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Home > Attorney > Indiana Supreme Court > Timothy J. Eifler
Timothy J. Eifler
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Timothy J. Eifler

Member, Louisville
502.560.4208

Tim is a Member in Stoll Keenon Ogden's Louisville office and has been with the firm since 1994. He serves as the chair of the Tax practice and is also a member of the Business Litigation practice with a focus on Appellate Law and Class Action. He is involved in all aspects of the firm's tax practice, but has concentrated in complex state and local tax planning, audit defense and federal, state and local tax controversies. A significant portion of Tim's practice has also focused on tax-motivated transactional matters and the negotiation and implementation of state and local tax incentives, including tax credits, wage assessments, sales and use tax refunds and property tax abatements.

Tim is AV® Preeminent™ Peer Review Rated by Martindale-Hubbell®, is listed in The Best Lawyers in America® for Tax Law, and is honored as a Kentucky Super Lawyer for his legal accomplishments in the field of Tax Law. In addition to handling matters before the federal, state and local taxing authorities, administrative tribunals and federal and state courts, he has represented clients before the Kentucky General Assembly on legislative matters. Tim's work includes drafting legislation and preparing comments for legislative hearings for various trade groups.

Tim is a member of the Louisville, Kentucky, Indiana, Tennessee, and American Bar associations. Since 1994, he has been involved with the taxation sections of the Louisville, Kentucky and American Bar Associations. He also finds time to give back to the community by serving on the Boards of Directors of various nonprofit organizations.

Timothy J. Eifler
Contact Tim
Practices
Alcohol & Hospitality
Appellate
Bourbon & Distilled Spirits
Business Litigation
Class Action
CARES Act and Paycheck Protection Program
Tax
Education
University of Richmond School of Law
1994, J.D., magna cum laude
University of Richmond
1994, M.B.A., magna cum laude
University of Virginia
1991, B.A., cum laude
Admissions
U.S. Court of Appeals, Sixth Circuit
U.S. Court of Federal Claims
U.S. District Court, Eastern District of Kentucky
U.S. District Court, Northern District of Indiana
U.S. District Court, Southern District of Indiana
U.S. District Court, Western District of Kentucky
United States Supreme Court
United States Tax Court
Indiana
Kentucky
Tennessee

Recognition

  • AV® Preeminent™ Peer Review Rated by Martindale-Hubbell®
  • Best Lawyers®, Lawyer of the Year, 2021
  • Best Lawyers®, Tax Law, 2006-present
  • Kentucky Super Lawyers® Honoree, 2010-2022
  • Louisville Magazine Top Lawyer, Tax Law, 2007-2016
  • Leadership Kentucky
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Affiliations

  • American Bar Association
  • Kentucky Bar Association
  • Louisville Bar Association
  • Indiana Bar Association
  • Tennessee Bar Association
  • Louisville Bar Association, Taxation Section, Chair, 1998; Co-Chair, 1997
  • Community Catholic Center, Inc., Board of Directors
  • Energy and Mineral Law Foundation
  • Council on State Taxation, Practitioner Member
  • Kentucky correspondent for CCH Publishing's CCH State Income Tax Alert
  • Contributor to CCH Publishing's "Practitioner Comment" program for CCH Kentucky State Tax Reporter
  • Greater Louisville, Inc., member, Taxation Section
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Work Highlights

Municipal Law

Berger Family Real Estate, LLC v. City of Covington, et al., 464 S.W.3d 160 (Ky. App. 2015). Holding that the City of Covington, Kentucky’s decision to circulate a petition to form a management decision was not actionable until the requisite signatures were obtained and the City acted on the petition.

Related Practices: Tax

Library Taxing Districts

Campbell County Library Board of Trustees v. Charlie Coleman, et al; Kenton County Library Board of Trustees v. Garth Kuhhein, 475 S.W.3d 40 (Ky. App. 2015); (separate cases decided together) Holding library districts formed by petition when setting ad valorem (property) tax rates are governed by H.B. 44 but are limited by KRS 173.790 if they seek to set a rate that will raise revenue by more than four percent over the prior year.

Related Practices: Tax

911 Flat Fee

Greater Cincinnati/Northern Kentucky Apartment Assoc., Inc., et al. v. Campbell County Fiscal Court, 479 S.W.3d 603 (Ky. 2015). (Holding Campbell County’s 911 flat fee on occupied residential and commercial units was not an unlawful flat property tax but a lawful fee authorized by KRS 65.760(3).

Related Practices: Real Estate
View All Work Highlights
News Publications Seminars
118 SKO Attorneys Named to “2023 U.S. News Best Lawyers® in America”, Aug. 18, 2022
SKO Attorneys Selected to 2022 Kentucky Super Lawyers, Jan. 6, 2022
77 STOLL KEENON OGDEN ATTORNEYS HONORED IN “BEST LAWYERS IN AMERICA” 2022 Edition, Aug. 19, 2021
KENTUCKY SUPER LAWYERS RECOGNIZES 39 STOLL KEENON OGDEN ATTORNEYS, Dec. 11, 2020
73 Stoll Keenon Ogden PLLC attorneys are recognized in the 2021 edition of the Best Lawyers in America®, one of the most respected legal peer-review guides in the world., Aug. 20, 2020
Kentucky Super Lawyers Recognizes 47 Stoll Keenon Ogden Attorneys, Nov. 27, 2019
SKO Attorneys Recognized Among 2020 Best Lawyers in America®, Aug. 15, 2019
Kentucky Super Lawyers Recognizes 52 Stoll Keenon Ogden Attorneys, Dec. 11, 2018
SKO Attorneys Recognized Among 2019 Best Lawyers in America, Aug. 15, 2018
SKO Attorneys Recognized Among Best Lawyers in America, Aug. 16, 2017
Five SKO Attorneys Recognized Among Top 50 Kentucky Super Lawyers, Nov. 18, 2016
Best Lawyers in America Chooses 61 SKO Attorneys for 2017 Publication, Aug. 30, 2016
30 SKO Attorneys Named “Top Lawyer” by Louisville Magazine, Mar. 2, 2016
Lea Pauley Goff and Richard G. Griffith named among Top 50 Kentucky Super Lawyers, Nov. 30, 2015
SKO Attorneys Recognized by Best Lawyers in America® 2016, Aug. 17, 2015
Price estimate for Brown-Forman’s Main Street distillery jumps 50%, May 29, 2015
Kentucky Super Lawyers Recognizes 57 Stoll Keenon Ogden Attorneys, Nov. 24, 2014
SKO Attorneys Recognized by Best Lawyers in America® 2015, Aug. 18, 2014
33 SKO Attorneys Named “Top Lawyer” by Louisville Magazine, Mar. 25, 2014
Kentucky Super Lawyers Recognizes 42 Stoll Keenon Ogden Attorneys, Nov. 26, 2013
SKO Attorneys Recognized by Best Lawyers in America® 2014, Aug. 19, 2013
34 SKO Attorneys Names “Top Lawyer” by Louisville Magazine, Mar. 5, 2013
61 SKO Attorneys Recognized by Best Lawyers in America® 2013, Sep. 7, 2012
Kentucky Super Lawyers Recognizes 31 Stoll Keenon Ogden Attorneys, July 20, 2012
53 SKO Attorneys Recognized by Best Lawyers in America® 2012, Sep. 6, 2011
Kentucky Super Lawyers Recognizes 25 SKO Attorneys, July 25, 2011
SKO Receives 27 Top-Tier Rankings in the U.S. News – Best Lawyers “Best Law Firms” Rankings, Sep. 15, 2010
53 SKO Attorneys Recognized by Best Lawyers in America® 2011, Aug. 6, 2010
26 SKO Attorneys Recognized by Kentucky Super Lawyers, July 28, 2010
49 SKO Attorneys Recognized by Best Lawyers in America, Aug. 6, 2009
39 SKO Attorneys Recognized by Best Lawyers in America, Sep. 19, 2007
Louisville Magazine Recognizes SKO Attorneys as Best Lawyers in America, Mar. 15, 2006
SUMMARY OF 2022 KENTUCKY TAX REFORM LEGISLATION, Mar. 4, 2022
Kentucky and Indiana Taxing Authorities Address State Conformity with Federal Tax Treatment of PPP Loans – Effort Underway for a Legislative Fix in Kentucky, Feb. 2, 2021
Congress Reverses IRS – Expenses Paid with PPP Loan Proceeds Are Deductible, Dec. 28, 2020
Delayed Tax Return And Payment Due Dates, Apr. 15, 2020
Kentucky General Assembly Passes $105 Million Tax Decrease, Mar. 15, 2019
Kentucky General Assembly Passes $395-500 Million Tax Increase, Apr. 18, 2018
COST FALL 2017 – Kentucky State and Local Tax Developments, Oct. 10, 2017
Kentucky Claims Commission Holds Tax Credits Must Be Excluded from Value of Low-Income Housing, July 25, 2017
Kentucky Supreme Court Strikes Down Provision of State’s Telecommunications Tax, July 10, 2017
Growing Your Business? Don’t Forget About State and Local Economic Development Incentives, Apr. 18, 2017
COST SPRING 2017 – Kentucky State and Local Tax Developments, Apr. 4, 2017
COST FALL 2016 – Kentucky State and Local Tax Developments, Oct. 4, 2016
COST SPRING 2016 – Kentucky State and Local Tax Developments, Apr. 4, 2016
Spring 2015 Kentucky State and Local Tax Developments, May 26, 2015
Fall 2014 Kentucky State and Local Tax Developments, Oct. 1, 2014
LOST? The Feeling A Taxpayer May Get at the Thought of Another Local Tax 2014 Kentucky General Assembly Considers Constitutional Amendment Required For Authorization of Local Option Sales Tax, Mar. 3, 2014
Kentucky Circuit Court Affirms Limitation of Tax Exemptions Granted to Charitable Institutions, Dec. 21, 2013
Kentucky Court of Appeals Affirms Holds Attorney Is Entitled to Obtain Records from the Kentucky Department of Revenue, Dec. 21, 2013
Predicted Tax Trends in the New Economy, Mar. 19, 2013
Recent Developments on Local Occupational License Fees Impact Businesses, Aug. 1, 2012
KY Local Jurisdictions Erroneously Administering Occupational License Fee and Uniform Return Coming Soon, July 1, 2012
Kentucky Supreme Court Rules Industrial Development Corporation not Exempt from Property Tax, June 1, 2012
Federal, State and Local Economic Development Incentives, Louisville, KY Feb. 17, 2017
Kentucky State and Local Tax Developments, Louisville, KY June 22, 2016
Kentucky Constitutional Franchises: Legal Overview and History, Louisville, KY March 22, 2016
Federal, State and Local Economic Development Incentives, Louisville, KY March 10, 2016
Federal, State and Local Economic Development Incentives, Louisville, KY Feb. 28, 2016
State Taxation: Ky. Dept. of Revenue Update, Costs of Goods Sold under the Ky. Limited Liability Entity Tax; and Kentucky State and Local Economic Development Incentives, Ky. Society of CPAs Manufacturing Conference, Louisville, KY June 28, 2015
State and Local Government Law: Regulating Taxes, Lexington, KY Apr. 19, 2012
Tax Credits, Government Loans, Government Guarantees and Other Incentives Available to Businesses, Stoll Keenon Ogden PLLC 22 Annual Spring Keeneland Seminar, Lexington, KY Apr. 21, 2011
Tax Credits, Government Loans, Government Guarantees and Other Incentives Available to Businesses, Professional Issues Update, Kentucky Society of Certified Public Accountants 2011
Local License Taxes in Kentucky – Overview and Update, Kentucky State Tax Conference, Kentucky Society of Certified Public Accountants Louisville, KY Jan. 11, 2010
Kentucky Property Tax, Louisville, KY Mar. 19, 2008
Minimizing Manufacturer Sales and Use Tax Liability, Lexington, KY, November 8, 2007, and Louisville, KY Nov. 9, 2007
Kentucky Sales and Use Tax, Louisville, KY Jul. 13, 2007
Recent Legislative Changes to the KY Tax Modernization Act and Litigation Update, University of Louisville School of Accountancy's 2006 Louis A. Grief Tax Institute, Louisville, KY Dec. 18, 2006
Kentucky Tax Update, 49th Annual Kentucky Institute on Federal Taxation, Kentucky Society of Certified Public Accountants, Louisville, KY Nov. 14, 2006
Technical Corrections to Kentucky Tax Modernization, Louisville, KY Jul. 7/12, 2006
Sales and Use Tax in Indiana and Kentucky, Evansville, INDec. 9, 2005
Kentucky Sales and Use Tax Issues and Developments, Louisville, KY Nov. 17, 2005
Kentucky Sales and Use Tax Update, Lexington, KY Jun. 20/Jul. 13, 2005
Sales and Use Tax in Kentucky, Lexington, KY Jan. 19, 2005
Sales and Use Tax in Kentucky, Lexington, KY Jul. 22, 2004
Kentucky Sales and Use Tax Update, Lexington, KY Jun. 7, 2004
Nexus Developments, Kentucky State Tax Conference, Kentucky Society of Certified Public Accountants, Louisville, KY Jan. 9, 2004