Marcus D. Tappe

Michael E. Pietzsch is a top attorney recognized by Best Lawyers in the practice area(s) of Employee Benefits (ERISA) Law and Tax Law. Michael E., who practices law in Phoenix, Arizona, has been recognized since 1987. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Michael E. is held by other top lawyers in the same geographic and legal practice area.

Dave Garner is a respected thought-leader, whose experience and influence in education law reaches from the classroom, to the boardroom, to the courtroom and beyond. For over 20 years, Dave has developed ongoing, long-term relationships with traditional public schools, charter schools, private schools, as well as private and public post-secondary educational institutions of all stripes. Dave’s expertise is frequently sought in an outside general counsel role for compliance training, pol...

Bruce Feder is a top attorney recognized by Best Lawyers in the practice area(s) of Criminal Defense: General Practice and Criminal Defense: White-Collar. Bruce, who practices law in Phoenix, Arizona, has been recognized since 2015. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Bruce is held by other top lawyers in the same geographic and legal practice area.

P. Derek Petersen is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation - Environmental. P. Derek, who practices law in Phoenix, Arizona, has been recognized since 2018. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which P. Derek is held by other top lawyers in the same geographic and legal practice area.

JIM O'SULLIVAN represents closely-held businesses, including law firms and other service professionals. Serving as general counsel and primary contact for businesses and their owners, Jim focuses on the ongoing legal needs of these clients, as well as strategic planning for growth and ownership succession opportunities. Jim leverages his considerable planning, negotiation and contract drafting experience to counsel clients through key events such as business formation, joint ventures, mergers...

Tim is a shareholder, member of the Gallagher & Kennedy board of directors and head of the firm’s Tax Law practice. For over 20 years, Tim has focused his practice in all areas of federal tax law, with an emphasis on partnerships, limited liability companies, C and S corporations, real estate, international taxation, and civil tax controversy. He provides tax planning, structuring and documentation for business and individual clients, including joint ventures and tax-exempt organiza...

Elizabeth Gilbert is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation - Health Care and Medical Malpractice Law - Defendants. Elizabeth, who practices law in Phoenix, Arizona, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Elizabeth is held by other top lawyers in the same geographic and legal practice area.

Judith K. Weiss is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate Law and Mergers and Acquisitions Law. Judith K., who practices law in Phoenix, Arizona, has been recognized since 2016. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Judith K. is held by other top lawyers in the same geographic and legal practice area.

Marki Stewart assists hospitals, physician groups, ambulatory surgery centers, telemedicine providers, and other health care organizations in a variety of business and regulatory issues, including the Anti-Kickback Statute and the Stark Law, reproductive health law in the wake of the Dobbs decision, medical practice acquisitions, Arizona Department of Health Services licensing issues, medical staff peer review matters, and hospital-physician joint ventures. Marki has a special focus and inter...

Richard C. Gramlich is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation - Construction. Richard C., who practices law in Phoenix, Arizona, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Richard C. is held by other top lawyers in the same geographic and legal practice area.