Darrell D. Wiles
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Darrell D. Wiles
Darrell D. Wiles (1914 – January 3, 2001) was a judge of the United States Tax Court from 1972 to 1984. Early life and education Born in Fraser, Iowa, Wiles attended public schools in Fort Dodge, Iowa, graduating in 1933, and thereafter receiving a B.A. from the State University of Iowa in 1938 and J.D. from the same institution in 1940.''Official Congressional Directory'' (1979), p. 748. Career In 1940, Wiles was admitted to the Iowa bar and later to the Missouri bar in 1948. From 1944 to 1948, he worked as a tax attorney with the Office of the Chief Counsel for the Internal Revenue Service 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 ... In 1948, Wiles joined the St. Louis law firm of Lewis, Rice, Tucker, Allen, and Chubb, becoming a partner in 1953. He l ...
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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 I of the Constitution of the United States, U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigation, litigate tax matters in a variety of legal settings, outside of Bankruptcy in the United States, bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the ...
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Fraser, Iowa
Fraser is a city in Dodge Township, Boone County, Iowa, United States. The population was 101 at the time of the 2020 census. It is part of the Boone, Iowa Micropolitan Statistical Area, which is a part of the larger Ames– Boone Combined Statistical Area. The city is located along the Des Moines River. History Fraser was platted in 1893 by the Fraser Coal Company. Within a couple of decades, the coal mines were exhausted. The Boone and Scenic Valley Railroad runs through the town. Geography According to the United States Census Bureau, the city has a total area of , of which is land and is water. Demographics 2020 census As of the census of 2020, there were 101 people, 40 households, and 31 families residing in the city. The population density was 88.8 inhabitants per square mile (34.3/km2). There were 49 housing units at an average density of 43.1 per square mile (16.6/km2). The racial makeup of the city was 96.0% White, 0.0% Black or African American, 1.0% Native ...
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Fort Dodge, Iowa
Fort Dodge is a city in and the county seat of Webster County, Iowa, United States, along the Des Moines River. The population was 24,871 in the 2020 United States census, 2020 census, a decrease from 25,136 in 2000 United States Census, 2000. Fort Dodge is a major commercial center for North Central and Northwest Iowa. It is located on U.S. Route 20 in Iowa, U.S. Routes 20 and U.S. Route 169, 169. History Fort Dodge traces its beginnings to 1850 when Capt. Samuel Woods, with his E Company of the 6th Infantry Regiment (United States), 6th Infantry were sent from Fort Snelling to erect and garrison a fort at the junction of the Des Moines River and Lizard Creek (Iowa), Lizard Creek, they arrived August 2, 1850. It was originally named Fort Clarke, in honor of Brev. Brig. Gen. Newman S. Clarke, colonel of the Sixth 151, but was renamed Fort Dodge because there was another fort with the same name in Texas. It was named after Henry Dodge, a governor of Wisconsin Territory (which h ...
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Bachelor Of Arts
A Bachelor of Arts (abbreviated B.A., BA, A.B. or AB; from the Latin ', ', or ') is the holder of a bachelor's degree awarded for an undergraduate program in the liberal arts, or, in some cases, other disciplines. A Bachelor of Arts degree course is generally completed in three or four years, depending on the country and institution. * Degree attainment typically takes five or more years in Argentina, Brazil, Chile, and Peru. * Degree attainment typically takes four years in Afghanistan, Armenia, Azerbaijan, Bangladesh, Brunei, Bulgaria, Canada (except Quebec), China, Egypt, Finland, Georgia, Ghana, Greece, Hong Kong, Indonesia, India, Iran, Iraq, Ireland, Jamaica, Japan, Kazakhstan, Kenya, Kuwait, Latvia, Lebanon, Lithuania, Malaysia, Mexico, Mongolia, Myanmar, Nepal, the Netherlands, Nigeria, Pakistan, the Philippines, Qatar, Russia, Saudi Arabia, Scotland, Serbia, Singapore, South Africa, South Korea, Spain, Sri Lanka, Taiwan, Thailand, Turkey, Ukraine, the United S ...
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State University Of Iowa
The University of Iowa (U of I, UIowa, or Iowa) is a public research university in Iowa City, Iowa, United States. Founded in 1847, it is the oldest and largest university in the state. The University of Iowa is organized into 12 colleges offering more than 200 areas of study and 7 professional degrees. On an urban 1,880-acre campus on the banks of the Iowa River, the University of Iowa is classified among "R1: Doctoral Universities – Very high research activity". In fiscal year 2021, research expenditures at Iowa totaled $818 million. The university was the original developer of the Master of Fine Arts degree, and it operates the Iowa Writers' Workshop, whose alumni include 17 of the university's 46 Pulitzer Prize winners. Iowa is a member of the Association of American Universities and the Universities Research Association. Among public universities in the United States, UI was the first to become coeducational and host a department of religious studies; it also opened th ...
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Juris Doctor
A Juris Doctor, Doctor of Jurisprudence, or Doctor of Law (JD) is a graduate-entry professional degree that primarily prepares individuals to practice law. In the United States and the Philippines, it is the only qualifying law degree. Other jurisdictions, such as Australia, Canada, and Hong Kong, offer both the postgraduate JD degree as well as the undergraduate Bachelor of Laws, Bachelor of Civil Law, or other qualifying law degree. Originating in the United States in 1902, the degree generally requires three years of full-time study to complete and is conferred upon students who have successfully completed coursework and practical training in legal studies. The JD curriculum typically includes fundamental legal subjects such as constitutional law, civil procedure, criminal law, contracts, property, and torts, along with opportunities for specialization in areas like international law, corporate law, or public policy. Upon receiving a JD, graduates must pass a bar examinatio ...
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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 administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the United States Department of the Treasury, Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act. The IRS originates from the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax to fund the American Civil War. The temporary measure funded over a fifth of the Union's war expens ...
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1914 Births
This year saw the beginning of what became known as the First World War, after Archduke Franz Ferdinand of Austria, heir to the Austrian throne was Assassination of Archduke Franz Ferdinand, assassinated by Serbian nationalist Gavrilo Princip. It also saw the first airline to provide scheduled regular commercial passenger services with heavier-than-air aircraft, with the St. Petersburg–Tampa Airboat Line. Events January * January 1 – The St. Petersburg–Tampa Airboat Line in the United States starts services between St. Petersburg, Florida, St. Petersburg and Tampa, Florida, becoming the first airline to provide scheduled regular commercial passenger services with heavier-than-air aircraft, with Tony Jannus (the first federally-licensed pilot) conveying passengers in a Benoist XIV flying boat. Abram C. Pheil, mayor of St. Petersburg, is the first airline passenger, and over 3,000 people witness the first departure. * January 11 **The Sakurajima volcano in Japan ...
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2001 Deaths
This is a list of lists of deaths of notable people, organized by year. New deaths articles are added to their respective month (e.g., Deaths in ) and then linked below. 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 Earlier years ''Deaths in years earlier than this can usually be found in the main articles of the years.'' See also * Lists of deaths by day * Deaths by year (category) {{DEFAULTSORT:deaths by year ...
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University Of Iowa Alumni
A university () is an institution of tertiary education and research which awards academic degrees in several academic disciplines. ''University'' is derived from the Latin phrase , which roughly means "community of teachers and scholars". Universities typically offer both undergraduate and postgraduate programs. The first universities in Europe were established by Catholic monks. The University of Bologna (), Italy, which was founded in 1088, is the first university in the sense of: *being a high degree-awarding institute. *using the word (which was coined at its foundation). *having independence from the ecclesiastic schools and issuing secular as well as non-secular degrees (with teaching conducted by both clergy and non-clergy): grammar, rhetoric, logic, theology, canon law and notarial law.Hunt Janin: "The university in medieval life, 1179–1499", McFarland, 2008, , p. 55f.de Ridder-Symoens, Hilde''A History of the University in Europe: Volume 1, Universities in the Midd ...
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Judges 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 I of the Constitution of the United States, U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigation, litigate tax matters in a variety of legal settings, outside of Bankruptcy in the United States, bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the ...
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