Partners, principals and associates

James Lockhart Minneapolis

150 S 5th Street
Minneapolis, MN 55402




James D. Lockhart, JD, LLM, CPA


Jim Lockhart serves as the national leader of Wipfli's real estate practice. He has nearly 20 years of experience dedicated to providing extraordinary, proactive advice to help clients succeed and grow. He serves a full range of construction, real estate, and hospitality organizations, specializing in investment and development due diligence, financing, tax and business structuring, construction services, and exit strategies.

  • Juris Doctor
  • Master of Laws in Taxation
  • Certified Public Accountant
  • U.S. Supreme Court - Article citation
  • Federal courts of appeals - Various article citations
  • Federal district courts - Various article citations
  • U.S. Tax Court - Various article citations
Professional Memberships and Activities
  • National, regional, and local speaker at legal and real estate conferences
  • University of Minnesota Law School - Adjunct tax professor
  • University of Minnesota School of Business - Adjunct tax professor
  • William Mitchell College of Law - Adjunct tax professor


CPA Tax Services


New York University School of Law
  • Master of Laws in taxation
University of South Dakota School of Law
  • Juris Doctor
University of South Dakota School of Business
  • Bachelor of science degree in business administration with a major in accounting