Gerald Lawrence Smith, 88, was born July 25, 1917 in Winnepeg, Manitoba, Canada and passed away December 17, 2005 in Lake Forest, California. A retired Senior Tax Representative for the California Franchise Tax Board, Gerald is survived by his son, Christopher Paul Smith and his wife, Sherry Stern; loving granddaughter, Karen Leah Boehnke and his sister, Shirley Coleman.