Professional:
Managing Director, Terra Partners LLC Los Angeles, California and Jacksonville, Florida. Terra Partners is an owner, buyer and seller of net bond lease properties with credit tenants and other real estate investments, specializing in sale-leasebacks, like-kind exchanges and other tax-favored transactions.

Kindel & Anderson, Los Angeles, California (1968-1995)

Education:
Harvard University (B.A., 1964)
University of Cincinnati (J.D., 1967)
New York University (LL.M in Taxation, 1968)
Editor-in-Chief, Cincinnati Law Review (1966-1967)

Lecturer:
Annual Partnership Tax Institutes, National Institute of Tax Professionals
(Chicago, New York, San Francisco, Los Angeles and Las Vegas) (co-chair 1989-present)
University of Southern California Tax Institute, Law and Business and various other programs

Memberships:
American Bar Association, Section of Taxation, Partnership Committee (1984-present)

Publications:
Whitmire, Planning Tax-Deferred Property Transactions (1992)

McKee, Nelson and Whitmire, Federal Taxation of Partnerships and Partners
(3d ed. 1997) (2 volumes).

Whitmire, Nelson, McKee, Kuller, Hallmark and Garcia, Federal Taxation of Partnerships and Partners: Structuring and Drafting Agreements (3d ed. 2003).

Structuring and Restructuring Partnership Investments Under the 1986 Tax Changes
(co-author 1986)

Articles in New York University Institute on Federal Taxation, Tax Law Review, USC Tax Institute, Journal of Taxation.