Since 2007, Tim has been consistently recognized by Best Lawyers in America and has earned the Martindale-Hubbell AV Preeminent Peer Review Rating. In 2013, 2017, and 2021, he was recognized in AZ Business Magazine’s list of “Arizona’s Top 100 Lawyers.” Tim is also a certified public accountant.
REPRESENTATIVE EXPERIENCE
- Providing tax planning, structuring, and documentation for business and real estate joint ventures organized as LLCs, LLPs, general and limited partnerships, general business corporations, and tax-exempt organizations.
- Providing tax planning, structuring, and documentation for acquisitions, mergers, sales, and restructuring of LLCs, LLPs, general and limited partnerships, and general business corporations.
- Providing sophisticated tax planning and consulting for business and individual clients.
- Providing tax planning, structuring, and documentation for tax free exchanges of real property under Section 1031, including deferred/forward and reverse exchanges, improvement exchanges, and “drop and swap” exchanges.
- Providing representation of businesses and individuals in civil controversies at audit, appeals, and the United States Tax Court and in tax collection matters.
ASSOCIATIONS & MEMBERSHIPS
- State Bar of Arizona, Member
- State Bar of Arizona, Business Law and Tax Law Sections, Member
- American Bar Association, Business and Taxation Sections, Member
- Phoenix Thunderbirds, Member
- Phoenix Country Club, Past President and Member
- Arizona Golf Association, Board of Directors and President
- Nebraska Board of Public Accountancy (Inactive)
HONORS & AWARDS
- Martindale-Hubbell AV Preeminent Peer Review Rating
- Best Lawyers in America®, Tax Law, 2007-2025
- Best Lawyers in America®, Phoenix Lawyer of the Year, Tax Law, 2019
- Southwest Super Lawyers®, Tax Law, 2015-2021
- Chambers USA®, Tax, 2024-2025
- AzBusiness Leaders, Tax Law, 2022-2024
- Arizona Business Magazine, Top 100 Lawyers in Arizona, 2013, 2017, 2021
- Arizona's Finest Lawyers, 2011
News
- Gallagher & Kennedy Awarded Top Rankings in Chambers USA 2025 - June 5, 2025
- Five G&K Attorneys Named 2025 AzBusiness Leaders - December 12, 2024
- GCU Wins Appeal in 5+ Year Fight for Nonprofit Status - November 12, 2024
- Best Lawyers in America® 2025 Recognizes 51 Gallagher & Kennedy Attorneys - August 15, 2024
- Gallagher & Kennedy Awarded Top Rankings in Chambers USA 2024 - June 6, 2024
- Seven G&K Attorneys Named 2024 AzBusiness Leaders - December 28, 2023
- Best Lawyers in America® 2024 Recognizes 52 Gallagher & Kennedy Attorneys - August 21, 2023
- Five G&K Attorneys Named 2023 AzBusiness Leaders - January 1, 2023
- Best Lawyers in America® 2023 Recognizes 41 Gallagher & Kennedy Attorneys - August 18, 2022
- RideNow and RumbleOn Merge Under the RideNow Brand - August 31, 2021
- Best Lawyers in America® 2022 Recognizes 37 Gallagher & Kennedy Attorneys - August 19, 2021
- Gallagher & Kennedy Announces 14 Attorneys Selected to 2021 Southwest Super Lawyers and Rising Stars Lists - April 8, 2021
- Three G&K Shareholders Named Top 100 Lawyers in Arizona for 2021 - January 12, 2021
- Best Lawyers in America® Recognizes 36 Gallagher & Kennedy Attorneys - August 21, 2020
- Fourteen Gallagher & Kennedy Attorneys Selected for Southwest Super Lawyers 2020 - April 6, 2020
Publications
- S Corporations Revisited? Choice of Entity in Light of the 2013 Medicare Surtaxes - May 1, 2014
- Offshore Voluntary Disclosure Initiative - February 16, 2011
- The 2010 Tax Relief Act - Extensive But Temporary Reform - January 19, 2011
- Spurring Investment: Tax Provisions in The 2010 Small Business Jobs Act - November 19, 2010
- What Are Your Chances of Being Audited?: An In-Depth Look at an Important Question - July 15, 2010
- The Tax Consequences of Health Care Reform: What Individuals and Businesses Need to Know Now - May 17, 2010
- Individual Income Tax Changes in 2010 - March 23, 2010
- "Throwing in the Towel" - Tax Planning Opportunities Associated with the Abandonment of Property - December 8, 2009
- Deferral of Cancellation of Indebtedness Income Allowed by Recovery and Reinvestment Act - July 13, 2009
- Recovery Act Provides Important New Tax Benefits for Small Businesses - May 4, 2009
- Can We Have a Do-Over? Rescinding Transactions for Federal Tax Purposes - October 1, 2008
- Tax Planning Opportunities for Creators of Medical Technology - September 1, 2007
- Arizona State Taxation of Banks and Other Financial Institutions, American Bar Association, State Taxation of Banks and Thrift Institutions, 1991
- Interjurisdictional Tax Competition: An Economic Perspective, Nebraska Law Review, Vol. 68, No. 3, 1989
OTHER
Certifications
Certified Public Accountant