Paul J. Gardner, Partner

Contact Information:
Office:  (402) 392-0101
Direct:  (402) 501-8105
Fax:  (402) 392-1011
pgardner@smithgardnerslusky.com

Areas of Specialty:
Business transactions; legal entities including partnerships, corporations and limited liability companies, banking, real estate, estate planning, taxation planning, tax audit and appellate representation for the Internal Revenue Service and state tax agencies.

Position & Background:
Managing Partner since 1990. Born Wichita, Kansas, November 9, 1951.
-Admitted in following jurisdictions: Nebraska; U.S. District Court, District of Nebraska; United State Tax Court.
- Member: Omaha, Nebraska and American Bar Associations.  

Education:
University of Nebraska (B.A. - Economics, 1973); Creighton University School of Law (J.D., 1977).

Civic Involvement:
-United States Tennis Association and Omaha Tennis Association.
-Certified Referee for USTA.
-Past Director of Emmy Gifford Children’s Theater and CHAD/United Way.
-Graduate-Omaha Chamber of Commerce, Leadership Omaha Class 6.

Special Notation:
Facilitates purchases and sales of business together with recapitalizations and similar liquidation transactions for small and medium size business ventures.   Experience with mezzanine financing. 

Personal:
Single with four children.