    Congressional Directory for the 115th Congress (2017-2018), October 2018 Revision
    [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.