
How long has Wayne A. Smith practiced law?
Wayne A. Smith has 57+ years of legal experience and has been licensed since 1969.
Where did Wayne A. Smith go to law school?
Wayne A. Smith earned their education at (—, 1971); (J.D., 1969); (B.S., 1966).
How can I contact Wayne A. Smith for a consultation?
You can contact Wayne A. Smith directly through this profile page. Click "Ask the Attorney" to submit a question, or "Schedule a Consultation" to book a meeting. Most claimed-profile attorneys respond within one business day.
What awards or recognition has Wayne A. Smith received?
Wayne A. Smith's notable recognition includes: Best Lawyers in America — Real Estate Law; Best Lawyers in America — Additional Areas of Practice:; Best Lawyers in America — Agriculture Law; Best Lawyers in America — Tax Law; Best Lawyers in America — Awards:.

Practice Areas

Education

University of Missouri – Kansas City
- 1971
J.D.
University of New Mexico
- 1969
B.S.
New Mexico State University
- 1966

Awards

Best Lawyers in America — Real Estate Law
- 2026
Best Lawyers in America — Additional Areas of Practice:
- 2026
Best Lawyers in America — Agriculture Law
- 2026
Best Lawyers in America — Tax Law
- 2026
Best Lawyers in America — Awards:
- 2026
Best Lawyers in America — AV PreeminentTM Peer Review Rated
- 2026

Bar Admissions

New Mexico
Admitted: 1969
Arizona
Admitted: 1972

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