Annabel Matthews
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Annabel Matthews (December 31, 1883 – March 24, 1960) was the first woman to serve as a judge of the
United States Board of Tax Appeals 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 Trib ...
, having been appointed to that office by President
Herbert Hoover Herbert Clark Hoover (August 10, 1874 – October 20, 1964) was an American politician who served as the 31st president of the United States from 1929 to 1933 and a member of the Republican Party, holding office during the onset of the Gr ...
in 1930.


Early life, and education, and career

Born in
Culloden, Georgia Culloden is a city in Monroe County, Georgia, United States. The population was 200 in the 2020 census. It is part of the Macon Metropolitan Statistical Area. History The first settlement at Culloden was made ca. 1739. The community was named aft ...
, Matthews received an
A.B. 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 yea ...
from
Brenau College Brenau University is a private university with its historic campus in Gainesville, Georgia. Founded in 1878, the university enrolls more than 2,800 students from approximately 48 states and 17 foreign countries who seek degrees ranging from assoc ...
in
Gainesville, Georgia The city of Gainesville is the county seat of Hall County, Georgia, United States. As of the 2020 census, the city had a population of 42,296. Because of its large number of poultry processing plants, it is often called the "Poultry Capital of t ...
in 1901, and was a schoolteacher from 1901 to 1914.Papers of Annabel Matthews, 1880-1960 (inclusive), 1901-1960 (bulk)
She began working in the income tax division of the
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 ta ...
in 1914. She attended
Washington College of Law The American University Washington College of Law (AUWCL or WCL) is the law school of American University, a Private university, private research university in Washington, D.C. It is located on the western side of Tenley Circle in the Tenleyto ...
in the evenings, and was admitted to the Bar in 1921. On December 28, 1921, she spoke, along with other prominent female attorneys, at a meeting of the Professional Women's Section of the Women's City Club of the District of Columbia. In 1925, she was appointed as an attorney in the office of the Solicitor of Internal Revenue, the first woman to hold such a post.R.S. Dowst, ed., "Woman Internal Revenue Lawyer", ''The Law Student'' (November 15, 1925), Vol. 1, p. 3. She was then employed in the
United States Department of the Treasury The Department of the Treasury (USDT) is the national treasury and finance department of the federal government of the United States, where it serves as an executive department. The department oversees the Bureau of Engraving and Printing and t ...
as a member of staff of the Interpretative Division of the General Counsel to the Commissioner. In 1927, she was appointed as a specialist on the foreign tax credit to the Committee of Technical Experts for the Council of the League of Nations, which had been expanded in that year to facilitate attendance by Americans, attending the meeting of that committee from April 5–12, 1927, in the offices of the Board of Inland Revenue in Somerset House on the Strand in London. The following year, she attended the 1928 World Conference on Preventing Double Taxation, in Geneva, Switzerland.


Board of Tax Appeals service

Matthews was appointed to fill the unexpired term of William R. Green Jr. Matthews' appointment to the United States Board of Tax Appeals in 1930 was the first of several appointments which went against a previously observed Senate Resolution prohibiting the appointment to that body of persons recently employed by the Treasury Department. A dinner thrown in honor of her appointment included a speech by former Wyoming Governor
Nellie Tayloe Ross Nellie Davis Tayloe Ross (November 29, 1876 – December 19, 1977) was an American educator and politician who served as the 14th governor of Wyoming from 1925 to 1927, and as the 28th and first female director of the United States Mint from 193 ...
imploring women to seek election to public office. She served until 1936, having not been reappointed to her seat on the Board by President
Franklin D. Roosevelt Franklin Delano Roosevelt (; ; January 30, 1882April 12, 1945), often referred to by his initials FDR, was an American politician and attorney who served as the 32nd president of the United States from 1933 until his death in 1945. As the ...
, and then returned to the Bureau of Internal Revenue. In 1939, Matthews was one of several prominent women judges who wrote letters in an unsuccessful effort to promote the nomination of
Florence E. Allen Florence Ellinwood Allen (March 23, 1884 – September 12, 1966) was a United States circuit judge of the United States Court of Appeals for the Sixth Circuit. She was the first woman to serve on a state supreme court and one of the first two wom ...
to the
United States Supreme Court The Supreme Court of the United States (SCOTUS) is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all U.S. federal court cases, and over state court cases that involve a point o ...
.Beverly B. Cook, "The First Woman Candidate for the Supreme Court: Florence E. Allen", ''Yearbook of the Supreme Court Historical Society'' (1981), p. 23. In 1944, she left the government to work in private practice.


Later life

In 1948, President
Harry S. Truman Harry S. Truman (May 8, 1884December 26, 1972) was the 33rd president of the United States, serving from 1945 to 1953. A leader of the Democratic Party, he previously served as the 34th vice president from January to April 1945 under Franklin ...
appointed Matthews to a seat on the Fair Employment Board of the
United States Civil Service Commission The United States Civil Service Commission was a government agency of the federal government of the United States and was created to select employees of federal government on merit rather than relationships. In 1979, it was dissolved as part of t ...
, over the opposition of the American Council on Human Rights, the
National Council of Negro Women The National Council of Negro Women (NCNW) is a nonprofit organization founded in 1935 with the mission to advance the opportunities and the quality of life for African-American women, their families, and communities. Mary McLeod Bethune, the f ...
, and the
Congress of Industrial Organizations The Congress of Industrial Organizations (CIO) was a federation of unions that organized workers in industrial unions in the United States and Canada from 1935 to 1955. Originally created in 1935 as a committee within the American Federation of ...
due to Matthews participating in preventing blacks from becoming members of the Washington chapter of the American Association of University Women. Matthews served until 1954, and then retired, remaining in Washington, D.C. until her death.


References

{{DEFAULTSORT:Matthews, Annabel Members of the United States Board of Tax Appeals United States Article I federal judges appointed by Herbert Hoover Washington College of Law alumni People from Gainesville, Georgia 1883 births 1960 deaths Brenau University alumni 20th-century American judges 20th-century American women judges