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2 unusual facts about United States Tax Court


Carleton Powell

Carleton D. Powell (born 1939, in South Carolina) was a special trial judge of the United States Tax Court.

United States Tax Court

The completed United States Tax Court Building was dedicated on November 22, 1974, the fiftieth anniversary of the Revenue Act that created the court.


James Russell Leech

Leech was elected as a Republican to the Seventieth, Seventy-first, and Seventy-second Congresses and served until his resignation on January 29, 1932, having been appointed a member of the United States Board of Tax Appeals (now the United States Tax Court) to fill a vacancy.

Samuel B. Hill

He was reelected to the Sixty-ninth and to the five succeeding Congresses and served from September 25, 1923, until his resignation, effective June 25, 1936, having been confirmed as a member of the United States Board of Tax Appeals (now the United States Tax Court) on May 21, 1936, serving as a judge on the court until his retirement November 30, 1953.

Tom Cryer

In a recent case in United States Tax Court, Cryer contested a determination by the U.S. Internal Revenue Service that he owed $1.7 million in taxes and penalties.

William W. Arnold

Arnold was elected as a Democrat to the Sixty-eighth and to the six succeeding Congresses and served from March 4, 1923, until his resignation, effective September 16, 1935, having been appointed July 29, 1935, a member of the United States Board of Tax Appeals (now the United States Tax Court).


see also

Joseph W. Nega

On May 9, 2013, President Barack Obama nominated Nega to serve a fifteen year term as a Judge of the United States Tax Court, to the seat vacated by Judge Thomas B. Wells, who took senior status on January 1, 2011.

Robert Ruwe

He was appointed by President Ronald Reagan as Judge, United States Tax Court, on November 20, 1987, for a term ending November 19, 2002.

Ronald Lee Buch

On September 15, 2011, President Obama nominated Buch to serve as a Judge of the United States Tax Court, to the seat vacated by Judge David Laro, whose term had expired.