George B. (Buck) Smith, Esquire, is a practicing Delaware attorney since 1982. He is a member of the bars of the Supreme Court of the State of Delaware, the United States Third Circuit Court of Appeals, the United States District Court for the District of Delaware and the United States Tax Court. A graduate of St. Andrew’s School, Middletown, Delaware, the University of Delaware (B.Sc. Accounting), and the Widener University School of Law (J.D.), Buck worked for the Internal Revenue Service for eleven years, first as a Revenue Agent, then as a District Conferee, and finally as an Appeals Officer. Buck joined the law firm of Young Conaway Stargatt & Taylor, LLP in Wilmington, Delaware, in 1982 and was the tax partner in the Georgetown, Delaware, office of the firm from 1989 through October 1994. He was a Vice President and Southern Trust & Private Banking Division Manager in the Personal Financial Services Department of Wilmington Trust Company (now M & T Bank) from November 1994 through June 1996. Buck resumed the private practice of law in Georgetown, Delaware in July 1996, concentrating in real estate, income tax planning, 1031 exchanges, estate planning, estate administration, elder law, Medicaid planning and business sales and planning. He was Of Counsel with the law firm of Smith McCartney & Owens, LLC, in Georgetown, Delaware, and which merged into the Georgetown, Delaware, firm of Sergovic Carmean & Weidman, P.A. in 2016, where he is Of Counsel. He is also a Manager of SOPB Exchangors, LLC, a qualified intermediary company that facilitates IRS Section 1031 like kind exchanges. Buck is a member of the Delaware Bar Association and the Sussex County Bar Association, He is a former member of the Southern Delaware Estate Planning Council (President 2009-2010), the St. Andrew’s School Alumni Association Board (President 2013-2015), the Sussex Academy of Arts and Sciences (President of the Board of Directors 2009) and was a founder and former Treasurer of The Jefferson School, Georgetown, Delaware, and former Secretary of Cripple Creek Golf & Country Club, Clarksville, Delaware.