E. KendrickSmith

Partner

(T) + 1.404.581.8343

With 38 years of practice, Kendrick Smith is one of Georgia's most recognized and experienced multistate tax litigation attorneys. He also handles complex commercial and constitutional controversies throughout the United States and has extensive lead experience handling appeals and administrative hearings.

On multistate tax litigation matters, Kendrick has been lead counsel for such diverse clients as AGL Resources, CARBO Ceramics, Cardinal Health, Caterpillar, Delta Airlines, Expedia, FedEx Ground, FleetCor Technologies, Haverty Furniture, Quality Technology Services, Lowe's Corp., Piedmont Green Power, and Verizon.

Kendrick also has successfully challenged state and federal laws and regulations on constitutional and administrative grounds, defended against class actions in Georgia and Florida, and handled high-profile trademark and copyright disputes. He frequently publishes and lectures on litigation, negotiation, and tax strategies to businesses and trade organizations throughout the United States

Kendrick is part of the 2013 and 2014 Georgia "General Litigation Department of the Year," awarded by The Daily Report. He is listed in Best Lawyers in America for both commercial litigation and tax controversy (2009-2019), selected as the 2015 tax litigation "Lawyer of the Year" for Georgia, and identified by Chambers USA (2008-2019) as one of "America's Leading Lawyers for Business" ("an excellent litigator," with "highly effective trial skills," who is "very focused on and responsive to his client's needs"). Kendrick has been honored as a "Georgia Super Lawyer" every year since 2004 and serves as a "Master" in the Lumpkin Inn of Court.

A fifth generation Atlantan, Kendrick also serves on and chairs numerous civic and nonprofit boards.

Experience

  • Foreign investors initiate civil and criminal actions following multimillion embezzlement schemeJones Day represents a group of foreign investors who were victims of a multimillion embezzlement scheme orchestrated by their investment manager.
  • Expedia obtains dismissal of City of Atlanta's claims for back taxes and penaltiesJones Day obtained dismissal of claims brought by the City of Atlanta for back taxes, penalties, and attorneys fees against Expedia, Inc. and its affiliates.
  • National retailer is involved in state tax controversies across U.S.Jones Day has represented a national retailer in state tax controversies across the U.S. pertaining to the refund of sales tax remitted on credit card accounts written off as worthless.
  • DIRECTV and component manufacturers prevail on summary judgment in patent infringement caseJones Day representing The DIRECTV Group, Inc., as well as numerous manufacturers of components used in DIRECTV's systems, prevailed by obtaining summary judgment rulings holding: (1) that a covenant not to sue between DIRECTV and Global was breached by Global's filing of this lawsuit; and (2) that the component manufacturers did not infringe Global's patents.
  • ETS successfully defends against competitor's protest of $47 million contractJones Day represented Educational Testing Service in defending a contract, awarded pursuant to an RFP by the Georgia Professional Standards Commission, to provide educator certification assessments in Georgia for seven years.
  • Expedia defends against litigation involving hotel occupancy tax reimbursements and fees in GeorgiaJones Day represented Expedia, Inc., Hotels.com L.P., Hotels.com GP, LLC, Hotwire, Inc. and TravelNow.com, Inc. in connection with multiple lawsuits and a class action brought by the City of Rome and others on behalf of all Georgia municipalities to recover purportedly underpaid local option sales and hotel occupancy taxes.
  • Corporate Lodging Consultants obtains summary judgment in hotel occupancy tax disputeFleetCor engaged Jones Day in spring 2013 to represent its subsidiary, Corporate Lodging Consultants, Inc., in a hotel occupancy tax dispute.
  • National retailer demonstrates goods had no taxable status in Chatham County, leading county to vacate ad valorem taxesJones Day represented a national retailer that successfully prevented Chatham County, Georgia from assessing ad valorem tax on imported goods the retailer processed at various "flow-through" warehouse facilities located near the Port of Savannah.
  • Lowe's defends against state tax controversies throughout the U.S.On behalf of Lowe's Companies, Jones Day assisted with the defense of state tax controversies pending throughout the United States.
  • Trammell Crow Residential resolves Florida putative class action involving termination feesJones Day represented Trammell Crow Residential Company in the successful resolution of a putative class action filed in Palm Beach County, Florida involving the charging of termination fees.
  • East Point wins full amount of damages in property tax dispute with countyJones Day represented the City of East Point, Georgia in a suit against Fulton County and its Tax Commissioner for misappropriating and diverting nearly $3 million in property tax collections due to the city, in violation of a Tax Collection Agreement.
  • Tenet obtains summary judgment on claim by psychiatric health care entity arising out of aborted effort to establish a "hospital in a hospital" at South Fulton HospitalOn behalf of Tenet South Fulton d/b/a South Fulton Medical Center, Jones Day successfully disposed of the promissory estoppel and misrepresentation lawsuit on summary adjudication, which was upheld on appeal.
  • AGL resolves Georgia Department of Revenue disputes involving centralized property tax assessmentsOn behalf of AGL Resources, Inc., Jones Day resolved disputes with the Georgia Department of Revenue regarding centralized assessments of property tax.
  • Delta Air Lines resolves lawsuits challenging assessments of sales, federal excise and property taxJones Day successfully represented Delta Airlines in lawsuits challenging the assessments of sales, federal excise and property taxes imposed by the Georgia Department of Revenue paid by Delta when it purchased or consumed jet fuel between January 1, 1999 and July 31, 2005.
  • FedEx Ground wins appeal challenging property tax assessment and obtains recovery of litigation expenses and attorneys' feesJones Day successfully represented FedEx Ground Package Systems, Inc. in an appeal of the valuation placed on its package distribution facility for tax year 2006.
  • Jones Day develops a pro bono practice in the Eleventh Circuit Court of AppealsAtlanta partners David Monde, Rick Deane and Ken Smith, along with Pittsburgh partner Tom Jones and Columbus partner Chad Readler supervise teams of Jones Day associates in appellate case work.
  • Speaking Engagements

    • January 28, 2019
      When Tax Plans Become Tax Gambling; The Risks of Not Planning for Litigation, Jones Day 2019 Atlanta CLE Academy
    • November 12, 2018
      Tax Gambling -- Not Planning for Litigation
    • October 24, 2017
      The 'Dark Store Theory' of Valuing Big Box Stores -- the Myths and the Facts, Institute for Professionals in Taxation, Recent SALT Developments.
    • June 30, 2016
      Chaos in Nexus Land
    • June 13, 2016
      IPT 40th Annual Conference
    • June 26 -27, 2014
      Recent State Efforts to Conform to the ABA Model State Administrative Tax Tribunal Act, State Bar of Texas Annual Meeting
    • February 23-26, 2014
      Emerging Threats in Sales Tax Enforcement, COST Sales Tax Conference/Audit Session
    • October 25, 2012
      Effective Litigation and Negotiation Strategies for Tax Disputes, Council on State Taxation (COST) Annual Meeting
    • June 20, 2012
      Making the Most out of Credits, Incentives & NOLs, TEI Atlanta Chapter's State & Local Tax Seminar
    • May 24, 2012
      Georgia State & Local Tax Tribunal
    • February 8-9, 2012
      "Excluding Intangibles from the Tax Base," "Update on Property Tax Litigation and Legislation," and "Tax Incentives and Credits," COST 2012 Property Tax Workshop
    • January 23, 2012
      Income Tax Overview, Council on State Taxation (COST) Basic Tax School
    • May 1, 2011
      Sales/Use Tax on Services and Nexus Issues, Council on State Taxation (COST) Advanced Tax School
    • January 28, 2010
      Taxation of Services, Council on State Taxation (COST) Basic Tax School
    • January 28, 2010
      Sales/Use Tax Imposition Statutes, Council on State Taxation (COST) Basic Tax School
    • May 7, 2009
      Georgia Property Tax Update, Institute for Professionals in Taxation
    • April 29, 2009
      Multistate Tax Panel, TEI Annual Tax School
    • October 22, 2008
      The Cone of Silence: Protecting Confidentiality in an Era of Increasing Transparency, Council on State Taxation 39th Annual Conference
    • July 31 - August 1, 2008
      Protecting Confidentiality of Attorney Work Product and the Attorney/Client Privilege, Great Issues Conference, Council on State Taxation
    • April 23-24, 2007
      Economics of Property Tax Administration, TEI Annual Tax School
    • December 7 - 8, 2006
      Property Tax Law, TEI Advanced Tax School
    • November 14, 2006
      TEI Atlanta Chapter on State Tax Developments
    • April 24-25, 2006
      Art of Negotiation, Tax Executives Institute 2006 Tax School
    • April 2005
      E-Discovery, Litigation in an Electronic Era, National Trust Real Estate Association Annual Meeting
    • March 2005
      E-Discovery, Litigation in an Electronic Era, TEI Annual Tax School
    • May 2004
      Property Tax Law in Georgia, faculty chair, NBI
    • March 2004
      Mediation Techniques and Negotiation Strategies, TEI Annual Tax School
    • July 2003
      Georgia Sales and Use Tax for Manufacturers, faculty chair, NBI
    • March 2003
      Trial Preparation for Multistate Tax Cases, Tax Executive Institute Annual Tax School
    • March 2003
      Trial Preparation for Multistate Tax Cases, Tax Executives Institute (TEI) Annual Tax School
    • November 2002
      Property Tax Law in Georgia, faculty chair, NBI
    • October 2001
      Property Tax Issues for Manufacturers in Georgia, faculty chair, NBI
    • May 2000
      Georgia Sales and Use Tax Update, faculty chair, NBI
    • April, May and June 1999
      Minimizing Liability Exposure and Litigation Expenses from HR Issues, faculty chair, Store Managers' Training, Haverty Furniture Companies, Inc
    • May 1997
      June 1997
      April 1998
      Sales and Use Tax Litigation, faculty chair, Lorman Business Center, Inc.,
    • December 1994
      December 1995
      December 1996
      Georgia Sales and Use Tax Update, NBI
    • June 1994
      Sales and Use Tax for Manufacturers, NBI
    • November 1993
      Georgia Sales and Use Tax Update, faculty chair, NBI
    • May 1993
      Sales Tax for Manufacturers, NBI
    • December 1992
      Sales and Use Tax, NBI
    • July 1991
      Sales and Use Tax, National Business Institute (NBI)
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