James P. Whitmire
Professional Practice
Bartlit Beck Herman Palenchar & Scott LLP, Partner, 2012-Present
Davis, Graham & Stubbs LLP, Partner, 2006-2012
Olson Lemons PC, Tax Associate, 2001-2006
Holland & Hart LLP, Tax Associate, 2000-2001
Ernst & Young, National Tax Department, Staff-Partnership and Joint Venture Group, 1998-2000
Co-author of the 4th Edition of the leading treatise on partnership taxation, “Federal Taxation of Partnerships and Partners,” and the author of the Partnership Formation volume of Thomson Reuters’ Tax Advisors Planning System. Extensive experience in advanced tax planning techniques for mergers, acquisitions, and dispositions. Practice includes all aspects of federal income taxation with a focus on partnership taxation. Has represented clients on a wide variety of federal income tax matters including tax shelter promoter audits, alternative energy investments, federal tax credit monetization, and golden parachute issues.
Acknowledgements, presentations, and publications
Published Treatises
Tax Advisors Planning System, Title 5: Partnership Formation (Thomson Reuters, April 2010)
Federal Taxation of Partnerships and Partners, McKee, Nelson, Whitmire, Huffman & Whitmire (4th Ed. 2007)
Published Articles
“The Partnership Temporary Regulations: Placing a Premium on Validity,” Tax Notes Vol. 101, No. 5, November 3, 2003 (with Bruce Lemons)
“The New Definition of ‘Liability’ and its Effect on Prepaid Forward Contracts,” Tax Notes, Vol. 100, No. 10, September 8, 2003 (with Bruce Lemons and Randy Bickham)
“Putting Tax Shelters At-Risk: Discussion and Proposal for Change,” Tax Notes, Vol. 98, January 27, 2003 (with Bruce Lemons)
“Selling the ‘Non-Economic Loss’ Doctrine,” Tax Notes, Vol. 96, No. 3, July 15, 2002 (with Bruce Lemons and Randy Bickham)