Timothy A. Gustafson

Counsel
Sacramento,  CA  U.S.A.
Phone916.241.0507

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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
http://www.sutherland.com/People/Timothy-A-Gustafson
 
University Case Western Reserve University, B.A., with honors
 
Law SchoolStanford Law School, J.D.
 
Admitted2004, California
 
Memberships 

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.

 
Biography

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)

 
ISLN922284985
 

Documents by this lawyer on Martindale.com

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Residence Precedence? California State Board of Equalization Considers Issuing Formal Opinion in Taxpayer-Favorable Residency Ruling
Timothy A. Gustafson,Robert P. Merten, June 24, 2015
The California State Board of Equalization (BOE) has issued a rare ruling on residency topics, finding in favor of individual taxpayers on two issues. First, the BOE found that the taxpayers established domicile in Washington three months earlier than the Franchise Tax Board claimed, because they...

Hubba, Hubba, Hubba! Money, Money, Money! Who Do You Trust? California and North Carolina Differ on the Constitutionality of Taxing Undistributed Foreign Trust Income
Timothy A. Gustafson,Michael P. Penza, May 28, 2015
The California Franchise Tax Board (FTB) issued an information letter explaining that a trust is taxable in California if any of the following three conditions are met: (1) the trust has income from California sources; (2) a trustee is a resident of California; or (3) a non-contingent beneficiary...

Tax-Free Conferencing: Vermont Commissioner of Taxes Rules Conference Bridging and Meeting Collaboration Software Services Not Subject to Sales Tax
Timothy A. Gustafson,Suzanne M. Palms, May 21, 2015
The Vermont Commissioner of Taxes determined that conference bridging and meeting collaboration software services provided to Vermont customers were not subject to sales and use tax. The service provider’s conference bridging service allowed customers to call into a number with an access code...

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Office Information

Timothy A. Gustafson

500 Capitol Mall, Suite 2500
SacramentoCA 95814




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