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
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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.
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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
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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.