Mr. Gardner has been a managing partner of Smith, Gardner, Slusky, Law since 1990. His areas of specialty include: 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. This includes specialized experience in facilitating purchases and sales of businesses together with capitalization and similar transactions for small and medium size business ventures. Mr. Gardner is admitted in the following jurisdictions: Nebraska; U.S. District Court, District of Nebraska; United State Tax Court. He is a member of the Omaha, Nebraska and American Bar Associations.