Smith & Kramer, P.C., White Collar Criminal Defense Attorneys

Smith & Kramer, P.C. - White Collar Criminal Defense Attorneys

White Collar Criminal Defense

Federal and state have taken a hard stance on allegations of corporate misconduct. You need experienced legal representation in these situations.


William Sidney Smith, Attorney at Law

William Sidney Smith, Attorney at LawWilliam Sidney Smith is a shareholder of the firm. He practices primarily in the areas of agricultural law, business law, litigation, criminal law and taxation.

Mr. Smith graduated with High Distinction and Order of the Coif from the University of Iowa College of Law in 1968. He is a Certified Public Accountant and has been a frequent lecturer on taxation law at Drake University Law School.

Mr. Smith is a past President of the Blackstone Inn of Court of Iowa and former Board Member of the Lawyers Trust Account Commission with Supreme Court of Iowa. He has also served on the Iowa Bar Association Tax Counsel.


Certified Public Accountant, Illinois and Iowa, 1970

Bar Admissions

Iowa, 1968
U.S. District Court Northern District of Iowa, 1977
U.S. District Court Southern District of Iowa, 1996
U.S. District Court Northern District of California, 1972
U.S. Court of Appeals 8th Circuit, 1978
U.S. Court of Appeals 9th Circuit, 1990
U.S. Court of Federal Claims, 1978
U.S. Supreme Court, 1979
U.S. Tax Court, 1979


• University of Iowa College of Law, Iowa City, Iowa, 1968
   Juris Doctorate
   Honors: With High Distinction
   Honors: Order of the Coif

• University of Iowa, 1967
   Bachelor of Business Administration
   Majors: Accounting/Law

Published Works

• Life Insurance Trusts in the Estate Plan (Contributing Editor),
   Drake Law Review, 1995

• Iowa Legal Research Guide in Criminal Law & Prosecution,
   Drake Law School, 2002

Classes/Seminars Taught

Lecturer, Taxation and Criminal Taxation Law,
Drake University Law School, 1982—2000

Honors and Awards

Fellow, Iowa State Bar Association

Professional Associations and Memberships

• Polk County Bar Association

• Iowa State Bar Association

• American Bar Association, 1989—Current
   Member, Committee on Civil and Criminal Tax Penalties
   Member, Criminal Justice Sections

• Blackstone Inn of Court
   Past President

• Lawyers Trust Account Commission of the Supreme Court of Iowa
   Former Member/Board of Directors


Phi Alpha Delta

Business Law legal representation including White Collar Criminal Defense for Tax crimes, FBAR and foreign bank account issues, Fraud and similar claims against businesses and their owners.

Home | Contact Information

801 Grand Avenue, Suite 3700
Des Moines, IA 50309-8004