Death of Tax Court Special Trial Judge Carleton D. Powell

The Tax Court has announced that Special Trial Judge Carleton D. Powell died on August 23:

Special Trial Judge Powell had served on the Tax Court since his appointment on August 25, 1985. ...

From 1967 to 1970, he worked for the Internal Revenue Service in Richmond in various positions. In 1970, he became an attorney in the Appellate Section, Tax Division of the United States Department of Justice in Washington, D.C., where he held progressively more responsible positions until his appointment to Tax Court. Representing the interests of the United States, was involved in more than 100 tax cases before various United States Courts of Appeals. The Department of Justice awarded him Special Commendations for Outstanding Service in 1978 and 1984. During his 22 years on the bench, Special Trial Judge Powell presided over numerous trials and wrote opinions in more than 600 cases. One of his most noteworthy cases was Freytag v. Commissioner, 89 T.C. 849 (1987), the opinion of which was ultimately affirmed by the United States Supreme Court.