B.A., summa cum laude, Yale; J.D., magna cum laude, Harvard. Professor Smiley is a Professor in the Graduate Tax Program of the Law Center and Senior Counsel of the law firm of Caplin &Drysdale, Chartered. He specializes in the taxation of corporate and noncorporate business entities, intergenerational wealth planning and international transactions. He is also a Professor at the University of Lodz in Poland and serves or has served as a Visiting Professor in graduate tax programs in Austria, Australia, Brazil, China and the Russian Federation. Prior to entering law practice, he served as a law clerk to Judge Arnold Raum of the United States Tax Court.