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About the FirmStephen Martin, J.D.
 Practice
Areas
- Estate Planning
- Federal Taxation
- Probate
- Business Law
- Estate and Gift Taxation
- Real Estate
Mr. Martin has over 30 years of experience dealing with the intricacies of
tax law and estate planning. As a nationally recognized attorney in these areas,
Mr. Martin brings an expert level of legal understanding and a solution-oriented
approach to his clients throughout the United States. Mr. Martin’s practice
centers around estate and business planning. Mr. Martin is a frequent speaker
on tax and estate planning matters at continuing education seminars throughout
the nation. He serves as counsel for clients throughout the Intermountain West.
He has been listed in The Best Lawyers in America since 1983.
Member - Idaho
State Bar - admitted 1974
- Utah State Bar - admitted 1972
- American
Bar Association
- American College of Trust and Estate Counsel (Chairman,
Estate and Gift Tax Committee, 1998-2001; Regent, 1993-1998)
Law
SchoolBackground
- Co-Author: "Idaho Estate Planning Desk Book," Idaho Law Foundation, 1982.
- Faculty Member, Idaho Estate Planning Institute, sponsored by Idaho State
Law Foundation, 1982-2000.
- Chairman, Idaho Law Foundation Continuing Legal Education Committee, 1985-1986.
- Chair, Estate and Gift Tax Committee, Section of Taxation, 1989-1991,
American Bar Association.
He and his wife, Linda, have three children and reside in Swan Valley, Idaho.
Scott Eskelson, J.D.
 Practice
Areas
- Real Estate
- Estate Planning
- Corporate
- Business Law
- Probate
Mr. Eskelson has over 25 years of experience in real estate, estate planning,
corporate and business transactional law. Mr. Eskelson's background in these
areas of the law allows him to provide guidance to clients in a variety of
transactions, both simple and complex. It also allows him to counsel clients
in areas where business and estate planning objectives flow together. Mr.
Eskelson formerly was a partner in the firm Petersen, Moss & Olsen in
Idaho Falls, Idaho. He joined Stephen E. Martin in 2000. During his employment
with Del E. Webb in Phoenix and Sun City, Arizona, he was involved in all
aspects of real estate transactions including development, leasing and marketing.
His practice there also involved large corporate transactional work of all
types. His current practice has continued to grow in those areas as well as
estate and tax planning for business owners. He has been listed in The Best
Lawyers in America since 2001.
Member
- Utah State Bar - admitted 1979
- State Bar of Arizona - admitted 1980
- Idaho State Bar - admitted 1983
- Wyoming State Bar - admitted 2006
Law School - University
of Utah, J.D., 1979.
Background
- Assistant General Counsel, Del E. Webb Development Company, Phoenix, Arizona,
1979-1983.
He and his wife, Ronda, have six children and reside in Idaho Falls, Idaho.
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