After graduation from college and completion of active military duty in 1964, Mr. Thurman was assigned to Midland by Peat, Marwick, Mitchell & Co. Hansel O. Kincaid was in charge of the Midland tax practice and was a recognized leading West Texas oil and gas tax practitioner. Independent of each other, Mr. Kincaid and Mr. Thurman opted to become sole practitioners focused on independent oil producers and investors.