Practicing as Smith & Kramer, P.C. and Of Counsel to Bradshaw, Fowler, Proctor & Fairgrave, P.C. 

Bill is Of Counsel to the Bradshaw Law Firm 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 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.

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

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

U.S. District Court, Northern District of California
U.S. District Court, Northern District of Iowa
U.S. District Court, Southern District of Iowa
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

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, 2001-2004