Lipman is a variant of Liebman. „Lipman is a ‘kinnui’ of Eliezer. Eliezer was often associated with the German name Gottlieb. Gottlieb was shortened to Lieb, which was in turn lengthened to Liebman or Lipman“ (Kaganoff, Benzion, C., 1978: A dictionary of Jewish names and their history. London & Henley, p. 172) But it may also be a substitute for LEVI and even for Philipp.