Timothy A. Gustafson

Sacramento,  CA  U.S.A.

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Experience & Credentials

Practice Areas

  • State and Local Tax
  • Tax Controversy & Litigation
  • Tax
Contact InfoTelephone: 916.241.0507
Fax: 916.241.0501
University Case Western Reserve University, B.A., with honors
Law SchoolStanford Law School, J.D.
Admitted2004, California

Professional Activities
Member, Tax Section, American Bar Association
Member, Tax Section (Committee on State and Local Tax), State Bar of California
Member, Tax Section, Sacramento County Bar Association.


Tim Gustafson counsels clients on all aspects of state and local tax controversy, including audits, administrative appeals and litigation. He is extensively experienced on issues and matters before the California Franchise Tax Board and the California State Board of Equalization. Tim routinely advises financial institutions, technology service providers and retailers and manufacturers on sales and use, income and franchise taxes, and key related issues including apportionment, nexus, gross receipts, business and nonbusiness income, penalties, deductions and credits. For instance, he recently guided a multinational health care manufacturer to a successful resolution in a California protest case on multiple fronts (unitary combination, characterization of income issues, apportionment and credit utilization issues).

Before joining Sutherland, Tim worked as a tax associate at another Sacramento, California, law firm. His past experience also includes serving in the U.S. Army Judge Advocate General's Corps at the Netherlands Law Center for three years.

Awards and Rankings

Recipient, The Wiley W. Manual Award for Pro Bono Legal Services (2008-2010)

Professional Activities

Member, Tax Section, American Bar Association

Member, Tax Section (Committee on State and Local Tax), State Bar of California

Member, Tax Section, Sacramento County Bar Association.


Documents by this lawyer on Martindale.com

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Conjunction Junction: Michigan Supreme Court Holds "And" Means "And" for Use Tax Exemption
Nicole D. Boutros,Timothy Gustafson,Timothy A. Gustafson, July 24, 2014
The Michigan Supreme Court held that a taxpayer claiming a Michigan use tax exemption for sales tax “due and paid” on its purchases of tangible personal property must demonstrate that it actually paid sales tax on such property. The taxpayer provided a marine transportation service to...

Michigan Court of Appeals Holds that Checkpoint Is an Information Service. If Only the Department of Treasury Had a Subscription...
Timothy A. Gustafson,David A. Pope, June 17, 2014
The Michigan Court of Appeals held that Thomson Reuters’ sale of Checkpoint, an online tax and accounting research program, was the sale of a nontaxable information service and not tangible personal property for purposes of Michigan’s use tax. The Michigan Department of Treasury argued...

All a Loan? Factoring Arrangement Does Not Create Nexus with Indiana
Zachary T. Atkins,Timothy A. Gustafson, June 2, 2014
The Indiana Department of State Revenue determined that a corporation that entered into a factoring arrangement with its parent did not have nexus for Indiana Financial Institutions Tax (FIT) purposes. The out-of-state corporation purchased accounts receivable from its parent and, thereafter, was...

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Office Information

Timothy A. Gustafson

500 Capitol Mall, Suite 2500
SacramentoCA 95814


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