Editorial: Corporate Tax in Florida
01 November 2007
The research for this chapter has identified 13 leaders in the practice of corporate tax law from 11 firms within the state of Florida. The following pages identify experts with a wide range of specialisations: international tax experts are included alongside authorities on domestic tax, direct taxation practitioners feature in a list, that also includes indirect tax lawyers and specialists on transfer pricing and tax issues deriving from M&A and dispositions. All however are recognised for their outstanding ability in the legal aspects of corporate taxation.
Carlton Fields PA put in a strong performance in this chapter, boasting two highly nominated individuals. Nathaniel Doliner is a member of the American College of Tax Counsel (ACTC) and is managing shareholder of the Tampa office. Doliner was described as a “fantastic lawyer” with a broad practice, who “excels at everything he does”. David Burke is a member of the firm’s corporate, securities and tax practice group. He is board certified in taxation and practices in the areas of state and federal tax controversies, international taxation planning, business planning and mergers and acquisitions. Burke was described to researchers as “a star” in this area and “very active indeed”.
Tescher Gutter Chaves Josepher Rubin Ruffin & Forman PA is a specialised tax firm that has two of its lawyers on the following pages. Richard Josepher has served as the chair of the tax section of the Florida Bar and is “a prominent figure in this area”. Marvin Gutter is also extremely active in the tax section of the Florida Bar and was also a recipient of the Florida Bar president’s pro bono service award in 2001. Gutter is a former trial attorney with the Office of Chief Counsel for the Internal Revenue Service and an adjunct professor at the
University of Miami Law School.
Charles Egerton is regarded by his peers as “a very fine lawyer” and “one of the best” for corporate tax work. Egerton is a founding partner of Dean Mead Egerton Bloodworth Capouano & Bozarth PA in which tax is a key area of practice. Egerton is a federal tax specialist and a former chair of the Florida Bar tax section. His clients include First American Exchange Company, Atlantic Blue Trust and Alico.
Bruce Bokor from Johnson Pope Bokor Rupper & Burns LLP is another strong performer in this chapter. He is a member of ACTC and former chairman of the Florida bar tax section. His practice has a special focus on aspects of charitable giving and tax planning for charitable organisations and he is known among his peers as a “consummate professional”. Henry Raattama from Akerman Senterfitt is “the best for exempt organisations tax”, according to one source and a board certified tax lawyer. His clients include the University of Miami and Evelyn F McKnight Brain Research Foundation. Raattama is also former chair of the Florida bar tax section and a fellow of ACTC.
Richard Comiter is the founding partner of tax boutique Comiter Singer & Baseman LLP. Comiter is also an active member of the Florida bar tax section and a board certified tax lawyer who concentrates his practice in the resolution of complex tax issues, structuring transactions and business succession. He was recommended to researchers for his “structured approach” and “indisputable skill”. Samuel Ullman from Bilzin Sumberg Baena Price & Axelrod LLP is a “specialist” and “fantastic lawyer”. He advises clients on federal, state and local tax matters in business transaction and represents them in entity selection, joint ventures and partnerships, mergers, acquisitions and business combinations. Ullman is a Florida bar board certified tax attorney and has served as tax counsel to SunCruz Casinos LLC and the Central Bank of the Dominican Republic.
Bernard Barton from Holland & Knight LLP has a reputation for being “great for state and local work”. He represents a number of entrepreneurs as well as public companies and regulated industries in tax and related matters. His practice has a particular emphasis in tax planning, relating especially to transactional and entity structuring as part of business transactions. Barton is a keen author and speaker and a member of the Section of Taxation of the American Bar Association. The “brilliant” Jerald August can be found at Fox Rothschild LLP. August co-chairs the firm’s tax and estates department and is managing partner in the West Palm Beach office. He was described to researchers as “very good indeed, especially for corporate tax sub specialities” such as corporate and partnership taxation. August is well known for his representation of the tax section of the Florida bar association before the US Supreme Court in Estate of Hubert v Commissioner.
Lawrence Gragg from White & Case LLP is a board-certified tax lawyer who came highly recommended by his peers for his federal and state tax practice. He recently represented the Babcock family in its sale of Babcock Florida Company, the owner of 91,000 acres in Southwest Florida – a case that involved complex tax issues that arose from dealing with a developer and the state. Like a number of other lawyers on the following pages Gragg is also a former chair of the Florida bar tax section. Victoria Weber from Hopping Green & Sams is “excellent for state and local tax work”. Weber served as general counsel for the Florida department of revenue as well as tax counsel for the Florida House Finance and Taxation Committee, where she assisted in drafting Florida’s ‘Truth in Millage’ legislation and was responsible for drafting the Florida sales tax on services. She represents Florida-based, national and multi-national businesses with local tax planning and controversies and is “a very impressive individual”.