Timothy D. Brown


Timothy D. Brown

Tim is a shareholder, member of the Gallagher & Kennedy Board of Directors, and head of the firm’s Tax Law practice.  For over 30 years, Tim has focused his practice in all areas of federal tax law, with an emphasis on partnerships, limited liability companies, C and S corporations, real estate, and civil tax controversy. He provides tax planning, structuring and documentation for business and individual clients, including joint ventures and tax-exempt organizations.

Since 2007, Tim has been consistently recognized as a Best Lawyer 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.

Bar & Court Admissions

  • Arizona, 1989
  • U.S. District Court, District of Arizona, 1989
  • U.S. Tax Court, 1990

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 Vice-President
  • Nebraska Board of Public Accountancy (Inactive)

Honors & Awards

  • Best Lawyers in America®, Tax Law , 2007-2022
  • Best Lawyers in America®, Phoenix Lawyer of the Year, Tax Law, 2019
  • Southwest Super Lawyers®, Tax Law, 2015-2021
  • AV Preeminent Peer Review Rating, Martindale-Hubbell
  • Arizona Business Leaders Magazine, AzBusiness Leaders - Tax (2022)
  • Arizona Business Magazine, Top 100 Lawyers in Arizona, 2013, 2017, 2021
  • Arizona's Finest Lawyers, 2011

Press Releases


Certified Public Accountant