|Commissioner of Internal Revenue|
January 1961 –July 1964
|President|| John F. Kennedy |
Lyndon B. Johnson
Mortimer Maxwell Caplin
July 11, 1916
New York City, United States
|Died||July 15, 2019 103) (aged|
Chevy Chase, Maryland, United States
|Alma mater|| University of Virginia |
University of Virginia School of Law
Mortimer Maxwell Caplin (July 11, 1916 – July 15, 2019) was an American lawyer and educator, and the founding member of Caplin & Drysdale, Chartered.
Caplin & Drysdale is a boutique law firm with offices in Washington, D.C. and New York City. It was founded by Mortimer Caplin, the Commissioner of Internal Revenue under John F. Kennedy.
Caplin was born in New York City, the son of Lilian (Epstein) and Daniel Caplin.Caplin held a B.S. degree, Phi Beta Kappa, from the University of Virginia, where he was also a member of the school's prestigious Raven Society. He was an Order of the Coif graduate of the University of Virginia Law School, where he earned his LL.B. degree. Caplin also achieved a Doctor of Juridical Science from New York University, and several honorary doctorate in law degrees (LL.D.) from Washington College, the University of South Carolina, and Saint Michael's College.
The University of Virginia is a public research university in Charlottesville, Virginia. It was founded in 1819 by Declaration of Independence author Thomas Jefferson. It is known for its historic foundations, student-run honor code, and secret societies. UVA is the flagship university of Virginia and home to Jefferson's Academical Village, a UNESCO World Heritage Site.
The Raven Society is an honor society at the University of Virginia. Founded in 1904 by University student William McCully James, and named in honor of the famous poem by Edgar Allan Poe. According to its constitution, one of the Raven Society's main goals is "to bring together the best men in the various departments of the university for mutual acquaintance and for cooperation in their efforts to protect the honor and dignity of the university."
The Order of the Coif is an honor society for United States law school graduates. The name is a reference to the ancient English order of advocates, the serjeants-at-law. A student at an American law school who earns a Juris Doctor degree and graduates in the top 10 percent of his or her class is eligible for membership if the student's law school has a chapter of the Order. The Order of the Coif honor society was founded in 1902 at the University of Illinois College of Law.
First in his class at the University of Virginia School of Law, and Editor-in-Chief of Virginia Law Review, Caplin served as a law clerk to U.S. Circuit Judge Armistead M. Dobie. He then practiced law in New York City from 1941 to 1950, with time out for military service in the United States Navy. During the invasion of Normandy, he served as U.S. Navy beachmaster,cited as member of initial landing force on Omaha Beach and the recipient of the French Legion of Honor.
Armistead Mason Dobie was a law professor, Dean of the University of Virginia School of Law, United States Circuit Judge of the United States Court of Appeals for the Fourth Circuit and United States District Judge of the United States District Court for the Western District of Virginia.
The United States Navy (USN) is the naval warfare service branch of the United States Armed Forces and one of the seven uniformed services of the United States. It is the largest and most capable navy in the world and it has been estimated that in terms of tonnage of its active battle fleet alone, it is larger than the next 13 navies combined, which includes 11 U.S. allies or partner nations. With the highest combined battle fleet tonnage and the world's largest aircraft carrier fleet, with eleven in service, and two new carriers under construction. With 319,421 personnel on active duty and 99,616 in the Ready Reserve, the U.S. Navy is the third largest of the U.S. military service branches in terms of personnel. It has 282 deployable combat vessels and more than 3,700 operational aircraft as of March 2018, making it the third-largest air force in the world, after the United States Air Force and the United States Army.
The Western Allies of World War II launched the largest amphibious invasion in history when they attacked German positions at Normandy, located on the northern coast of France, on 6 June 1944. The invaders were able to establish a beachhead as part of Operation Overlord after a successful "D-Day," the first day of the invasion.
In 1950, Caplin returned to UVA as professor of law, specializing in tax and corporate law and publishing extensively in these fields. He also served as adjunct professor of law at The George Washington University Law School from 1965 to 1966 and at the University of Miami School of Law from 1967 to 1970. Additionally, Caplin engaged in practice as counsel to a Virginia law firm. He turned 100 in July 2016.
Tax law or revenue law is an area of legal study which deals with the constitutional, common-law, statutory, tax treaty, and regulatory rules that constitute the law applicable to taxation.
Corporate law is the body of law governing the rights, relations, and conduct of persons, companies, organizations and businesses. It refers to the legal practice relating to, or the theory of corporations. Corporate law often describes the law relating to matters which derive directly from the life-cycle of a corporation. It thus encompasses the formation, funding, governance, and death of a corporation.
A centenarian is a person who has lived to the age of 100 years. Because life expectancies worldwide are below 100 years, the term is invariably associated with longevity. In 2012, the United Nations estimated that there were 316,600 living centenarians worldwide.
Following President John F. Kennedy's election, Caplin served on the President's Task Force on Taxation and in January 1961 was appointed U.S. Commissioner of Internal Revenue.During his tenure at the Internal Revenue Service (IRS), he appeared on the cover of Time Magazine, which describes him as a "highly respected tax expert" and credits him for influencing Kennedy's tax proposals. While he was Commissioner, Kennedy also visited the IRS, the first time a U.S. President had visited IRS headquarters. Caplin remained at the IRS until July 1964 when he resigned to form the law firm of Caplin & Drysdale. Upon his leaving, The Washington Post published an article about Caplin's accomplishments as Commissioner, which included helping to tighten the administration of tax laws, building the IRS's public image, and implementing a nationwide computer system centralized with a basic taxpayer master file. In his law practice, Caplin used his broad experience dealing with the U.S. Treasury Department, the Internal Revenue Service, the U.S. Justice Department, and the tax committees of the United States Congress. His area of expertise included tax planning, dispute resolution, trials and appeals.
John Fitzgerald "Jack" Kennedy, often referred to by initials JFK, was an American politician who served as the 35th president of the United States from January 1961 until his assassination in November 1963. He served at the height of the Cold War, and the majority of his presidency dealt with managing relations with the Soviet Union. A member of the Democratic Party, Kennedy represented Massachusetts in the U.S. House of Representatives and Senate prior to becoming president.
The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury.
The Internal Revenue Service (IRS) is the revenue service of the United States federal government. The government agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The IRS is responsible for collecting taxes and administering the Internal Revenue Code, the main body of federal statutory tax law of the United States. The duties of the IRS include providing tax assistance to taxpayers and pursuing and resolving instances of erroneous or fraudulent tax filings. The IRS has also overseen various benefits programs, and enforces portions of the Affordable Care Act.
Caplin served as Trustee of many educational and charitable organizations: UVA Board of Visitors; UVA Law School Foundation;George Washington University; University of the Virgin Islands; Peace Through Law Education Fund; Community Children's Theatre; Arena Stage; Shakespeare Theatre; Wolf Trap Foundation. He served for over ten years as Chair of the UVA Council for the Arts and was Honorary Chair. Caplin served on the following boards: Governing Council of UVA's Miller Center of Public Affairs; Board of Directors, Environmental & Energy Study Institute; and Chair, Board of Advisors of The Hospitality & Information Service for Diplomats ("THIS"), Washington, D.C. He was also on the board of directors of Danaher Corporation and Presidential Realty Corporation.
The George Washington University is a private research university in Washington, D.C. It was chartered in 1821 by an act of the United States Congress.
The University of the Virgin Islands is a public, historically black university (HBCU) located in the United States Virgin Islands.
The Miller Center is a nonpartisan affiliate of the University of Virginia that specializes in United States presidential scholarship, public policy, and political history and strives to apply the lessons of history to the nation’s most pressing contemporary governance challenges. The Miller Center is committed to work grounded in rigorous scholarship and advanced through civil discourse.
Caplin's passion for the arts can be traced back to his college years when he was president of the Virginia Players' and performed the title role in their production of Shakespeare's Julius Caesar on February 5, 1938. In 1942, he married screenwriter Ruth Sacks, whose film "Mrs. Palfrey at the Claremont" was released in 2005.The film won "Best Film in Japan" in 2010.
Together, Mortimer and Ruth created a visiting artist fund for the Department of Drama at the University of Virginia in March 1999, enabling the department to bring in actors, directors, designers, and scholars regarded as leaders in the profession. He initiated several key projects as chair of the Council for the Arts including the Arts Enhancement Fund, which allowed department chairs and program directors to finance new arts initiatives. Under Caplin's leadership, the fund raised millions of dollars, which resulted in the successful development of the Carr's Hill arts district, later known as the Arts Grounds.
The Caplins donated $4 million to the University of Virginia to help build the Ruth Caplin Theatre,located inside the university's new $13.5 million drama building addition. On April 27, 2013, the University of Virginia honored Ruth in a ribbon cutting ceremony to celebrate the official opening of the brand new Ruth Caplin Theatre. The Ruth Caplin Theatre was designed by architect William L. Rawn, III, who designed The Music Center at Strathmore and other major public buildings and cultural facilities.
Caplin's contributions were recognized by numerous organizations over many years. The University of Virginia presented him the Supreme Court Justice William J. Brennan Jr. Award from its National Advocacy Program as well as the Thomas Jefferson Medal in Law,the university's highest honor. Caplin also received an honorary Doctor of Laws from Washington College in Chestertown, Maryland. The American Bar Foundation honored him at the National World War II Museum in New Orleans founded by historian and author, Stephen Ambrose. He was also named "Chevalier" of the Légion d'honneur or Legion of Honor by the President of the French Republic for his contributions to the United States' decisive role in the liberation of France during World War II. The Maryland General Assembly issued an official citation in recognition of his appointment as "Chevalier" of the Legion of Honor.
He also received the Medal of the Jubilee of Liberty, which was authorized by the Governor of the Normandy Region. On leaving the U.S. government, he received the Alexander Hamilton Award, the highest award conferred by the Secretary of the Treasury for his "distinguished leadership".He was also the recipient of the Achievement Award, Tax Society of New York University; Judge Learned Hand Human Relations Award, American Jewish Committee; Tax Executives Institute Distinguished Service Award; The Federal Bar Association's Kenneth S. Liles Award; The Miller Center of Public Affairs' Elizabeth Scott Award; Veterans of Foreign Wars Public Service Award; Virginia State Bar and Award.
He was granted Professor Emeritus from the University of Virginia, after having served as Professor of Law (1950–1961) and Visiting Professor of Law (1965–1987). He was a member of Phi Beta Kappa and Omicron Delta Kappa at the University of Virginia. Caplin was listed in the 2010 edition of The Best Lawyers in America in the specialty of Tax Law.Also, the Miller Center of Public Affairs hosted a prominent economic conference called the Mortimer Caplin Conference on the World Economy on December 10–11, 2009. Since its inception in 2008, the conference brings together leading experts to examine crucial economic issues on the global stage. He was also selected for the Veterans History Project, which preserves and presents personal accounts of American veterans in order to help future generations to better understand the realities of war.
Caplin was married to Ruth Caplin until her death in 2014 at the age of 93. They were married for 72 years and had five children. Caplin died on July 15, 2019, four days after his 103rd birthday.
William Henry Gates II, better known as Bill Gates Sr., is an American retired attorney and philanthropist, and author of the book Showing Up for Life: Thoughts on the Gifts of a Lifetime. He is the father of Bill Gates, the principal founder of Microsoft.
Holland & Knight LLP is an international law firm with more than 1,300 lawyers and other professionals in 28 offices throughout the world. United States offices are located in cities such as New York City, Boston, Washington D.C., and Miami. Its international offices are located in Bogota, Colombia, London, England and Mexico City, Mexico. Holland & Knight provides representation in litigation, business, real estate and governmental law.
The University of Virginia School of Law was founded in Charlottesville in 1819 by Thomas Jefferson as part of his "academical village," the University of Virginia, where law was one of the original disciplines taught. UVA Law is the fourth-oldest active law school in the United States and the second-oldest continuously operating law school. The law school offers the J.D., LL.M., and S.J.D. degrees in law and hosts visiting scholars, visiting researchers and a number of legal research centers.
Diane Lynn Kroupa is an American attorney who served as a federal judge of the United States Tax Court from 2003 until 2014. Kroupa previously was the Chief Judge of the Minnesota Tax Court. Following her criminal conviction in U.S. District Court for a tax-related crime, she was sentenced to 34 months in prison. She has since been released from prison.
The Virginia Tax Review(VTR) is one of the oldest student-run law journals at the University of Virginia, and the only journal to deal exclusively with tax and corporate topics. VTR publishes four times annually. The journal is devoted to matters related to federal taxation.
Anthony Bernard Duncan Mayes was a British broadcaster, university dean and author who founded America's first suicide prevention hotline.
Randolph William Thrower was an American attorney. He served as Commissioner of Internal Revenue under President Richard Nixon from 1969 to 1971.
Lee Evan Caplin is an American entertainment and communications industry executive. He is the founder of Picture Entertainment Corporation, and currently serves as Chairman and CEO.
Tax Analysts is a nonprofit publisher offering the Tax Notes portfolio of products, including weekly magazines featuring commentary, daily online journals featuring news and analysis, and research tools, all focused on tax policy and administration. Tax Analysts also promotes transparency in tax policymaking and holds regular conferences on key tax issues.
Tommy Keith Cryer, also known as Tom Cryer, was an attorney in Shreveport, Louisiana who was charged with and later acquitted of willful failure to file U.S. Federal income tax returns in a timely fashion. In a 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. Before the case could come to trial, Cryer died June 4, 2012. He was 62.
Walter Becker Slocombe is a former Under Secretary of Defense for Policy (1994–2001) and was the Senior Advisor for Security and Defence to the Coalition Provisional Authority in Baghdad (2003).
Margaret Milner "Peggy" Richardson is an American lawyer and former Commissioner of Internal Revenue at the Internal Revenue Service (IRS) from 1993 to 1997.
Roni Lynn Deutch is a former tax attorney and the founder and president of the Roni Deutch professional tax corporation and tax centers.
Tax protesters in the United States advance a number of administrative arguments asserting that the assessment and collection of the federal income tax violates regulations enacted by responsible agencies –primarily the Internal Revenue Service (IRS)– tasked with carrying out the statutes enacted by the United States Congress and signed into law by the President. Such arguments generally include claims that the administrative agency fails to create a duty to pay taxes, or that its operation conflicts with some other law, or that the agency is not authorized by statute to assess or collect income taxes, to seize assets to satisfy tax claims, or to penalize persons who fail to file a return or pay the tax.
Albert George Lauber is a Judge of the United States Tax Court.
Ruth Sacks Caplin was an American screenwriter, arts advocate, therapist and philanthropist known for her adapted screenplay for the film, Mrs. Palfrey at the Claremont, starring Joan Plowright and Rupert Friend.
Marcia D. Greenberger is an American women's rights attorney.
Gregory Hayes Swanson, LL.B, A.B.,. Swanson was the first African American to attend the University of Virginia. He graduated from Howard University in 1945 with a Bachelor's degree in political science and then from the Howard University School of Law in 1948 with an LL.B.. After law school, Swanson clerked for the Richmond, Virginia law firm Hill, Martin, & Robinson and then for attorney Jerry L. Williams in Danville, Virginia. In 1949, Swanson applied to the LL.M. program at the University of Virginia School of Law to pursue graduate work. He had recently opened his own law firm in Martinsville, Virginia, and wrote to the UVA Law Committee on Admissions that his "primary reason" for applying to the law school's LL.M. program was his "desire to teach." The University's Board of Visitors rejected Swanson's application on July 14, 1950 with the claim that his admission would violate Virginia state laws and the state constitution. Swanson filed a complaint in the U.S. District Court for the Western District of Virginia to gain admission to the law school for the fall 1950 term. The firm of Hill, Martin, & Robinson and the Virginia chapter of the NAACP, including Thurgood Marshall, served as Swanson's legal counsel. Chief Justice John J. Parker of the Fourth United States Circuit Court of Appeals, Federal District Judge John Paul, and Circuit Appeals Judge Morris A. Soper presided over the ensuing case, Swanson v. Rector & Visitors of Univ. of Va. This case laid the foundation for desegregation at the University of Virginia. In 1951, Swanson completed the one-year of residency that his graduate program required and returned to practicing law in Martinsville. He worked on his thesis into 1952, all while working as an attorney, but he did not submit a final paper within the two-year deadline and did not receive his LL.M. degree. In 1957, Swanson opened a law firm in Alexandria, Virginia, and in 1961, he took a position with the IRS. Swanson retired from the IRS in 1984. He died in 1992.
Courtney Dunbar Jones is a senior attorney at the Internal Revenue Service and a nominee to be a Judge of the United States Tax Court.
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