State Taxation

Timothy L. Moll Adjunct Law Professor

Timothy L. Moll is a partner with the law firm of Rembolt Ludtke LLP and works out of the firm’s offices in Seward and Lincoln. He practices in the areas of taxation, municipal finance, entity planning, estate planning and probate administration. He received his Bachelor of Arts Degree in Business Administration from Concordia College, Seward, Nebraska, and his Juris Doctor (with highest distinction) from the University of Nebraska College of Law. He is an adjunct tax professor at the University of Nebraska College of Law and a regular presenter on tax and estate planning topics. He is a fellow of the American College of Trust and Estate Counsel, a fellow of the Nebraska State Bar Foundation and a Board Member and past President of the Great Plains Federal Tax Institute. He lives in Seward with his wife, Sara, and five children. He is a member of The Rock Lutheran Church in Seward and serves on the Board of Regents for Concordia University Nebraska.

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Adam Thimmesch Margaret R. Larson Professor of Law

Adam Thimmesch, Margaret R. Larson Professor of Law, joined the faculty in 2012. His research focuses on state tax policy and the impact of modern technology and markets on existing legal structure and on the states and their residents. His research has been placed in a variety of legal publications, including the Arizona State Law Journal, the Denver Law Review, the Florida Tax Review, the Temple Law Review, the Utah Law Review, and the Virginia Tax Review. Professor Thimmesch frequently speaks at academic and professional conferences around the country and is active in national organizations. He has served as a member of the executive committee of the American Association of Law Schools’ Section on Taxation since 2019 and will be its Chair in 2022. Thimmesch also served as the reporter for the Uniform Law Commission’s study committee on online sales taxation in 2020. Professor Thimmesch regularly testifies before state legislative committees and provides advice to legislators and policy groups on state tax matters. Within the law school, Professor Thimmesch serves as the faculty director of the Law+Business program. In that role, Thimmesch provides advice and programming for students who are interested in transactional law or in careers outside of the traditional practice of law. He also works with outside partners to build opportunities for law students to pursue career paths in those fields. Professor Thimmesch currently teaches Individual Income Taxation, State and Local Taxation, and Taxation of Business Entities within the law school and Business Law for the Honors Academy at the College of Business. He was voted the Professor of the Year by upper class law students in 2013, 2017, and 2018 and received a College Distinguished Teaching Award in 2014 and 2022. Professor Thimmesch worked at Faegre & Benson LLP in Minneapolis before joining the College of Law. His legal practice focused on tax and business matters, including structuring and negotiating domestic and international transactions, advising on state, federal, and international tax matters, and handling tax disputes before the Internal Revenue Service and state taxing agencies. He received his J.D. with highest distinction in 2005 from the University of Iowa College of Law, where he was an Articles Editor on the Iowa Law Review.

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