The Legal 500

Twitter Logo Youtube Circle Icon LinkedIn Icon

Kirkland & Ellis LLP

Work +1 713 835 3600
Fax +1 713 835 3601

David Wheat

Work +1 713-836-3396
Kirkland & Ellis LLP


David Wheat is a tax partner in the Houston and Dallas offices of Kirkland & Ellis LLP. David focuses his practice on corporate tax, mergers and acquisition tax, transactions involving partnerships and LLCs, and tax controversies. He provides clients with transactional planning and advice, document preparation, and preparation of tax opinions on federal and state tax implications of business transactions, including corporate mergers and acquisitions and the formation and operation of partnerships and limited liability companies.

United States: Industry focus

Energy: transactions: oil and gas

Within: Energy: transactions: oil and gas

Kirkland & Ellis LLP is instructed by public and private companies, investment banks, private equity firms and hedge funds in transactions in the power, renewables and infrastructure sectors, and has experience across the spectrum of upstream, midstream and downstream oil and gas matters. Andrew Calder and Anthony Speier jointly head the practice from the Houston office, which also includes David Castro, William Benitez and John Pitts, who specialize in energy-sector corporate transactions. Douglas Bacon and Sean Wheeler, the latter of whom joined the team from Latham & Watkins LLP, advised Rowan Companies on its $12bn all-stock merger with Ensco. The team was considerably strengthened by a number of additional new arrivals in 2018: Kevin Crews, Ryan Gorsche and Benjamin Adelson joined from Weil, Gotshal & Manges LLP; Michael Considine and Alex Rose joined from Jones Day; Dilen Kumar was hired from Winston & Strawn LLP; David Wheat joined from KPMG; Thomas Laughlin, Lanchi Huynh and Houston-based Julian Seiguer were brought on from Vinson & Elkins LLP; also in Houston, Chad Smith joined from Latham & Watkins LLP and Brooks Antweil joined from Hunton Andrews Kurth LLP. All new arrivals are based in Dallas unless stated otherwise.

[back to top]

United States: Tax

US taxes: non-contentious

Within: US taxes: non-contentious

The ‚Äėexcellent and business savvy‚Äô tax department at Kirkland & Ellis LLP¬†demonstrate ‚Äėimpressive knowledge of the market and latest developments‚Äô and is able to ‚Äėcommunicate technical tax issues effectively to non-tax practitioners‚Äô. M&A and private equity transactions, fund formation, real estate and restructuring are key areas of activity, and recent mandates in these areas included Chicago partners Gregory Gallagher, Polina Liberman¬†and Jeff Ekeberg¬†handling several matters on behalf of Bain Capital Private Equity, including the sale of BMC Software to KKR for approximately $8bn and its recapitalization of TriTech Software Systems. Gallagher is also advising iHeartMedia on restructuring and bankruptcy matters. Jared Rusman¬†and Vin Thorn¬†in New York are advising General Motors on a $2.3bn investment by the SoftBank Vision Fund in General Motors‚Äô autonomous vehicle business. In another highlight from the same office, Sara Zablotney¬†and Dean Shulman, ‚Äėboth well-rounder tax experts with superb business-acumen‚Äô, advised Wyndham Worldwide on the sale of its European vacation rental business to Platinum Equity for approximately $1.3bn, the $1.9bn cash purchase of La Quinta Holdings and the spin-off of the hotel business to become two separate publicly traded companies. Shulman and Todd Maynes¬†co-chair the practice, which has recently added Devin Heckman¬†and Karen Lee¬†to its¬†Palo Alto office from Wilson Sonsini Goodrich & Rosati¬†and Skadden, Arps, Slate, Meagher & Flom LLP, respectively; Lane Morgan¬†and David Wheat¬†joined the newly opened¬†Dallas office from KPMG in the summer of 2018. Other arrivals include Josh McLane¬†in Los Angeles from CareTrust REIT in December 2017, Scott Cockerham¬†in Washington DC from Akin Gump Strauss Hauer & Feld LLP¬†in July 2018, and¬†Alec Campbell¬†and Marguerite Lombardo, who joined the¬†Boston office from Proskauer Rose LLP¬†in April 2018.

[back to top]

Back to index

Legal Developments worldwide

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to