logo logo

William Sidney SMITH

William Sidney Smith, American lawyer. Bar: Iowa 1968, United States Tax Court 1972, United States District Court (southern district) Iowa 1976, United States District Court (northern district) Iowa 1977, United States Court Claims 1978, United States Court Appeals (8th circuit) 1978, Supreme Court of the United States Court 1979, United States Court Appeals (federal circuit) 1982; Certified Public Accountant, Illinois, Iowa.

Background

  • Smith, William Sidney was born on February 25, 1944 in Clearwater, Florida, United States. Son of Sidney Bankhead and Daphne (Guptile) Smith.

  • Education

    • University of Iowa (Bachelor of Business Administration, 1967. Juris Doctor, with high distinction, 1968). Phi Alpha Delta; Order of the Coif.

      Certified Public Accountant, Illinois and Iowa, 1970.

    Career

    • Working as a partner of & HUDSON, P.C. WILLIAM S. SMITH, bora Clearwater, Florida, February 25, 1944. Admitted to bar, 1968, Iowa. 1972, United States. Tax Court, United States.

      District Court, Norther n and Southern Districts of Iowa, United States. Claims Court, United States. Court of Appeals, 8th Circuit and United States.

      Supreme Court. Education: University of Iowa (Bachelor of Business Administration, 1967. Juris Doctor, with high distinction, 1968). Phi Alpha Delta; Order of the Coif.

      Certified Public Accountant, Illinois and Iowa, 1970. Co-Author: Tax Fraud—An Overview for Tax Practitioners," Taxes—The Tax Magazine, May, 1979. Contributing Editor, Callaghan & Company’s Legal Checklist for Lawyers, Checklist 23-1, "Federal Tax Fraud," 19801987.

      Editor: Tax Fraud—An Overview," The National Public Accountant, February, 1979. "Liquidations of Non-Subsidiary Corporations—A Tax Review," The National Public Accountant, July, 1980. "Effective Use of Psychological Evidence in Criminal Tax Trials," Trial Magazine.

      September, 1980; "Professional Corporations Today," Hawkeye Osteopathic Journal, January-February 1984. "When Should The Election To Be Excluded From The Partnership Tax Provisions Be Made?" Taxation for Accountants, August, 1987. Lecturer, Taxation Law, Drake University Law School, 1982-1989.

      Member:; Admitted to the bar, 1968, Iowa. 1972, United States. Tax Court, United States. District Court, Norther n and Southern Districts of Iowa, United States.

      Claims Court, United States. Court of Appeals, 8th Circuit and United States. Supreme Court.

    Major achievements

    • Bar: Iowa 1968, United States Tax Court 1972, United States District Court (southern district) Iowa 1976, United States District Court (northern district) Iowa 1977, United States Court Claims 1978, United States Court Appeals (8th circuit) 1978, Supreme Court of the United States Court 1979, United States Court Appeals (federal circuit) 1982. Certified Public Accountant, Illinois, Iowa.

    Religion

    Denomination: Episcopalian

    Membership

    Polk County, Iowa State (Member, Committee on Taxation, 1981-1989) and American (Member, Committee on Civil and Criminal Tax Penalties, 1989-1990. Tax Litigation Committee, Section of Litigation, 1979-1990) Bar Associations. The Association of Trial Lawyers of America.

    The Association of Trial Lawyers of Iowa. Iowa Society of Certified Public Accountants. American Institute of Certified Public Accountants.

    Connections

    • Married Caroline L. Holley, June 12, 1967 (divorced January 1982). Children: Cynthia Ann, Charles W., Craig W. Married Bobbi Ann Trachta, September 18, 1983.
    • father: Sidney Bankhead Smith
    • mother: Daphne (Guptile) Smith
    • spouses: Caroline L. Holley
    • Bobbi Ann Trachta
    • children: Cynthia Ann Smith
    • Charles W. Smith
    • Craig W. Smith
    See on larger map
    Born February 25, 1944
    (age 73)
    Nationality