Carleton D. Powell (born 1939 in

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 = ...

), was a special

trial In law, a trial is a coming together of Party (law), parties to a :wikt:dispute, dispute, to present information (in the form of evidence (law), evidence) in a tribunal, a formal setting with the authority to Adjudication, adjudicate claims or d ...

judge A judge is a person who presides over court proceedings, either alone or as a part of a panel of judges. A judge hears all the witnesses and any other evidence presented by the barristers or solicitors of the case, assesses the credibility an ...

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 Trib ...

Education

Powell attended the

Kent School Kent School is a private, co-educational, college preparatory boarding school in Kent, Connecticut, United States. Frederick Herbert Sill established the school in 1906. It is affiliated with the Episcopal Church of the United States. Acade ...

Kent, Connecticut Kent is a town in Litchfield County, Connecticut, United States. Located alongside the border with New York, the town's population was 3,019 according to the 2020 census. Kent is home to three boarding schools: Kent School, the Marvelwood School ...

, graduating in 1957. He received a

B.A. 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 ...

degree from the

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 S ...

in 1961 and his

LL.B. 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 Chi ...

from the

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 ...

in 1967.

Career

Powell served as a

commissioned officer 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 context ...

in the

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, cla ...

between 1962 and 1964. From 1967 to 1970, he was employed in various positions by 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 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 Trial Judge of the U.S. Tax Court on August 25, 1985.

References

US Tax Court bio of Carleton Powell
1939 births Special trial judges of the United States Tax Court Living people Kent School alumni {{US-judge-stub