Timothy D. Brown

Shareholder at Gallagher & Kennedy

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.


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