Carleton D. Powell
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Carleton D. Powell
Carleton D. Powell (born 1939 in South Carolina), was a special trial judge of the United States Tax Court. Education Powell attended the Kent School in Kent, Connecticut, graduating in 1957. He received a B.A. degree from the University of Virginia in 1961 and his LL.B. from the University of Richmond in 1967. Career Powell served as a commissioned officer in the United States Army between 1962 and 1964. From 1967 to 1970, he was employed in various positions by the Internal Revenue Service. In 1970 he became a Trial Attorney in the Appellate Section of the United States Department of Justice The United States Department of Justice (DOJ), also known as the Justice Department, is a federal executive department of the United States government tasked with the enforcement of federal law and administration of justice in the United State ... Tax Division; in 1977, he was promoted to a Senior Trial Attorney. Between 1980 and 1985, Powell was a Reviewer. He was appointed as a Special ...
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South Carolina
)''Animis opibusque parati'' ( for, , Latin, Prepared in mind and resources, links=no) , anthem = " Carolina";" South Carolina On My Mind" , Former = Province of South Carolina , seat = Columbia , LargestCity = Charleston , LargestMetro = Greenville (combined and metro) Columbia (urban) , BorderingStates = Georgia, North Carolina , OfficialLang = English , population_demonym = South Carolinian , Governor = , Lieutenant Governor = , Legislature = General Assembly , Upperhouse = Senate , Lowerhouse = House of Representatives , Judiciary = South Carolina Supreme Court , Senators = , Representative = 6 Republicans1 Democrat , postal_code = SC , TradAbbreviation = S.C. , area_rank = 40th , area_total_sq_mi = 32,020 , area_total_km2 = 82,932 , area_land_sq_mi = 30,109 , area_land_km2 = 77,982 , area_water_sq_mi = 1,911 , area_water_km2 = 4,949 , area_water_percent = 6 , population_rank = 23rd , population_as_of = 2022 , 2010Pop = 5282634 , population ...
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University Of Richmond
The University of Richmond (UR or U of R) is a private liberal arts college in Richmond, Virginia. It is a primarily undergraduate, residential institution with approximately 4,350 undergraduate and graduate students in five schools: the School of Arts and Sciences, the E. Claiborne Robins School of Business, the Jepson School of Leadership Studies, the University of Richmond School of Law and the School of Professional & Continuing Studies. It is classified among "Baccalaureate Colleges: Arts & Sciences Focus". History The University of Richmond traces its history to a meeting of the Baptist General Association of Virginia held on June 8, 1830. The BGAV resolved "that the Baptists of this State form an education society for the improvement of the ministry." Thus, the Virginia Baptist Education Society was instituted. However, the society did not have enough funds for a proper school yet. In the meantime, they asked their vice-president, Rev. Edward Baptist, "to accept into his ...
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Special Trial Judges Of The United States Tax Court
Special or specials may refer to: Policing * Specials, Ulster Special Constabulary, the Northern Ireland police force * Specials, Special Constable, an auxiliary, volunteer, or temporary; police worker or police officer Literature * ''Specials'' (novel), a novel by Scott Westerfeld * ''Specials'', the comic book heroes, see ''Rising Stars'' (comic) Film and television * Special (lighting), a stage light that is used for a single, specific purpose * ''Special'' (film), a 2006 scifi dramedy * ''The Specials'' (2000 film), a comedy film about a group of superheroes * ''The Specials'' (2019 film), a film by Olivier Nakache and Éric Toledano * Television special, television programming that temporarily replaces scheduled programming * ''Special'' (TV series), a 2019 Netflix Original TV series * ''Specials'' (TV series), a 1991 TV series about British Special Constables * ''The Specials'' (TV series), an internet documentary series about 5 friends with learning disabilities ...
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1939 Births
This year also marks the start of the Second World War, the largest and deadliest conflict in human history. Events Below, the events of World War II have the "WWII" prefix. January * January 1 ** Third Reich *** Jews are forbidden to work with Germans. *** The Youth Protection Act was passed on April 30, 1938 and the Working Hours Regulations came into effect. *** The Jews name change decree has gone into effect. ** The rest of the world *** In Spain, it becomes a duty of all young women under 25 to complete compulsory work service for one year. *** First edition of the Vienna New Year's Concert. *** The company of technology and manufacturing scientific instruments Hewlett-Packard, was founded in a garage in Palo Alto, California, by William (Bill) Hewlett and David Packard. This garage is now considered the birthplace of Silicon Valley. *** Sydney, in Australia, records temperature of 45 ˚C, the highest record for the city. *** Philipp Etter took over as Swi ...
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United States Department Of Justice
The United States Department of Justice (DOJ), also known as the Justice Department, is a federal executive department of the United States government tasked with the enforcement of federal law and administration of justice in the United States. It is equivalent to the justice or interior ministries of other countries. The department is headed by the U.S. attorney general, who reports directly to the president of the United States and is a member of the president's Cabinet. The current attorney general is Merrick Garland, who was sworn in on March 11, 2021. The modern incarnation of the Justice Department was formed in 1870 during the Ulysses S. Grant presidency. The department comprises federal law enforcement agencies, including the Federal Bureau of Investigation, the U.S. Marshals Service, the Bureau of Alcohol, Tobacco, Firearms and Explosives, the Drug Enforcement Administration, and the Federal Bureau of Prisons. It also has eight major divisions of lawyers who rep ...
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Internal Revenue Service
The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act. The IRS originates from the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax to fund the American Civil War. The temporary measure provided over a fifth of the Union's war expenses before being allowed to expire a decade later. In 1913, the Sixteenth Amendment to the U.S. Constitutio ...
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United States Army
The United States Army (USA) is the land service branch of the United States Armed Forces. It is one of the eight U.S. uniformed services, and is designated as the Army of the United States in the U.S. Constitution.Article II, section 2, clause 1 of the United States Constitution (1789). See alsTitle 10, Subtitle B, Chapter 301, Section 3001 The oldest and most senior branch of the U.S. military in order of precedence, the modern U.S. Army has its roots in the Continental Army, which was formed 14 June 1775 to fight the American Revolutionary War (1775–1783)—before the United States was established as a country. After the Revolutionary War, the Congress of the Confederation created the United States Army on 3 June 1784 to replace the disbanded Continental Army.Library of CongressJournals of the Continental Congress, Volume 27/ref> The United States Army considers itself to be a continuation of the Continental Army, and thus considers its institutional inception to be th ...
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Officer (armed Forces)
An officer is a person who holds a position of authority as a member of an armed force or uniformed service. Broadly speaking, "officer" means a commissioned officer, a non-commissioned officer, or a warrant officer. However, absent contextual qualification, the term typically refers only to a force's ''commissioned officers'', the more senior members who derive their authority from a commission from the head of state. Numbers The proportion of officers varies greatly. Commissioned officers typically make up between an eighth and a fifth of modern armed forces personnel. In 2013, officers were the senior 17% of the British armed forces, and the senior 13.7% of the French armed forces. In 2012, officers made up about 18% of the German armed forces, and about 17.2% of the United States armed forces. Historically, however, armed forces have generally had much lower proportions of officers. During the First World War, fewer than 5% of British soldiers were officers (partly ...
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Bachelor Of Laws
Bachelor of Laws ( la, Legum Baccalaureus; LL.B.) is an undergraduate law degree in the United Kingdom and most common law jurisdictions. Bachelor of Laws is also the name of the law degree awarded by universities in the People's Republic of China, Hong Kong S.A.R., Macau S.A.R., Malaysia, Bangladesh, India, Japan, Pakistan, Kenya, Ghana, Nigeria, South Africa, Botswana, Israel, Brazil, Tanzania, Zambia, and many other jurisdictions. In the United States, the Bachelor of Laws was also the primary law degree historically, but was phased out in favour of the Juris Doctor degree in the 1960s. Canadian practice followed suit in the first decade of the 21st century, phasing out the Bachelor of Laws for the Juris Doctor. History of academic degrees The first academic degrees were all law degrees in medieval universities, and the first law degrees were doctorates. The foundations of the first universities were the glossators of the 11th century, which were also schools of law. The ...
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Trial (law)
In law, a trial is a coming together of parties to a dispute, to present information (in the form of evidence) in a tribunal, a formal setting with the authority to adjudicate claims or disputes. One form of tribunal is a court. The tribunal, which may occur before a judge, jury, or other designated trier of fact, aims to achieve a resolution to their dispute. Types by finder of fact Where the trial is held before a group of members of the community, it is called a jury trial. Where the trial is held solely before a judge, it is called a bench trial. Hearings before administrative bodies may have many of the features of a trial before a court, but are typically not referred to as trials. An appeal (appellate proceeding) is also generally not deemed a trial, because such proceedings are usually restricted to a review of the evidence presented before the trial court, and do not permit the introduction of new evidence. Types by dispute Trials can also be divided by the type of d ...
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University Of Virginia
The University of Virginia (UVA) is a Public university#United States, public research university in Charlottesville, Virginia. Founded in 1819 by Thomas Jefferson, the university is ranked among the top academic institutions in the United States, with College admissions in the United States, highly selective admission. Set within the The Lawn, Academical Village, a World Heritage Site, UNESCO World Heritage Site, the university is referred to as a "Public Ivy" for offering an academic experience similar to that of an Ivy League university. It is known in part for certain rare characteristics among public universities such as #1800s, its historic foundations, #Honor system, student-run academic honor code, honor code, and Secret societies at the University of Virginia, secret societies. The original governing Board of Visitors included three List of presidents of the United States, U.S. presidents: Thomas Jefferson, Jefferson, James Madison, and James Monroe. The latter as si ...
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Bachelor Of Arts
Bachelor of arts (BA or AB; from the Latin ', ', or ') is a bachelor's degree awarded for an undergraduate program in the arts, or, in some cases, other disciplines. A Bachelor of Arts degree course is generally completed in three or four years, depending on the country and institution. * Degree attainment typically takes four years in Afghanistan, Armenia, Azerbaijan, Bangladesh, Brazil, Brunei, China, Egypt, Ghana, Greece, Georgia, Hong Kong, Indonesia, Iran, Iraq, Ireland, Japan, Kazakhstan, Kenya, Kuwait, Latvia, Lebanon, Lithuania, Mexico, Malaysia, Mongolia, Myanmar, Nepal, Netherlands, Nigeria, Pakistan, the Philippines, Qatar, Russia, Saudi Arabia, Scotland, Serbia, South Korea, Spain, Sri Lanka, Taiwan, Thailand, Turkey, Ukraine, the United States and Zambia. * Degree attainment typically takes three years in Albania, Australia, Bosnia and Herzegovina, the Caribbean, Iceland, India, Israel, Italy, New Zealand, Norway, South Africa, Switzerland, the Canadian province of ...
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