Thomas E. Smith

Of Counsel

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.

Bar Admission

• Georgia, 1983
• Tennessee, 1979

Education

• 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