Overview

Bernard A. Barton, Jr. is a partner in the firm’s Business Law Section, and his emphasis is in the areas of federal, state and local taxation and business transactions in general. His primary client focus has been the representation of entrepreneurs, but he also represents public companies and regulated industries in tax and tax related matters.

He negotiates and manages various business transactions including acquisitions and dispositions, as well as financing related matters, such as leveraged leases, sale/leasebacks, synthetic leases and the tax aspects of tax-exempt financing. Some of the substantive areas of his state tax experience include sales and use taxes, corporate income tax, documentary stamp tax, intangible tax, ad valorem tax and various excise taxes. He handles a broad range of federal income tax matters, and has significant experience in real estate tax matters such as tax-free property exchanges, planning around "dealer" status to achieve capital gains treatment, use of guaranteed payments for federal income tax purposes to save state taxes and other areas. He also has substantial experience in handling administrative and litigated tax disputes. In addition, Mr. Barton advises clients on the federal and state tax effects of purchasing and owning aircraft. He recommends and counsels on tax efficient structures to reduce the state tax cost of acquisition yet maintaining and maximizing federal income tax benefits, all in compliance with Federal Aviation Administration Regulations.

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

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

Credentials

Education
  • University of Florida Levin College of Law, J.D.
  • University of Florida, LL.M., Taxation
  • University of Florida, B.A.
Bar Admissions/Licenses
  • Florida
Memberships
  • American Bar Association, Section of Taxation
  • Hillsborough County Bar Foundation, Board of Trustees, Treasurer 
  • The Florida Bar 
  • Florida Bar Board Certified in Tax Law, 1983-May 2018
  • The Florida Bar, Real Property, Probate and Trust Law Section
  • The Florida Bar, Tax Section, Past Chairman of various committees 
  • United Way of Hillsborough County, former Board Member
  • Child Abuse Council of Hillsborough County, former Board Member
Honors & Awards
  • The Best Lawyers in America guide, Tax Law, Litigation and Controversy - Tax, 1995-2019
  • The Best Lawyers in America guide, Tampa Litigation and Controversy - Tax Lawyer of the Year, 2014, 2018; Tampa Tax Lawyer of the Year, 2016, 2018, 2019  
  • Chambers USA – America's Leading Business Lawyers guide, Tax: State & Local, 2007-2019
  • Florida Legal Elite, Florida Trend magazine
  • Florida Super Lawyers magazine, 2006-2019
  • Corporate Counsel Edition, Super Lawyers magazine, July 2009
  • Martindale-Hubbell AV Preeminent Peer Review Rated

Publications

Speaking Engagements

News