Timothy D. Brown

Shareholder

My Practice

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 President
Nebraska Board of Public Accountancy (Inactive)

Honors & Awards

Martindale-Hubbell AV Preeminent Peer Review Rating
Best Lawyers in America®, Tax Law , 2007-2024
Best Lawyers in America®, Phoenix Lawyer of the Year, Tax Law, 2019
Southwest Super Lawyers®, Tax Law, 2015-2021
Arizona Business Leaders Magazine, AzBusiness Leaders - Tax, 2022-2023
Arizona Business Magazine, Top 100 Lawyers in Arizona, 2013, 2017, 2021
Arizona's Finest Lawyers, 2011

Published Works

S Corporations Revisited? Choice of Entity in Light of the 2013 Medicare Surtaxes, The Arizona Business Lawyer, May 1, 2014
Five Things Every Plaintiff’s Attorney Should Know About the Taxation of Damage Awards, Trial Practice, State Bar of Arizona, July 15, 2013
Taxation of Damage Awards and Settlements, Facts and Findings, March 1, 2013
Can We Have a Do-Over? Rescinding Transactions for Federal Tax Purposes, Tax News, State Bar of Arizona, October 1, 2008
Tax Planning Opportunities for Creators of Medical Technology, Round-Up, 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

Press Releases

Related Newsletters

Other

Certifications
Certified Public Accountant

G&K Profile