Background
Lehman, Richard S. was born on March 1, 1944 in Miami, Florida, United States.
Lehman, Richard S. was born on March 1, 1944 in Miami, Florida, United States.
University of Miami (Bachelor of Arts, 1966). Georgetown University (Juris Doctor, 1969). New York University (Master of Laws in Tax, 1971).
Worked at Holland & Knight Limited Liability Partnership (Boca Raton, Florida) specializing in General Practice including Administrative Law, Admiralty, Agribusiness, Antitrust, Bankruptcy, Civil and White Collar Criminal Litigation, Computer Law, Construction Law, Environmental and Land Use, Energy, Financial Institutions, General Corporate, Health Care, Immigration, Intellectual Property, International Business, Labor/Employment/Employee Retirement Income Security Act, Legislation, Media Law, Probate and Estate Planning, Public Finance, Real Property, Securities and Corporate Finance, Taxation (State, Federal and International) and Workers" Compensation. Admitted to the bar, 1969, Florida and District of Columbia. 1975, United States. Supreme Court, United States.
Tax Court and United States.
Claims Court.
Law Clerk to the Honorable William M. Fay, United States. Tax Court, 1971-1973.
Senior Attorney, Interpretative Division, Chief Counsel" General’ s Office, Internal Revenue Service, Washington, District of Columbia, 1973-1975. Author: "Estate Selling Expenses Can Give Double Tax Benefit Through Use of an Inter Vivos Trust," Estate Planning, Volume 2, Number.
4, Summer, 1975; "The United States A Tax Free Warehouse Center for Foreign Sales Corporations," Lawyer of the Americas, Volume 8, Number.
1, February, 1976. "The Tax Reform Acting of 1975 and the Foreign Tax Area," 8 Lawyer of the Americas, Number. 2, 1976; "The "Type of Income" Approach to National Rifle Association Withholding," United States.
Taxation of International Operations, Prentice Hall, 1976.
"Revenue Ruling 74-550 and Motors Insurance Corporation v. United States, The Relationship of Code Section 172 and 902," Tax Law Review, Volume 32, 1976. "Federal Estate Taxation of Non-Resident Aliens," Florida Bar Journal, October, 1976.
Chapter XIV, "Domestic Tax Consequences of Licensing," in Licensing in Foreign and Domestic Operations, 1972, by Lawrence J. Eckstrom.
"Tax Planning-The Export of Goods to the United States," Taxation Section of the Lawyers of the Americas, February, 1977. Contributing Author: "A Guide to Florida International Business and Investment Opportunities," Florida Department of Commerce, Division of Economic Development, Bureau of International Development, 1978 (Translated in German, Spanish and Japanese).
"The Insurance Exchange of The Americas, New Opportunities Foreign Tax Beneficial Investments," Florida Bar Journal, November, 1980. "Bill Creates New Opportunities on Exchange," Florida Underwriter, July 1985.
Company-author: "The Insurance Exchange of the Americas Tax Manual," 1981.
Member, Board of Directors, 1982-1985, Deputy Chairman, 1985 of The Insurance Exchange of the Americas. Member: The Florida Bar. The District of Columbia Bar.
Military: With Judge Advocate General"s Corps, United States Army Reserve, 1969-1975.
Holland & Knight is the largest law firm in Florida, with offices throughout Florida (Fort Lauderdale, Jacksonville, Lakeland, Miami, Orlando, Saint St. Petersburg, Tallahassee, Tampa and West Palm Beach), in Atlanta, Georgia and in Washington, District of Columbia The firm traces its origins to two separate firms, one which dates from the 1880"s and the other from the early 1900"son Spessard L. Holland, former Florida Governor and United States Senator, founded one of the firms.
Peter O. Knight, one of the organizers of Tampa Electric Company and The Exchange National Bank of Tampa (the predecessor of NationsBank of Florida), founded the other. The two firms merged to form Holland & Knight in July 1968.
The firm comprises approximately 500 lawyers, including Chesterfield Smith, a former president of the American Bar Association.
A former president of the State Bar of Georgia. Two past presidents of The Florida Bar. And many other lawyers who have distinguished themselves in public and professional service on local, state, national and international levels.
Member, Board of Directors, 1982-1985, Deputy Chairman, 1985 of The Insurance Exchange of the Americas. Member: The Florida Bar. The District of Columbia Bar.
Military: With Judge Advocate General"s Corps, United States Army Reserve, 1969-1975.