Senior Judge. b. Oklahoma. Attended public schools, Macon, GA, and Deerfield Academy, Deerfield, MA; B.A., Williams College; LL.B., University of Georgia Law School; LL.M., Taxation, 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 Georgia Bar, 1949; practiced law in Macon, GA, 1949-51; Special Attorney, Office of the District Counsel, Internal Revenue Service, New York, 1951-54; attorney, Legislation and Regulations Division, Chief Counsel's Office, Washington, DC, 1954-55; admitted to New Jersey Bar, 1955; partner in the law firm of McCarter and English, Newark, NJ, 1961-79; Secretary, Section of Taxation, American Bar Association, 1977-79; Chairman, Section of Taxation, New Jersey State Bar Association, 1969-71; member, American Law Institute; American College of Tax Counsel; received Kellogg Award for Lifetime Achievement from Williams College; received Tax Society of New York University Award for lifetime achievement. Appointed by President Carter as Judge, United States Tax Court, on June 29, 1979, for a term ending June 28, 1994. Served as Chief Judge of the Tax Court from June 1, 1988 to May 31, 1992. Retired on June 1, 1992, but was recalled as Senior Judge to perform judicial duties from that date to the present.