Michael Smith, shareholder in the Firm's Atlanta office, concentrates his practice in the areas of tax and corporate law. He has experience in matters related to securities law, mergers and acquisitions, business transactions, like-kind exchanges and estate planning.
- Sale of 14 resident unit assisted living community business
- Sale of computer security systems integration business
- Purchase of medical practice
- Sale of health care billing company
- Sale of boat component manufacturer
- Sale of jet engine parts manufacturer
- Sale of national wedding dress designer
- Several estate and tax plans for high net worth clients
- Several real estate tax-free exchanges
- Speaker – "Update on International Financial Reporting Standards and Fair Value Accounting and related legal issues involving U.S. companies," CLE/CPE Credit Seminar (December 2010)
- Author – "Discharging Taxes in Bankruptcy: When clients need protection from creditors, tax debts can be resolved as well," Journal of Accountancy (August 2010)
- Co-author – "Tax Consequences of Mortgage Discharge," Journal of Accountancy (November 2009)
- Co-author – "Minimizing Estimated Tax Payment Penalties," GARealtor.com (September 10, 2009)
- Author – "Tax Advantages and Rental Losses," GARealtor.com (July 17, 2009)
- Author – "Representing Clients with Tax Delinquencies and Deficiencies," Journal of Accountancy (April 2009)
- Author – "Like-Kind Exchanges of Partnership Properties," The Tax Adviser (December 2008)
- Speaker – "Advanced Like-Kind Exchanges," CLE/CPE Credit Seminar (2006)
- Speaker – "Real Estate Taxation and Complex Exchanges," Realtors Land Institute (2006)
- Speaker – "Recent Developments in Tax Free Exchanges," Georgia State Bar, Real Estate Section Annual Meeting (2005)
- Speaker – "Business Valuations," CLE/CPE Credit Seminar (2004)
- Author – "Gaining Ground – Avoid Taxes with a Like-kind Exchange," Smart Business (2004)
- Selected in 2011 as one of "Georgia's Legal Elite," by Georgia Trend Magazine
- Member – American Bar Association
- Member – Business Advisory Board, Southern Polytechnic State University, School of Engineering Technology and Management
- Member – Georgia Association of Certified Public Accountants
- Instructor – Management Accounting, Financial Accounting, Corporate Tax Law, and International Accounting; California State University at Sacramento, 1982-1983
- California, 1983
- U.S. District Court for the Eastern District of California, 1983
- U.S. Tax Court, 1984
- Georgia, 1984
- CPA – California, 1980*
- McGeorge School of Law, University of the Pacific, J.D., 1983
- California State University, School of Business (Accounting), at Long Beach, B.S., 1978
*Baker Donelson is not a CPA firm.