Background
Smith, Leonard was born on October 16, 1946 in Albuquerque, New Mexico, United States.
Smith, Leonard was born on October 16, 1946 in Albuquerque, New Mexico, United States.
California State University at Sacramento (Bachelor of Arts, 1968). Armstrong College (Bachelor of Laws, 1973. Master of Business Administration, 1977).
McGeorge School of Law, University of the Pacific (Master of Laws in Taxation, 1990).
Golden Gate University (Master of Science, Taxation, 1992).
Worked at Battaglia, Ross, Dicus & Wein, A Professional Association (Saint St. Petersburg, Florida) specializing in Taxation Law, Estate Planning Law, Trusts Law, Probate Law, Related Litigation, Bankruptcy Taxation Law. Admitted to the bar, 1974, Florida. California and United States.
District Court, Eastern and Northern Districts of California.
1978, United States. Tax Court. 1993, United States. District Court, Middle District of Florida, United States.
Bankruptcy Court, Eastern and Northern Districts of California and Middle District of Florida. Phi Alpha Delta. Author: "Financing Availability," Update Periodical, March, 1978.
Lecturer: Real Estate and Tax, Solano College and Napa College, 1984-1992.
Vallejo City Commission, Economic Development, 1971. Member: Solano County, Napa County and American (Member, Sections on: Real Property, Probate and Trust Law. Economics of Law and Taxation Sections) Bar Associations.
State Bar of California.
The Florida Bar (Member, Taxation Section). California Trial Lawyers Association.
The Association of Trial Lawyers of America. Military: ge">(Master of Science, Taxation, 1992) Certified Specialist, Taxation Law, California Board of Legal Specializatio.
Member: Solano County, Napa County and American (Member, Sections on: Real Property, Probate and Trust Law. Economics of Law and Taxation Sections) Bar Associations. State Bar of California.
The Florida Bar (Member, Taxation Section).
California Trial Lawyers Association. The Association of Trial Lawyers of America.
Military: ge">(Master of Science, Taxation, 1992) Certified Specialist, Taxation Law, California Board of Legal Specialization.