Morton P. Fisher
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Morton P. Fisher
Morton Poe Fisher (February 14, 1897 – February 11, 1965) was a judge of the United States Tax Court from 1954 until his death in 1965.Andrew B. Young, American Bar Association, ''Bulletin of the Section of Taxation'', Vol. 18, No. 3 (April 1965), p. 4-5. Education, military service, and career Born in Baltimore, Maryland, Fisher served in the United States Navy Reserve in World War I. He received an Bachelor of Arts, A.B. from Johns Hopkins University in 1919, and gained admission to the bar in Maryland that same year. He immediately entered the practice of law in Baltimore, and received an LL.B. from the University of Maryland in 1920, where he received an award for highest scholastic average and best legal thesis.''Official Congressional Directory'' (1961), p. 616-17. He remained in civil practice until 1923, when he became an assistant U.S. attorney for the District of Maryland until 1925, returning to private practice in Baltimore until 1927. He was a special assistant to th ...
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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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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 Personnel Of World War II
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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University System Of Maryland Alumni
A university () is an institution of higher (or tertiary) education and research which awards academic degrees in several academic disciplines. Universities typically offer both undergraduate and postgraduate programs. In the United States, the designation is reserved for colleges that have a graduate school. The word ''university'' is derived from the Latin ''universitas magistrorum et scholarium'', which roughly means "community of teachers and scholars". The first universities were created in Europe by Catholic Church monks. The University of Bologna (''Università di Bologna''), founded in 1088, is the first university in the sense of: *Being a high degree-awarding institute. *Having independence from the ecclesiastic schools, although conducted by both clergy and non-clergy. *Using the word ''universitas'' (which was coined at its foundation). *Issuing secular and non-secular degrees: grammar, rhetoric, logic, theology, canon law, notarial law.Hunt Janin: "The university i ...
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Johns Hopkins University Alumni
Johns may refer to: Places * Johns, Mississippi, an unincorporated community * Johns, Oklahoma, United States, a community * Johns Creek (Chattahoochee River), Georgia, United States * Johns Island (other), islands in Canada and the United States * Johns Mountain, a summit in Georgia * Johns River (other) * Johns River (Vermont), a tributary of Lake Memphremagog * Johns Township, Appanoose County, Iowa, United States Other uses * Johns (surname) * Johns Hopkins (1795–1873), American entrepreneur, investor and philanthropist * ''johns'' (film), a 1996 film starring David Arquette and Lukas Haas See also * John (other) * Justice Johns (other) * {{disambig, geo ...
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United States Navy 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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Lawyers From Baltimore
A lawyer is a person who practices law. The role of a lawyer varies greatly across different legal jurisdictions. A lawyer can be classified as an advocate, attorney, barrister, canonist, canon lawyer, civil law notary, counsel, counselor, solicitor, legal executive, or public servant — with each role having different functions and privileges. Working as a lawyer generally involves the practical application of abstract legal theories and knowledge to solve specific problems. Some lawyers also work primarily in advancing the interests of the law and legal profession. Terminology Different legal jurisdictions have different requirements in the determination of who is recognized as being a lawyer. As a result, the meaning of the term "lawyer" may vary from place to place. Some jurisdictions have two types of lawyers, barrister and solicitors, while others fuse the two. A barrister (also known as an advocate or counselor in some jurisdictions) is a lawyer who typically speci ...
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1965 Deaths
Events January–February * January 14 – The Prime Minister of Northern Ireland and the Taoiseach of the Republic of Ireland meet for the first time in 43 years. * January 20 ** Lyndon B. Johnson is sworn in for a full term as President of the United States. ** Indonesian President Sukarno announces the withdrawal of the Indonesian government from the United Nations. * January 30 – The state funeral of Sir Winston Churchill takes place in London with the largest assembly of dignitaries in the world until the 2005 funeral of Pope John Paul II. * February 4 – Trofim Lysenko is removed from his post as director of the Institute of Genetics at the Academy of Sciences in the Soviet Union. Lysenkoist theories are now treated as pseudoscience. * February 12 ** The African and Malagasy Common Organization ('; OCAM) is formed as successor to the Afro-Malagasy Union for Economic Cooperation ('; UAMCE), formerly the African and Malagasy Union ('; UAM ...
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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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Maryland State Bar Association
The Maryland State Bar Association (MSBA) is a voluntary bar association for the state of Maryland. The association pursues the following mission: "to effectively represent Maryland’s lawyers, to provide member services, and to promote professionalism, diversity in the legal profession, access to justice, service to the public and respect for the rule of law." The MSBA does not handle matters such as law licensing or complaints against lawyers; those powers rest with the Maryland Judiciary. The MSBA publishes the quarterly ''Maryland Bar Journal'', the monthly ''Maryland Bar Bulletin'', the weekly ''Maryland Law Digest'' court opinions and ''MSBA Weekly'' news, frequent ''MSBA News'' blog posts, the ''Maryland Lawyer's Manual'' legal directory, and an annual report. The organization was established on August 8, 1896, and is directed by a 43-member Board of elected Governors, including 32 elected by geographical districts, four "Young Lawyer" governors, and the organization's ...
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American Bar Association
The American Bar Association (ABA) is a voluntary bar association of lawyers and law students, which is not specific to any jurisdiction in the United States. Founded in 1878, the ABA's most important stated activities are the setting of academic standards for law schools, and the formulation of model ethical codes related to the legal profession. As of fiscal year 2017, the ABA had 194,000 dues-paying members, constituting approximately 14.4% of American attorneys. In 1979, half of all lawyers in the U.S. were members of the ABA. The organization's national headquarters are in Chicago, Illinois, and it also maintains a significant branch office in Washington, D.C. History The ABA was founded on August 21, 1878, in Saratoga Springs, New York, by 75 lawyers from 20 states and the District of Columbia. According to the ABA website: The purpose of the original organization, as set forth in its first constitution, was "the advancement of the science of jurisprudence, the pro ...
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Dwight D
Dwight may refer to: People * Dwight (given name) * Dwight D. Eisenhower (1890–1969), 34th president of the United States and former military officer *New England Dwight family of American educators, military and political leaders, and authors * Ed Dwight (born 1933), American test pilot, participated in astronaut training program * Mabel Dwight (1875–1955), American artist * Elton John (born Reginald Dwight in 1947), English singer, songwriter and musician Places Canada * Dwight, Ontario, village in the township of Lake of Bays, Ontario United States * Dwight (neighborhood), part of an historic district in New Haven, Connecticut * Dwight, Illinois, village in Livingston and Grundy counties * Dwight, Kansas, city in Morris County * Dwight, Michigan, an unincorporated community * Dwight, Nebraska, village in Butler County * Dwight, North Dakota, city in Richland County * Dwight Township, Livingston County, Illinois * Dwight Township, Michigan Institutions * Dwight Correctional ...
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