Mortimer Caplin

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Mortimer Caplin
Commissioner of Internal Revenue
In office
February 7, 1961 July 10, 1964
President John F. Kennedy
Lyndon B. Johnson
Preceded byCharles I. Fox (Acting)
Succeeded byBernard M. Harding (Acting)
Personal details
Mortimer Maxwell Caplin

(1916-07-11)July 11, 1916
New York City, U.S.
DiedJuly 15, 2019(2019-07-15) (aged 103)
Chevy Chase, Maryland, U.S.
Political party Democratic
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. [1]

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.


Early life

Caplin was born in New York City, the son of Lillian (Epstein) and Daniel Caplin, who were Jewish. [2] 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. [3]

University of Virginia University in Charlottesville, Virginia, United States

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 the flagship university of Virginia and home to Jefferson's Academical Village, a UNESCO World Heritage Site. UVA is known for its historic foundations, student-run honor code, and secret societies.

Raven Society Honor society at the University of Virginia

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, [4] cited as member of initial landing force on Omaha Beach and the recipient of the French Legion of Honor.

Armistead Mason Dobie American judge

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.

United States Navy Naval warfare branch of US Armed Forces

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. It has 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 336,978 personnel on active duty and 101,583 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 290 deployable combat vessels and more than 3,700 operational aircraft as of June 2019, making it the third-largest air force in the world, after the United States Air Force and the United States Army.

Invasion of Normandy Invasion and establishment of Western Allied forces in Normandy during WWII

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 spent 33 years on the faculty of the U-Va. law school and jokingly credited his Internal Revenue Service appointment in 1961 to his “good judgment — the good judgment to have both Bobby and Teddy Kennedy as students at the University of Virginia and to pass them both. 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. [5]

Tax law area of law

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 body of law that applies to the rights, relations, and conduct of persons, companies, organizations and businesses

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.

Centenarian person who lives to or beyond the age of 100 years

A centenarian is a person who has reached 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.

Government experience

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. [6] During his tenure at the Internal Revenue Service (IRS), he appeared on the cover of Time Magazine, [7] which describes him as a "highly respected tax expert" and credits him for influencing Kennedy's tax proposals. [8] While he was Commissioner, Kennedy also visited the IRS, the first time a U.S. President had visited IRS headquarters. [9] 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. [10] 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 F. Kennedy 35th president of the United States

John Fitzgerald Kennedy, often referred to by initials JFK and Jack, was an American politician who served as the 35th president of the United States from January 1961 until his assassination in November 1963. Kennedy served at the height of the Cold War, and the majority of his work as president dealt with managing relations with the Soviet Union and Cuba. A Democrat, 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.

Internal Revenue Service Revenue service of the United States federal government

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.

Professional activities

Caplin served as Trustee of many educational and charitable organizations: UVA Board of Visitors; UVA Law School Foundation; [11] George Washington University; [12] 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 [13] and was Honorary Chair. Caplin served on the following boards: American Bar Foundation, Governing Council of UVA's Miller Center of Public Affairs; [14] Board of Directors, Environmental & Energy Study Institute; [15] 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, The Fairchild Corporation, Fairchild Industries, Inc., and Presidential Realty Corporation.

George Washington University university in Washington, D.C.

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.

University of the Virgin Islands

The University of the Virgin Islands is a public, historically black university (HBCU) located in the United States Virgin Islands.

The American Bar Foundation (ABF) is an independent, nonprofit national research institute established in 1952 and located in Chicago. Its mission is to expand knowledge and advance justice by supporting innovative, interdisciplinary and rigorous empirical research on law, legal processes and legal institutions. This program of sociolegal research is conducted by an interdisciplinary staff of Research Faculty trained in such diverse fields as law, sociology, psychology, political science, economics, history, and anthropology.

The arts

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. [16] 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, [16] 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.

Awards and honors

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, [17] [18] 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 [19] 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.

Caplin was the star middleweight of a national championship boxing team as a University of Virginia undergraduate in the mid-1930s.

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". [20] 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; [21] Veterans of Foreign Wars Public Service Award; Virginia State Bar and Award. [22]

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. [23] 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. [24] Since its inception in 2008, the conference brings together leading experts to examine crucial economic issues on the global stage. [25] 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. [26]

Family life and death

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. [27]

See also

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  2. Block, Maxine; Rothe, Anna Herthe; Candee, Marjorie Dent (1962). Current Biography Yearbook. H. W. Wilson Company. p. 92. Retrieved July 20, 2019. Mortimer Maxwell Caplin was born in New York City on July 11, 1916 to Daniel and Lillian (Epstein) Caplin.
  3. A Man of Purpose: Professor, lawyer, soldier, scholar - Mort Caplin Makes It His Business to Serve, Washington Business Journal (August 15–21, 2003)
  4. "Normandy: A View from the Surf" (PDF). NOUSNews. September 29, 2007. Archived from the original (PDF) on September 29, 2007. Retrieved April 23, 2018.
  5. Cerny, Milton (July 22, 2016). "Mortimer Caplin put the 'Service' in 'Internal Revenue Service'". The Washington Post . Retrieved July 28, 2016.
  6. "Commissioners of Internal Revenue 1862-present". Tax History Project.
  7. "TIME Magazine Cover: Mortimer M. Caplin". February 1, 1963.
  8. "Taxes: Enter Balance Due Here". Time. February 1, 1963. ISSN   0040-781X.
  9. "John F. Kennedy and the First Presidential Visit to the IRS". Miller Center of Public Affairs . Archived from the original on June 13, 2010. Retrieved May 4, 2010.
  10. The Tax Collector Goeth, The Washington Post (July 10, 1964)
  11. "Board of Visitors". Archived from the original on March 8, 2001.
  12. "The George Washington University | Washington, D.C."
  13. "Longtime University of Virginia Benefactors Ruth Sacks Caplin And Mor…". December 15, 2012. Archived from the original on December 15, 2012.
  14. "Miller Center Governing Council". Miller Center of Public Affairs . Archived from the original on January 4, 2007. Retrieved December 9, 2006.
  15. "Environmental and Energy Study Institute". December 6, 2006. Archived from the original on December 6, 2006.
  16. 1 2 Langer, Emily (August 9, 2014). "Ruth Sacks Caplin, screenwriter of 'Mrs. Palfrey at the Claremont,' dies at 93". Washington Post . Retrieved September 2, 2014.
  17. "Mortimer Caplin, 2001 Thomas Jefferson Medal in Law". University of Virginia School of Law . Archived from the original on August 30, 2006. Retrieved December 9, 2006.
  18. "University of Virginia News Story". October 8, 2012. Archived from the original on October 8, 2012. Retrieved April 23, 2018.
  19. "Mortimer Caplin Receives French Honor and University of Virginia's 20…". December 15, 2012. Archived from the original on December 15, 2012. Retrieved April 23, 2018.
  20. The Legacy of Mortimer Caplin '40, Virginia Law Weekly (February 4, 2000)
  21. Foundation, American Bar. "Miller Center Honors Mortimer Caplin with Elizabeth Scott Award for Exemplary Leadership - American Bar Foundation". Retrieved April 23, 2018.
  22. "Mortimer M. Caplin". Retrieved April 23, 2018.
  23. "Search - Best Lawyers". Retrieved April 23, 2018.
  24. "The 2009 Mortimer Caplin Conference on the World Economy". Miller Center of Public Affairs . Archived from the original on August 31, 2010. Retrieved December 16, 2009.
  25. "THE MORTIMER CAPLIN CONFERENCE on the WORLD ECONOMY : Message from Mr. Caplin" (PDF). Retrieved April 23, 2018.
  26. "Mortimer M. Caplin collection: Veterans History Project (Library of Congress". Retrieved April 23, 2018.)
  27. Bernstein, Adam; Baribeau, Simone (July 16, 2019). "Mortimer Caplin, charismatic and hard-driving IRS commissioner, dies at 103". Retrieved July 16, 2019.