Rick Lawton 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, private investment and private benefit issues, excess benefit transactions and unrelated business taxable income issues
  • Taxation of corporations and shareholders (especially closely held corporations), including acquisitions, mergers, liquidations, distributions, redemptions and reorganizations
  • International taxation, including the taxation of foreign corporations, foreign operations and transactions, controlled foreign corporations, subpart F matters, foreign taxes, foreign tax credits, cross-border transactions, tax treaties and export incentives
  • State and local taxation, including income, sales, use and property taxes
  • Internal Revenue Service practice and procedure
  • Federal, state and local tax controversy work, including protests, appeals, negotiations and settlements

  • Washington University School of Law, J.D., 1984
  • Washington University School of Law, LLM, 1988
  • University of Chicago, M.B.A., 1977
  • Syracuse University, B.S., 1975

Admissions

Bar Admissions

  • Missouri

  • American Bar Association
    • Taxation and Business Law Sections
  • Missouri Bar Association
    • Tax Law Section
  • Bar Association of Metropolitan St. Louis
    • Past Chair, Tax Section

  • American Chemical Society
  • Arch Grants
  • Barry-Wehmiller
  • Bethesda Health Group
  • Enterprise Rent-A-Car
  • General Ore International Corporation
  • Lutheran Church Missouri Synod
  • Maritz Inc.
  • Mercy Health System
  • The Principia Corporation
  • Regional Business Council
  • St. Louis Zoo Foundation
  • UniGroup, Inc.
  • U.S. Bank National Association

  • Listed in The Best Lawyers in America, 1995-2025 (by BL Rankings), Nonprofit Law and Tax Law
  • Listed in Missouri & Kansas Super Lawyers, 2005-2018 (by Thomson Reuters)
  • Named Lawyer of the Year for Tax Law in St. Louis by Best Lawyers, 2016 (by BL Rankings)
  • Named Lawyer of the Year for Non-Profit/Charities Law in St. Louis by Best Lawyers, 2013 (by BL Rankings)

  • 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

  • “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