Price C. Gardner

Merger & Acquisitions, Real Estate and Taxation

Managing Partner

  • 501-370-1543
  • [email protected]
  • 501-244-5302
  • 400 West Capitol Avenue Suite 2000 Little Rock, Arkansas 72201-3493


Price C. Gardner serves as the firm's managing partner. His work focuses on corporate matters, mergers and acquisitions, asset dispositions, taxation, real estate transactions, nonprofit organizations, financings and healthcare transactions and related matters.

Price has extensive experience in representation of parties in corporate and pass-through entity formations, operations, reorganizations and disputes; merger and asset purchase and sale transactions; the formation and syndication of healthcare entities such as practice groups, surgery centers, and hospitals; real estate and like-kind Section 1031 exchange transactions; and debt and equity financings.

Chambers USA: America’s Leading Lawyers for Business is particularly known for the quality of its research into lawyers and firms ranked in the publication. About Price, they said,

“Price Gardner is widely recognized for his specialized knowledge of transactions and deal work. He’s a superb lawyer and he knows his area inside-out.” 

Price is also ranked in Chambers for his work in corporate, tax and real estate law. 


  • University of Florida College of Law, LL.M. in Taxation, 1989
  • University of Arkansas at Little Rock School of Law, J.D., 1988
    • University of Arkansas at Little Rock Law Review, Managing Editor, 1986-1988
  • Arkansas State University, B.S., Accounting, 1984


  • Appointed by Gov. Asa Hutchinson to Arkansas State University System Board of Trustees
  • Ranked in Chambers USA: America's Leading Lawyers for Business, Real Estate, Corporate/Commercial, Corporate/Commercial: Tax, since 2005
  • Listed in The Best Lawyers in America, Corporate Law, Real Estate Law, Litigation and Controversy-Tax, Tax Law and Leveraged Buyouts and Private Equity Law, since 2001
  • Listed in Who's Who Legal USA - Corporate Governance, since 2006
  • Named by Arkansas Life as "Top Attorney" in 2017
  • Named by The Best Lawyers in America as Lawyer of the Year 2012, Little Rock, Litigation and Controversy-Tax and 2017, Little Rock, Corporate Law
  • Selected by attorney peers for inclusion in Mid-South Super Lawyers, since 2006
  • Certified Public Accountant (Inactive Arkansas)
  • Voted by the readers of AY Magazine for inclusion in the “Best Lawyers in Arkansas,” Tax Law, 2018 

Best Lawyers Award BadgeBest Lawyers Award Badge




Associations & Memberships

  • American Bar Association, Tax Section
  • American Institute of Certified Public Accountants
  • American Heart Association, Arkansas Affiliate, Former Board Member
  • Arkansas Repertory Theatre, Board Member
  • Arkansas Bar Association; Tax Section, President 1999-2000
  • Arkansas Bar Foundation, Fellow
  • Arkansas Society of Public Accountants
  • Big Brothers/Big Sisters of Central Arkansas, Former Big Brother and Board Member
  • Fifty for the Future, Member


  • Arkansas, 1988
  • United States Tax Court