Southwest Rising Stars

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Jacob B. Smith

Senior Associate

Jake Smith's practice is concentrated on federal income tax matters including mergers and acquisitions, international tax issues in cross-border transactions and tax planning for limited liability companies, partnerships and corporations. He frequently advises clients on joint ventures, business and fund formations, and business reorganizations and restructurings. Jake also provides advice on various real estate matters including dealer/investor characterization, Section 1031 "like-kind exchanges" and New Markets Tax Credit and Historic Tax Credit transactions. His practice also includes representing taxpayers in controversies with the Internal Revenue Service (IRS) and state tax authorities.

Jake is recognized as a Rising Star in Southwest Super Lawyers, a distinction that recognizes lawyers under the age of 40 or those in practice for 10 years or less.

Jake is the author of “US Investors Looking to Invest in Canada Through a US LLC Receive Good Tax News,” published in Global Connection, and has lectured before the Tax Executives Institute. He is also a member of the Tax Law Section of the State Bar of Arizona, the New York State Bar Association and the American Bar Association.

Repräsentative Mandate

  • Assisting in representing a successful tax-free reorganization of two large technology companies.
  • Providing counsel regarding a Japan-based corporation's sale of its US subsidiary's stock.
  • Advising on the formation of funds targeting distressed real estate assets.
  • Advising on the acquisition of a real estate investment trust by an investment group.
  • Analyzing various issues relating to structured tax credit transactions with respect to New Markets Tax Credits.
  • Providing counsel in the sale by a food production company of its assets to a competitor.
  • Assisting in representation that led to a favorable settlement with the IRS in its audit of a large manufacturing company.
  • Providing guidance to investors/developers in order to increase the likelihood of investor characterization of certain real estate parcels.

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+1 602 528 4139

Studium und Ausbildung

New York University, LL.M., Taxation, 2004
University of Kansas, J.D., with honors, 2003
University of Kansas, B.A., 2000


Arizona, 2007
New York, 2004