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)

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.

 
ISLN922284985
 

Documents by this lawyer on Martindale.com

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Be Careful What You Plan For in California: Bankruptcy Reorg Is Normal Course of Business
Todd G. Betor,Timothy A. Gustafson, September 4, 2014
A California Franchise Tax Board (FTB) Chief Counsel Ruling concluded that a taxpayer's sales of assets pursuant to a plan of reorganization under Chapter 11 of the U.S. Bankruptcy Code were not "occasional sales" within the meaning of 18 Cal. Code Regs. § 25137(c)(1)(A)2. Instead, the...

Will Petition Flow Through, Too? Texas Comptroller Seeks Review on Subcontractor Payments for Franchise Tax Purposes
Stephanie T. Do,Timothy A. Gustafson, September 4, 2014
The Texas Comptroller has filed a reply supporting its petition for review to the Texas Supreme Court in Titan Transp., LP v. Combs, 433 S.W.3d 625 (Tex. App. 3rd 2014). The taxpayer in Titan was in the business of hauling, delivering and depositing aggregate at construction sites, providing its...

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...

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Office Information

Timothy A. Gustafson

500 Capitol Mall, Suite 2500
SacramentoCA 95814




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