Martin & Eskelson, PLLC 425 South Holmes Ave. Idaho Falls, ID 83403 - (208) 523-6644
Home Attorneys Practice Areas Firm Location Contact Us

Stephen Martin, J.D.

Stephen Martin, J.D.Mr. Martin has over 39 years of experience dealing with tax law and estate planning. As a nationally recognized attorney in these areas, Mr. Martin brings a high level of legal understanding 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.


  • 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 School

  • Northwestern University, J.D., 1972.


  • 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.
  • Chair, Estate and Gift Tax Committee, American College of Trust & Estate Counsel.

He and his wife, Maggie, reside in Swan Valley, Idaho.

Practice Areas


Stephen Martin, J.D.   |   Scott Eskelson, J.D.



Legal Disclaimer   |   (208) 523-6644 main   |   (208) 522-0791 fax   |

Attorneys at Law in Idaho Falls
425 South Holmes Ave. Idaho Falls, ID 83403