Thomas E. Smail Jr.

SMAIL, Jr., Thomas E.

Thomas E. Smail Jr. was born on July 28, 1928, in Albany, Ore., and was raised in Vancouver, Wash. Thomas died at the age of 81 on September 5, 2009.

Tom enlisted in the U.S. Navy and served our country from 1946 - 1948 and then did his undergraduate work at Reed College in Portland, Ore. He married Lee Simmons on August 16, 1952, which Tom claims was the happiest decision of his life.

Tom attended Law School at the University of Washington. While he and Lee lived in Seattle, his wife became secretary for the graduate department of political science. Upon graduation, Tom received a coveted clerkship with the United States Court of Appeals for the 9th Circuit in San Francisco. Thereafter, Tom became an associate with Brobeck, Phleger and Harrison, while Lee worked as secretary to the Treasurer of Safeway stores, and assisted in all financing and real estate for Safeway Stores.

Tom obtained a Masters Degree in Law, in taxation, at New York University, graduated first in his class, and became an associate with Skadden, Arps, Slate and Flom. While in New York, Tom's wife Lee was an assistant to John Stewart Dudley, a prominent real estate attorney, who had Lee help research and draft Lady Astor's biography.

Tom was appointed Trial Attorney for the Tax Division for the Department of Justice in Washington D.C. Lee worked for the U.S. Senate in the office of Henry ''Scoop'' Jackson, Senator from Washington during their time in our nation's capital.

Next, Tom was appointed assistant United States Attorney for Northern California in charge of tax litigation. Following that appointment, Tom Smail entered into private practice in Sacramento.

As recognition of work he had done in the area of incorporating professional practices, the State of California filed Tom's articles of incorporation first in the state of California for a professional corporation. Tom became National Co-Chairman for the American Bar Association for Incorporations. In addition to many articles and lectures, Tom authored a series of tapes that were sold nationally on problems and opportunities of incorporation.

An avid golfer, Tom maintained a five handicap throughout most of his golfing career. He won three large tournaments in California.

Tom was very proud of his family. His daughter Tierney Korotkin and her husband Joel lived next door. Their three sons, Jason, Scotty, and Brian, are all national-level swimmers. His daughter Suzanne Pierce and her husband Adam and their two children, Ella and Jonathan, lived in the house on the other side of Tom.

Tom had an expansive reputation and extensive practice. He was on retainer to two New York Stock Exchange companies and represented two other NYSE companies in tax disputes. Despite his busy practice, Tom always gave priority, attention and time to his wife, family, and friends. During his last ten years of practice, his wife Lee served as his legal assistant and secretary.

Tom described his marriage as idyllic. He said his marriage seemed more like a continuation of courtship and dating than a traditional marriage. He and Lee stayed very close throughout their lives together.

Tom is survived by his wife Lee, his brother Michael R. Smail, his daughters Tierney and Suzanne, and five grandchildren. Tom said he was extremely proud of his marriage, his family, and his professional practice. He said, ''I will die with a big smile on my face.'' He requested no funeral or memorial service. Tom's wishes were to have his family, friends and clients pause for a moment to reflect on the great times they enjoyed together.

Family and friends will gather privately. Donations may be made to the Crocker Museum or to The Parkinson's Institute of Sunnyvale, Calif.