UNITED STATES TAX COURT

UNITED STATES TAX COURT

400 Second Street, NW., Washington, DC 20217, phone (202) 606-8754

UNITED STATES TAX COURT 400 Second Street, NW., Washington, DC 20217, phone (202) 606-8754

JOEL GERBER, chief judge, Virginia; born in Chicago, IL, July 16, 1940; married to Judith Smilgoff, 1963; three sons: Jay Lawrence, Jeffrey Mark, and Jon Victor; 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; member American Bar Association (section of taxation); served with U.S. Treasury Department, Internal Revenue Service as: trial attorney, Boston, MA, 1965-72; staff assistant, regional counsel / senior trial attorney, Atlanta, GA, 1972-76; district counsel, Nashville, TN, 1976-80; deputy chief counsel, Internal Revenue Service, Washington, DC, 1980-84; acting chief counsel, Internal Revenue Service, May 1983 to March 1984; recipient of a Presidential Meritorious Rank Award, 1983 and the Secretary of the Treasury's Exceptional Service Award, 1984; lecturer, law, Vanderbilt University, 1976-80; appointed to the Tax Court for a 15-year term, beginning June 18, 1984, to succeed Senior Judge C. Moxley Featherston.

MARY ANN COHEN, judge, California; born July 16, 1943, Albuquerque, NM; B.A., University of California at Los Angeles, 1964; J.D., University of Southern California, 1967; admitted to California Bar, 1967; private practice of law, Los Angeles, with firm of Abbott and Cohen, a professional corporation (and predecessors), 1967-82; member: American Bar Association (sections of taxation, litigation, and criminal justice), American Judicature Society, Attorney General's Advisory Committee on Tax Litigation, U.S. Department of Justice (1979-80); appointed to U.S. Tax Court, July 1982 to succeed Cynthia H. Hall; term expires September 24, 1997.

STEPHEN J. SWIFT, judge, California; born September 7, 1943, Salt Lake City, UT, son of Edward A. Swift and Maurine Jensen; married to Lorraine Burnell Facer, 1972; children: Carter, Stephanie, Spencer, Meredith, and Hunter; graduated, Menlo Atherton High School, Atherton, CA, 1961; B.A., Brigham Young University, political science, 1967; George Washington Law School, J.D. (with honors), 1970; trial attorney (honors program), tax division, U.S. Department of Justice, 1970-74; assistant U.S. attorney, tax division, U.S. attorney's office, San Francisco, CA 1974-77; vice president and senior tax counsel, tax department, BankAmerica N.T. and S.A., San Francisco, CA, 1977-83; adjunct professor, Graduate Tax Program, Golden Gate University, San Francisco, CA 1978-83; member: California Bar, District of Columbia Bar, and American Bar Association (section of taxation); appointed August 16, 1983 to the U.S. Tax Court for a 15-year term expiring August 16, 1998.

ROBERT PAUL RUWE, judge, Virginia; born July 3, 1941, Cincinnati, Ohio; married to Mary Kay Sayer, Cincinnati, Ohio, 1967; children: Paul, Michael, Christian, and Stephen; graduated Roger Bacon High School, St. Bernard, OH, 1959, Xavier University, Cincinnati, OH, 1963; J.D., Salmon P. Chase College of Law, 1970; admitted to Ohio bar, 1970; 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; member, American Bar Association (Section of taxation); took oath of office as a judge of the U.S. Tax Court, November 20, 1987 for a 15-year term to succeed Judge Charles R. Simpson.

JOHN O. COLVIN, judge, Virginia; born November 17, 1946, Canton, OH; married Ava M. Belohlov in 1970; one son: Timothy; graduated from the University of Missouri (A.B., 1968), and Georgetown University Law Center (J.D., Masters of Law in Taxation, 1978). During college and law school, employed by Niedner, Niedner, Nack and Bodeux, St. Charles, MO; Missouri Attorney General John C. Danforth and Missouri State Representative Richard C. Marshall, Jefferson City, MO; and U.S. Senator Mark O. Hatfield and Congressman Thomas B. Curtis, Washington, DC; admitted to the practice of law in Missouri, 1971 and District [[Page 860]] 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; officer of the Tax Section, Federal Bar Association since 1978, and adjunct professor of law, Georgetown University Law Center since 1987. Numerous civic and community activities; Judge Colvin was nominated by President Reagan and confirmed by the Senate as a Judge of the U.S. Tax Court for a term of 15 years beginning September 1, 1988 and expiring August 31, 2003. Judge Colvin filled a vacancy due to the resignation of Judge Samuel B. Sterrett.

JAMES S. HALPERN, judge, District of Columbia; born 1945, New York City; married to Nancy A. Nord; two children: W. Dyer and Hilary Ann; graduated from Hackley School, Terrytown, New York, 1963; Wharton School, University of Pennsylvania, B.S. 1967; Law School, University of Pennsylvania, J.D., 1972; Law School, New York University, LL.M. (in taxation) 1975; associate attorney, Mudge, Rose, Guthrie and Alexander, New York City, 1972-74; assistant professor of law, Law School, 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, Law School, George Washington University, Washington, DC, 1984-90; Colonel, U.S. Army Reserves; appointed to the U.S. Tax Court on July 3, 1990.

CAROLYN P. CHIECHI, judge, Maryland; born December 6, 1943, Newark, New Jersey; B.S., Georgetown, University, Washington, DC, magna cum laude, 1965 (Class Rank: 1); J.D., 1969 (Class Rank: 9); LL.M. (Taxation), 1971; admitted to the bar of the District of Columbia, 1969; served as attorney-advisor to Judge Leo H. Irwin, United States Tax Court, 1969-1971; practiced with the law firm of Sutherland, Asbill and Brennan, Washington, D.C. and Atlanta, Georgia (partner, 1976-1992; associate, 1971-1976); member, District of Columbia Bar (served as taxation section Tax Audits and Litigation Committee chairperson, 1987- 1988); American Bar Association (Section of Taxation); Federal Bar Association (Section of Taxation); Women's Bar Association of the District of Columbia; elected fellow, American College of Tax Counsel; fellow, American Bar Foundation; member, Board of Regents, Georgetown University; member, National Law Alumni Board, Georgetown University; member, Stuart Stiller Memorial Foundation; appointed by the President to the U.S. Tax Court for a 15-year term beginning October 1, 1992.

DAVID LARO, judge, Michigan; born Flint, MI, March 3, 1942; married to the former Nancy Lynn Wolf on June 18, 1967; two children: Rachel Lynn and Marlene Ellen; graduated from the University of Michigan in 1964 with a B.A.; the University of Illinois Law School in 1967 with a J.D.; and New York University Law School in 1970 with an LL.M. in taxation; admitted to the bar of Michigan in 1968 and the United States District Court (Eastern District) Michigan in 1968, United States Tax Court, 1971; former partner of Winegarden, Booth, Shedd, and Laro, Flint, MI, 1970-75; principal member, Laro and Borgeson, Flint, MI, 1975-86; principal member, David Laro, Attorney at Law, P.C., Flint, MI, 1986-92; of counsel to Dykema Gossett, Ann Arbor, MI, 1989-90; former president and chief executive officer of Durakon Industries, Inc., Lapeer, MI, 1989-91, and former chairman of the board of Durakon Industries, Inc., 1991-92; former chairman of the board of Republic Bank, Ann Arbor, MI, 1986-92, and vice chairman and co-founder of Republic Bancorp, Inc., Ann Arbor, MI, 1986-92. Regent, University of Michigan Board of Regents, Ann Arbor, MI, 1975-81; former member of the Michigan State Board of Education, 1982-83; former chairman of the Michigan State Tenure Commission, 1972- 75; former commissioner, Civil Service Commission, Flint, MI, 1984-1985. Former Commissioner of Police, Flint Township, 1972-74; former member of the Political Leadership Program, the Institute for Public Policy and Social Research, Lansing, MI; frequent speaker and lecturer on tax matters for the Michigan Association of Certified Public Accountants, and the Michigan Institute of Continuing Legal Education and other professional and business groups and organizations; author of numerous articles on taxation; former member of the Ann Arbor Art Association Board of Directors, board member of the Holocaust Foundation (Ann Arbor); appointed to the Tax Court for a 15-year term beginning November 2, 1992, to fill vacancy created by Judge Jules G. Korner III, who assumed senior status.

MAURICE B. FOLEY, judge, Illinois; born March 28, 1960, Belleville, Illinois; married Cassandra LaNel Green; three children: Malcolm, Corinne, and Nathan; received a Bachelor of Arts degree from Swarthmore College, a Juris Doctor from Boalt Hall School of Law [[Page 861]] at the University of California at Berkeley, and a Master of Laws in Taxation from Georgetown University Law Center; prior to the appointment to the Court was an attorney for the Legislation and Regulations Division of the Internal Revenue Service, tax counsel for the United States Senate Committee on Finance and Deputy Tax Legislative Counsel in the Treasury's Office of Tax Policy; appointed to the Tax Court for a 15-year term beginning April 10, 1995 to succeed Judge Charles E. Clapp, II.

JUAN F. VASQUEZ, judge, Texas; born in San Antonio, TX on June 24, 1948; married to Mary Theresa (Terry) Schultz in 1970; two children: Juan, Jr. and Jaime; attended Fox Tech High School and San Antonio Junior College, A.D. (Data Processing); received B.B.A (Accounting) from the University of Texas in Austin in 1972; attended State University of New York in Buffalo, 1st year law school in 1975; graduate of University of Houston Law Center in 1977 with a J.D. and New York University Law School in 1978 with an LL.M. in Taxation. Certified in Tax Law by Texas Board of Legal Specialization in 1984; Certified Public Account Certificate from Texas in 1976 and California in 1974; admitted to the bar of Texas in 1977; United States Tax Court in 1978, United States District Court, Southern District of Texas in 1982 and Western District of Texas in 1985, Fifth Circuit Court of Appeals in 1982; private practice of Tax Law, 1987-April 1995; partner, Leighton, Hood and Vasquez, 1982-87, San Antonio, Texas; Trial Attorney, Office of Chief Counsel, Internal Revenue Service, Houston, TX, 1978-82; accountant, Coopers and Lybrand, Los Angeles, California, 1972-74; member American Bar Association (Tax Section); Texas State Bar (Tax and Probate Sections); Fellow of Texas and San Antonio Bar Foundations, Mexican American Bar Association (MABA) of San Antonio (Treasurer); Houston MABA; Texas MABA (Treasurer), National Association of Hispanic CPA's; San Antonio Chapter (founding member), College of State Bar of Texas, National Hispanic Bar Association, Member of Greater Austin Tax Litigation Association; served on Austin Internal Revenue Service District Director's Practitioner Liaison Committee, 1990-91, chairman, 1991; Judge Vasquez was nominated by President Clinton on September 14, 1994, and confirmed by the Senate on March 17, 1995, as a Judge of the United States Tax Court for a term of 15 years beginning on May 1, 1995 to succeed Judge Perry Shields who took senior status.

JOSEPH H. GALE, judge, Virginia; born August 26, 1953, in Smithfield, VA; received A.B., Philosophy, Princeton University, Princeton, New Jersey, 1976; J.D., University of Virginia School of Law, Charlottesville, VA, 1980, where he was a Dillard Fellow; practiced law as an associate attorney at Dewey Ballantine, Washington, DC, and New York, New York, 1980-83, and 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 the District of Columbia Bar; member: American Bar Association, Section of Taxation; frequent speaker at professional conferences and seminars on various Federal income tax topics; appointed to Tax Court for a 15-year term beginning February 9, 1996, to succeed Judge Edna G. Parker, who assumed senior status.

MICHAEL B. THORNTON, judge; born February 9, 1954, in Hattiesburg, Mississippi. Married Alexandra Deane Thornton in 1992 and has two daughters, Michaela and Camille. Graduated from University of Southern Mississippi, B.S. in Accounting, summa cum laude, 1976, and M.S. in Accounting, 1997; University of Tennessee, M.A. in English Literature, 1979; Duke University School of Law, J.D. with distinction, 1982 (Order of the Coif, Duke Law Journal Editorial Board). Served as law clerk to the Honorable Charles Clark, Chief Judge, U.S. Court of Appeals for the Fifth Circuit (1983-1984). Practiced law as an Associate Attorney at Sutherland, Asbill and Brennan, Washington, D.C. (1982-1983 and summer 1981); and Miller and Chevalier, Chartered, Washington, D.C. (1985- 1988). Served as Tax Counsel, U.S. House Committee on Ways and Means (1988-1993); Chief Minority Tax Counsel, U.S. House Committee on Ways and means (January 1995); Attorney-Adviser, U.S. Treasury Department (February-April 1995); and Deputy Tax Legislative Counsel (Tax Legislation) 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. Admitted to the District of Columbia Bar (1982). Appointed to the Tax Court for a 15-year term beginning March 8, 1998, to succeed Judge Lapsley W. Hamblen, Jr., who assumed senior status. [[Page 862]]

L. PAIGE MARVEL, judge, Baltimore, Maryland; born December 6, 1949, in Easton, Maryland. Education: College of Notre Dame, Baltimore, Maryland, B.A. magna cum laude, 1971; University of Maryland School of Law, Baltimore, Maryland, J.D. with honors, 1974. Member, Order of the Coif. Professional Experience: Garbis & Schwait, PA (Associate 1974-76; Shareholder 1976-1985); Garbis, Marvel & Junghans, PA (Shareholder 1985-1986); Melnicove, Kaufman, Weiner, Smouse & Garbis, PA (Shareholder 1986-1988); Venabel, Baetjer & Howard LLP (Partner 1988- 1998). Practice concentrated in the areas of federal and state tax litigation (civil and criminal). Bar Associations: 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 (Member, Board of Governors 1988-90, 1996-98; Chair, Taxation Section 1982-83); Federal Bar Association, Section of Taxation (Member, Section Council). Affiliations: Fellow, American Bar Foundation; Fellow, Maryland Bar Foundation; Fellow and Regent, American College of Tax Counsel; Member, American Law Institute; Advisor, ALI Restatement of Law Third-The Law Governing Lawyers 1988-1998; Member, University of Maryland Board of Visitors; Member, Loyola / Notre Dame Library, Inc. Board of Trustees; Co-editor, Procedure Department, The Journal of Taxation 1990-1998; 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). Author of various articles and book chapters on tax and tax litigation topics. Frequent lecturer on tax and tax controversy topics. Married to Robert H. Dyer, Jr.; two children--Alex and Kelly Dyer. Appointed to the Tax Court for a 15-year term beginning April 6, 1998 to succeed Judge Lawrence A. Wright who assumed senior status.

HARRY A. HAINES, judge, Montana; married to the former Janet Meyers; three children: Eric, Rob, and Jeanne; B.A., St. Olaf College in Northfield, Minnesota; J.D., University of Montana Law School; LL.M., New York University School of Law, in taxation; practiced law with the firm of Worden, Thane & Haines, P.C., in Missoula, Montana; appointed April 22, 2003 as a judge of the United States Tax Court; appointed by President George W. Bush to the Tax Court for a 15-year term to succeed Judge Renato Beghe who assumed senior status.

JOSEPH ROBERT GOEKE, judge, Illinois; married to the former Linda Powers; three children: Robert, Benjamin, and Elizabeth; B.S., Xavier University in Cincinnati, OH; J.D., University of Kentucky College of Law; initially, with the Chief Counsel of the Internal Revenue Service and since 1998 with Mayer, Brown, Rowe and Maw in Chicago; appointed April 22, 2003 as a judge of the United States Tax Court; appointed by President George W. Bush to the Tax Court for a 15-year term to succeed Judge Herbert L. Chabot who assumed senior status.

ROBERT A. WHERRY, Jr., judge, Colorado; married to the former Leslie Ross; two children: Richard and Marsha; B.S., J.D., University of Colorado at Boulder; LL.M., New York University in taxation; practiced law for 30 years with Lentz, Evans, and King, P.C., in Denver, Colorado; appointed April 23, 2003, as a judge of the United States Tax Court; appointed by President George W. Bush to the Tax Court for a 15-year term to succeed Judge Laurence J. Whalen who assumed senior status.

THOMAS B. WELLS, judge; born Akron, OH, July 2, 1945; married Mary Josephine Graham of Vidalia, GA in 1974; children: Kathryn and Graham; received B.S. degree from Miami University, Oxford, OH in 1967; J.D. degree from Emory University School of Law, Atlanta, GA in 1973; LL.M. degree (in Taxation) from New York University Graduate School of Law, New York, NY in 1978; attended Ohio Northern University School of Law, Ada, OH, served as managing editor of the law review until he transferred to Emory University School of Law in 1972; completed active duty in 1970 as a supply corps officer in the U.S. Naval Reserve after tours in Morocco and Vietnam; admitted to the practice of law in the State of Georgia and practiced law in Vidalia, GA with the law firm of Graham and Wells, P.C., served as county attorney for Toombs County, GA and city attorney for the city of Vidalia, GA until 1977, and in Atlanta with the law firm of Hurt, Richardson, Garner, Todd and Cadenhead until 1981 and with the law firm of Shearer and Wells, P.C. until his appointment to the U.S. Tax Court in 1986; member; American Bar Association (section of taxation); State Bar of Georgia, served as a member of its Board of Governors; Board of Editors of the Georgia State Bar Journal; active in the Atlanta Bar Association, served as editor of The Atlanta Lawyer; active in various tax organizations such as the Atlanta Tax Forum; the Atlanta Estate Planning Council, served as a director; and the North [[Page 863]] Atlanta Tax Council, served as a director; nominated by President Reagan and confirmed by the Senate as a judge of the U.S. Tax Court for a term of 15 years beginning October 12, 1986 to succeed Judge Richard C. Wilbur who retired.

SENIOR JUDGES

HOWARD A. DAWSON, Jr., senior judge, Arkansas; born October 23, 1922, Okolona, AR, married to Marianne Atherholt; two daughters, Amy and Suzanne; graduated from University of North Carolina, B.S. in business administration, 1946; George Washington University Law School, J.D. with honors, 1949; president, Case Club; secretary-treasurer, Student Bar Association; private practice of law, Washington, DC, 1949-50; served with the U.S. Treasury Department, Internal Revenue Service, as follows: attorney, civil division, Office of Chief Counsel, 1950-53; civil advisory counsel, Atlanta District, 1953-57; regional counsel, Atlanta Region, 1958; personal assistant to Chief Counsel, December 1, 1958 to June 1, 1959; and assistant chief counsel (administration), June 1, 1959 to August 19, 1962; military service: U.S. Army Finance Corps, 1942-45; served 2 years in European theater; captain, Finance Corps, U.S. Army Reserve; member of District of Columbia Bar, Georgia Bar, American Bar Association (Section of Taxation), Federal Bar Association, National Lawyers Club, Delta Theta Phi Legal Fraternity, George Washington University Law Alumni Association; appointed on August 21, 1962, to the U.S. Tax Court for term expiring June 1, 1970; reappointed on May 21, 1970, to the U.S. Tax Court for a 15-year term expiring June 1, 1985; elected chief judge for a 2-year term beginning July 1, 1973; reelected chief judge for a 2-year term beginning July 1, 1975; again elected chief judge for a 2-year term beginning July 1, 1983. Assumed status as a senior judge on June 2, 1985. David L. Brennan Distinguished Visiting Professor of Law, University of Akron School of Law, spring term, 1986, professor of law and director, Graduate Tax Program, University of Baltimore School of Law, 1986-89; presently serving on senior status.

ARTHUR L. NIMS III, senior judge, New Jersey; elected chief judge for a 2-year term beginning June 1, 1988, re-elected chief judge beginning June 1, 1990; born January 3, 1923, Oklahoma City, OK; married to Nancy Chloe Keyes; two daughters; Deerfield Academy, Deerfield, MA; B.A., Williams College; LL.B., University of Georgia Law School; LL.M. (Tax), New York University Law School; served as an officer, lieutenant (jg.), U.S. Naval Reserve, on active duty in the Pacific theater during World War II; admitted to the bar of Georgia, 1949; and practiced in Macon, GA, 1949-51; served as special attorney, Office of the District Counsel, Internal Revenue Service, New York, NY, 1951-54; attorney, Legislation and Regulations Division, Chief Counsel's Office, Washington, DC, 1954-55; admitted to the bar of New Jersey, 1955; was with the law firm of McCarter and English, Newark, NJ, until 1979, having become a partner in 1961; served as secretary, Section of Taxation, American Bar Association, 1977-79; served as chairman, Section of Taxation, New Jersey State Bar Association, 1969-71; member, American Law Institute; appointed by the President to the U.S. Tax Court, June 21, 1979, to succeed Judge Arnold Raum, who assumed senior status; took office on June 29, 1979; assumed senior status June 1, 1992.

JULIAN I. JACOBS, senior judge, Maryland; born in Baltimore, MD, August 13, 1937; children: Richard and Jennifer; residence: Bethesda, MD; B.A., University of Maryland, 1958; LL.B., University of Maryland Law School, 1960; LL.M. (taxation), Georgetown Law Center, 1965; began legal career with the Internal Revenue Service, first in Washington, DC, drafting tax legislation and regulations from 1961-65, and then in Buffalo, NY, as a trial attorney in the regional counsel's office from 1965-67; entered private practice of law Baltimore City, 1967; partner, Baltimore law firm of Gordon, Feinblatt, Rothman, Hoffberger and Hollander, 1967, and remained until his appointment to the Tax Court on March 30, 1984, for a 15-year term to succeed Senior Judge Theodore Tannenwald, Jr.; chairman, study commission to improve the quality of the Maryland Tax Court, 1978, appointed by Maryland Gov. Blair Lee; member, several study groups to consider changes in the Maryland tax laws and as a commissioner on a commission to reorganize and recodify that article of Maryland law dealing with taxation, 1980, appointed by Maryland Gov. Harry Hughes; lecturer, tax seminars and professional programs; chairman, section of taxation, Maryland State Bar Association.

HERBERT L. CHABOT, senior judge, Maryland; born July 17, 1931, Bronx County, NY; married to Aleen Kerwin, 1951; four children: Elliot C., Donald J., Lewis A., and Nancy Jo; graduated, Stuyvesant High School, 1948; B.A. (cum laude), C.C.N.Y., 1952; LL.B., Columbia University, 1957; LL.M. (taxation), Georgetown University, 1964; enlisted [[Page 864]] in U.S. Army for 2 years and Army Reserves (civil affairs units), 8 years; served on legal staff, American Jewish Congress, 1957-61; law clerk to tax court Judge Russell E. Train, 1961-65; served on staff of Congressional Joint Committee on Taxation, 1965-78; elected delegate, Maryland Constitutional Convention, 1967-68; adjunct professor, National Law Center, George Washington University, 1974-83; member, American Bar (tax section) and Federal Bar Associations; appointed to the U.S. Tax Court for a 15-year term, beginning April 3, 1978; reappointed for a second 15-year term in 1993.

LAURENCE J. WHALEN, judge, Oklahoma; born 1944, Philadelphia, PA; married Donna L. Whalen; son: E. Holmes Whalen, daughter: Kaitlyn Rose Whalen; A.B., Georgetown University, 1967; J.D., Georgetown University Law Center, 1970; LL.M., 1971; special assistant to the Assistant Attorney General, 1971-72; trial attorney, tax division, 1971-75; private 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: Oklahoma Bar Association, District of Columbia Bar Association, American Bar Association, and Bar Association of the District of Columbia; appointed to the U.S. Tax Court, November 23, 1987.

RENATO BEGHE, judge, Illinois; born 1933, Chicago, Illinois; married to Bina House; four children and one grandchild; University of Chicago (A.B. 1951; J.D. 1954); Phi Beta Kappa; Order of the Coif and Law Review co-managing editor; Phi Gamma Delta; admitted New York bar 1955; practiced law with Carter, Ledyard and Milburn, New York City (associate 1954-65; partner 1965-83) and Morgan, Lewis and Bockius, New York City (1983-89); bar associations; Association of the Bar of the City of New York (Chairman, Art Law Committee, 1980-83); New York State Bar Association (tax section chairman 1977-78; Joint Practice Committee of Lawyers and Accountants, co-chairman, 1989-90); American Bar Association (Tax Section); International Bar Association; International Fiscal Association; member American Law Institute and American College of Tax Counsel; member America-Italy Society, Inc. and Honorable Order of Kentucky Counsel; appointed to the Tax Court for 15-year term beginning March 26, 1991, to fill vacancy created by resignation of Judge B. John Williams, Jr.

SPECIAL TRIAL JUDGES OF THE COURT Robert N. Armen, Jr.; Lewis R. Carluzzo; D. Irvin Couvillion; John F.

Dean; Stanley J. Goldberg; Peter J. Panuthos (chief special trial

judge); Carleton D. Powell.

Officers of the Court

Clerk.--Lynne L. Glasser, 606-2754.

Deputy Clerk.--Hazel Keahey.

Budget and Accounting Officer.--Kristi Greenslade.

Librarian.--Elsa Silverman.

Reporter.--John T. Fee.

Subjects: