I made 120k in equity last year with the sale of the houses but because of how stupidly our business was set up, Our tax guy suggested my partners give me most of my equity as a gift because we didn't want to get taxed on it twice.

Additionally, If anyone would be willing to have a conversation about what they look for in CPA's and what they learned financially starting in the rental investing business I would greatly appreciate it! 

Interest is just the cost of business. 

Property loan or business loan, or both?

When should I form this partnship and open a business bank account to pool capital?

You could just hire him to build; the PM piece shouldn't be tied to the JV - they get the business if they do a good job and it should be equitable fee's for the area. 

This also translate into being a real estate investor, into business, studies; you name it.If I'm steady for 2 weeks or 3 months sourcing and negotiating leads, how do I expect the results I want?

Like any service based business, you're going to encounter a variety of types of fee structures.

The LLCs need to be substantially run as their own business.

I have a 2-acre lot on a busy freeway (85k cpd) with convenient on/off access.