List of Judges of the United States Tax Court
The United States Tax Court is composed of 19 members appointed by the President and confirmed by the Senate.[1] Reappointment, when requested by a Tax Court judge[2] is generally pro forma regardless of the political party of the appointing President and the political party of the re-appointing (sitting) President. By statute, Congress has granted to the President the power to remove the judges of the U.S. Tax Court "for inefficiency, neglect of duty, or malfeasance in office...." [3]
In addition, the Chief Judge may appoint a number of Special Trial Judges, who serve a function comparable to magistrate judges in the United States district courts.
Current composition of the court
As of September 9, 2020:
# | Title | Judge | Duty station | Born | Term of service | Appointed by | ||
---|---|---|---|---|---|---|---|---|
Active | Chief | Senior | ||||||
— | Chief Judge | Maurice B. Foley | Washington, D.C. | 1960 | 1995–2010 2011–present |
2018–present | — | Clinton Obama (reappointment) |
— | Judge | Joseph H. Gale | Washington, D.C. | 1953 | 1996–2011 2011–present |
— | — | Clinton Obama (reappointment) |
— | Judge | Michael B. Thornton | Washington, D.C. | 1954 | 1998–2013 2013–present |
2012–2013 2013–2016 |
— | Clinton Obama (reappointment) |
— | Judge | David Gustafson | Washington, D.C. | 1956 | 2008–present | — | — | G.W. Bush |
— | Judge | Elizabeth Crewson Paris | Washington, D.C. | 1958 | 2008–present | — | — | G.W. Bush |
— | Judge | Richard T. Morrison | Washington, D.C. | 1967 | 2008–present | — | — | G.W. Bush |
— | Judge | Kathleen Kerrigan | Washington, D.C. | 1964 | 2012–present | — | — | Obama |
— | Judge | Ronald Lee Buch | Washington, D.C. | 1965 | 2013–present | — | — | Obama |
— | Judge | Joseph W. Nega | Washington, D.C. | 1959 | 2013–present | — | — | Obama |
— | Judge | Cary Douglas Pugh | Washington, D.C. | 1966 | 2014–present | — | — | Obama |
— | Judge | Tamara W. Ashford | Washington, D.C. | 1968 | 2014–present | — | — | Obama |
— | Judge | Patrick J. Urda | Washington, D.C. | 1976 | 2018–present | — | — | Trump |
— | Judge | Elizabeth Ann Copeland | Washington, D.C. | 1964 | 2018–present | — | — | Trump |
— | Judge | Courtney Dunbar Jones | Washington, D.C. | 1978 | 2019–present | — | — | Trump |
— | Judge | Emin Toro | Washington, D.C. | 1974 | 2019–present | — | — | Trump |
— | Judge | Travis A. Greaves | Washington, D.C. | 1983 | 2020–present | — | — | Trump |
— | Judge | Alina I. Marshall | Washington, D.C. | 1977 | 2020–present | — | — | Trump |
— | Judge | Christian N. Weiler | Washington, D.C. | 1979 | 2020–present | — | — | Trump |
— | Judge | vacant | Washington, D.C. | — | — | — | — | — |
— | Senior Judge | Mary Ann Cohen | Washington, D.C. | — | 1982–1997 1997–2012 |
1996–1997 1997–2000 |
2012–present | Reagan Clinton (reappointment) |
— | Senior Judge | Thomas B. Wells | Washington, D.C. | 1945 | 1986–2001 2001–2011 |
1997–1997 2000–2004 |
2001–present | Reagan G.W. Bush (reappointment) |
— | Senior Judge | Robert Ruwe | Washington, D.C. | 1941 | 1987–2002 | — | 2002–present | Reagan |
— | Senior Judge | John O. Colvin | Washington, D.C. | 1946 | 1988–2003 2004–2016 |
2006–2012 2013–2013 |
2016–present | Reagan G.W. Bush (reappointment) |
— | Senior Judge | James Halpern | Washington, D.C. | 1945 | 1990–2005 2005–2015 |
— | 2015–present | G.H.W. Bush G.W. Bush (reappointment) |
— | Senior Judge | Juan F. Vasquez | Washington, D.C. | 1948 | 1995–2010 2011–2018 |
— | 2018–present | Clinton Obama (reappointment) |
— | Senior Judge | L. Paige Marvel | Washington, D.C. | 1949 | 1998–2013 2014–2019 |
2016–2018 | 2019–present | Clinton Obama (reappointment) |
— | Senior Judge | Joseph Robert Goeke | Washington, D.C. | 1950 | 2003–2018 | — | 2018–present | G.W. Bush |
— | Senior Judge | Mark V. Holmes | Washington, D.C. | 1960 | 2003–2018 | — | 2018–present | G.W. Bush |
— | Senior Judge | Albert G. Lauber | Washington, D.C. | 1950 | 2013–2020 | — | 2020–present | Obama |
Current special trial judges
As of August 31, 2019, the special trial judges on the court are as follows:
# | Title | Judge | Duty station | Born | Term of service | Appointed by | ||
---|---|---|---|---|---|---|---|---|
Active | Chief | Senior | ||||||
— | Chief Judge | Lewis R. Carluzzo | Washington, D.C. | 1949 | 1994–present | 2017–present | — | — |
— | Judge | Peter Panuthos | Washington, D.C. | 1943 | 1983–present | 1992–2017 | — | — |
— | Judge | Daniel A. Guy Jr. | Washington, D.C. | — | 2012–present | — | — | — |
— | Judge | Diana Leyden | Washington, D.C. | — | 2016–present | — | — | — |
Vacancies and pending nominations
Seat | Seat last held by | Vacancy reason | Date of vacancy | Nominee | Date of nomination |
---|---|---|---|---|---|
– | Mark V. Holmes | Expiration of term | June 29, 2018 | – | – |
Members of the Board of Tax Appeals (1924–1942)
Member | Began active service | Ended active service | Notes |
---|---|---|---|
Jed Cobb Adams | 1933 | 1935 | Died in office. |
William W. Arnold[4] | 1935 | 1942 | |
C. Rogers Arundell[4] | 1925 | 1942 | |
Eugene Black[4] | 1929 | 1942 | |
Richard L. Disney[4] | 1936 | 1942 | |
Edgar J. Goodrich | 1931 | 1935 | |
Adolphus E. Graupner | 1924 | 1926 | |
William R. Green Jr. | 1925 | 1929 | |
Charles D. Hamel | 1924 | 1925 | |
Marion Janet Harron[4] | 1936 | 1942 | |
Samuel B. Hill[4] | 1936 | 1942 | |
James S.Y. Ivins[5] | 1924 | 1925 | |
Albert E. James | 1924 | 1926 | |
John W. Kern Jr.[4] | 1937 | 1942 | |
Jules Gilmer Korner Jr. | 1924 | 1927 | |
W.C. Lansdon | 1924 | 1934 | |
James Russell Leech[4][6] | 1932 | 1942 | |
Benjamin H. Littleton | 1924 | 1929 | |
William D. Love | 1925 | 1933 | |
John J. Marquette | 1924 | 1935 | |
Annabel Matthews | 1930 | 1933 | |
Stephen J. McMahon | 1929 | 1936 | |
Arthur Johnson Mellott[4] | 1935 | 1942 | |
John B. Milliken | 1926 | 1929 | |
Justin Miller | 1937 | 1937 | Appointed to a different court. |
Logan Morris | 1925 | 1937 | |
J. Edgar Murdock[4] | 1926 | 1942 | |
Clarence V. Opper[4] | 1938 | 1942 | |
Percy W. Phillips[5] | 1924 | 1931 | |
Herbert F. Seawell | 1929 | 1936 | |
Forest D. Siefkin | 1927 | 1929 | |
Charles P. Smith[4] | 1924 | 1942 | |
John M. Sternhagen[4] | 1924 | 1942 | |
Charles M. Trammell | 1924 | 1936 | |
Sumner L. Trussell | 1924 | 1931 | Died in office. |
Bolon B. Turner[4] | 1934 | 1942 | |
John A. Tyson[4] | 1935 | 1942 | |
Ernest H. Van Fossan[4] | 1926 | 1942 |
Former Tax Court judges
Judge | Began active service | Ended active service | Ended senior service |
---|---|---|---|
William W. Arnold[4] | 1942 | 1950 | |
C. Rogers Arundell[4] | 1942 | 1969 | |
Craig S. Atkins | 1955 | 1972 | |
Arnold R. Baar | 1954 | 1954 | Died in office. |
Renato Beghe | 1999 | 2003 | 2012 |
Eugene Black[4] | 1942 | 1966 | |
J. Gregory Bruce | 1952 | 1967 | |
Herbert Chabot | 1978 | 1993 | 2001 |
Carolyn Chiechi | 1992 | 2007 | |
Charles Clapp | 1983 | 1993 | 1998 |
Howard Dawson | 1962 | 1985 | 2016 |
Richard L. Disney[4] | 1942 | 1951 | |
William Miller Drennen | 1958 | 1972 | 2000 |
Sheldon V. Ekman | 1980 | 1982 | Died in office. |
William M. Fay | 1961 | 2000 | 2000 |
C. Moxley Featherston | 1967 | 1983 | 1991 |
Morton P. Fisher | 1954 | 1964 | Died in office. |
Bruce M. Forrester | 1957 | 1978 | 1984 |
Joel Gerber | 1984 2000 | 1999 2006 | 2000 2020 |
William A. Goffe | 1971 | 1986 | 1992 |
Harry Haines | 2003 | 2008 | 2016 |
Cynthia H. Hall | 1972 | 1981 | Appointed to a different court. |
Lapsley W. Hamblen Jr. | 1982 | 1996 | |
Byron B. Harlan | 1946 | 1949 | Died in office. |
Marion Janet Harron[4] | 1942 | 1960 | |
Samuel B. Hill[4] | 1942 | 1953 | |
Austin Hoyt | 1962 | 1973 | 1976 |
Jules G. Körner III | 1981 | 1997 | |
Leo H. Irwin[7] | 1968 | 1983 | |
Julian Jacobs | 1984 | 1999 | 2019[8] |
Luther Alexander Johnson[9] | 1946 | 1956 | |
John W. Kern Jr.[4] | 1942 | 1961 | 1971 |
Diane Kroupa | 2003 | 2014 | |
David Laro | 1992 | 2007 | 2018 |
James Russell Leech[4][10] | 1942 | 1952 | |
Clarence P. LeMire | 1946 | 1956 | 1959 |
Arthur Johnson Mellott[4] | 1942 | 1945 | |
John E. Mulroney | 1955 | 1966 | 1970 |
J. Edgar Murdock[4] | 1942 | 1968 | |
Arthur Nims | 1979 | 1992 | 2019 |
Clarence V. Opper[4] | 1942 | 1964 | Died in office. |
Edna G. Parker | 1980 | 1995 | 1996 |
Carolyn Miller Parr | 1985 | 2002 | |
Allin H. Pierce | 1955 | 1972 | 1980 |
William H. Quealy | 1969 | 1980 | |
Arnold Raum | 1950 | 1978 | 1998 |
Stephen E. Rice | 1952 | 1958 | |
Irene F. Scott | 1960 | 1982 | 1997 |
Perry Shields | 1982 | 1994 | 1994 |
Charles R. Simpson | 1965 | 1987 | |
Charles P. Smith[4] | 1942 | 1946 | |
John M. Sternhagen[4] | 1942 | 1946 | |
Samuel B. Sterrett | 1968 | 1988 | 1983 |
Stephen Swift | 1983 2000 | 1998 2008 | 2010 |
Theodore Tannenwald Jr. | 1965 | 1983 | 1999 |
Norman O. Tietjens | 1950 | 1971 | |
Russell E. Train | 1957 | 1965 | |
Bolon B. Turner[4] | 1942 | 1970 | 1962 |
John A. Tyson[4] | 1942 | 1950 | |
Ernest H. Van Fossan[4] | 1942 | 1961 | |
Lawrence Whalen | 1987 | 2002 | |
Robert Wherry Jr. | 2003 | 2014 | 2018 |
Meade Whitaker | 1982 | 1989 | 1995 |
Richard C. Wilbur | 1974 | 1986 | 1987 |
Darrell D. Wiles | 1972 | 1984 | 1987 |
B. John Williams | 1985 | 1990 | |
Graydon G. Withey | 1952 | 1972 | 1974 |
Lawrence A. Wright | 1984 | 1996 | 2000 |
Past Special Trial Judges
- D. Irvin Couvillion (1985–)
- Carleton D. Powell (1985–2007)
- John J. Pajak (1979–)
- Norman H. Wolfe (1985–)
- Daniel J. Dinan (1991–)
- John F. Dean (1994–2014)
- Lehman C. Aarons (1975–1986)
- Robert N. Armen (1993–2019)
- Helen A. Buckley (1983–1994)
- Randolph F. Caldwell Jr. (1971–1985)
- Francis J. Cantrel (1977–1994)
- Murray H. Falk (1975–1981)
- Lee M. Galloway (1981–1993)
- Fred S. Gilbert Jr. (1977–1984)
- Stanley J. Goldberg (1985–)
- James M. Gussis (1970–1994)
- Darrell D. Hallett (1980–1983)
- Joseph N. Ingolia (1970–1977)
- Charles R. Johnston (1970–1980)
- Larry L. Nameroff (1986–)
- Edna G. Parker (1977–1980; elevated to a regular seat on the Tax Court)
- Joan Seitz Pate (1983–1994)
- Marvin F. Peterson (1979–1994; Chief Special Trial Judge, 1987–1994)
- John H. Sacks (1970–1977)
- Fred R. Tansill (1980–1986)
- Hu S. Vandervort (1984–1989)
References
- See generally 26 U.S.C. § 7443(a) and (b).
- I.R.C. 7447(b)(3)).
- See 26 U.S.C. § 7443(f).
- The Tax Court of the United States, United States Government Manual", Division of Public Inquiries, Office of War Information (1945).
- "Report of the United States Board of Tax Appeals, Volume 1, p. 3 (Government Printing Office, 1926)"
- James Russell Leech Congressional Biography].
- "Newest Judge To Sit In Tax Court Here", The Milwaukee Journal (February 4, 1968).
- "PRESS RELEASE" (PDF). June 11, 2019. Retrieved August 6, 2019.
Chief Judge Maurice B. Foley announced today that, effective as of June 7, 2019, Senior Judge Julian I. Jacobs has fully retired and is no longer recalled for judicial service.
- Luther Johnson Congressional Biography].
- James Russell Leech Congressional Biography].