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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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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" ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
