Allan M. Lipman, 87, former businessman, Utah State Tax commissioner and member of the Shriners organization, died Nov. 18, 1990, in St. Joseph's Villa after a long illness.

He worked at the Auerbach Co. for more than 25 years until his appointment by former Gov. J. Bracken Lee in 1955 to the Utah State Tax Commission.After his retirement he became active in El Kalah Temple where he was recorder for many years. A 32nd-degree Mason, he was a member of the Mt. Moriah Lodge No. 2, Free and Accepted Masons of Utah, of the Scottish Rite and active member of the Patrol and Jesters organizations.

Mr. Lipman was a former president of the Junior Chamber of Commerce, past president and district director of the Optimist Club and a member of the boards of the Salvation Army and the University Club.

The funeral will be Wednesday , Nov. 21, at noon, at Evans & Early Mortuary, 574 E. 100 South, where friends may call one hour before services. Burial will be in Mt. Olivet Cemetery.

The family suggests contributions to St. Joseph's Villa, 475 E. Ramona Ave., or to the Intermountain Unit of Shriner's Hospital for Crippled Children, Fairfax Road at Virginia Street.