[Congressional Record Volume 141, Number 207 (Friday, December 22, 1995)]
[Senate]
[Page S19288]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




  NOMINATION OF JOSEPH H. GALE TO BE A JUDGE ON THE UNITED STATES TAX 
                                 COURT

  Mr. MOYNIHAN. Mr. President, it is with great pride that I rise to 
congratulate Joseph H. Gale of Virginia, who has just been confirmed by 
the Senate to be a judge on the United States Tax Court for a term of 
15 years. Mr. Gale, who is well known to Members of the Senate, has 
been a good friend and trusted counsel to the Senator from New York for 
11 years now. He joined my personal staff in 1985 as Tax Counsel, just 
in time for the fundamental restructuring of the tax code in the Tax 
Reform Act of 1986, with which he was intimately involved. Since then 
he has been a major force in the development and passage of literally 
every piece of tax legislation considered by the Congress.
  In 1993, Mr. Gale became Chief Tax Counsel for the Senate Committee 
on Finance, and in that capacity took a leading role in the drafting, 
and ultimately in the enactment, of the Omnibus Budget Reconciliation 
Act of 1993. In 1995, he became our Minority Staff Director.
  Three weeks ago, when Mr. Gale appeared before the Finance Committee 
for his confirmation hearing, Senators from both sides of the aisle 
praised him highly for his professionalism, his unmatched knowledge of 
tax law and the legislative process, and his dedication to public 
service. At least one Senator attended the hearing solely for the 
purpose of making a statement in support of Joe Gale's nomination, and 
Chairman Roth took the opportunity to declare that only our former 
Chairman Lloyd Bentsen got through the Committee more easily.
  Mr. President, I am pleased and gratified that the Senate has 
confirmed Mr. Gale to be a United States Tax Court Judge. He is 
superbly qualified for this position, and I know he will be an 
outstanding jurist. Finally, I thank Joe Gale for his 11 years of 
distinguished service to the Senate, and I wish him well in his new 
career as a member of the Federal judiciary.

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