Mr. Linne received his B.A. degree in Accounting with honors from Michigan State University where he was awarded membership in the academic Accounting Honorary Society, Beta Alpha Psi and was a three-year letterman on Michigan State's baseball team. Bill graduated from The University of Virginia School of Law in 1972 and later received his Masters in Taxation (L.L.M.) with highest honors from The University of Florida School of Law. Mr. Linne's office is located in Downtown Pensacola, Florida. The principal areas of Mr. Linne's practice include Trusts and Estates, Trust and Estate Administration, Corporations and Real Property, practicing in both the State of Florida and the State of Alabama since 1972. Before opening his own practice in 1986, Mr. Linne practiced law with Steiner, Crum and Baker in Montgomery, Alabama (1972-1975), was a partner in the Pensacola, Florida firm, Beggs & Lane (1975 thru 1982) and was the managing shareholder for the Pensacola office of Carlton, Fields, Ward, Emmanuel, Smith and Cutler (1982 thru 1986). The firm consists of Mr. Linne, one associate, Jan E. Langford (B. A. from University of South Florida and J.D. cum laude from Stetson School of Law in 1981), three legal assistants and two firm administrators. With more than forty-three years experience, Mr. Linne and his staff work diligently to produce a highly sophisticated and superior work product. The firm operates at the highest professional and ethical level, providing prompt, efficient and effective service. Mr. Linne was chosen to serve on The First Judicial Circuit Committee on Professionalism. Additionally, he has been an active member of the Florida Bar Tax Certification Committee, which writes the exams for prospective tax lawyers. He is also an Elder in the Presbyterian Church, Past President of The Five Flags Rotary Club, Past President of The Pensacola Council of the Navy League and Founding Member of the Estate Planning Council of Northwest Florida. Bill has served as trustee and board member for numerous community boards. Bill currently serves on the Board of the Fellowship of Christian Athletes.