Clarence V. Opper
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Clarence V. Opper
Clarence Victor Opper (April 13, 1897 – June 19, 1964) was a judge of the United States Tax Court from 1938 to 1964. Early life, education, and military service Born in New York City to Victor M. and Alice G. Opper, he enlisted in the U.S. Army, 301st Field Signal Battery during World War I, in May 1917. He served until February 1919, achieving the rank of second lieutenant, and during his service also received an Bachelor of Arts, A.B. from Dartmouth College in 1918. He received an LL.B. from Columbia University in 1921, and was an editor of the ''Columbia Law Review'' from 1920 to 1921.''Official Congressional Directory'' (1964), p. 663. Legal career Following his graduation, he was admitted to the New York State Bar. He entered the practice of law in New York City from 1921 to 1931, and was then counsel to the City Housing Corporation until 1933. He was than appointed assistant general counsel of the Farm Credit Administration until 1934, when he became assistant general couns ...
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United States Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" ...
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Logan Morris
Logan Meyer Morris (October 25, 1889 – October 20, 1977) was a judge of the United States Board of Tax Appeals (later the United States Tax Court) from 1925 to 1937. Born in Logan, Utah, Morris received a bachelor's degree from the University of Utah in 1910. He was a Mormon missionary in Switzerland and Germany from 1911 to 1913, and then served as secretary to Senator Reed Smoot,"Tax Appeal Board Is Placed In Peril By Senate Delay", ''The Brooklyn Daily Eagle'' (June 6, 1926), p. 4."Thirteen Members of Board of Tax Appeals Reappointed", ''National Income Tax Magazine'' (June 1926), vol. 4, no. 6, p. 206-210. moving to Washington, D.C., for that purpose in 1914,"Comforts Return Home After Trip", ''The Greenville News'' (November 2, 1966), p. 16. and receiving his law degree from the George Washington University in 1917. He served as an officer in the United States Army in World War I. Returning from the war, he was a clerk for the United States Senate Committee on Public Lands, ...
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United States Article I Federal Judges Appointed By John F
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * ''United'' (2003 film), a Norwegian film * ''United'' (2011 film), a BBC Two film Literature * ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * ''United'' (Commodores album), 1986 * ''United'' (Dream Evil album), 2006 * ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * ''United'' (Marian Gold album), 1996 * ''United'' (Phoenix album), 2000 * ''United'' (Woody Shaw album), 1981 Songs * "United" (Judas Priest song), 1980 * "United" (Prince Ital Joe and Marky Mark song), 1994 * "United" (Robbie Williams song), 2000 * "United", a song by Danish duo Nik & Jay featuring Lisa Rowe Television * ''United'' (TV series), a 1990 BBC Two documentary series * ''United!'', a soap opera that aired on BBC One from 1965-19 ...
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United States Article I Federal Judges Appointed By Harry S
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * ''United'' (2003 film), a Norwegian film * ''United'' (2011 film), a BBC Two film Literature * ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * ''United'' (Commodores album), 1986 * ''United'' (Dream Evil album), 2006 * ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * ''United'' (Marian Gold album), 1996 * ''United'' (Phoenix album), 2000 * ''United'' (Woody Shaw album), 1981 Songs * "United" (Judas Priest song), 1980 * "United" (Prince Ital Joe and Marky Mark song), 1994 * "United" (Robbie Williams song), 2000 * "United", a song by Danish duo Nik & Jay featuring Lisa Rowe Television * ''United'' (TV series), a 1990 BBC Two documentary series * ''United!'', a soap opera that aired on BBC One from 1965-19 ...
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United States Article I Federal Judges Appointed By Franklin D
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * ''United'' (2003 film), a Norwegian film * ''United'' (2011 film), a BBC Two film Literature * ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * ''United'' (Commodores album), 1986 * ''United'' (Dream Evil album), 2006 * ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * ''United'' (Marian Gold album), 1996 * ''United'' (Phoenix album), 2000 * ''United'' (Woody Shaw album), 1981 Songs * "United" (Judas Priest song), 1980 * "United" (Prince Ital Joe and Marky Mark song), 1994 * "United" (Robbie Williams song), 2000 * "United", a song by Danish duo Nik & Jay featuring Lisa Rowe Television * ''United'' (TV series), a 1990 BBC Two documentary series * ''United!'', a soap opera that aired on BBC One from 1965-19 ...
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Judges Of The United States Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" ...
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Members Of The United States Board Of Tax Appeals
Member may refer to: * Military jury, referred to as "Members" in military jargon * Element (mathematics), an object that belongs to a mathematical set * In object-oriented programming, a member of a class ** Field (computer science), entries in a database ** Member variable, a variable that is associated with a specific object * Limb (anatomy), an appendage of the human or animal body ** Euphemism for penis * Structural component of a truss, connected by nodes * User (computing), a person making use of a computing service, especially on the Internet * Member (geology), a component of a geological formation * Member of parliament * The Members, a British punk rock band * Meronymy, a semantic relationship in linguistics * Church membership, belonging to a local Christian congregation, a Christian denomination and the universal Church * Member, a participant in a club or learned society A learned society (; also learned academy, scholarly society, or academic association) is an ...
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Columbia Law School Alumni
Columbia may refer to: * Columbia (personification), the historical female national personification of the United States, and a poetic name for America Places North America Natural features * Columbia Plateau, a geologic and geographic region in the U.S. Pacific Northwest * Columbia River, in Canada and the United States ** Columbia Bar, a sandbar in the estuary of the Columbia River ** Columbia Country, the region of British Columbia encompassing the northern portion of that river's upper reaches ***Columbia Valley, a region within the Columbia Country ** Columbia Lake, a lake at the head of the Columbia River *** Columbia Wetlands, a protected area near Columbia Lake ** Columbia Slough, along the Columbia watercourse near Portland, Oregon * Glacial Lake Columbia, a proglacial lake in Washington state * Columbia Icefield, in the Canadian Rockies * Columbia Island (District of Columbia), in the Potomac River * Columbia Island (New York), in Long Island Sound Populated places * ...
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United States Army Personnel Of World War I
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * ''United'' (2003 film), a Norwegian film * ''United'' (2011 film), a BBC Two film Literature * ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * ''United'' (Commodores album), 1986 * ''United'' (Dream Evil album), 2006 * ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * ''United'' (Marian Gold album), 1996 * ''United'' (Phoenix album), 2000 * ''United'' (Woody Shaw album), 1981 Songs * "United" (Judas Priest song), 1980 * "United" (Prince Ital Joe and Marky Mark song), 1994 * "United" (Robbie Williams song), 2000 * "United", a song by Danish duo Nik & Jay featuring Lisa Rowe Television * ''United'' (TV series), a 1990 BBC Two documentary series * ''United!'', a soap opera that aired on BBC One from 1965-19 ...
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Dartmouth College Alumni
This list of alumni of Dartmouth College includes alumni and current students of Dartmouth College and its graduate schools. In addition to its undergraduate program, Dartmouth offers graduate degrees in nineteen departments and includes three graduate schools: the Tuck School of Business, the Thayer School of Engineering, and Dartmouth Medical School. Since its founding in 1769, Dartmouth has graduated classes of students and today has approximately 66,500 living alumni. This list uses the following notation: * D or unmarked years – recipient of Dartmouth College Bachelor of Arts * DMS – recipient of Dartmouth Medical School degree (Bachelor of Medicine 1797–1812, Doctor of Medicine 1812–present) * Th – recipient of any of several Thayer School of Engineering degrees (see Thayer School of Engineering#Academics) * T – recipient of Tuck School of Business Master of Business Administration, or graduate of other programs as indicated *M.A., M.A.L.S., M.S., Ph.D, etc. ...
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1964 Deaths
Events January * January 1 – The Federation of Rhodesia and Nyasaland is dissolved. * January 5 - In the first meeting between leaders of the Roman Catholic and Orthodox churches since the fifteenth century, Pope Paul VI and Patriarch Athenagoras I of Constantinople meet in Jerusalem. * January 6 – A British firm, the Leyland Motors, Leyland Motor Corp., announces the sale of 450 buses to the Cuban government, challenging the United States blockade of Cuba. * January 9 – ''Martyrs' Day (Panama), Martyrs' Day'': Armed clashes between United States troops and Panamanian civilians in the Panama Canal Zone precipitate a major international crisis, resulting in the deaths of 21 Panamanians and 4 U.S. soldiers. * January 11 – United States Surgeon General Luther Terry reports that smoking may be hazardous to one's health (the first such statement from the U.S. government). * January 12 ** Zanzibar Revolution: The predominantly Arab government of Zanzibar is overthrown b ...
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1897 Births
Events January–March * January 2 – The International Alpha Omicron Pi sorority is founded, in New York City. * January 4 – A British force is ambushed by Chief Ologbosere, son-in-law of the ruler. This leads to a punitive expedition against Benin. * January 7 – A cyclone destroys Darwin, Australia. * January 8 – Lady Flora Shaw, future wife of Governor General Lord Lugard, officially proposes the name "Nigeria" in a newspaper contest, to be given to the British Niger Coast Protectorate. * January 22 – In this date's issue of the journal ''Engineering'', the word ''computer'' is first used to refer to a mechanical calculation device. * January 23 – Elva Zona Heaster is found dead in Greenbrier County, West Virginia. The resulting murder trial of her husband is perhaps the only capital case in United States history, where spectral evidence helps secure a conviction. * January 31 – The Czechoslovak Trade Union Association is f ...
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