Sheldon Victor Ekman (March 12, 1920 – January 21, 1982) was an American attorney and tax law expert who served as a judge of the

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 ...

from 1980 to 1982. Born in

Manchester, New Hampshire Manchester is the List of municipalities in New Hampshire, most populous city in the U.S. state of New Hampshire. Located on the banks of the Merrimack River, it had a population of 115,644 at the 2020 United States census, 2020 census. Manches ...

, Ekman received an A.B. from

Harvard College Harvard College is the undergraduate education, undergraduate college of Harvard University, a Private university, private Ivy League research university in Cambridge, Massachusetts, United States. Part of the Harvard Faculty of Arts and Scienc ...

in 1939,''Harvard Law School - Yearbook'' (1940), p. 154.''Official Congressional Directory'' (1981), p. 744. followed by a J.D. from

Harvard Law School Harvard Law School (HLS) is the law school of Harvard University, a Private university, private research university in Cambridge, Massachusetts. Founded in 1817, Harvard Law School is the oldest law school in continuous operation in the United ...

in 1942. He served in the

United States Navy The United States Navy (USN) is the naval warfare, maritime military branch, service branch of the United States Department of Defense. It is the world's most powerful navy with the largest Displacement (ship), displacement, at 4.5 millio ...

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 ...

, from 1942 to 1945, attaining the rank of lieutenant. He was a trial attorney in the Office of Chief Counsel,

Internal Revenue Service The Internal Revenue Service (IRS) is the revenue service for the Federal government of the United States, United States federal government, which is responsible for collecting Taxation in the United States, U.S. federal taxes and administerin ...

, in New York City, from 1945 to 1950. He then enterered private practice as a tax principal with S. D. Leidesdorf & Co., also in New York, from 1950 to 1969. He was then a partner with Reavis & McGrath in New York from 1969 to 1980, also becoming an adjunct professor of law and taxation at

New York University New York University (NYU) is a private university, private research university in New York City, New York, United States. Chartered in 1831 by the New York State Legislature, NYU was founded in 1832 by Albert Gallatin as a Nondenominational ...

in 1979. He also taught classes at various points for

Ohio State University The Ohio State University (Ohio State or OSU) is a public university, public Land-grant university, land-grant research university in Columbus, Ohio, United States. A member of the University System of Ohio, it was founded in 1870. It is one ...

Rutgers University Rutgers University ( ), officially Rutgers, The State University of New Jersey, is a Public university, public land-grant research university consisting of three campuses in New Jersey. Chartered in 1766, Rutgers was originally called Queen's C ...

, the

University of Miami The University of Miami (UM, UMiami, Miami, U of M, and The U) is a private university, private research university in Coral Gables, Florida, United States. , the university enrolled 19,852 students in two colleges and ten schools across over ...

New York Law School New York Law School (NYLS) is a private, American law school in the Tribeca neighborhood in Manhattan, New York City. The third oldest law school in New York City, its history predates its official founding in 1891 by Theodore William Dwight, T ...

, and

The New School for Social Research The New School for Social Research (NSSR), previously known as The University in Exile and The New School University, is a graduate-level educational division of The New School in New York City, United States. NSSR enrolls more than 1,000 stud ...

. Ekman "wrote extensively on his specialties and his research was published in various proceedings". On June 2, 1980, President

Jimmy Carter James Earl Carter Jr. (October 1, 1924December 29, 2024) was an American politician and humanitarian who served as the 39th president of the United States from 1977 to 1981. A member of the Democratic Party (United States), Democratic Party ...

appointed Ekman to the U.S. Tax Court for a 15-year term, to succeed Judge

William M. Drennen William is a masculine given name of Germanic origin. It became popular in England after the Norman conquest in 1066,All Things William"Meaning & Origin of the Name"/ref> and remained so throughout the Middle Ages and into the modern era. It is ...

. Ekman married Judith Saturen in 1943, with whom he had a son Richard H., and a daughter, Joanna K. Two years after his appointment to the Tax Court, Ekman died from a

heart attack A myocardial infarction (MI), commonly known as a heart attack, occurs when Ischemia, blood flow decreases or stops in one of the coronary arteries of the heart, causing infarction (tissue death) to the heart muscle. The most common symptom ...

at the age of 61, while on judicial assignment in

Philadelphia Philadelphia ( ), colloquially referred to as Philly, is the List of municipalities in Pennsylvania, most populous city in the U.S. state of Pennsylvania and the List of United States cities by population, sixth-most populous city in the Unit ...

References

1982 deaths 1920 births People from Manchester, New Hampshire Harvard College alumni Harvard Law School alumni United States Navy officers United States Navy personnel of World War II Judges of the United States Tax Court United States Article I federal judges appointed by Jimmy Carter {{US-federal-judge-stub