Partners and Associates

Partners and Associates

A hybrid team of accountants, advisors, and consultants whose collective experience and diverse backgrounds ignite ideas, reconfigure approaches, and recommend strategies and innovative solutions for our clients.

James Lockhart

7601 France Ave. South
Minneapolis, MN 55435

Tel: 952.548.3338




Construction and Real Estate


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

James D. Lockhart, JD, LLM


Jim Lockhart serves as the regional leader of the construction and real estate and hospitality practices for the Minnesota Region of Wipfli LLP. 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
  • 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

Recent Insights