F. Timothy Nicholls

F. Timothy Nicholls

Raleigh, North Carolina

Mr. Nicholls, a native of Canton, North Carolina, received his undergraduate degree from UNC-Chapel Hill in 1965, and his law degree in 1967. From 1967-1971, he was a staff attorney with the Internal Revenue Service in Oklahoma City. He represented the government before the U.S. Tax Court in Oklahoma, Texas, Arkansas and Kansas. After a year in private practice in Georgia, Mr. Nicholls relocated to Raleigh. Six years later, he helped found Nicholls & Crampton. Mr. Nicholls concentrates his practice in the areas of real estate, general business, business organizations, wealth transfer and tax and estate planning. He is a member of the North Carolina and Wake County Bar Associations and has held leadership positions in numerous professional, community and church organizations. Mr. Nicholls has received a Martindale-Hubbell® Peer Review Rating of AV® Preeminent™.  This is the highest rating given for legal ability and ethical standards.

Bar Admissions

  • North Carolina, 1967
  • U.S. Tax Court, 1967


  • University of North Carolina School of Law, Chapel Hill, North Carolina
    • J.D. - 1967
  • University of North Carolina, Chapel Hill, NC
    • A.B.
    • Honors: With Honors
    • Major: Pre-law


  • Various Tax Topics (CLE), NC Bar Assn.
  • Various Tax Topics (CLE), Wake CPAs

Professional Associations and Memberships

  • Various Professional Civic, Church, Social Organizations

Past Employment Positions

  • Chief Counsel's Office - IRS, Staff Attorney, 1967 - 1971