Jules Gilmer Körner III (July 27, 1922 – February 20, 2000)William G. Scroggins, ''Leaves of a Stunted Shrub: A Genealogy of the Scrogin-Scroggin-Scroggins Family'', Vol. 4 (2009), p. 59-60.Press Release
,

United States Tax Court The United States Tax Court (in case citations, T.C.) is a Federal judiciary of the United States, federal trial court court of record, of record established by US Congress, Congress under Article One of the United States Constitution, Article ...

(February 23, 2000) (''public domain source''). was a judge of the

from 1981 to 1997.

Early life, education, and military service

Born in

Washington, D.C. Washington, D.C., formally the District of Columbia and commonly known as Washington or D.C., is the capital city and federal district of the United States. The city is on the Potomac River, across from Virginia, and shares land borders with ...

, Körner was the son of Jules Gilmer Korner Jr., who served on the United States Board of Tax Appeals. Körner graduated from St. Albans School in 1939 and received an A.B. from the

University of Virginia The University of Virginia (UVA) is a Public university#United States, public research university in Charlottesville, Virginia, United States. It was founded in 1819 by Thomas Jefferson and contains his The Lawn, Academical Village, a World H ...

(intermediate honors and Dean's List) in 1943, also studying at the

University of Mexico The National Autonomous University of Mexico (, UNAM) is a public research university in Mexico. It has several campuses in Mexico City, and many others in various locations across Mexico, as well as a presence in nine countries. It also has 34 ...

in the summer of 1941.''Official Congressional Directory'' (1989), p. 864-65. Körner was commissioned as an ensign in the U.S. Naval Reserve during

World War II World War II or the Second World War (1 September 1939 – 2 September 1945) was a World war, global conflict between two coalitions: the Allies of World War II, Allies and the Axis powers. World War II by country, Nearly all of the wo ...

, in 1943. He served on active duty with U.S. Navy amphibious forces as commanding officer of an amphibious landing ship from 1943 to 1946, in various places, including Pacific theatre and Japan. Remaining in the Naval Reserve after the war, he received an

LL.B. A Bachelor of Laws (; LLB) is an undergraduate law degree offered in most common law countries as the primary law degree and serves as the first professional qualification for legal practitioners. This degree requires the study of core legal subje ...

form the

University of Virginia School of Law The University of Virginia School of Law (Virginia Law) is the law school of the University of Virginia, a public research university in Charlottesville, Virginia. Founded by Thomas Jefferson in 1819 as part of his "academical village", and now ...

in 1947. He was an attorney in the area of Federal Tax law in the Washington, DC, law firm of his father, Blair, Korner, Doyle & Worth (later Korner, Doyle, Worth & Crampton) 1947 to 1970. From 1955 to 1956, he was also the commanding officer of Naval Reserve Material Company W-2, under the Office of Naval Materiel. Körner resigned his naval commission in 1960, and served as the tax member of a private mission employed by the Government of

Ecuador Ecuador, officially the Republic of Ecuador, is a country in northwestern South America, bordered by Colombia on the north, Peru on the east and south, and the Pacific Ocean on the west. It also includes the Galápagos Province which contain ...

in 1961, assisting the internal revenue service of that country in overhauling its tax system. He was adjunct professor of law at the

Georgetown University Law Center Georgetown University Law Center is the Law school in the United States, law school of Georgetown University, a Private university, private research university in Washington, D.C., United States. It was established in 1870 and is the largest law ...

from 1963 to 1968. He was a senior tax partner in the firm of Pope Ballard & Loos from 1970 to 1981. On November 16, 1981, Körner was nominated by President

Ronald Reagan Ronald Wilson Reagan (February 6, 1911 – June 5, 2004) was an American politician and actor who served as the 40th president of the United States from 1981 to 1989. He was a member of the Republican Party (United States), Republican Party a ...

to a 15-year term in one of the three new seats on the U.S. Tax Court, and took oath of office on January 22, 1982.United States Senate Committee on Finance
Nominations of Meade Whitaker, Jules G. Körner III, and Perry Shields: Hearing Before the Committee on Finance, United States Senate, Ninety-seventh Congress, First Session, on Nominations of Meade Whitaker, Jules G. Körner III, and Perry Shields to the U.S. Tax Court Judges, December 2, 1981
Körner served on the Tax court until he assumed senior status on July 28, 1992. He continued to serve as a senior judge until his retirement on October 3, 1997.

Personal life and death

On September 19, 1943, Körner married Dora Jean McKee in

, with whom he had one son and one daughter. Körner died in suburban Maryland, at the age of 77.

References

{{DEFAULTSORT:Korner, Jules G., III 1922 births 2000 deaths 20th-century people from Washington, D.C. St. Albans School (Washington, D.C.) alumni University of Virginia alumni United States Navy reservists United States Navy personnel of World War II University of Virginia School of Law alumni Georgetown University Law Center faculty Judges of the United States Tax Court United States Article I federal judges appointed by Ronald Reagan