Background
Smith, Brendan P. was born on September 21, 1940 in Boston, Massachusetts, United States.
Smith, Brendan P. was born on September 21, 1940 in Boston, Massachusetts, United States.
Tufts University (Bachelor of Science, 1963). Suffolk Law School (Bachelor of Laws, 1966). Georgetown University (Master of Laws, Taxation, 1971).
Worked at Brendan P. Smith A Professional Corporation (Providence, RI) specializing in Federal Taxation, Real Estate and Business Planning. Admitted to the bar, 1966, Massachusetts. 1971, Rhode Island and United States.
Tax Court.
Author: "Sidestepping Partnership Phantom Gain Based Upon Restructuring Nonrecourse Debt," Journal of Real Estate Taxation, Winter, 1991. "Form of a Safe Harbor—Secured Deferred Exchange Agreement for Real Estate Using a Qualified Intermediary," Rhode Island Bar Journal, April 1991. Tax Law Specialist, National Office of the Internal Revenue Service, Individual Income Tax Branch, 1967-1968.
Corporate Tax Branch, 1968-1969. Reorganization Tax Branch, 1969-1970. Attorney advisor, Honorable William J. Quealy, United States.
Tax Court, 1970-1971. Associate, 1971-1974. Partner, 1974-1984, Edwards and Angell.
Member: Rhode Island Bar Association. (Also Of Counsel to Reilly Law Associates). The Smith Firm structures and negotiates corporate and real estate acquisitions, financings and workouts which involve complex tax questions.
In addition the Firm represents lenders to and underwriters of development stage companies.
Member: Rhode Island Bar Association. (Also Practicing Individually at the same address).