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Rick Lawton

Partner

St. Louis
314 552 6070 direct
314 552 7070 fax

Rick advises companies and individuals on a variety of federal (domestic and international), state and local tax matters.

He has extensive experience in the following areas:

• Tax-exempt organizations, including creating non-profit organizations, obtaining tax-exempt status, public charity and private foundation issues and unrelated business taxable income issues
• Taxation of corporations and shareholders (especially closely-held corporations)
• International taxation, including the taxation of foreign corporations, foreign operations and transactions, controlled foreign corporations, foreign taxes, foreign tax credits, intercompany transactions, tax treaties and export incentives
• State and local taxation, including income, sales and use and property taxes
• Internal Revenue Service practice and procedure
• Federal, state and local controversy work, including protests, appeals, negotiations and settlements

Publications

Co-Author: “Sales and Use Taxes-Substantive Aspects”;
Missouri Taxation Law and Practice, 3rd Ed., 1996

Co-Author: “Sales and Use Taxes-Substantive Aspects”;
Missouri Taxation Law and Practice 2d Ed., 1989 Supplement

Co-Author: “Sales and Use Taxes-Substantive Aspects”;
Missouri Taxation Law and Practice, 2d Ed., 1987

Co-Author: “Forum Selection in Federal Tax Litigation”;
Vol. XXXIII, No. 1, St. Louis Bar Journal, Summer 1986

Presentations

"IRS Form 990 and State Charitable Solicitation Registration Requirements";
AZA CFO Conference Round Table, October 2011

"Charitable Gifts of Real Estate: UBTI Considerations and Concerns";
AUREO 2011 Conference, September 2011

"Intermediate Sanctions: An Analysis of the Proposed Regulations";
St. Louis Health Lawyers Association, December 1998

"Missouri Corporation Franchise Tax";
Corporate Income and Franchise Tax in Missouri, National Business Institute Inc., September 30, 1992

"Intercompany Transactions";
Organizing and Operating Foreign Owned Business in the United States, April 2, 1990

"Tax Planning - FSC/DISC Alternatives for Small Exporters";
Profiting From International Trade, January 16, 1985