About Emily Gale
Emily Gale Tooher earned her law degrees at Arizona State University, completing a J.D. in 2019 and an LL.M. in 2021. She remained at ASU for both programs, moving from the foundational course of a J.D. into advanced study in the LL.M. program. Her academic record reflects sustained engagement with legal education across consecutive graduate degrees.
Before and during her legal training she worked outside the courtroom. In 2015 she held an operations manager role at PepsiCo, a position that exposed her to corporate processes and large-scale organizational systems. She later served as a paralegal in 2017 at the Law Office of Kristin Gentile White, P.C., where she handled practical tasks that supported litigation and client work. Those earlier roles came before and alongside her law studies and informed the practical side of her legal approach.
Tooher is admitted to practice in Arizona, the Ninth Circuit, and the United States Tax Court. Those admissions allow her to appear in state proceedings, to participate in federal appellate matters, and to pursue issues that come before the federal tax tribunal. The mix of state, appellate and tax admissions shapes the range of matters she can take on for clients.
Her background blends business operations experience with hands-on legal support work. The operations role required coordination and process management. The paralegal position required attention to detail and familiarity with case preparation. Together they provide a base for handling procedural demands and client-facing tasks in a small-firm setting.
Tooher now operates out of Tooher Law, PLLC. At the firm she represents individuals and businesses in matters arising in Arizona and in federal forums where she is admitted. Her work includes preparing filings for tax court proceedings and managing appeals that proceed to the Ninth Circuit, as well as handling related state-law matters.
Colleagues and clients describe her approach as methodical and practical. She tends to blend careful document preparation with an emphasis on clear communication. She maintains courtroom readiness for federal and appellate work while also overseeing the day-to-day needs of clients at the firm. She currently practices at Tooher Law, PLLC, handling matters in Arizona as well as cases in federal tax and appellate courts.
