Allan M. Lipman, former Utah State Tax Commissioner, died Sunday, November 18, 1990, at St. Joseph's Villa after a long illness.

Born March 16, 1903 in Salt Lake City to Milton E. and Lillian S. Lipman. He married Marion Buller of Salt Lake City, June 15, 1931.He graduated from the University of Utah where he was affiliated with Alpha Kappa Psi, a business fraternity. He was with the Auerbach Company for over 25 years until former Governor J. Bracken Lee appointed him to the State Tax Commission. After his retirement, he became active in El Kalah Temple where he served as Recorder for many years.

He was a member of Mt. Moriah Lodge #2 F.& A.M. of Utah. He was a 32nd degree Mason, K.C.C.H., member of the Scotish Rite, member of El Kalah Temple, where he was active in the Patrol and the Jesters organization. He was past president of the Junior Chamber of Commerce, past president and district director of the Optimist Club, served on the Board of the Salvation Army and was a member of the University Club.

He is survived by his wife, Marion; son, Allan M. Lipman, Jr. and wife, Kay of Ogden; daughter, Nancy L. Giles and husband Clark of Salt Lake City; four grandchildren, Theresa L. Kern and husband Michael of Lake Oswego, Oregon; Allan M. Lipman III of Glendale, Arizona; Tracy J. Lipman of Hilton Head, South Carolina; and David W. Lipman of Tucson, Arizona; a niece, Jean S. Smith of La Jolla, California. He was predeceased by a sister, Adelaide L. Sperati, formerly of La Jolla, California.

Funeral services will be at Evans & Early Mortuary, 574 East First South, at 12 noon on Wednesday, November 21, where friends may call one hour prior to services. The family suggests those who desire may contribute to St. Joseph's Villa, 475 E. Ramona Avenue, or to the Intermountain Unit of Shriner's Hospital for Crippled Children, Fairfax Road at Virginia. Interment will be at Mount Olivet Cemetery following the services.

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