William S. Smith

Of Counsel
William S. Smith
Tel/Direct 1:
801 Grand Avenue
Suite 3700
Des Moines, IA 50309-8004

Education & Background

The University of Iowa (B.B.A., Accounting, 1967)

The University of Iowa College of Law (J.D., with high distinction, 1968)

  • Order of the Coif


Practicing as Smith & Kramer, P.C. and Of Counsel to Dickinson, Bradshaw, Fowler & Hagen, P.C.

Bill is Of Counsel to the Dickinson Bradshaw and was previously a senior partner in another Des Moines law firm. His background includes practicing as a C.P.A. for a major accounting firm and a smaller firm here in Des Moines following his graduation from college and he has practiced law actively for more than 35 years. Bill practices primarily in criminal and administrative defense work related to business and employer issues including environmental compliance (EPA), criminal and civil tax defense, Medicare and Medicaid issues, money laundering, structuring, fraud allegations as well as Qui Tam actions. In addition, a substantial portion of his practice involves business related issues for, primarily, large agricultural operations.

Honors & Awards


Best Lawyers

  • Selected for the inclusion in the 1995-2024 editions of The Best Lawyers in America in the area of Criminal Defense: White-Collar Law.  

State Bar Admissions

  • Iowa, 1968

Federal Court Admissions

  • U.S. District Court, Northern District of California
  • U.S. District Court, Colorado
  • U.S. District Court, Northern District of Iowa
  • U.S. District Court, Southern District of Iowa
  • U.S. District Court, Northern District of Ohio
  • U.S. District Court, Western District of Texas
  • U.S. Court of Federal Claims
  • U.S. Court of Appeals, 8th Circuit
  • U.S. Court of Appeals, 9th Circuit
  • U.S. Court of Appeals, D.C. Circuit
  • U.S. Tax Court
  • U.S. Supreme Court

Professional Achievements

Certified Public Accountant, 1970, Illinois
Certified Public Accountant, 1970, Iowa

Received the Elijah Watt Sells Award from the American Institute of Certified Public Accountants, 1970

Guest Lecturer on Criminal Tax - Drake University Law School, 1982-2000

Leadership Positions

Blackstone American Inn of Court

  • President, 1994-1995

Lawyer Trust Account Commission, past member
Iowa State Bar Association Tax School, past Chairman
Iowa State Bar Association Taxation Section Council

  • Member, 2001-2015

Reported Cases and Representative Matters

Key Clients

Center Fresh Egg Farm L.L.P.
Hawkeye Pride Egg Farms, LLP
Oskaloosa Food Products Corp.
Centrum Valley Farms, L.L.P.
Trillium Farm Holdings, L.L.C.
Fremont Farms of Iowa, L.L.P.
Tru-Turf Pty. Ltd.

Memberships & Activities

American Bar Association
Iowa State Bar Association
Iowa State Bar Foundation (Life Fellow)
Polk County Bar Association