Fiduciary-First Commercial Real Estate Valuation & Advisory | Serving Southern California
Defensible by design.
Valuations for attorneys, CPAs, and fiduciaries across Southern California.
Core Services
Estate & gift tax valuations (706/709)
USPAP-compliant valuations for date-of-death and gifting strategies.
Partition, buyout & divorce valuations
Valuation support for contested ownership matters involving commercial real estate.
expert witness & testimony
Valuation opinions, deposition support, and testimony-ready analysis.
Direct, Accountable, Principal-Led Work
Every assignment is handled directly by our firm principal—no outsourcing, no handoffs. You work with the person responsible for the analysis, conclusions, and testimony from start to finish. Local market expertise. Clear communication. Full accountability.
A Few Words
About Us
Sam Murphy | President
Sam Murphy founded SM RE Inc. in 2019 to focus on commercial real estate valuation grounded in real-world market behavior. The firm serves attorneys, CPAs, and fiduciaries across Southern California on estate and gift tax, partition, and litigation matters involving income-producing properties.
BREA #3012893 — Certified General Real Estate Appraiser
DRE #02098340 — California Real Estate Broker
Appraisal Institute — Associate Member
Professional Community
Memberships & Affiliations
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