About Timothy D. Brown
Tim is a Gallagher & Kennedy shareholder, member of the firm's Board of Directors, and head of the firm's Tax Law practice. Tim has specialized in all aspects of federal tax law for over 30 years, with a focus on partnerships, limited liability companies, C and S corporations, real estate, and civil tax controversy. He assists business and individual clients with tax planning, structuring, and documentation, including joint ventures and tax-exempt organizations.
Tim has been named a Best Lawyer by Best Lawyers in America every year since 2007, and he has the Martindale-Hubbell AV Preeminent Peer Review Rating. He was named to AZ Business Magazine's list of "Arizona's Top 100 Lawyers" in 2013, 2017, and 2021. Tim is a certified public accountant as well.
Practice Areas
TAX LAW – Corporate/Business Tax, Federal Tax Controversy & Litigation, Individual Income Tax, Non-Profit and Tax-Exempt Entities, State & Local Tax Planning, Controversy & Litigation
SPORTS LAW
BUSINESS LAW & TRANSACTIONS – Business Entity Formation and Dissolution, Emerging Companies and Startups, Joint Ventures and Strategic Alliances, Mergers and Acquisitions, Tax-Exempt and Nonprofit Organizations
CANNABIS & HEMP LAW
Write about you and your Law Firm
Details
Education
University of NebraskaJ.D., with distinction, 1989Order of the CoifUniversity of NebraskaM.A., Economics, 1989University of NebraskaB.S., Accounting, 1983
Associations Members
State Bar of Arizona, MemberState Bar of Arizona, Business Law and Tax Law Sections, MemberAmerican Bar Association, Business and Taxation Sections, MemberPhoenix Thunderbirds, MemberPhoenix Country Club, Past President and MemberArizona Golf Association, Board of Directors and Vice-PresidentNebraska Board of Public Accountancy (Inactive)
Awards
Best Lawyers in America®, Tax Law , 2007-2022Best Lawyers in America®, Phoenix Lawyer of the Year, Tax Law, 2019Southwest Super Lawyers®, Tax Law, 2015-2021AV Preeminent Peer Review Rating, Martindale-HubbellArizona Business Leaders Magazine, AzBusiness Leaders – Tax (2022)Arizona Business Magazine, Top 100 Lawyers in Arizona, 2013, 2017, 2021Arizona’s Finest Lawyers, 2011
Publications
S Corporations Revisited? Choice of Entity in Light of the 2013 Medicare Surtaxes, The Arizona Business Lawyer, May 1, 2014Five Things Every Plaintiff’s Attorney Should Know About the Taxation of Damage Awards, Trial Practice, State Bar of Arizona, July 15, 2013Taxation of Damage Award and Settlements, Facts and Findings, March 1, 2013Can We Have a Do-Over? Rescinding Transactions for Federal Tax Purposes, Tax News, State Bar of Arizona, October 1, 2008Tax Planning Opportunities for Creators of Medical Technology, Round-Up, September 1, 2007
Search Description
Tim is a shareholder, member of the Gallagher & Kennedy Board of Directors, and head of the firm’s Tax Law practice.
