Bernard A. "Bernie" Barton, Jr. - Lawyer in Tampa, FL

Bernard A. Barton, Jr. is a partner in the firms BusinessLaw Section, and his emphasis is in the areas of federal, state and localtaxation and business transactions in general. His primary client focus has beenthe representation of entrepreneurs, but he also represents public companies andregulated industries in tax and tax related matters.

He negotiates and manages various business transactions includingacquisitions and dispositions, as well as financing related matters, such asleveraged leases, sale/leasebacks, synthetic leases and the tax aspects oftax-exempt financing. Some of the substantive areas of his state tax experienceinclude sales and use taxes, corporate income tax, documentary stamp tax,intangible tax, ad valorem tax and various excise taxes. He has handleda broad range of federal income tax matters, and has significant experience inreal estate tax matters such as tax-free property exchanges, planning around«dealer» status to achieve capital gains treatment, use of guaranteed paymentsfor federal income tax purposes to save state taxes and other areas. He also hassubstantial experience in handling administrative and litigated tax disputes. Inaddition, Mr. Barton advises clients on the federal and state tax effects ofpurchasing and owning aircraft. He recommends and counsels on tax efficientstructures to reduce the state tax cost of acquisition yet maintaining andmaximizing federal income tax benefits all in compliance with Federal AviationAdministration Regulations.

Mr. Barton is the editor and contributing author of FloridaTaxation, Shepard's-McGraw-Hill, 1991. He is a former member of theEditorial Advisory Board of the State Income Tax Alert published by theState Taxation Institute.

Mr. Barton has been named to the The Best Lawyers in America guidefor Tax Law for over 10 years.