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 at the Moscow State Institute of International Relations (MGIMO) in the Russian Federation, and serves or has served as a Visiting Professor in graduate tax programs in Austria, Australia and Brazil. Prior to entering law practice, he served as a law clerk to Judge Arnold Raum of the United States Tax Court.

Scholarship

Contributions to Law Reviews and Other Scholarly Journals

Stafford Smiley & Albert G. Lauber, Loan Guarantees and Transfer Pricing, J. Corp. Tax'n, May/June 2010, at 24-29.
Stafford Smiley, National Westminster Bank: Will the IRS Ever Give Up?, J. Corp. Tax'n, Mar./Apr. 2010, at 44-48.
Stafford Smiley & Seth Green, The Curious Case of the Partial Loophole Closer, J. Corp. Tax'n, Jan./Feb. 2010, at 38-41.
Stafford Smiley & Justin Lowe, A Shift Toward Consumption Taxes: The Tax Policy Prescription for the Fiscal Ills of the Global Financial Crisis?, J. Corp. Tax'n, Jul./Aug. 2010, at 42-48.
Stafford Smiley, Mexico's IETU or 'Flat Tax': Tax Reform Through a Minimum Tax, J. Corp. Tax'n, Mar./Apr. 2009, at 24-28.