Timothy A. Gustafson

Sacramento,  CA  U.S.A.

Peer Rating

Client Rating

Printer Friendly VersionEmail this PageDownload to My Outlook ContactsAdd lawyer to My FavoritesCompare this lawyer to other lawyers in your favorites

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)


Documents by this lawyer on Martindale.com

Subscribe to this feed

Fresh Tracks: Vermont Supreme Court's First Unitary Ruling Separates Insurer from Ski Resort
Elizabeth Cha,Timothy A. Gustafson, November 26, 2015
In its first decision on combined unitary reporting since Vermont adopted combined reporting in 2006, the Vermont Supreme Court held that the AIG insurance group was not unitary with its wholly owned ski resort subsidiary, Stowe Mountain Resort. Applying the U.S. Supreme Court’s test for...

If It Doesn't Fit, You Can't Tax It: Wisconsin Rejects Market-Based Sourcing Approach for Skechers' IP Holding Company Royalty Income
Timothy A. Gustafson,Nick Kump, November 2, 2015
The Wisconsin Tax Appeals Commission overturned a $2.4 million assessment against an intellectual property (IP) holding company, ruling that the company’s income-producing activities for Wisconsin sales factor purposes - IP licensing and related activities - occurred entirely outside of the...

Sorry, Wrong Number: Oregon Supreme Court Adopts Transactional Approach for Costs of Performance Sourcing
Charles C. Capouet,Timothy A. Gustafson, November 2, 2015
The Oregon Supreme Court held that an out-of-state taxpayer providing voice and data telecommunications services over a global network was required to use a transactional approach to source sales of other than tangible personal property for Oregon sales factor purposes under Oregon’s costs of...

Profile Visibility
#268 in weekly profile views out of 7,835 lawyers in Sacramento, California
#93,313 in weekly profile views out of 1,733,488 total lawyers Overall

Office Information

Timothy A. Gustafson

500 Capitol Mall, Suite 2500
SacramentoCA 95814


Professional Networking for Legal Professionals Only

Quickly and easily expand your professional
network - join the premier global network for legal professionals only. It's powered by the
Martindale-Hubbell database - over 1,000,000 lawyers strong.
Join Now