Timothy C. Frautschi is a retired partner with Foley & Lardner, and was a member of the firm's Tax & Individual Planning Department. Mr. Frautschi's practice focused on federal, state and local tax litigation, including income tax, gift tax, sales/use tax, and property tax litigation. He has litigated federal tax cases on matters including inventory valuation, securities valuation, and accounting issues. In the State of Wisconsin he has litigated numerous sales/use tax exemption issues relating to manufacturing exemptions and waste treatment exemptions of printers, paper manufacturers, and other industries. He has litigated property tax matters involving a wide range of clients, such as regional shopping malls, airports, apartment complexes, golf courses, manufacturing plants, and others.

Mr. Frautschi has been a director of the State Bar of Wisconsin's Taxation Section. He also has served as chairman of the Milwaukee Tax Club and is a past president of the Milwaukee Junior Bar Association, a former director of the Milwaukee Bar Association, and a former member of the Governor's Commission on Court Reorganization.