JAMES W. HEATON.  Prior to joining Merritt Watson, Mr. Heaton was a partner in a mid-sized Atlanta law firm, where he practiced primarily in the areas of banking and real estate law.  He is married, has three children and enjoys golf and traveling with his family.

General Practice Areas

  • Real Estate
  • Real Property
  • Taxation


  • Master of Laws in Taxation (LL.M.) – Emory University, 1979
  • Juris Doctorate (J.D.) – Indiana University, 1977
  • Undergraduate degree (B.A.) in Political Science – Indiana University, 1973

Memberships/Professional Associations

  • State Bar of Georgia (Taxation Section)
  • American Bar Association (Taxation Section)
  • Indiana Bar Association (Taxation and Real Property)
  • ABA (Real Estate and Taxation)

Bar Admissions

  • Georgia, 1979
  • Indiana, 1977