Tim joined our law firm in 1970 and practices in the firm’s tax department. He is well known for his experience in structuring new business limited liability companies, business reorganizations and sales, and handling state and federal tax controversies. He successfully defended the structure of an oil and gas partnership in Dillingham v. U.S., 8102 USTC 9601, 48 AFTR2d 81-5815, (W. D. Okla. 1981), limited the time for assessment of Oklahoma income tax in Fort Howard Paper Co. v. Oklahoma Tax Commission, 792 P.2d 87 (Okla Ct. App. 1989), and secured a refund of gross production taxes in Samson Hydrocarbons Company (formerly Grace Petroleum) v. Oklahoma Tax Commission, 1998 OK 82.
He has been admitted to practice in the Oklahoma Supreme Court and all Oklahoma District Courts, as well as the United States Tax Court and the United States Court of Federal Claims. He is a member of the Oklahoma County Bar Association, the Oklahoma Bar Association and the American Bar Association. Until recently, Tim was a member of the Board of Editors of Tax Ideas and Editor of the Oklahoma Tax Journal. Tim was named Oklahoma City's Best Tax Lawyer of the Year for 2011, 2012 and 2013. He has been listed in Super Lawyers since 2006 in Tax Law and in Best Lawyers since 1983 in Corporate and Tax Law as well as in Who’s Who in American Law. Tim is an Endowment Trustee at the First Unitarian Church. Tim has received an AV Preeminent Peer Review Rating by Martindale-Hubbell
Tim grew up in Fargo, Oklahoma and graduated from the University of Oklahoma in 1962 with a Bachelor Degree in Business Administration. He continued his education at Northwestern University Graduate School of Business and received his Juris Doctorate in 1968 from Oklahoma City University School of Law.