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James S. Meyer

James S. Meyer Partner, Tax

Jim’s practice encompasses all areas of business income taxation, with a particular focus on partnership, corporate, and natural resource tax matters. His notable experience has earned him recognition by The Best Lawyers in America© as a top tax lawyer (2005–2018).

Jim has more than 30 years of experience in structuring partnerships, including private equity funds and master limited partnerships (MLPs), and corporate transactions, including reorganizations, mergers, and acquisitions. He regularly counsels real estate investment trusts (REITs) and MLPs on a wide variety of tax issues, including formation, ongoing qualification, tax reporting, acquisitions, dispositions, and liquidations. Jim has extensive experience in structuring natural resource transactions, including royalty trusts, production payments, and carried-interest joint ventures. He also advises lenders and real estate developers on a wide variety of finance matters and real estate transactions, including joint ventures and like-kind exchanges.

Experience Highlights

  • Tax counsel to Holly Energy Partners, L.P. (HEP) in connection with a $1.25 billion recapitalization that eliminated HEP’s incentive distribution rights and general partner economic interest in exchange for HEP common units 
  • Devon Energy Corp. in the $3.125 billion sale of ownership interests in EnLink Midstream Partners and EnLink Midstream to Global Infrastructure Partners
  • SemGroup Corporation in its $2.1 billion acquisition of Houston Fuel Oil Terminal Company, one of the largest oil terminals in the U.S., from Alinda Capital Partners
  • TPG RE Finance Trust, Inc. in its $233 million initial public offering of common stock
  • Holly Corporation in its $7 billion merger with Frontier Oil Corporation, creating one of the largest independent refiners in the United States
  • Devon Energy Corp. in the $8.84 billion contribution of substantially all of its U.S. midstream business to Crosstex Energy and Crosstex Energy to form a consolidated midstream business controlled by Devon
  • Milestone Apartments Real Estate Investment Trust in its $200 million initial public offering on the Toronto Stock Exchange and its subsequent sale to Starwood Capital for 2.85 million
  • Rayonier in an internal reorganization and spin-off of its non-REIT qualifying wood products business to its public shareholders
  • Pioneer Natural Resources in its $1.3 billion joint venture with Reliance Industries for the development of acreage in the Eagle Ford Shale
  • Targa Resources Partners and Targa Resources Corp. in the $7.7 billion acquisition of Atlas Pipeline Partners and Atlas Energy

Representative Experience

  • Plains All American Pipeline in its $744 million merger with PAA Natural Gas Storage, L.P. through a unit-for-unit exchange
  • HM Capital Partners in the $660 million sale through an auction process of Sturm Foods, a private label food manufacturer
  • Constellation Energy in the $175 million acquisition of MXEnergy Company, a retail electric and gas supply company with operations in 14 states and Canada
  • HollyFrontier Corporation in the $315 million drop down of its interest in the owner of a refined products pipeline and related assets to Holly Energy Partners
  • T-3 Energy Services in the $422 million sale of the company to Robbins & Myers
  • EXCO Resources in connection with the sales of interests in the Haynesville and Marcellus shale plays for $1.4 billion, and the formation of joint ventures to govern the drilling and development of such interests, including $550 million of carried interest obligations
  • Brazos Private Equity Partners in the acquisition of a substantial majority interest in Vision Source, a practice development and supply chain solutions provider for independent optometrists and dentists in the United States and Canada
  • ArcBest Corporation in the approximately $180 million acquisition of Panther Expedited Services, Inc., a North American transportation and logistics provider  

Contact Details


T +
M +1.214.669.3851
F +1.214.999.7721
Trammell Crow Center
2001 Ross Avenue
Suite 3900
Dallas, TX 75201
Local time: 5:36 PM
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Jim's Practices

  • Southern Methodist University, J.D., 1982 (Order of the Coif; Editor, Journal of Air Law & Commerce)
  • Southern Methodist University, B.B.A. summa cum laude, 1979 (Beta Gamma Sigma)
  • Admitted to practice: Texas; U.S. Tax Court; U.S. Claims Court; U.S. District Court for the Northern District of Texas
    • The Best Lawyers in America© (Woodward/White, Inc.), Tax Law, 2005−2020
    • Legal 500 U.S., Domestic Tax: Central, 2012
    • Former Chair: Tax Section, Dallas Bar Association
    • Member: Committee on Partnership Tax, Tax Section, American Bar Association