:United States Tax Court

File:MellonTaxBill2.jpg signing the income tax bill which established the U.S. Board of Tax Appeals; Andrew Mellon is the third figure from the right.]]

The first incarnation of the Tax Court was the "U.S. Board of Tax Appeals", established by Congress in the Revenue Act of 1924Richard A. Levine, Theodore D. Peyser & David A. Weintraub, Tax Court Litigation, Tax Management Portfolio, Volume 630, Bloomberg BNA (4th ed. 2012).Revenue Act of 1924, sec. 900, Ch. 234, 43 Stat. 253, 336 et seq. (June 2, 1924). (also known as the Mellon tax bill) in order to address the increasing complexity of tax-related litigation. Those serving on the Board were simply designated as "members." The members of the Board were empowered to select, on a biennial basis, one of their members as "chairman."Revenue Act of 1924, sec. 900(d), Ch. 234, 43 Stat. 253, 337 (June 2, 1924). In July 1924, President Calvin Coolidge announced the appointment of the first twelve appointees, of which seven were appointed from private life and five from the Bureau of Internal Revenue."Newly Appointed Tax Board To Be Organized At Once", The Baltimore Sun (July 4, 1924), p. 6. Additional members were appointed in the fall, and the Board when fully constituted originally had 16 members, with Charles D. Hamel serving as the first Chairman.Reports of the United States Board of Tax Appeals, Volume 1, p. 3 (Government Printing Office, 1926) The Board was initially established as an "independent agency in the executive branch of the government."Revenue Act of 1924, sec. 900(k), Ch. 234, 43 Stat. 253, 338 (June 2, 1924). It was housed in the Internal Revenue Service Building in the Federal Triangle.[http://www.gsa.gov/Portal/gsa/ep/buildingView.do?pageTypeId=17109&channelPage=/ep/channel/gsaOverview.jsp&channelId=-25241&reason=bldgNameNos&bid=126 U.S. Tax Court Building], U.S. General Services Administration, accessed September 13, 2009. The first session of the Board of Tax Appeals spanned July 16, 1924 to May 31, 1925.Reports of the United States Board of Tax Appeals, Volume 1, p. 1 (Government Printing Office, 1926)

In 1929, the United States Supreme Court ruled that the Board of Tax Appeals was not a "court," but was instead "an executive or administrative board, upon the decision of which the parties are given an opportunity to base a petition for review to the courts after the administrative inquiry of the Board has been had and decided."Old Colony Trust Co. v. Commissioner, 279 U.S. 716 (1929), at [https://scholar.google.com/scholar_case?q=%22279+U.S.+716%22&hl=en&as_sdt=3,44&case=6845680902173204894&scilh=0].

In 1942, Congress passed the Revenue Act of 1942, renaming the Board as the "Tax Court of the United States".Revenue Act of 1942, sec. 504(a), Pub. L. 753, Ch. 619, 56 Stat. 798, 957 (October 21, 1942). With this change, the Members became Judges and the Chairman became the Presiding Judge. By 1956, overcrowding and the desire to separate judicial and executive powers led to initial attempts to relocate the court. In 1962, Secretary of the Treasury Douglas Dillon appealed to the General Services Administration (GSA) to incorporate funds for the design of a new building in its upcoming budget. The GSA allocated $450,000, and commissioned renowned architect Victor A. Lundy, who produced a design that was approved in 1966. However, funding constraints brought on by the Vietnam War delayed the start of construction until 1972.

The Tax Court was again renamed to its current formal designation in the Tax Reform Act of 1969,{{cite web|url=http://www.library.unt.edu/search/google/govinfo%20law%20tutorial%20court%20courtspecial|title=Search|author=|date=|website=University of North Texas Libraries}} changing it from an historically administrative court to a full judicial court. The completed United States Tax Court Building was dedicated on November 22, 1974, the fiftieth anniversary of the Revenue Act that created the court.

In 1991, the U.S. Supreme Court in Freytag v. Commissioner stated that the current United States Tax Court is an "Article I legislative court" that "exercises a portion of the judicial power of the United States."{{cite web|id = 501 U.S. 868 (1991)|page = 891| date=1991|url= https://scholar.google.com/scholar_case?case=1508365253681917692&q=Freytag+commissioner&hl=en&as_sdt=3,44|title = FREYTAG ET AL. v. COMMISSIONER OF INTERNAL REVENUE}} The Court explained the Tax Court "exercises judicial power to the exclusion of any other function" and that it "exercises its judicial power in much the same way as the federal district courts exercise theirs."Id. at 891. This "exclusively judicial role distinguishes it from other non-Article III tribunals that perform multiple functions."Id. at 892. Thus, Freytag concluded that the Tax Court exercises "judicial, rather than executive, legislative, or administrative, power."Id. at 890–91. The Tax Court "remains independent of the Executive and Legislative Branches" in the sense that its decisions are not subject to appellate review by Congress, the President, or for that matter, Article III district courts. The President, however, may remove Tax Court judges, after notice and opportunity for public hearing, for "inefficiency," "neglect of duty," or "malfeasance in office."See {{usc|26|7443}}.

Justice Scalia penned a separate concurrence for four justices in Freytag. These justices dissented as to the Court majority's rationale; they would have characterized the Tax Court's power as "executive" rather than "judicial."501 U.S. 868, 912 (1991), at https://scholar.google.com/scholar_case?case=1508365253681917692&q=Freytag+commissioner&hl=en&as_sdt=3,44. (Scalia, J., concurring in part and concurring in the judgment). Scalia said that to him "it seem[ed]... entirely obvious that the Tax Court, like the Internal Revenue Service, the FCC, and the NLRB, exercises executive power."Id. Notwithstanding Scalia's sharp dissents in landmark separation-of-powers cases such as Mistretta v. United States488 U.S. 361, 427 (1989) (Scalia, J., dissenting) (stating that the Court "fails to recognize that this case is not about commingling, but about the creation of a new Branch altogether, a sort of junior varsity Congress."). and Morrison v. Olson,487 U.S. 654, 697 (1988) (Scalia, J., dissenting) ("Frequently an issue of this sort will come before the Court clad, so to speak, in sheep's clothing: the potential of the asserted principle to effect important change in the equilibrium of power is not immediately evident, and must be discerned by a careful and perceptive analysis. But this wolf comes as a wolf."). Scalia apparently "describe[d] Freytag as the single worst opinion of his incumbency" on the U.S. Supreme Court.Peter L. Strauss, Free Enterprise Fund v. Public Company Accounting Oversight Board, 62 Vand. L. Rev. En Banc 51, 57 (2009) (reporting hearing this comment firsthand).

Although the 2008 U.S. government directory of executive and legislative appointed officers ("the Plum Book") categorized the Tax Court as part of the legislative branch,United States Policy and Supporting Positions, page 2. Committee on Homeland Security and Government Affairs, United States Senate, 110th Congress, 2d Session (November 12, 2008). Available: http://www.gpoaccess.gov/plumbook/2008/index.html. the 2012 revised version removed the Tax Court and listed it under neither the legislative nor the executive branches.United States Policy and Supporting Positions. Committee on Oversight and Government Reform, United States House, 112th Congress, 2d Session (December 1, 2012). Available: http://www.gpo.gov/fdsys/pkg/GPO-PLUMBOOK-2012/content-detail.html.

Under an amendment to the Internal Revenue Code of 1986 enacted in late 2015, the U.S. Tax Court "is not an agency of, and shall be independent of, the executive branch of the Government."Section 441, Protecting Americans from Tax Hikes Act of 2015, Division Q of the Consolidated Appropriations Act, 2016 (December 18, 2015) (text added at the end of section 7441 of the Internal Revenue Code of 1986). However, section 7443(f) of the Code still provides that a Tax Court judge may be removed by the President "for inefficiency, neglect of duty, or malfeasance in office".{{usc|26|7443}}.

The Tax Court provides a judicial forum in which affected persons can dispute tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of the disputed amounts. The jurisdiction of the Tax Court includes, but is not limited to the authority to hear:{{Citation needed|date=December 2007}}

1. tax disputes concerning notices of deficiency
2. notices of transferee liability
3. certain types of declaratory judgment
4. readjustment and adjustment of partnership items
5. review of the failure to abate interest
6. administrative costs
7. worker classification
8. relief from joint and several liability on a joint return
9. review of certain collection actions

Congress amended the Internal Revenue Code, now codified in Internal Revenue Code section 7482, providing that decisions of the Tax Court may be reviewed by the applicable geographical United States Court of Appeals other than the Court of Appeals for the Federal Circuit.See {{usc|26|7482(a)(1)}}. (See Article I and Article III tribunals).

"Small Tax Cases" are conducted under Internal Revenue Code section 7463, and generally involve amounts in controversy of $50,000 or less for any one tax year.See {{usc|26|7463(a)}}. The "Small Tax Case" procedure is available "at the option of the taxpayer." These cases are neither appealable nor precedential.See {{usc|26|7463(b)}}, which states: "A decision entered in any case in which the proceedings are conducted under this section shall not be reviewed in any other court and shall not be treated as a precedent for any other case."

At times there have been efforts in Congress and the Tax Bar to create a single national Court of Appeals for tax cases (or make Tax Court decisions appealable to a single existing Court of Appeals), to maintain uniformity in the application of the nation's tax laws (the very reason underlying the creation of the Tax Court and the grant of national jurisdiction to the Tax Court), but efforts to avoid "hometown results" or inconsistent results due to a lack of expertise have failed.{{Citation needed|date=December 2007}}

An important reason for the movements to create a single national Court of Appeals for tax cases is that the United States Tax Court does not have exclusive jurisdiction over tax cases. In addition to the Tax Court, federal tax matters can be heard and decided in three other courts: U.S. District Courts, the Court of Federal Claims, and the Bankruptcy Court.See {{usc|26|7422(a),(e)}} with regard to the first two courts; {{usc|11|105(a),(e)}} with regard to the latter. In the first two instances, the taxpayer bringing the claim generally must have first paid the deficiency determined by the IRS.See {{usc|26|7422(a)}}. For the Bankruptcy Court, the tax matter must arise as an issue in a bankruptcy proceeding.See Steve R. Johnson, "The Phoenix and the Perils of the Second Best: Why Heightened Appellate Deference to Tax Court Decisions is Undesirable," 77 Oregon Law Review, 235, 239–242 (Spring 1998) for a review of federal court jurisdiction including, especially, as to the Bankruptcy Court. Bankruptcy Court appeals are initially to the U.S. District Court. Appeals beyond the U.S. District Courts and the Court of Federal Claims follow the same path as those from the U.S. Tax Court as described above.

With this number of courts involved in making legal determinations on federal tax matters, some observers express concern that the tax laws can be interpreted differently for like cases.See Johnson, op.cit.; David F. Shores, "Deferential Review of Tax Court Decisions: Dobson Revisited," 49 Tax Lawyer, 629 (Spring 1996); David F. Shores, "Rethinking Deferential Review of Tax Court Decisions," 53 Tax Lawyer 35 (Fall 1999); and Andre Smith, "Deferential Reviews of Tax Court Decisions of Law: Promoting Expertise, Uniformity, and Impartiality," 58 Tax Lawyer 361, for a useful exchange on different views of the matter.

The Chief Counsel of the Internal Revenue Service or his delegate represents the executive branch in the Tax Court.{{usc|26|7452}}. Although, as explained below, the "Commissioner of Internal Revenue" is the proper party to be sued in Tax Court, the statute actually states that the "Secretary" is represented by the IRS Chief Counsel (or delegate). However, the term "Secretary" is defined in {{usc|26|7701(a)(11)(B)}} as the "Secretary of the Treasury or his delegate." Further, the term "or his delegate" is defined (in this context) at {{usc|26|7701(a)(12)(A)(i)}} as "any officer, employee or agency of the Treasury Department duly authorized by the Secretary of the Treasury directly, or indirectly by one or more redelegations of authority [ . . . . ]" The Tax Court permits persons who are not attorneys to be admitted to practice (to represent taxpayers) by applying for admission and passing an examination administered by the Court. Attorneys who provide evidence of membership and good standing in a state bar or the D.C. bar can be admitted to the bar of the Court without sitting for the Tax Court examination. Tax Court practice is highly specialized and most practitioners are licensed attorneys who specialize in tax controversies.{{Citation needed|date=December 2007}}

Many Tax Court cases involve disputes over federal income tax and penalties, often after an examination by the Internal Revenue Service of a taxpayer's return. After issuance of a series of preliminary written notices and a lack of agreement between the taxpayer and the IRS, the IRS formally "determines" the amount of the "deficiency" and issues a formal notice called a "statutory notice of deficiency," or "ninety day letter".See generally {{usc|26|6212}}. In this context, the term "deficiency" is a legal term of art, and is not necessarily equal to the amount of unpaid tax (although it usually is). The deficiency is generally the excess of the amount the IRS contends is the correct tax over the amount the taxpayer showed on the return—in both cases, without regard to how much has actually been paid.See generally {{usc|26|6211}}

Upon issuance of the statutory notice of deficiency (after IRS determination of the tax amount, but before the formal IRS assessment of the tax), the taxpayer generally has 90 days to file a Tax Court petition for "redetermination of the deficiency".See generally {{usc|26|6213}}. If no petition is timely filed, the IRS may then statutorily "assess" the tax. To "assess" the tax in this sense means to administratively and formally record the tax on the books of the United States Department of the Treasury.{{usc|26|6201}} through {{usc|26|6203}}. This formal statutory assessment is a critical act, as the statutory tax lien that later arises is effective retroactively to the date of the assessment, and encumbers all property and rights to property of the taxpayer.See {{usc|26|6321}} and {{usc|26|6322}}.

File:Tax Court by Matthew Bisanz.jpg in Washington, D.C.]]

Because of the negative legal consequences ensuing with respect to a statutory assessment (especially the tax lien and the Flora requirement that the taxpayer otherwise pay the full disputed amount and sue for refund), a taxpayer is often well advised to file a Tax Court petition in a timely manner. The rule in the Tax Court is that the taxpayer sues the "Commissioner of Internal Revenue," with the taxpayer as "petitioner" and the Commissioner as "respondent." This rule is an example of an exception to the general rule that the proper party defendant in a tax case filed by a taxpayer against the federal government is "United States of America". In the Tax Court, the Commissioner is not named personally. The "Secretary of the Treasury", the "Department of the Treasury" and the "Internal Revenue Service" are not proper parties.

The petition must be timely filed within the allowable time. The Court cannot extend the time for filing, which is set by statute. A $60 filing fee must be paid when the petition is filed. Once the petition is filed, payment of the underlying tax ordinarily is postponed until the case has been decided. In certain tax disputes involving $50,000 or less, taxpayers may elect to have the case conducted under the Court's simplified small tax case procedure.See {{usc|26|7463}}. Trials in small tax cases generally are less formal and result in a speedier disposition. However, decisions entered pursuant to small tax case procedures are not appealable and are not precedential.

Cases are calendared for trial as soon as practicable (on a first in/first out basis) after the case becomes at issue. When a case is calendared, the parties are notified by the Court of the date, time, and place of trial. Trials are conducted before one judge, without a jury, and taxpayers are permitted to represent themselves if they desire. However, the vast majority of cases are settled by mutual agreement without the necessity of a trial. However, if a trial is conducted, in due course a report is ordinarily issued by the presiding judge setting forth findings of fact and an opinion. The case is then closed in accordance with the judge's opinion by entry of a decision.

Either the petitioner (the taxpayer) or the respondent (the Commissioner of Internal Revenue) may take an appeal from an adverse decision of the Tax Court to the appropriate United States Court of Appeals. In the case of an appeal by the taxpayer, a bond is normally required in order to avoid enforcement action during the pendency of the appeal.Rule 190, Tax Court Rules Instead of taking an appeal, the Internal Revenue Service may issue an "Action on Decision" indicating the Commissioner's "non-acquiescence" in the decision, meaning that the Commissioner will not follow the decision in subsequent cases.{{cite web|url=https://apps.irs.gov/app/picklist/list/actionsOnDecisions.html|title=Actions On Decisions (AOD)|author=|date=|website=apps.irs.gov}} In such cases, the Commissioner hopes for the opportunity to litigate the matter in another circuit where he will have a better chance of obtaining reversal on appeal.{{citation needed|date=October 2014}}

File:Tax court.gif of the United States Tax Court]]

The Tax Court is composed of 19 judges appointed by the President and confirmed by the Senate.See generally {{usc|26|7443}}(a) and (b). Former judges whose terms have ended may become "senior judges", able to return and assist the court by hearing cases while serving on recall. In addition, the court is assisted by a number of "special trial judges", who are employees of the court, appointed by the chief judge of the Tax Court, rather than by the President.{{usc|26|7443}}A (a). Special trial judges serve a function similar to that served by United States magistrate judges of the district courts, and may hear cases regarding alleged deficiencies or overpayments of up to $50,000.{{usc|26|7443}}A (b)(3). Reappointment, when requested by a Tax Court judge (I.R.C. 7447(b)(3)) is generally pro forma regardless of the political party of the appointing President and the political party of the re-appointing (sitting) President.{{Citation needed|date=December 2007}} Each active judge appointed by the President has two law clerks (attorney-advisers) and each senior judge and special trial judge has one law clerk.

President George W. Bush was heavily criticized by the U.S. Congress, the Tax Bar, and others when he indicated that he likely would not, or might not, re-appoint Tax Court judges whose terms were expiring (even though the first judge whose re-appointment President Bush called into question, Judge John O. Colvin, was appointed by President Ronald Reagan).{{Citation needed|date=December 2007}} President Bill Clinton also was criticized for not acting timely to re-appoint Tax Court judges, having allowed one sitting Chief Judge's term to expire, thus requiring the Tax Court to elect a new Chief Judge. Additionally, several Tax Court judges had to wait more than a year (sometimes more than two years) to be reappointed during the Clinton presidency.{{Citation needed|date=December 2007}}

Trial sessions are conducted and other work of the Court is performed by its judges, by senior judges serving on recall, and by special trial judges. All of the judges have expertise in the tax laws, and are tasked to "apply that expertise in a manner to ensure that taxpayers are assessed only what they owe, and no more". Although the "principal office" of the Court is located in the District of Columbia, Tax Court judges may sit "at any place within the United States".See {{usc|26|7445}}. The judges travel nationwide to conduct trials in various designated cities. The work of the Tax Court has occasionally been interrupted by events: In 2001, a trial session in New York City was canceled due to the September 11 terrorist attacks. In 2005, stops in Miami and New Orleans were canceled due to the effects of hurricanes which had struck shortly before their scheduled visit to each city.{{Citation needed|date=December 2007}}

The Tax Court's judges serve 15-year terms, subject to presidential removal during the term for "[I]nefficiency, neglect of duty, or malfeasance in office."26 U.S.C. 7443(f) The mandatory retirement age for judges is 70.26 U.S.C. 7447. The judges' salaries are set at the same rate as "[J]udges of the district courts of the United States",26 U.S.C. 7443(c)(1) currently $243,300 annually.Judicial Compensation Available https://www.uscourts.gov/judges-judgeships/judicial-compensation.

{{As of|2024|12|13|df=US}}:

{{start U.S. judgeship Current}}

{{U.S. judgeship row Current

| index = 106

| title = Chief Judge

| name = {{sortname|Kathleen|Kerrigan|dab=judge}}

| duty station = Washington, D.C.

| born = 1964

| term = 2012–present

| chief term = 2022–present

| senior term = —

| appointer = Obama

}}

{{U.S. judgeship row Current

| index = 93

| title = Judge

| name = {{sortname|Maurice B.|Foley}}

| duty station = Washington, D.C.

| born = 1960

| term = 1995–2010
2011–present

| chief term = 2018–2022

| senior term = —

| appointer = Clinton
Obama (reappointment)

}}

{{U.S. judgeship row Current

| index = 107

| title = Judge

| name = {{sortname|Ronald L.|Buch}}

| duty station = Washington, D.C.

| born = 1965

| term = 2013–present

| chief term = —

| senior term = —

| appointer = Obama

}}

{{U.S. judgeship row Current

| index = 109

| title = Judge

| name = {{sortname|Joseph W.|Nega}}

| duty station = Washington, D.C.

| born = 1960

| term = 2013–present

| chief term = —

| senior term = —

| appointer = Obama

}}

{{U.S. judgeship row Current

| index = 110

| title = Judge

| name = {{sortname|Cary Douglas|Pugh}}

| duty station = Washington, D.C.

| born = 1966

| term = 2014–present

| chief term = —

| senior term = —

| appointer = Obama

}}

{{U.S. judgeship row Current

| index = 111

| title = Judge

| name = {{sortname|Tamara W.|Ashford}}

| duty station = Washington, D.C.

| born = 1968

| term = 2014–present

| chief term = —

| senior term = —

| appointer = Obama

}}

{{U.S. judgeship row Current

| index = 112

| title = Judge

| name = {{sortname|Patrick J.|Urda}}

| duty station = Washington, D.C.

| born = 1976

| term = 2018–present

| chief term = —

| senior term = —

| appointer = Trump

}}

{{U.S. judgeship row Current

| index = 113

| title = Judge

| name = {{sortname|Elizabeth A.|Copeland}}

| duty station = Washington, D.C.

| born = 1964

| term = 2018–present

| chief term = —

| senior term = —

| appointer = Trump

}}

{{U.S. judgeship row Current

| index = 114

| title = Judge

| name = {{sortname|Courtney D.|Jones|Courtney Dunbar Jones}}

| duty station = Washington, D.C.

| born = 1978

| term = 2019–present

| chief term = —

| senior term = —

| appointer = Trump

}}

{{U.S. judgeship row Current

| index = 115

| title = Judge

| name = {{sortname|Emin|Toro}}

| duty station = Washington, D.C.

| born = 1974

| term = 2019–present

| chief term = —

| senior term = —

| appointer = Trump

}}

{{U.S. judgeship row Current

| index = 116

| title = Judge

| name = {{sortname|Travis A.|Greaves}}

| duty station = Washington, D.C.

| born = 1983

| term = 2020–present

| chief term = —

| senior term = —

| appointer = Trump

}}

{{U.S. judgeship row Current

| index = 117

| title = Judge

| name = {{sortname|Alina I.|Marshall}}

| duty station = Washington, D.C.

| born = 1977

| term = 2020–present

| chief term = —

| senior term = —

| appointer = Trump

}}

{{U.S. judgeship row Current

| index = 118

| title = Judge

| name = {{sortname|Christian N.|Weiler}}

| duty station = Washington, D.C.

| born = 1979

| term = 2020–present

| chief term = —

| senior term = —

| appointer = Trump

}}

{{U.S. judgeship row Current

| index = 119

| title = Judge

| name = {{sortname|Kashi|Way}}

| duty station = Washington, D.C.

| born = —

| term = 2024–present

| chief term = —

| senior term = —

| appointer = Biden

}}

{{U.S. judgeship row Current

| index = 120

| title = Judge

| name = {{sortname|Adam B.|Landy}}

| duty station = Washington, D.C.

| born = 1982

| term = 2024–present

| chief term = —

| senior term = —

| appointer = Biden

}}

{{U.S. judgeship row Current

| index = 121

| title = Judge

| name = {{sortname|Jeffrey|Arbeit}}

| duty station = Washington, D.C.

| born = —

| term = 2024–present

| chief term = —

| senior term = —

| appointer = Biden

}}

{{U.S. judgeship row Current

| index = 122

| title = Judge

| name = {{sortname|Benjamin A.|Guider III}}

| duty station = Washington, D.C.

| born = —

| term = 2024–present

| chief term = —

| senior term = —

| appointer = Biden

}}

{{U.S. judgeship row Current

| index = 123

| title = Judge

| name = {{sortname|Rose E.|Jenkins}}

| duty station = Washington, D.C.

| born = —

| term = 2024–present

| chief term = —

| senior term = —

| appointer = Biden

}}

{{U.S. judgeship row Current

| index = 124

| title = Judge

| name = {{sortname|Cathy|Fung}}

| duty station = Washington, D.C.

| born = —

| term = 2024–present

| chief term = —

| senior term = —

| appointer = Biden

}}

{{U.S. judgeship row Current

| index = 77

| title = Senior Judge

| name = {{sortname|Mary Ann|Cohen}}

| duty station = Washington, D.C.

| born = 1943

| term = 1982–1997
1997–2012

| chief term = 1996–1997
1997–2000

| senior term = 2012–present

| appointer = Reagan
Clinton (reappointment)

}}

{{U.S. judgeship row Current

| index = 89

| title = Senior Judge

| name = {{sortname|James|Halpern}}

| duty station = Washington, D.C.

| born = 1945

| term = 1990–2005
2005–2015

| chief term = —

| senior term = 2015–present

| appointer = G.H.W. Bush
G.W. Bush (reappointment)

}}

{{U.S. judgeship row Current

| index = 94

| title = Senior Judge

| name = {{sortname|Juan F.|Vasquez}}

| duty station = Washington, D.C.

| born = 1948

| term = 1995–2010
2011–2018

| chief term = —

| senior term = 2018–present

| appointer = Clinton
Obama (reappointment)

}}

{{U.S. judgeship row Current

| index = 96

| title = Senior Judge

| name = {{sortname|Michael B.|Thornton}}

| duty station = Washington, D.C.

| born = 1954

| term = 1998–2013
2013–2021

| chief term = 2012–2013
2013–2016

| senior term = 2021–present

| appointer = Clinton
Obama (reappointment)

}}

{{U.S. judgeship row Current

| index = 97

| title = Senior Judge

| name = {{sortname|L. Paige|Marvel}}

| duty station = Washington, D.C.

| born = 1949

| term = 1998–2013
2014–2019

| chief term = 2016–2018

| senior term = 2019–present

| appointer = Clinton
Obama (reappointment)

}}

{{U.S. judgeship row Current

| index = 98

| title = Senior Judge

| name = {{sortname|Joseph Robert|Goeke}}

| duty station = Washington, D.C.

| born = 1950

| term = 2003–2018

| chief term = —

| senior term = 2018–present

| appointer = G.W. Bush

}}

{{U.S. judgeship row Current

| index = 102

| title = Senior Judge

| name = {{sortname|Mark V.|Holmes}}

| duty station = Washington, D.C.

| born = 1960

| term = 2003–2018

| chief term = —

| senior term = 2018–present

| appointer = G.W. Bush

}}

{{U.S. judgeship row Current

| index = 103

| title = Senior Judge

| name = {{sortname|David|Gustafson}}

| duty station = Washington, D.C.

| born = 1956

| term = 2008–2022

| chief term = —

| senior term = 2022–present

| appointer = G.W. Bush

}}

{{U.S. judgeship row Current

| index = 104

| title = Senior Judge

| name = {{sortname|Elizabeth Crewson|Paris}}

| duty station = Washington, D.C.

| born = 1958

| term = 2008–2023

| chief term = —

| senior term = 2023–present

| appointer = G.W. Bush

}}

{{U.S. judgeship row Current

| index = 105

| title = Senior Judge

| name = {{sortname|Richard T.|Morrison}}

| duty station = Washington, D.C.

| born = 1967

| term = 2008–2023

| chief term = —

| senior term = 2023–present

| appointer = G.W. Bush

}}

{{U.S. judgeship row Current

| index = 108

| title = Senior Judge

| name = {{sortname|Albert G.|Lauber}}

| duty station = Washington, D.C.

| born = 1950

| term = 2013–2020

| chief term = —

| senior term = 2020–present

| appointer = Obama

}}

{{end U.S. judgeship Current}}

{{As of|2025|05|02|df=US}}, the special trial judges on the court are as follows:{{cite web|url=https://www.ustaxcourt.gov/judges.html|title=Judges|work=United States Tax Court}}

{{start U.S. judgeship Current}}

{{U.S. judgeship row Current

| index = —

| title = Chief Judge

| name = {{sortname|Zachary S.|Fried}}

| duty station = Washington, D.C.

| born = 1981

| term = 2023–present

| chief term = 2025–present

| senior term = —

| appointer = —

}}

{{U.S. judgeship row Current

| index = —

| title = Judge

| name = {{sortname|Peter|Panuthos}}

| duty station = Washington, D.C.

| born = 1943

| term = 1983–present

| chief term = 1992–2017

| senior term = —

| appointer = —

}}

{{U.S. judgeship row Current

| index = —

| title = Judge

| name = {{sortname|Lewis|Carluzzo}}

| duty station = Washington, D.C.

| born = 1949

| term = 1994–present

| chief term = 2017–2025

| senior term = —

| appointer = —

}}

{{U.S. judgeship row Current

| index = —

| title = Judge

| name = {{sortname|Diana L.|Leyden}}

| duty station = Washington, D.C.

| born = 1956

| term = 2016–present

| chief term = —

| senior term = —

| appointer = —

}}

{{U.S. judgeship row Current

| index = —

| title = Judge

| name = {{sortname|Jennifer E.|Siegel}}

| duty station = Washington, D.C.

| born = 1974

| term = 2023–present

| chief term = —

| senior term = —

| appointer = —

}}

{{U.S. judgeship row Current

| index = —

| title = Judge

| name = seat vacant

| duty station = Washington, D.C.

| born = —

| term = —

| chief term = —

| senior term = —

| appointer = —

}}

{{end U.S. judgeship Current}}

Former members were part of the Board of Tax Appeals until 1942, and part of the Tax Court since 1942.{{cite web|url=https://www58.homepage.villanova.edu/james.edward.maule/taxcourt/tcjudges.htm |title=Tax Court Judges and Members of the Board of Tax Appeals|year=2000|last=Maule|first=James Edward}}

{{start U.S. judgeship Former}}

{{U.S. judgeship row Former

| index = 1

| name = {{sortname|Jules Gilmer|Korner Jr.}}

| state = NC

| borndied = 1888–1967

| term = 1924–1927

| chief term = 1925–1927

| senior term = —

| appointer = Coolidge
Coolidge (1926 reappointment)

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 2

| name = {{sortname|W. C.|Lansdon}}

| state = KS

| borndied = 1863–1940

| term = 1924–1934

| chief term = —

| senior term = —

| appointer = Coolidge
Coolidge (1926 reappointment)

| termination = expiration of term

}}

{{U.S. judgeship row Former

| index = 3

| name = {{sortname|Benjamin Horsley|Littleton}}

| state = TN

| borndied = 1889–1966

| term = 1924–1929

| chief term = 1927–1929

| senior term = —

| appointer = Coolidge
Coolidge (1926 reappointment)

| termination = elevation to the Court of Claims

}}

{{U.S. judgeship row Former

| index = 4

| name = {{sortname|John J.|Marquette}}

| state = MT

| borndied = 1879–1935

| term = 1924–1935

| chief term = —

| senior term = —

| appointer = Coolidge
Coolidge (1926 reappointment)

| termination = death

}}

{{U.S. judgeship row Former

| index = 5

| name = {{sortname|Charles P.|Smith|dab=judge}}

| state = MA

| borndied = 1878–1948

| term = 1924–1946

| chief term = —

| senior term = —

| appointer = Coolidge
Coolidge (1926 reappointment)
F. Roosevelt (1934 reappointment)

| termination = expiration of term

}}

{{U.S. judgeship row Former

| index = 6

| name = {{sortname|John M.|Sternhagen}}

| state = IL

| borndied = 1888–1954

| term = 1924–1946

| chief term = —

| senior term = —

| appointer = Coolidge
Coolidge (1926 reappointment)
F. Roosevelt (1934 reappointment)

| termination = expiration of term

}}

{{U.S. judgeship row Former

| index = 7

| name = {{sortname|Charles M.|Trammell}}

| state = FL

| borndied = 1886–1967

| term = 1924–1936

| chief term = —

| senior term = —

| appointer = Coolidge
Coolidge (1926 reappointment)

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 8

| name = {{sortname|Sumner L.|Trussell}}

| state = MN

| borndied = 1860–1931

| term = 1924–1931

| chief term = —

| senior term = —

| appointer = Coolidge
Coolidge (1926 reappointment)

| termination = death

}}

{{U.S. judgeship row Former

| index = 9

| name = {{sortname|Adolphus E.|Graupner}}

| state = CA

| borndied = 1875–1947

| term = 1924–1926

| chief term = —

| senior term = —

| appointer = Coolidge

| termination = expiration of term

}}

{{U.S. judgeship row Former

| index = 10

| name = {{sortname|Charles D.|Hamel}}

| state = DC

| borndied = 1881–1970

| term = 1924–1925

| chief term = 1924–1925

| senior term = —

| appointer = Coolidge

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 11

| name = {{sortname|James S.Y.|Ivins}}

| state = NY

| borndied = 1885–1960

| term = 1924–1925

| chief term = —

| senior term = —

| appointer = Coolidge

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 12

| name = {{sortname|Albert E.|James}}

| state = WI

| borndied = 1892–1952

| term = 1924–1926

| chief term = —

| senior term = —

| appointer = Coolidge

| termination = expiration of term

}}

{{U.S. judgeship row Former

| index = 13

| name = {{sortname|Logan|Morris}}

| state = UT

| borndied = 1889–1977

| term = 1925–1937

| chief term = 1929–1933

| senior term = —

| appointer = Coolidge
Coolidge (1926 reappointment)

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 14

| name = {{sortname|Percy W.|Phillips}}

| state = NY

| borndied = 1892–1969

| term = 1925–1931

| chief term = —

| senior term = —

| appointer = Coolidge
Coolidge (1926 reappointment)

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 15

| name = {{sortname|William R.|Green Jr.}}

| state = IA

| borndied = 1888–1966

| term = 1925–1929

| chief term = —

| senior term = —

| appointer = Coolidge
Coolidge (1926 reappointment)

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 16

| name = {{sortname|William D.|Love}}

| state = TX

| borndied = 1859–1933

| term = 1925–1933

| chief term = —

| senior term = —

| appointer = Coolidge
Coolidge (1926 reappointment)
Hoover (1932 reappointment)

| termination = death

}}

{{U.S. judgeship row Former

| index = 17

| name = {{sortname|C. Rogers|Arundell}}

| state = OR

| borndied = 1885–1968

| term = 1925–1955

| chief term = 1937–1941

| senior term = 1955–1968

| appointer = Coolidge
Coolidge (1926 reappointment)
F. Roosevelt (1938 reappointment)
Truman (1950 reappointment)

| termination = death

}}

{{U.S. judgeship row Former

| index = 18

| name = {{sortname|John B.|Milliken}}

| state = AZ

| borndied = 1893–1981

| term = 1926–1929

| chief term = —

| senior term = —

| appointer = Coolidge

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 19

| name = {{sortname|J. Edgar|Murdock}}

| state = PA

| borndied = 1894–1977

| term = 1926–1961

| chief term = 1941–1945
1955–1961

| senior term = 1962–1969

| appointer = Coolidge
Hoover (1932 reappointment)
F. Roosevelt (1944 reappointment)
Eisenhower (1956 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 20

| name = {{sortname|Ernest H.|Van Fossan}}

| state = OH

| borndied = 1888–1970

| term = 1926–1955

| chief term = —

| senior term = 1955–1961

| appointer = Coolidge
Hoover (1932 reappointment)
F. Roosevelt (1944 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 21

| name = {{sortname|Forest D.|Siefkin}}

| state = IL

| borndied = 1891–1964

| term = 1927–1929

| chief term = —

| senior term = —

| appointer = Coolidge

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 22

| name = {{sortname|Stephen J.|McMahon}}

| state = WI

| borndied = 1881–1960

| term = 1929–1936

| chief term = —

| senior term = —

| appointer = Hoover

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 23

| name = {{sortname|Eugene|Black|dab=Texas politician}}

| state = TX

| borndied = 1879–1975

| term = 1929–1953

| chief term = 1933–1937

| senior term = 1953–1966

| appointer = Hoover
Hoover (1932 reappointment)
F. Roosevelt (1944 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 24

| name = {{sortname|Herbert F.|Seawell}}

| state = NC

| borndied = 1869–1949

| term = 1929–1936

| chief term = —

| senior term = —

| appointer = Hoover

| termination = expiration of term

}}

{{U.S. judgeship row Former

| index = 25

| name = {{sortname|Annabel|Matthews}}

| state = GA

| borndied = 1883–1960

| term = 1930–1936

| chief term = —

| senior term = —

| appointer = Hoover

| termination = expiration of term

}}

{{U.S. judgeship row Former

| index = 26

| name = {{sortname|Edgar J.|Goodrich}}

| state = WV

| borndied = 1896–1969

| term = 1931–1935

| chief term = —

| senior term = —

| appointer = Hoover

| termination = expiration of term

}}

{{U.S. judgeship row Former

| index = 27

| name = {{sortname|James Russell|Leech}}

| state = PA

| borndied = 1888–1952

| term = 1932–1952

| chief term = —

| senior term = —

| appointer = Hoover
F. Roosevelt (1934 reappointment)
Truman (1946 reappointment)

| termination = death

}}

{{U.S. judgeship row Former

| index = 28

| name = {{sortname|Jed C.|Adams}}

| state = TX

| borndied = 1876–1935

| term = 1933–1935

| chief term = —

| senior term = —

| appointer = F. Roosevelt

| termination = death

}}

{{U.S. judgeship row Former

| index = 29

| name = {{sortname|Bolon B.|Turner}}

| state = AR

| borndied = 1897–1987

| term = 1934–1962

| chief term = 1945–1949

| senior term = 1962–1971

| appointer = F. Roosevelt
Truman (1946 reappointment)
Eisenhower (1958 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 30

| name = {{sortname|Arthur Johnson|Mellott}}

| state = KS

| borndied = 1888–1957

| term = 1935–1945

| chief term = —

| senior term = —

| appointer = F. Roosevelt
F. Roosevelt (1936 reappointment)

| termination = elevation to D. Kan.

}}

{{U.S. judgeship row Former

| index = 31

| name = {{sortname|William W.|Arnold}}

| state = IL

| borndied = 1877–1957

| term = 1935–1950

| chief term = —

| senior term = —

| appointer = F. Roosevelt
F. Roosevelt (1944 reappointment)

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 32

| name = {{sortname|John A.|Tyson}}

| state = MS

| borndied = 1873–1971

| term = 1935–1950

| chief term = —

| senior term = —

| appointer = F. Roosevelt
F. Roosevelt (1938 reappointment)

| termination = expiration of term

}}

{{U.S. judgeship row Former

| index = 33

| name = {{sortname|Richard L.|Disney}}

| state = OK

| borndied = 1887–1976

| term = 1936–1951

| chief term = —

| senior term = —

| appointer = F. Roosevelt
Truman (1948 reappointment)

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 34

| name = {{sortname|Samuel B.|Hill|link=Samuel B. Hill (Washington politician)}}

| state = WA

| borndied = 1875–1958

| term = 1936–1953

| chief term = —

| senior term = —

| appointer = F. Roosevelt
Truman (1948 reappointment)

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 35

| name = {{sortname|Marion Janet|Harron}}

| state = CA

| borndied = 1903–1972

| term = 1936–1960

| chief term = —

| senior term = 1960–1961
1962–1970

| appointer = F. Roosevelt
Truman (1948 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 36

| name = {{sortname|Justin|Miller|dab=judge}}

| state = NC

| borndied = 1888–1973

| term = 1936–1937

| chief term = —

| senior term = —

| appointer = F. Roosevelt

| termination = elevation to D.C. Cir.

}}

{{U.S. judgeship row Former

| index = 37

| name = {{sortname|John W.|Kern Jr.}}

| state = IN

| borndied = 1900–1971

| term = 1937–1961

| chief term = 1949–1955

| senior term = 1961–1971

| appointer = F. Roosevelt
F. Roosevelt (1938 reappointment)
Truman (1950 reappointment)

| termination = death

}}

{{U.S. judgeship row Former

| index = 38

| name = {{sortname|Clarence V.|Opper}}

| state = NY

| borndied = 1897–1964

| term = 1938–1964

| chief term = —

| senior term = —

| appointer = F. Roosevelt
F. Roosevelt (1938 reappointment)
Truman (1950 reappointment)
Kennedy (1962 reappointment)

| termination = death

}}

{{U.S. judgeship row Former

| index = 39

| name = {{sortname|Byron B.|Harlan}}

| state = OH

| borndied = 1886–1949

| term = 1946–1949

| chief term = —

| senior term = —

| appointer = Truman
Truman (1948 reappointment)

| termination = death

}}

{{U.S. judgeship row Former

| index = 40

| name = {{sortname|Clarence P.|LeMire}}

| state = MO

| borndied = 1886–1961

| term = 1946–1956

| chief term = —

| senior term = 1956–1959

| appointer = Truman

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 41

| name = {{sortname|Luther Alexander|Johnson}}

| state = TX

| borndied = 1875–1965

| term = 1946–1956

| chief term = —

| senior term = —

| appointer = Truman

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 42

| name = {{sortname|Norman O.|Tietjens}}

| state = OH

| borndied = 1903–1983

| term = 1950–1971

| chief term = 1961–1967

| senior term = 1971–1983

| appointer = Truman
Kennedy (1962 reappointment)

| termination = death

}}

{{U.S. judgeship row Former

| index = 43

| name = {{sortname|Arnold|Raum}}

| state = MA

| borndied = 1908–1999

| term = 1950–1978

| chief term = —

| senior term = 1978–1998

| appointer = Truman
Eisenhower (1960 reappointment)
Nixon (1972 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 44

| name = {{sortname|Stephen E.|Rice}}

| state = FL

| borndied = 1905–1958

| term = 1950–1958

| chief term = —

| senior term = —

| appointer = Truman
Eisenhower (1956 reappointment)

| termination = death

}}

{{U.S. judgeship row Former

| index = 45

| name = {{sortname|J. Gregory|Bruce}}

| state = KY

| borndied = 1897–1985

| term = 1952–1967

| chief term = —

| senior term = 1967–1981

| appointer = Truman
Eisenhower (1958 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 46

| name = {{sortname|Graydon G.|Withey}}

| state = MI

| borndied = 1910–1994

| term = 1952–1972

| chief term = —

| senior term = 1972–1974

| appointer = Truman
Eisenhower (1960 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 47

| name = {{sortname|Morton P.|Fisher}}

| state = MD

| borndied = 1897–1965

| term = 1954–1965

| chief term = —

| senior term = —

| appointer = Eisenhower
Eisenhower (1956 reappointment)

| termination = death

}}

{{U.S. judgeship row Former

| index = 48

| name = {{sortname|Arnold R.|Baar}}

| state = IL

| borndied = 1891–1954

| term = 1954–1954

| chief term = —

| senior term = —

| appointer = Eisenhower

| termination = death

}}

{{U.S. judgeship row Former

| index = 49

| name = {{sortname|Allin H.|Pierce}}

| state = IL

| borndied = 1897–1980

| term = 1955–1967

| chief term = —

| senior term = 1967–1968

| appointer = Eisenhower
Eisenhower (1960 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 50

| name = {{sortname|Craig S.|Atkins}}

| state = MD

| borndied = 1903–1990

| term = 1955–1972

| chief term = —

| senior term = 1972–1972

| appointer = Eisenhower
Kennedy (1962 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 51

| name = {{sortname|John E.|Mulroney}}

| state = IA

| borndied = 1896–1979

| term = 1955–1966

| chief term = —

| senior term = 1966–1970

| appointer = Eisenhower
Eisenhower (1956 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 52

| name = {{sortname|Bruce|Forrester}}

| state = MO

| borndied = 1908–1995

| term = 1957–1976

| chief term = —

| senior term = 1976–1984

| appointer = Eisenhower
Eisenhower (1958 reappointment)
Nixon (1970 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 53

| name = {{sortname|Russell E.|Train}}

| state = DC

| borndied = 1920–2012

| term = 1957–1965

| chief term = —

| senior term = —

| appointer = Eisenhower
Eisenhower (1958 reappointment)

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 54

| name = {{sortname|William Miller|Drennen}}

| state = WV

| borndied = 1914–2000

| term = 1958–1980

| chief term = 1967–1973

| senior term = 1980–1993

| appointer = Eisenhower
L. Johnson (1968 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 55

| name = {{sortname|Irene F.|Scott}}

| state = AL

| borndied = 1912–1997

| term = 1960–1982

| chief term = —

| senior term = 1982–1997

| appointer = Eisenhower
Nixon (1972 reappointment)

| termination = death

}}

{{U.S. judgeship row Former

| index = 56

| name = {{sortname|William M.|Fay}}

| state = PA

| borndied = 1915–2000

| term = 1961–1985

| chief term = —

| senior term = 1985–2000

| appointer = Kennedy
L. Johnson (1968 reappointment)
Carter (1980 reappointment)

| termination = death

}}

{{U.S. judgeship row Former

| index = 57

| name = {{sortname|Howard|Dawson}}

| state = MD

| borndied = 1922–2016

| term = 1962–1985

| chief term = 1973–1977
1983–1985

| senior term = 1985–1986
1990–2016

| appointer = Kennedy
Nixon (1970 reappointment)

| termination = death

}}

{{U.S. judgeship row Former

| index = 58

| name = {{sortname|Austin|Hoyt}}

| state = CO

| borndied = 1915–1976

| term = 1962–1973

| chief term = —

| senior term = 1973–1976

| appointer = Kennedy

| termination = death

}}

{{U.S. judgeship row Former

| index = 59

| name = {{sortname|Theodore|Tannenwald Jr.}}

| state = NY

| borndied = 1916–1999

| term = 1965–1983

| chief term = 1981–1983

| senior term = 1983–1999

| appointer = L. Johnson
Nixon (1974 reappointment)

| termination = death

}}

{{U.S. judgeship row Former

| index = 60

| name = {{sortname|Charles R.|Simpson|dab=Tax Court judge}}

| state = IL

| borndied = 1921–2015

| term = 1965–1987

| chief term = —

| senior term = 1987–1988

| appointer = L. Johnson
L. Johnson (1968 reappointment)
Carter (1980 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 61

| name = {{sortname|C. Moxley|Featherston}}

| state = VA

| borndied = 1914–1998

| term = 1967–1983

| chief term = 1977–1981

| senior term = 1983–1991

| appointer = L. Johnson
L. Johnson (1968 reappointment)
Carter (1980 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 62

| name = {{sortname|Leo H.|Irwin}}

| state = NC

| borndied = 1917–1995

| term = 1968–1983

| chief term = —

| senior term = 1983–1984

| appointer = L. Johnson
Nixon (1970 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 63

| name = {{sortname|Samuel B.|Sterrett}}

| state = MD

| borndied = 1922–2013

| term = 1968–1988

| chief term = 1985–1988

| senior term = —

| appointer = L. Johnson
Reagan (1985 reappointment)

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 64

| name = {{sortname|William H.|Quealy}}

| state = VA

| borndied = 1913–1993

| term = 1969–1980

| chief term = —

| senior term = —

| appointer = Nixon
Nixon (1972 reappointment)

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 65

| name = {{sortname|William A.|Goffe}}

| state = OK

| borndied = 1929–2019

| term = 1971–1986

| chief term = —

| senior term = 1986–1992

| appointer = Nixon

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 66

| name = {{sortname|Cynthia Holcomb|Hall}}

| state = CA

| borndied = 1929–2011

| term = 1972–1981

| chief term = —

| senior term = —

| appointer = Nixon

| termination = elevation to 9th Cir.

}}

{{U.S. judgeship row Former

| index = 67

| name = {{sortname|Darrell D.|Wiles}}

| state = MO

| borndied = 1914–2001

| term = 1972–1984

| chief term = —

| senior term = 1984–1987

| appointer = Nixon

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 68

| name = {{sortname|Richard C.|Wilbur}}

| state = MD

| borndied = 1936–2020

| term = 1974–1986

| chief term = —

| senior term = 1986–1987

| appointer = Nixon

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 69

| name = {{sortname|Herbert|Chabot}}

| state = MD

| borndied = 1931–2022

| term = 1978–2001

| chief term = —

| senior term = 2001–2015

| appointer = Carter
Clinton (1993 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 70

| name = {{sortname|Arthur|Nims}}

| state = NJ

| borndied = 1923–2019

| term = 1979–1992

| chief term = 1988–1992

| senior term = 1992–2011

| appointer = Carter

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 71

| name = {{sortname|Edna G.|Parker}}

| state = VA

| borndied = 1930–1996

| term = 1980–1995

| chief term = —

| senior term = 1995–1996

| appointer = Carter

| termination = death

}}

{{U.S. judgeship row Former

| index = 72

| name = {{sortname|Sheldon V.|Ekman}}

| state = CT

| borndied = 1920–1982

| term = 1980–1982

| chief term = —

| senior term = —

| appointer = Carter

| termination = death

}}

{{U.S. judgeship row Former

| index = 73

| name = {{sortname|Meade|Whitaker}}

| state = MI

| borndied = 1919–2005

| term = 1982–1989

| chief term = —

| senior term = 1989–1995

| appointer = Reagan

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 74

| name = {{sortname|Jules G.|Körner III}}

| state = MD

| borndied = 1922–2000

| term = 1982–1992

| chief term = —

| senior term = 1992–1997

| appointer = Reagan

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 75

| name = {{sortname|Perry|Shields}}

| state = TN

| borndied = 1925–2002

| term = 1982–1994

| chief term = —

| senior term = 1994–1994

| appointer = Reagan

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 76

| name = {{sortname|Lapsley W.|Hamblen Jr.}}

| state = VA

| borndied = 1926–2012

| term = 1982–1996

| chief term = 1992–1996

| senior term = 1996–2000

| appointer = Reagan

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 78

| name = {{sortname|Charles|Clapp|dab=judge}}

| state = RI

| borndied = 1923–2004

| term = 1983–1993

| chief term = —

| senior term = 1993–1998

| appointer = Reagan

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 79

| name = {{sortname|Stephen|Swift}}

| state = CA/VA

| borndied = 1943–present

| term = 1983–2008

| chief term = —

| senior term = 2008–2009

| appointer = Reagan
Clinton (2000 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 80

| name = {{sortname|Julian|Jacobs}}

| state = MD

| borndied = 1937–present

| term = 1984–1999

| chief term = —

| senior term = 1999–2019

| appointer = Reagan

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 81

| name = {{sortname|Joel|Gerber}}

| state = VA

| borndied = 1940–2022

| term = 1984–2006

| chief term = 2004–2006

| senior term = 2006–2020

| appointer = Reagan
Clinton (2000 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 82

| name = {{sortname|Lawrence A.|Wright}}

| state = VT

| borndied = 1927–2000

| term = 1984–1996

| chief term = —

| senior term = 1996–2000

| appointer = Reagan

| termination = death

}}

{{U.S. judgeship row Former

| index = 83

| name = {{sortname|Carolyn Miller|Parr}}

| state = MD

| borndied = 1937–present

| term = 1985–2001

| chief term = —

| senior term = 2001–2002

| appointer = Reagan

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 84

| name = {{sortname|B. John|Williams}}

| state = VA

| borndied = 1949–present

| term = 1985–1990

| chief term = —

| senior term = —

| appointer = Reagan

| termination = resignation

}}

{{U.S. judgeship row Former

| index = 85

| name = {{sortname|Thomas B.|Wells}}

| state = GA/MD

| borndied = 1945–present

| term = 1986–2011

| chief term = 1997
2000–2004

| senior term = 2011–2022

| appointer = Reagan
G.W. Bush (2001 reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 86

| name = {{sortname|Robert|Ruwe}}

| state = VA

| borndied = 1941–2022

| term = 1987–2002

| chief term = —

| senior term = 2002–2020

| appointer = Reagan

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 87

| name = {{sortname|Laurence|Whalen}}

| state = OK

| borndied = 1944–present

| term = 1987–2002

| chief term = —

| senior term = 2002–2018

| appointer = Reagan

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 88

| name = {{sortname|John O.|Colvin}}

| state = OH

| borndied = 1946–2024

| term = 1988–2003
2004–2016

| chief term = 2006–2012
2013

| senior term = 2016–2024

| appointer = Reagan
G.W. Bush (2004 reappointment)

| termination = death

}}

{{U.S. judgeship row Former

| index = 90

| name = {{sortname|Renato|Beghe}}

| state = NY

| borndied = 1933–2012

| term = 1991–2003

| chief term = —

| senior term = 2003–2012

| appointer = G.H.W. Bush

| termination = death

}}

{{U.S. judgeship row Former

| index = 91

| name = {{sortname|Carolyn|Chiechi}}

| state = MD

| borndied = 1943–present

| term = 1992–2007

| chief term = —

| senior term = 2007–2018

| appointer = G.H.W. Bush

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 92

| name = {{sortname|David|Laro}}

| state = MI

| borndied = 1942–2018

| term = 1992–2007

| chief term = —

| senior term = 2007–2018

| appointer = G.H.W. Bush

| termination = death

}}

{{U.S. judgeship row Former

| index = 95

| name = {{sortname|Joseph H.|Gale}}

| state = VA

| borndied = 1953–present

| term = 1996–2011
2011–2023

| chief term = —

| senior term = 2023–2024

| appointer = Clinton
Obama (reappointment)

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 99

| name = {{sortname|Harry|Haines}}

| state = MT

| borndied = 1939–present

| term = 2003–2009

| chief term = —

| senior term = 2009–2016

| appointer = G.W. Bush

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 100

| name = {{sortname|Robert|Wherry|dab=judge}}

| state = CO

| borndied = 1944–present

| term = 2003–2014

| chief term = —

| senior term = 2014–2018

| appointer = G.W. Bush

| termination = retirement

}}

{{U.S. judgeship row Former

| index = 101

| name = {{sortname|Diane|Kroupa}}

| state = MN

| borndied = 1955–present

| term = 2003–2014

| chief term = —

| senior term = —

| appointer = G.W. Bush

| termination = resignation

}}

{{end U.S. judgeship Former}}

{{seatTableIntro|19}}

{{col-begin}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 1

}}

{{U.S. judge succession note

| text = Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals}}

{{U.S. judge succession row

| name = Korner Jr.

| state = NC

| term = 1924–1927

}}

{{U.S. judge succession row

| name = Siefkin

| state = IL

| term = 1927–1929

}}

{{U.S. judge succession row

| name = McMahon

| state = WI

| term = 1929–1936

}}

{{U.S. judge succession row

| name = Miller

| state = NC

| term = 1936–1937

}}

{{U.S. judge succession row

| name = Kern

| state = IN

| term = 1937–1961

}}

{{U.S. judge succession row

| name = Hoyt

| state = CO

| term = 1962–1973

}}

{{U.S. judge succession row

| name = Wilbur

| state = MD

| term = 1974–1986

}}

{{U.S. judge succession row

| name = Wells

| state = GA/MD

| term = 1986–2011

}}

{{U.S. judge succession row

| name = Nega

| state = IL

| term = 2013–present

}}

{{end U.S. judge succession}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 2}}

{{U.S. judge succession note

| text = Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals}}

{{U.S. judge succession row

| name = Lansdon

| state = KS

| term = 1924–1934}}

{{U.S. judge succession row

| name = Turner

| state = AR

| term = 1934–1962

}}

{{U.S. judge succession row

| name = Dawson

| state = MD

| term = 1962–1985

}}

{{U.S. judge succession row

| name = Williams

| state = VA

| term = 1985–1990

}}

{{U.S. judge succession row

| name = Beghe

| state = NY

| term = 1991–2003

}}

{{U.S. judge succession row

| name = Haines

| state = MT

| term = 2003–2009

}}

{{U.S. judge succession row

| name = Kerrigan

| state = MA

| term = 2012–present

}}

{{end U.S. judge succession}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 3}}

{{U.S. judge succession note

| text = Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals}}

{{U.S. judge succession row

| name = Littleton

| state = TN

| term = 1924–1929

}}

{{U.S. judge succession row

| name = Seawell

| state = NC

| term = 1929–1936

}}

{{U.S. judge succession row

| name = Disney

| state = OK

| term = 1936–1951

}}

{{U.S. judge succession row

| name = Withey

| state = MI

| term = 1952–1972

}}

{{U.S. judge succession row

| name = Wiles

| state = MO

| term = 1972–1984

}}

{{U.S. judge succession row

| name = Wright

| state = VT

| term = 1984–1996

}}

{{U.S. judge succession row

| name = Marvel

| state = MD

| term = 1998–2019

}}

{{U.S. judge succession row

| name = Marshall

| state = VA

| term = 2020–present

}}

{{end U.S. judge succession}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 4}}

{{U.S. judge succession note

| text = Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals}}

{{U.S. judge succession row

| name = Marquette

| state = MT

| term = 1924–1935

}}

{{U.S. judge succession row

| name = Tyson

| state = MS

| term = 1935–1950

}}

{{U.S. judge succession row

| name = Tietjens

| state = OH

| term = 1950–1971

}}

{{U.S. judge succession row

| name = Goff

| state = OK

| term = 1971–1986

}}

{{U.S. judge succession row

| name = Whalen

| state = OK

| term = 1987–2002

}}

{{U.S. judge succession row

| name = Wherry

| state = CO

| term = 2003–2014

}}

{{U.S. judge succession row

| name = Pugh

| state = VA

| term = 2014–present

}}

{{end U.S. judge succession}}

{{col-end}}

{{col-begin}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 5}}

{{U.S. judge succession note

| text = Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals}}

{{U.S. judge succession row

| name = Smith

| state = MA

| term = 1924–1946

}}

{{U.S. judge succession row

| name = LeMire

| state = MO

| term = 1946–1956

}}

{{U.S. judge succession row

| name = Train

| state = DC

| term = 1957–1965

}}

{{U.S. judge succession row

| name = Irwin

| state = NC | term = 1968–1983}}

{{U.S. judge succession row

| name = Swift

| state = CA/VA

| term = 1983–2008

}}

{{U.S. judge succession row

| name = Lauber

| state = DC

| term = 2013–2020

}}

{{U.S. judge succession row

| name = Weiler

| state = LA

| term = 2020–present

}}

{{end U.S. judge succession}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 6}}

{{U.S. judge succession note

| text = Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals}}

{{U.S. judge succession row

| name = Sternhagen

| state = IL

| term = 1924–1946

}}

{{U.S. judge succession row

| name = Johnson

| state = TX

| term = 1946–1956

}}

{{U.S. judge succession row

| name = Forrester

| state = MO

| term = 1957–1976

}}

{{U.S. judge succession row

| name = Chabot

| state = MD

| term = 1978–2001

}}

{{U.S. judge succession row

| name = Goeke

| state = IL

| term = 2003–2018

}}

{{U.S. judge succession row

| name = Toro

| state = VA

| term = 2019–present

}}

{{end U.S. judge succession}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 7}}

{{U.S. judge succession note

| text = Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals}}

{{U.S. judge succession row

| name = Trammell

| state = FL

| term = 1924–1936

}}

{{U.S. judge succession row

| name = Hill

| state = WA

| term = 1936–1953

}}

{{U.S. judge succession row

| name = Baar

| state = IL

| term = 1954

}}

{{U.S. judge succession row

| name = Pierce

| state = IL

| term = 1955–1967

}}

{{U.S. judge succession row

| name = Quealy

| state = VA

| term = 1969–1980

}}

{{U.S. judge succession row

| name = Parker

| state = VA

| term = 1980–1995

}}

{{U.S. judge succession row

| name = Gale

| state = VA

| term = 1996–2023

}}

{{U.S. judge succession row

| name = Fung

| state = CA

| term = 2024–present

}}

{{end U.S. judge succession}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 8}}

{{U.S. judge succession note

| text = Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals}}

{{U.S. judge succession row

| name = Trussell

| state = MN

| term = 1924–1931

}}

{{U.S. judge succession row

| name = Leech

| state = PA

| term = 1932–1952

}}

{{U.S. judge succession row

| name = Bruce

| state = KY

| term = 1952–1967

}}

{{U.S. judge succession row

| name = Sterrett

| state = MD

| term = 1968–1988

}}

{{U.S. judge succession row

| name = Colvin

| state = VA

| term = 1988–2016

}}

{{U.S. judge succession row

| name = Jones

| state = LA

| term = 2019–present

}}

{{end U.S. judge succession}}

{{col-end}}

{{col-begin}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 9}}

{{U.S. judge succession note

| text = Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals}}

{{U.S. judge succession row

| name = Hamel

| state = DC

| term = 1924–1925

}}

{{U.S. judge succession row

| name = Arundell

| state = OR

| term = 1925–1955

}}

{{U.S. judge succession row

| name = Atkins

| state = MD

| term = 1955–1972

}}

{{U.S. judge succession row

| name = Hall

| state = CA

| term = 1972–1981

}}

{{U.S. judge succession row

| name = Cohen

| state = CA

| term = 1982–2012

}}

{{U.S. judge succession row

| name = Ashford

| state = VA

| term = 2014–present

}}

{{end U.S. judge succession}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 10}}

{{U.S. judge succession note

| text = Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals}}

{{U.S. judge succession row

| name = Morris

| state = UT

| term = 1925–1937

}}

{{U.S. judge succession row

| name = Opper

| state = NY

| term = 1938–1964

}}

{{U.S. judge succession row

| name = Tannenwald

| state = NY

| term = 1965–1983

}}

{{U.S. judge succession row

| name = Jacobs

| state = MD

| term = 1984–1999

}}

{{U.S. judge succession row

| name = Holmes

| state = NY

| term = 2003–2018

}}

{{U.S. judge succession row

| name = Way

| state = MD

| term = 2024–present

}}

{{end U.S. judge succession}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 11}}

{{U.S. judge succession note

| text = Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals}}

{{U.S. judge succession row

| name = Phillips

| state = NY

| term = 1925–1931

}}

{{U.S. judge succession row

| name = Goodrich

| state = DC

| term = 1931–1935

}}

{{U.S. judge succession row

| name = Mellott

| state = KS

| term = 1935–1945

}}

{{U.S. judge succession row

| name = Harlan

| state = OH

| term = 1946–1949

}}

{{U.S. judge succession row

| name = Raum

| state = MA

| term = 1950–1978

}}

{{U.S. judge succession row

| name = Nims

| state = NJ

| term = 1979–1992

}}

{{U.S. judge succession row

| name = Chiechi

| state = MD

| term = 1992–2007

}}

{{U.S. judge succession row

| name = Gustafson

| state = VA

| term = 2008–2022

}}

{{U.S. judge succession row

| name = Landy

| state = SC

| term = 2024–present

}}

{{end U.S. judge succession}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 12}}

{{U.S. judge succession note

| text = Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals}}

{{U.S. judge succession row

| name = Green

| state = IA

| term = 1925–1929

}}

{{U.S. judge succession row

| name = Matthews

| state = GA

| term = 1930–1936

}}

{{U.S. judge succession row

| name = Harron

| state = CA

| term = 1936–1960

}}

{{U.S. judge succession row

| name = Scott

| state = AL

| term = 1960–1982

}}

{{U.S. judge succession row

| name = Clapp

| state = RI

| term = 1983–1993

}}

{{U.S. judge succession row

| name = Foley

| state = CA/MD

| term = 1995–present

}}

{{end U.S. judge succession}}

{{col-end}}

{{col-begin}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 13}}

{{U.S. judge succession note

| text = Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals}}

{{U.S. judge succession row

| name = Love

| state = TX

| term = 1925–1933

}}

{{U.S. judge succession row

| name = Adams

| state = TX

| term = 1933–1935

}}

{{U.S. judge succession row

| name = Arnold

| state = IL

| term = 1935–1950

}}

{{U.S. judge succession row

| name = Rice

| state = FL

| term = 1950–1958

}}

{{U.S. judge succession row

| name = Drennen

| state = WV

| term = 1958–1980

}}

{{U.S. judge succession row

| name = Ekman

| state = CT

| term = 1980–1982

}}

{{U.S. judge succession row

| name = Hamblen

| state = VA

| term = 1982–1996

}}

{{U.S. judge succession row

| name = Thornton

| state = VA

| term = 1998–2021}}

{{U.S. judge succession row

| name = Arbeit

| state = DC

| term = 2024–present

}}

{{end U.S. judge succession}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 14}}

{{U.S. judge succession note

| text = Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals}}

{{U.S. judge succession row

| name = MillikenMilliken, Murdock and Van Fossan succeeded original board members Graupner, Ivins and James, but as they were appointed as a group, it is unclear who succeeded whom.

| state = AZ

| term = 1926–1929

}}

{{U.S. judge succession row

| name = Black

| state = TX

| term = 1929–1953

}}

{{U.S. judge succession row

| name = Fisher

| state = MD

| term = 1954–1965

}}

{{U.S. judge succession row

| name = Simpson

| state = IL

| term = 1965–1987

}}

{{U.S. judge succession row

| name = Ruwe

| state = VA

| term = 1987–2002

}}

{{U.S. judge succession row

| name = Kroupa

| state = MN

| term = 2003–2014

}}

{{U.S. judge succession row

| name = Urda

| state = IN

| term = 2018–present

}}

{{end U.S. judge succession}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 15

}}

{{U.S. judge succession note

| text = Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals}}

{{U.S. judge succession row

| name = Murdock

| state = PA

| term = 1926–1961

}}

{{U.S. judge succession row

| name = Fay

| state = PA

| term = 1961–1985

}}

{{U.S. judge succession row

| name = Parr

| state = MD

| term = 1985–2001

}}

{{U.S. judge succession row

| name = Morrison

| state = VA

| term = 2008–2023

}}

{{U.S. judge succession row

| name = Guider III

| state = LA

| term = 2024–present

}}

{{end U.S. judge succession}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 16

}}

{{U.S. judge succession note

| text = Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals}}

{{U.S. judge succession row

| name = Van Fossan

| state = OH

| term = 1926–1955

}}

{{U.S. judge succession row

| name = Mulroney

| state = IA

| term = 1955–1966

}}

{{U.S. judge succession row

| name = Featherston

| state = VA

| term = 1967–1983

}}

{{U.S. judge succession row

| name = Gerber

| state = VA

| term = 1984–2006

}}

{{U.S. judge succession row

| name = Paris

| state = DC

| term = 2008–2023

}}

{{U.S. judge succession row

| name = Jenkins

| state = DC

| term = 2024–present

}}

{{end U.S. judge succession}}

{{col-end}}

{{col-begin}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 17

}}

{{U.S. judge succession note

| text = Established on October 13, 1980 by 96 Stat. 439}}

{{U.S. judge succession row

| name = Whitaker

| state = MI

| term = 1982–1989

}}

{{U.S. judge succession row

| name = Halpern

| state = DC

| term = 1990–2015

}}

{{U.S. judge succession row

| name = Copeland

| state = TX

| term = 2018–present

}}

{{end U.S. judge succession}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 18

}}

{{U.S. judge succession note

| text = Established on October 13, 1980 by 96 Stat. 439}}

{{U.S. judge succession row

| name = Körner III

| state = MD

| term = 1982–1992

}}

{{U.S. judge succession row

| name = Laro

| state = MI

| term = 1992–2007

}}

{{U.S. judge succession row

| name = Buch

| state = VA

| term = 2013–present

}}

{{end U.S. judge succession}}

{{col-break}}

{{start U.S. judge succession

| seat title = Seat 19

}}

{{U.S. judge succession note

| text = Established on October 13, 1980 by 96 Stat. 439}}

{{U.S. judge succession row

| name = Shields

| state = TN

| term = 1982–1994

}}

{{U.S. judge succession row

| name = Vasquez

| state = TX

| term = 1995–2018

}}

{{U.S. judge succession row

| name = Greaves

| state = DC

| term = 2020–present

}}

{{end U.S. judge succession}}

{{col-end}}

{{reflist|group=note}}

• James M. Gussis (1970–1994)
• Joseph N. Ingolia (1970–1977)
• Charles R. Johnston (1970–1980)
• John H. Sacks (1970–1977)
• Randolph F. Caldwell Jr. (1971–1985)
• Lehman C. Aarons (1975–1986)
• Murray H. Falk (1975–1981)
• Francis J. Cantrel (1977–1994)
• Fred S. Gilbert Jr. (1977–1984)
• Edna G. Parker (1977–1980; elevated to a regular seat on the Tax Court)
• John Pajak (1979–2005)
• Marvin F. Peterson (1979–1994; Chief Special Trial Judge, 1987–1994)
• Darrell D. Hallett (1980–1983)
• Fred R. Tansill (1980–1986)
• Lee M. Galloway (1981–1993)
• Helen A. Buckley (1983–1994)
• Joan Seitz Pate (1983–1994)
• Hu S. Vandervort (1984–1989)
• D. Irvin Couvillion (1985–2008)
• Stanley Goldberg (1985–2010)
• Carleton Powell (1985–2007)
• Norman H. Wolfe (1985–2005)
• Larry L. Nameroff (1986–2000)
• Daniel J. Dinan (1991–2003)
• Robert Armen (1993–2019)
• John F. Dean (1994–2014)
• Daniel A. Guy Jr. (2012–2022)

{{Reflist}}

{{refbegin}}

• Some information on this page is from the web site of the U.S. Tax Court, which, as a publication of the United States government, is in the public domain.

{{refend}}

{{commons}}

{{wikisource}}

• {{Official website|https://www.ustaxcourt.gov}}

{{U.S. Tax Court judges}}

{{Law of the United States}}

{{Authority control}}

{{DEFAULTSORT:United States Tax Court}}

Category:United States federal law

Tax Court

Category:Taxation in the United States

Category:1924 establishments in the United States

Category:Courts and tribunals established in 1924