Congressional Directory for the 115th Congress (2017-2018), July 2018.
[Pages 887-894]
[From the U.S. Government Publishing Office, www.gpo.gov]


                         UNITED STATES TAX COURT

           400 Second Street, NW., 20217, phone (202) 521-0700

    L. PAIGE MARVEL, chief judge; born in Maryland; B.A., magna cum 
laude, College of Notre Dame, 1971; J.D. with honors, University of 
Maryland School of Law, Baltimore, MD, 1974; Order of the Coif; member, 
Maryland Law Review and Moot Court Board; Garbis and Schwait, P.A., 
associate (1974-76) and shareholder (1976-85); shareholder, Garbis, 
Marvel and Junghans, P.A., 1985-86; shareholder, Melnicove, Kaufman, 
Weiner, Smouse and Garbis, P.A., 1986-88; partner, Venabel, Baetjer and 
Howard LLP, 1988-98; member, American Bar Association, Section of 
Taxation, Vice-Chair, Committee Operations, 1993-95; Council Director 
1989-92; Chair, Court Procedure Committee, 1985-87; Maryland State Bar 
Association, Board of Governors, 1988-90, and 1996-98; Chair, Taxation 
Section 1982-83; Federal Bar Association, Section of Taxation, Section 
Council, 1984-90; Fellow, American Bar Foundation; Fellow, Maryland Bar 
Foundation; fellow and former Regent, American College of Tax Counsel, 
1996-98; member, American Law Institute; advisor, ALI Restatement of 
Law, Third, The Law Governing Lawyers 1988-98; University of Maryland 
Law School Board of Visitors, 1995-2001; Loyola / Notre Dame Library, 
Inc. Board of Trustees, 1996-2003; Advisory Committee, University of 
Baltimore Graduate Tax Program, 1986-present; Co-editor, Procedure 
Department, The Journal of Taxation, 1990-98; member, Commissioner's 
Review Panel on IRS Integrity, 1989-91; member and Chair, Procedure 
Subcommittee, Commission to Revise the Annotated Code of Maryland (Tax 
Provisions), 1981-87; member, Advisory Commission to the Maryland State 
Department of Economic and Community Development, 1978-81; recipient, 
President's Medal, College of Notre Dame, 2006; Jules Ritholz award, ABA 
Tax Section's Civil and Criminal Tax Penalties Comm., 2004; First Annual 
Tax Excellence Award, Maryland State Bar Association Tax Section, 2002; 
named one of Maryland's Top 100 Women, 1998; recipient, ABA Tax 
Section's Distinguished Service Award, 1995; MSBA Distinguished Service 
Award, 1982-83; listed in Best Lawyers in America, 1991-98, Who's Who in 
America, Who's Who in American Law, Who's Who in the East; author of 
various articles and book chapters on tax and tax litigation topics; 
appointed by President William J. Clinton as Judge, United States Tax 
Court, on April 6, 1998, for a term ending April 5, 2013; reappointed by 
President Barack H. Obama on December 3, 2014, for a term ending 
December 2, 2029. Elected as Chief Judge for a two-year term effective 
June 1, 2016.

    MAURICE B. FOLEY, judge; born in Illinois; B.A., Swarthmore College; 
J.D., Boalt Hall School of Law at the University of California at 
Berkeley; LL.M., Georgetown University Law Center; attorney for the 
Legislation and Regulations Division of the Internal Revenue Service, 
Tax Counsel for the United States Senate Committee on Finance; Deputy 
Tax Legislative Counsel in the U.S. Treasury's Office of Tax Policy; 
appointed by President William J. Clinton as Judge, United States Tax 
Court, on April 9, 1995, for a term ending April 8, 2010; reappointed on 
November 25, 2011, for a term ending November 24, 2026.

    JUAN F. VASQUEZ, judge; born in San Antonio, Texas; attended Fox 
Tech High School; A.D. (Data Processing), San Antonio Junior College; 
B.B.A. (Accounting), University of Texas, Austin, 1972; attended State 
University of New York, Buffalo in 1st year law school, 1975; J.D., 
University of Houston Law Center, 1977; LL.M., Taxation, New York 
University Law School of Law, 1978; Certified Public Accountant, 
Certificate from Texas, 1976; admitted to State Bar of Texas, 1977; 
admitted to the United States Tax Court, 1978; certified in tax law by 
Texas Board of Legal Specialization, 1984; admitted to the United States 
District Court, Southern District of Texas, 1982, Western District of 
Texas, 1985 and United States Court of Appeals for the Fifth Circuit, 
1982; and the Supreme Court of the United States of America, 1996; 
private practice of tax law, in San Antonio, TX, 1987-April 1995; 
partner, Leighton, Hood and Vasquez, in San Antonio, TX, 1982-87; Trial 
Attorney, Office of Chief Counsel, Internal Revenue Service, Houston, 
TX, 1978-82; accountant, Coopers and Lybrand, Los Angeles, CA, 1972-74; 
member of American Bar Association, Tax Section; Texas State Bar, Tax 
Section; Fellow of Texas and San Antonio Bar Foundations; College of 
State

[[Page 888]]

Bar of Texas; National Hispanic Bar Association and Hispanic Bar 
Association of the District of Columbia; Mexican American Bar 
Association (MABA) of San Antonio 1982-95; Houston MABA 1978-82; Texas 
MABA 1986-88; National Association of Hispanic CPA's San Antonio Chapter 
(founding member) 1983-88; member of Greater Austin Tax Litigation 
Association 1989-95; served on Austin Internal Revenue Service District 
Director's Practitioner Liaison Committee, 1990-91 (chairman, 1991); 
appointed by President William J. Clinton as Judge, United States Tax 
Court, on May 1, 1995, for a term ending April 30, 2010; reappointed by 
President Barack H. Obama on October 13, 2011, for a term ending October 
12, 2026.

    JOSEPH H. GALE, judge; born in Virginia; A.B., Philosophy, Princeton 
University, 1976; J.D., University of Virginia School of Law, Dillard 
Fellow, 1980; practiced law as an Associate Attorney, Dewey Ballantine, 
Washington, DC, and New York, 1980-83; Dickstein, Shapiro and Morin, 
Washington, DC, 1983-85; served as Tax Legislative Counsel for Senator 
Daniel Patrick Moynihan (D-NY), 1985-88; Administrative Assistant and 
Tax Legislative Counsel, 1989; Chief Counsel, 1990-93; Chief Tax 
Counsel, Committee on Finance, U.S. Senate, 1993-95; minority Chief Tax 
Counsel, Senate Finance Committee, January 1995-July 1995; minority 
Staff Director and Chief Counsel, Senate Finance Committee, July 1995-
January 1996; admitted to District of Columbia Bar; member of American 
Bar Association, Section of Taxation; appointed by President William J. 
Clinton as Judge, United States Tax Court, February 6, 1996, for a term 
ending February 5, 2011; reappointed on October 18, 2011, for a term 
ending October 17, 2026.

    MICHAEL B. THORNTON, judge; born in Mississippi; B.S. in Accounting, 
summa cum laude, University of Southern Mississippi, 1976; M.S. in 
Accounting, 1997; M.A. in English Literature, University of Tennessee, 
1979; J.D. (with distinction), Duke University School of Law, 1982; 
Order of the Coif, Duke Law Journal Editorial Board; admitted to 
District of Columbia Bar, 1982; served as Law Clerk to the Honorable 
Charles Clark, Chief Judge, U.S. Court of Appeals for the Fifth Circuit, 
1983-84; practiced law as an Associate Attorney, Sutherland, Asbill and 
Brennan, Washington, DC, 1982-83 and summer 1981; Miller and Chevalier, 
Chartered, Washington, DC, 1985-88; served as Tax Counsel, U.S. House 
Committee on Ways and Means, 1988-93; Chief Minority Tax Counsel, U.S. 
House Committee on Ways and Means, January 1995; Attorney-Adviser, U.S. 
Treasury Department, February-April 1995; Deputy Tax Legislative Counsel 
in the Office of Tax Policy, United States Treasury Department, April 
1995-February 1998; recipient of Treasury Secretary's Annual Award, U.S. 
Department of the Treasury, 1997; Meritorious Service Award, U.S. 
Department of the Treasury, 1998; appointed by President William J. 
Clinton as Judge, United States Tax Court, on March 8, 1998, for a term 
ending March 7, 2013; served as Chief Judge from June 1, 2012, to March 
7, 2013; reappointed by President Barack H. Obama on August 7, 2013, for 
a term ending August 6, 2028, and at that time resumed the position of 
Chief Judge; served as Chief Judge for a second two-year term from June 
1, 2014, to May 31, 2016.

    JOSEPH ROBERT GOEKE, judge; born in Kentucky; B.S., cum laude, 
Xavier University, 1972; J.D., University of Kentucky College of Law, 
1975 (Order of the Coif); admitted to Illinois and Kentucky Bar, U.S. 
District Court for the Northern District of Illinois (Trial Bar), U.S. 
Court of Federal Claims; Trial Attorney, Chief Counsel's Office, 
Internal Revenue Service, New Orleans, LA, 1975-80; Senior Trial 
Attorney, Chief Counsel's Office, Internal Revenue Service, Cincinnati, 
OH, 1980-85; Special International Trial Attorney, Chief Counsel's 
Office, Internal Revenue Service, Cincinnati, OH, 1985-88; partner, Law 
Firm of Mayer, Brown, Rowe and Maw, Chicago, IL, 1988-2003; appointed by 
President George W. Bush as Judge, United States Tax Court, on April 22, 
2003, for a term ending April 21, 2018.

    MARK V. HOLMES, judge; born in New York; B.A., Harvard College, 
1979; J.D., University of Chicago Law School, 1983; admitted to New York 
and District of Columbia Bars; U.S. Supreme Court; DC, Second, Fifth and 
Ninth Circuits; Southern and Eastern Districts of New York, Court of 
Federal Claims; practiced in New York as an Associate, Cahill Gordon and 
Reindel, 1983-85; Sullivan and Cromwell, 1987-91; served as clerk to the 
Hon. Alex Kozinski, Ninth Circuit, 1985-87; and in Washington, DC as 
Counsel to Commissioners, United States International Trade Commission, 
1991-96; Counsel, Miller and Chevalier, 1996-2001; Deputy Assistant 
Attorney General, Tax Division, 2001-03; member, American Bar 
Association (Litigation and Tax Sections); appointed by President George 
W. Bush as Judge, United States Tax Court, on June 30, 2003, for a term 
ending June 29, 2018.


[[Page 889]]


    DAVID GUSTAFSON, judge; born in Greenville, South Carolina; Bob 
Jones University, B.A. summa cum laude, 1978. Duke University School of 
Law, J.D. with distinction, 1981. Order of the Coif (1981). Executive 
Editor of the Duke Law Journal (1980-81). Admitted to the District of 
Columbia Bar, 1981. Associate at the law firm of Sutherland, Asbill and 
Brennan, in Washington, DC, 1981-83. Trial Attorney (1983-89), Assistant 
Chief (1989-2005), and Chief (2005-08) in the Court of Federal Claims 
Section of the Tax Division in the U.S. Department of Justice; and 
Coordinator of Tax Shelter Litigation for the entire Tax Division (2002-
06). Tax Division Outstanding Attorney Awards, 1985, 1989, 1997, 2001-
05. Federal Bar Association's Younger Attorney Award, 1991. President of 
the Court of Federal Claims Bar Association (2001). Appointed by 
President George W. Bush as Judge, United States Tax Court, on July 29, 
2008, for a term ending July 29, 2023.

    ELIZABETH CREWSON PARIS, judge; born in Oklahoma; B.S., University 
of Tulsa, 1980; J.D., University of Tulsa School of Law, 1987; LL.M., 
Taxation, University of Denver College of Law, 1993. Admitted to the 
Supreme Court of Oklahoma and U.S. District Court for the District of 
Oklahoma, 1988; U.S. Tax Court, U.S. Court of Federal Claims, U.S. Court 
of Appeals for the Tenth Circuit, 1993; Supreme Court of Colorado, 1994. 
Former partner, Brumley Bishop and Paris, 1992; Senior Associate, 
McKenna and Cueno, 1994; Tax Partner, Reinhart, Boerner, Van Deuren, 
Norris and Rieselbach, 1998. Tax Counsel to the United States Senate 
Finance Committee, 2000-08. Member of the American Bar Association, 
Section of Taxation and Real Property and Probate Sections, formerly 
served as Vice Chair to both Agriculture and Entity Selection 
Committees. Member of Colorado and Oklahoma Bar Associations. Recognized 
as Distinguished Alumnus by the University of Tulsa School of law. 
Author of numerous tax, estate planning, real property, agriculture 
articles and chapters. Former adjunct professor, Georgetown University 
Law Center, LL.M. Taxation Program, and University of Tulsa College of 
Law. Appointed by President George W. Bush as Judge, United States Tax 
Court, on July 30, 2008, for a term ending July 29, 2023.

    RICHARD T. MORRISON, judge; born in Hutchinson, Kansas; B.A., B.S., 
University of Kansas, 1989; visiting student at Mansfield College, 
Oxford University, 1987-88; J.D., University of Chicago Law School, 
1993; M.A., University of Chicago, 1994. Clerk to Judge Jerry E. Smith, 
United States Court of Appeals for the Fifth Circuit, 1993-94. 
Associate, Baker and McKenzie, Chicago, Illinois, 1994-96. Associate, 
Mayer Brown and Platt, Chicago, Illinois 1996-2001. Deputy Assistant 
Attorney General for Review and Appellate Matters, Tax Division, United 
States Department of Justice, from 2001 to 2008 (except for term as 
Acting Assistant Attorney General, from July 2007 to January 2008). 
Appointed by President George W. Bush as Judge, United States Tax Court, 
on August 28, 2008, for a term ending August 27, 2023.

    KATHLEEN KERRIGAN, judge; born in Springfield, Massachusetts; B.S., 
Boston College 1985; J.D., University of Notre Dame Law School, 1990; 
admitted to Massachusetts Bar, 1991 and District of Columbia Bar, 1992; 
Legislative Director for Congressman Richard E. Neal, Member of the Ways 
and Means Committee, 1990 to 1998; associate and partner at Baker and 
Hostetler LLP, Washington, DC, 1998-2005; tax counsel for Senator John 
F. Kerry, Member of Senate Finance Committee, 2005-12; appointed by 
President Barack H. Obama as Judge, United States, Tax Court, on May 4, 
2012, for a term ending on May 3, 2027.

    RONALD L. BUCH, judge; born in Flint, Michigan; B.B.A., Northwood 
Institute, 1987; J.D. with Taxation Concentration, Detroit College of 
Law, 1993; LL.M. in Taxation, Capital University Law School, 1994; 
Research Editor of the Detroit College of Law Review, 1992-93; Ohio Tax 
Review Fellow, 1993-94; admitted to the bars of Michigan, inactive 
(1993), Ohio, inactive (1994), Florida (1994), and the District of 
Columbia (1995); consultant at KPMG Washington National Tax (1995-97); 
Attorney-Advisor (1997-2000) and Senior Legal Counsel (2000-01) at the 
IRS Office of Chief Counsel; associate (2001-05) and partner (2005-09) 
at McKee Nelson LLP; partner at Bingham McCutchen LLP (2009-13); James 
E. Markham Attorney of the Year Award, 1999; Chair of the DC Bar Tax 
Audits and Litigation Committee, 2006-08; Chair of the ABA Tax Section's 
Administrative Practice Committee, 2008-09; appointed by President 
Barack H. Obama as Judge, United States Tax Court, on January 14, 2013, 
for a term ending January 13, 2028.

    ALBERT G. LAUBER, judge; born in Bronxville, New York; Yale College 
(B.A., summa cum laude, 1971); Clare College, Cambridge University 
(M.A., Classics, 1974); Yale Law School (J.D., 1977). Phi Beta Kappa; 
Woodrow Wilson Fellow; Mellon Fellow; Note Editor,

[[Page 890]]

Yale Law Journal; Moot Court Prize Argument; Cardozo Prize, Best Moot 
Court Brief. Law Clerk to Malcolm R. Wilkey, U.S. Court of Appeals for 
the DC Circuit (1977-78); Law Clerk to Justice Harry A. Blackmun, U.S. 
Supreme Court (1978-79). Associate Attorney, Caplin and Drysdale, Chtd., 
Washington, DC (1979-83); Tax Assistant to the Solicitor General, U.S. 
Department of Justice (1983-86); Deputy Solicitor General, U.S. 
Department of Justice (1986-87); Partner, Caplin and Drysdale, Chtd., 
Washington, DC (1988-2005); Visiting Professor and Director, Graduate 
Tax and Securities Programs, Georgetown University Law Center (2006-13). 
Professorial Lecturer, George Washington University Law School (1983-
84); Lecturer, University of Virginia Law School (1988-90); Adjunct 
Professor, Georgetown University Law Center (2013-present); Board of 
Trustees, the Studio Theatre (1993-present); Member, District of 
Columbia Alcoholic Beverage Control Board (2004-08). Admitted to the 
Bars of the District of Columbia (1978); U.S. Supreme Court (1983); U.S. 
Court of Appeals, DC Circuit (1983); U.S. Court of Appeals, Federal 
Circuit (1994); Connecticut (inactive); Member, American Bar 
Association, Section of Taxation; appointed by President Barack H. Obama 
as Judge, United States Tax Court, on January 31, 2013, for a term 
ending January 30, 2028.

    JOSEPH W. NEGA, judge; born in Illinois; DePaul University, B.S.C. 
in Accounting, 1981; DePaul University School of Law, J.D., 1984; 
Georgetown University School of Law, M.L.T., 1986. Admitted to the 
Illinois Bar, 1984. On staff of the Joint Committee on Taxation of the 
United States Congress: Legislation Attorney, 1985-1989; Legislation 
Counsel, 1989-2009; and Senior Legislation Counsel, 2009-2013; appointed 
by President Barack H. Obama as Judge, United States Tax Court, on 
September 4, 2013, for a term ending September 3, 2028.

    CARY DOUGLAS PUGH, judge; born in Virginia; B.A., in Political 
Science and Russian, magna cum laude, Duke University, 1987; M.A., in 
Russian and East European Studies, Stanford University, 1988; J.D., 
University of Virginia School of Law, 1994; Order of the Coif, Virginia 
Law Review, Executive Editor. Admitted to Virginia State Bar, 1994, 
District of Columbia Bar, 1995, United States Supreme Court Bar, 1997. 
Served as Law Clerk to the Honorable Jackson L. Kiser, Chief Judge, U.S. 
District Court, Western District of Virginia, 1994-1995. Practiced law 
as an Associate, Vinson and Elkins LLP, Washington, DC, 1995-1999. 
Served as Minority Tax Counsel and Majority Tax Counsel, Committee on 
Finance, United States Senate, 1999-2002. Served as Special Counsel to 
the Chief Counsel, 2002-2005. Recipient of the Chief Counsel's Award 
2003. Practiced law as Counsel, Skadden, Arps, Slate, Meagher and Flom 
LLP, 2005-2014. Member of American Bar Association, Section of Taxation; 
named John S. Nolan Tax Law Fellow, 2001-2002; served as Chair, Tax 
Shelter Committee and Government Relations Committee and as Council 
Director. Fellow, American College of Tax Counsel. Former Adjunct 
Professor, Georgetown University Law Center, LL.M. Taxation Program; 
appointed by President Barack H. Obama as Judge, United States Tax 
Court, on December 16, 2014, for a term ending December 15, 2029.

    TAMARA W. ASHFORD, judge; born in Boston, Massachusetts; B.A., in 
public policy studies, Duke University (1991); J.D., Vanderbilt 
University Law School (1994); LL.M., Master of Laws in Taxation, with an 
honors certificate of specialization in international tax, University of 
Miami School of Law (1997). Admitted to the Bars of North Carolina; 
District of Columbia; United States Tax Court; United States Courts of 
Appeals for the District of Columbia, First, Second, Fourth, Fifth, 
Sixth, Ninth and Tenth Circuits; United States Supreme Court. Served as 
Law Clerk to the Honorable John C. Martin, North Carolina Court of 
Appeals (1994-1996). Practiced law as a Trial Attorney in the Appellate 
Section, Tax Division, United States Department of Justice (1997-2001). 
Practiced law as a Senior Associate, Miller and Chevalier, Chartered 
(2001-04). Served as Assistant to the Commissioner (2004-07) and U.S. 
Director for the Joint International Tax Shelter Information Centre / 
Senior Advisor to the Commissioner, Large and Mid-Size Business Division 
(2007-08) in the Internal Revenue Service. Recipient of the Sheldon S. 
Cohen National Outstanding Support to the Office of Chief Counsel Award 
(2006). Practiced law as Counsel, Dewey and LeBoeuf, LLP (2008-11). 
Recognized for Tax Controversy by the 2010 edition of The Legal 500. 
Served as Deputy Assistant Attorney General for Appellate and Review 
(2011-14), Principal Deputy Assistant Attorney General and Acting Deputy 
Assistant Attorney General for Policy and Planning (2013-14), and Acting 
Assistant Attorney General (June 2014-December 2014) in the Tax 
Division, United States Department of Justice. Named a 2012 Person of 
the Year by Tax Analysts. Appointed by President Barack H. Obama as 
Judge, United States Tax Court, on December 19, 2014, for a term ending 
December 18, 2029.


[[Page 891]]



                              SENIOR JUDGES

    MARY ANN COHEN, senior judge; born in New Mexico, 1943; attended 
public schools in Los Angeles, CA; B.S., University of California, at 
Los Angeles, 1964; J.D., University of Southern California School of 
Law, 1967; practiced law in Los Angeles, member in law firm of Abbott 
and Cohen; American Bar Association, Section of Taxation, and Continuing 
Legal Education activities; received Dana Latham Memorial Award from Los 
Angeles County Bar Association Taxation Section, 1997; Jules Ritholz 
Memorial Merit Award from ABA Tax Section Committee on Civil and 
Criminal Tax Penalties, 1999; Bruce I. Hochman Award from the UCLA Tax 
Controversy Program, 2007; and Joanne M. Garvey Award from California 
Bar Taxation Section, 2008; appointed by President Ronald W. Reagan as 
Judge, United States Tax Court, on September 24, 1982, for a term ending 
September 23, 1997; served as Chief Judge from June 1, 1996 to September 
23, 1997; reappointed on November 7, 1997, for a term ending November 6, 
2012, and served again as Chief Judge from November 7, 1997 to May 31, 
2000. Assumed senior status on October 1, 2012.

    JULIAN I. JACOBS, senior judge; born in Maryland, 1937; B.A., 
University of Maryland, 1958; LL.B., University of Maryland Law School, 
1960; LL.M., Taxation, Georgetown Law Center, 1965; admitted to Maryland 
Bar, 1960; attorney, Internal Revenue Service, Washington, DC, 1961-65, 
and Buffalo, NY, in Regional Counsel's Office, 1965-67; entered private 
practice of law in Baltimore, MD, 1967; associate (1972-74) and partner 
(1974-84) in the Law Firm of Gordon, Feinblatt, Rothman, Hoffberger and 
Hollander; Chairman, study commission to improve the quality of the 
Maryland Tax Court, 1978; member, study groups to consider changes in 
the Maryland tax laws; Commissioner on a commission to reorganize and 
recodify article of Maryland law dealing with taxation, 1980; Lecturer, 
tax seminars and professional programs; Chairman, Section of Taxation, 
Maryland State Bar Association; adjunct professor of Law, Graduate Tax 
Program, University of Baltimore School of Law, 1991-93; Adjunct 
Professor of Law, Graduate Tax Program, University of San Diego School 
of Law, 2001; Adjunct Professor of Law, Graduate Tax Program, University 
of Denver School of Law, 2001-04; appointed by President Ronald W. 
Reagan as Judge, United States Tax Court, on March 30, 1984, for a term 
ending March 29, 1999; recalled on March 30, 1999, as Senior Judge to 
perform judicial duties from that date to the present.

    JOEL GERBER, senior judge; born in Illinois, 1940; B.S., business 
administration, Roosevelt University, 1962; J.D., DePaul University, 
1965; LL.M., Taxation, Boston University Law School, 1968; admitted to 
the Illinois Bar, 1965; Georgia Bar, 1974; Tennessee Bar, 1978; served 
with U.S. Treasury Department, Internal Revenue Service, as trial 
attorney, Boston, MA, 1965-72; senior trial attorney, Atlanta, GA, 1972-
76; District Counsel, Nashville, TN, 1976-80; Deputy Chief Counsel, 
Washington, DC, 1980-84; Acting Chief Counsel, May 1983-March 1984; 
recipient of a Presidential Meritorious Rank Award, 1983; Secretary of 
the Treasury's Exceptional Service Award, 1984; Lecturer in Law, 
Vanderbilt University, 1976-80; appointed by President Ronald W. Reagan 
as Judge, United States Tax Court, on June 18, 1984, for a term ending 
June 17, 1999; served as Senior Judge on recall performing judicial 
duties until reappointed on December 15, 2000, for a term ending 
December 14, 2015; served as Chief Judge from June 1, 2004, to May 31, 
2006; assumed senior status on June 1, 2006.

    THOMAS B. WELLS, senior judge; born in Ohio, 1945; B.S., Miami 
University, Oxford, OH, 1967; J.D., Emory University Law School, 
Atlanta, GA, 1973; LL.M., Taxation, New York University Law School, New 
York, 1978; Supply Corps Officer, U.S. Naval Reserve, active duty 1967-
70, Morocco and Vietnam, received Joint Service Commendation Medal; 
admitted to practice law in Georgia; member of law firm of Graham and 
Wells, P.C.; County Attorney for Toombs County, GA; City Attorney, 
Vidalia, GA, until 1977; law firm of Hurt, Richardson, Garner, Todd and 
Cadenhead, Atlanta, until 1981; law firm of Shearer and Wells, P.C. 
until 1986; member of American Bar Association, Section of Taxation; 
State Bar of Georgia, member of Board of Governors; Board of Editors, 
Georgia State Bar Journal; member, Atlanta Bar Association; Editor of 
the Atlanta Lawyer; active in various tax organizations, such as Atlanta 
Tax Forum (presently, Honorary Member); Director, Atlanta Estate 
Planning Council; Director, North Atlanta Tax Council; American College 
of Tax Counsel, Honorary Fellow; Emory Law Alumni Association's 
Distinguished Alumnus Award, 2001; Life Member, National Eagle Scout 
Association, Eagle Scout, 1960; member: Vidalia Kiwanis Club 
(President); recipient, Distinguished President Award; appointed by 
President Ronald W. Reagan as Judge, United States Tax Court, on October 
13, 1986, for a term ending October 12, 2001; reappointed by President 
George W. Bush on October 10, 2001, for a term ending October 9, 2016; 
served as Chief Judge from September 24, 1997 to

[[Page 892]]

November 6, 1997, and from June 1, 2000 to May 31, 2004. Assumed senior 
status on January 1, 2011.

    ROBERT PAUL RUWE, senior judge; born in Ohio, 1941; Roger Bacon High 
School, St. Bernard, OH, 1959; Xavier University, Cincinnati, OH, 1963; 
J.D., Salmon P. Chase College of Law (graduated first in class), 1970; 
admitted to Ohio Bar, 1970; Special Agent, Intelligence Division, 
Internal Revenue Service, 1963-70; joined Office of Chief Counsel, 
Internal Revenue Service in 1970, and held the following positions: 
Trial Attorney (Indianapolis), Director, Criminal Tax Division, Deputy 
Associate Chief Counsel (Litigation), and Director, Tax Litigation 
Division. Appointed by President Ronald W. Reagan as Judge, United 
States Tax Court, on November 20, 1987, for a term ending November 19, 
2002; recalled on November 20, 2002, as Senior Judge to perform judicial 
duties from that date to the present.

    LAURENCE J. WHALEN, senior judge; born in Pennsylvania, 1944; A.B., 
Georgetown University, 1967; J.D., Georgetown University Law Center, 
1970; LL.M., 1971; admitted to District of Columbia and Oklahoma Bars; 
Special Assistant to the Assistant Attorney General, Tax Division, 
Department of Justice, 1971-72; trial attorney, Tax Division, 1971-75; 
private law practice in Washington, DC, with Hamel and Park (now 
Hopkins, Sutter, Hamel and Park), 1977-84; also in Oklahoma City, OK, 
with Crowe and Dunlevy, 1984-87; member of Oklahoma Bar Association, 
District of Columbia Bar Association, and American Bar Association, 
appointed by President Ronald W. Reagan as Judge, United States Tax 
Court, on November 23, 1987, for a term ending November 22, 2002; 
recalled on November 23, 2002, as Senior Judge to perform judicial 
duties from that date to the present.

    JOHN O. COLVIN, senior judge; born in Ohio; A.B., University of 
Missouri, 1968; J.D., 1971; LL.M., Taxation, Georgetown University Law 
Center, 1978; admitted to practice law in Missouri (1971) and District 
of Columbia (1974); Office of the Chief Counsel, U.S. Coast Guard, 
Washington, DC, 1971-75; served as Tax Counsel, Senator Bob Packwood, 
1975-84; Chief Counsel (1985-87), and Chief Minority Counsel (1987-88), 
U.S. Senate Finance Committee; past Chair, Tax Section, Federal Bar 
Association and recipient of the FBA Tax Section's Liles Award; Adjunct 
Professor of Law, Georgetown University Law Center and recipient of 
Charles Fahy Distinguished Adjunct Professor Award; appointed by 
President Ronald W. Reagan as Judge, United States Tax Court, on 
September 1, 1988, for a term ending August 31, 2003; reappointed on 
August 12, 2004, for a term ending August 11, 2019; served as Chief 
Judge for two-year terms beginning June 1, 2006, June 1, 2008, and June 
1, 2010; served as Chief Judge for an interim period effective March 8, 
2013, to August 7, 2013. Assumed senior status on November 17, 2016.

    JAMES S. HALPERN, senior judge; born in New York; Hackley School, 
Terrytown, NY, 1963; B.S., Wharton School, University of Pennsylvania, 
1967; J.D., University of Pennsylvania Law School, 1972; LL.M., 
Taxation, New York University Law School, 1975; Associate Attorney, 
Mudge, Rose, Guthrie and Alexander, New York City, 1972-74; assistant 
professor of law, Washington and Lee University, 1975-76; assistant 
professor of law, St. John's University, New York City, 1976-78; 
visiting professor, Law School, New York University, 1978-79; associate 
attorney, Roberts and Holland, New York City, 1979-80; Principal 
Technical Advisor, Assistant Commissioner (Technical) and Associate 
Chief Counsel (Technical), Internal Revenue Service, Washington, DC, 
1980-83; partner, Baker and Hostetler, Washington, DC, 1983-90; Adjunct 
Professor, George Washington University Law School, Washington, DC, 
1984-present; Colonel, U.S. Army Reserve (retired); appointed by 
President George H.W. Bush as Judge, United States Tax Court, on July 3, 
1990, for a term ending July 2, 2005; reappointed on November 2, 2005, 
for a term ending November 1, 2020. Assumed senior status on October 16, 
2015.

    CAROLYN P. CHIECHI, senior judge; born in New Jersey, 1943; B.S. 
(magna cum laude, Class Rank: 1), Georgetown University, 1965; J.D., 
1969 (Class Rank: 9); LL.M., Taxation, 1971; Doctor of Laws, Honoris 
Causa, 2000; practiced with law firm of Sutherland, Asbill and Brennan, 
Washington, DC and Atlanta, GA (partner, 1976-92; associate, 1971-76); 
served as attorney-adviser to Judge Leo H. Irwin, United States Tax 
Court, 1969-71; member, District of Columbia Bar, 1969-present (member, 
Taxation Section, 1973-99; member, Taxation Section Steering Committee, 
1980-82, Chairperson, 1981-82; member, Tax Audits and Litigation 
Committee, 1986-92, Chairperson, 1987-88); member, American Bar 
Association, 1969-present (member, Section of Taxation, 1969-present; 
member, Committee on Court Procedure, 1991-present; member, Litigation 
Section, 1995-2000; member, Judicial

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Division, 1997-2000); Federal Bar Association, 1969-present (member, 
Section of Taxation, 1969-present; member, Judiciary Division, 1992-
present); Fellow, American College of Tax Counsel; Fellow, American Bar 
Foundation; member, Women's Bar Association of the District of Columbia, 
1992-present; Board of Governors, Georgetown University Alumni 
Association, 1994-97, 1997-2000; Board of Regents, Georgetown 
University, 1988-94, 1995-2001; National Law Alumni Board, Georgetown 
University, 1986-93; Board of Directors, Stuart Stiller Memorial 
Foundation, 1986-99; American Judicature Society, 1994-present; one of 
several recipients of the first Georgetown University Law Alumni Awards 
(1994); one of several recipients of the first Georgetown University Law 
Center Alumnae Achievement Awards (1998); admitted to Who's Who in 
American Law, Who's Who of American Women, Who's Who in America, and 
Who's Who in the East; appointed by President George H.W. Bush as Judge, 
United States Tax Court, on October 1, 1992, for a term ending September 
30, 2007; recalled October 1, 2007, as senior judge to perform judicial 
duties from that date to the present.

    DAVID LARO, senior judge; born in Michigan, 1942; Graduate of New 
York University Law School (LL.M. in Taxation, 1970), the University of 
Illinois Law School (J.D. 1967) and the University of Michigan (B.A. 
1964). Formerly practiced tax law in Flint and Ann Arbor Michigan for 24 
years. Regent of the University of Michigan, a member of the State Board 
of Education in Michigan, and Chairman of the State Tenure Commission in 
Michigan. Teaches corporate tax and business planning at Georgetown Law 
School, and the University of San Diego Law School. Co-Author of 
Business Valuation and Taxes: Procedure, Law and Perspective (Second 
edition, 2011), a 500 page text on tax valuation. At the request of the 
American Bar Association (CEELI), contributed written comments on the 
Draft Laws of Ukraine and Uzbekistan. As a consultant for Harvard 
University (Harvard Institute for International Development) and Georgia 
State University, lectured in Moscow on the subjects of tax reform and 
litigation. Consultant on Russian Tax Reform under a project through 
USAID. At the invitation of the Supreme Court of Kazakhstan in 2007, 
lectured to members of the Kazakhstan Judiciary, and lectured to members 
of the Russian Judiciary in Moscow in 2007-10. In May 2006, and June 
2007, at the invitation of the State Tax Administration and other 
government officials, lectured in Beijing, China on economic substance. 
Appointed by President George H.W. Bush as Judge, United States Tax 
Court, on November 2, 1992, for a term ending November 1, 2007; recalled 
as senior judge to perform judicial duties to the present date.

    ROBERT A. WHERRY, Jr., senior judge; born in Virginia, 1944; B.S. 
and J.D., University of Colorado; LL.M., Taxation, New York University 
Law School; fellow and former Regent of the American College of Tax 
Counsel and former chairman of the Taxation Section of the Colorado Bar 
Association; served as chairman of the Small-Business Tax Committee of 
the Colorado Association of Commerce and Industry, as president of the 
Greater Denver Tax Counsel Association, is a past chairman of the 
Administrative Practice Committee of the American Bar Association Tax 
Section, a member of the Council, and a member of the Advisory Committee 
of the American Bar Association Section of Dispute Resolution; listed in 
The Best Lawyers in America (in tax litigation); his articles have 
appeared in ALI-ABA publications, The Colorado Lawyer, Tax Notes, and 
State Tax Notes; former Colorado correspondent for State Tax Notes and 
has spoken at numerous tax institutes, including the University of 
Denver Tax Institute, Tulane University Tax Institute, and American Bar 
Association Tax Section programs; was an instructor in Tax Court 
litigation for the National Institute for Trial Advocacy; appointed by 
President George W. Bush as Judge, United States Tax Court, on April 23, 
2003, for a term ending April 22, 2018. Assumed senior status on April 
8, 2014.

                    SPECIAL TRIAL JUDGES OF THE COURT

Peter J. Panuthos (Chief Special Trial Judge); Robert N. Armen, Jr.; 
    Lewis R. Carluzzo; Daniel A. Guy; Diana L. Leyden.

                               Court Staff

    Clerk.--Stephanie A. Servoss.
    Deputy Clerk.--Jennifer E. Siegel.
    General Counsel.--Douglas W. Snoeyenbos.
    Court Administrator.--Fig Ruggieri.
    Case Services Director.--Tina Buckler.

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    Facilities Management Director.--Joyce Russell Dyck.
    Financial Management Director.--Joseph L. Hardy, Jr.
    Human Resources Director.--Janet L. Boyer.
    Information Systems Director.--Gordon S. Goodrick.
    Librarian.--Nancy A. Ciliberti.
    Reporter of Decisions.--Sheila A. Murphy.