Stafford Smiley is a member in Caplin & Drysdale's Washington, D.C. office. Mr. Smiley began his legal career as a law clerk to Judge Arnold Raum of the United States Tax Court. He joined Caplin & Drysdale in September 1978 and became a member of the firm in January 1983.
Mr. Smiley’s practice focuses on the taxation of partnerships, S corporations, and other pass-thru entities. He also works generally on business taxation issues and issues relating to the ownership and transfer of assets for tax purposes. He has extensive experience as tax counsel in international financing, leveraged lease, and other transactional settings.
Mr. Smiley represents a number of large family-held businesses, for whom he provides not only business tax advice but also general business, trust, estate, and gift advice.
Mr. Smiley also represents a number of international finance organizations, for whom he does international tax planning work, primarily in the areas of international structured finance and transfer pricing matters (including especially advanced pricing agreements).
Mr. Smiley is an Adjunct Professor, Georgetown University Law Center, teaching Taxation of Property Transactions in the Graduate Tax Program. In 1999-2000, he developed a new seminar for the Georgetown Graduate Tax Program entitled “International Tax Planning for Individuals.” He also has been an Adjunct Professor at the George Washington University Law Center. Mr. Smiley has lectured at the New York University Annual Institute on Federal Taxation, the University of Virginia Law School, and other tax-oriented educational institutions.
Mr. Smiley served for many years as the International Developments Editor for the Journal on Partnership Taxation, and now serves as International Developments Editor for Corporate Taxation. In 2006, Mr. Smiley became the Examiner in U.S. Tax Law for the Chartered Institute of Accounts in the United Kingdom.Stafford Smiley is a member in Caplin & Drysdale's Washington, D.C. office. Mr. Smiley began his legal career as a law clerk to Judge Arnold Raum of the United States Tax Court. He joined Caplin & Drysdale in September 1978.