Adolphus Earhart Graupner (February 3, 1875 – September 19, 1947) was a judge of the

United States Board of Tax Appeals The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tri ...

(later the

United States Tax Court The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tr ...

) from 1924 to 1926. Born in

Clinton, Iowa Clinton is a city in and the county seat of Clinton County, Iowa, United States. The population was 24,469 as of 2020. Clinton, along with DeWitt (also located in Clinton County), was named in honor of the sixth governor of New York, DeWitt Cl ...

, Graupner graduated from the

University of California The University of California (UC) is a public land-grant research university system in the U.S. state of California. The system is composed of the campuses at Berkeley, Davis, Irvine, Los Angeles, Merced, Riverside, San Diego, San Fran ...

in 1897,University of California, Berkeley, ''Annual report of the president of the University on behalf of the regents to his excellency the governor of the State of California'' (1913), p. 45. and was admitted to the bar the same year."A. E. Graupner Funeral Held", ''

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'' (September 21, 1947), p. 17. In 1912 he was elected as a councilor to the Alumni Council. He was later an instructor in Law at UC Hastings. He entered the practice of law until 1913, when he became a superior court judge in

San Francisco San Francisco (; Spanish language, Spanish for "Francis of Assisi, Saint Francis"), officially the City and County of San Francisco, is the commercial, financial, and cultural center of Northern California. The city proper is the List of Ca ...

, California."Newly Appointed Tax Board To Be Organized At Once", ''The Baltimore Sun'' (July 4, 1924), p. 6. He served until 1915, when he left to enlist in the

United States Army The United States Army (USA) is the land warfare, land military branch, service branch of the United States Armed Forces. It is one of the eight Uniformed services of the United States, U.S. uniformed services, and is designated as the Army o ...

, in which he was an infantry captain in

World War I World War I (28 July 1914 11 November 1918), often abbreviated as WWI, was List of wars and anthropogenic disasters by death toll, one of the deadliest global conflicts in history. Belligerents included much of Europe, the Russian Empire, ...

. Upon his return, he resumed the private practice of law until his appointment to the United States Board of Tax Appeals in 1924. Graupner was one of the original twelve members appointed to the United States Board of Tax Appeals, and one of a group of seven appointed "from the public". However, he and Albert E. James were the only members not reappointed to the Board when their initial terms expired, reportedly "because of their differences of opinion with the Board’s Chairman, Jules Gilmer Korner, concerning 'administrative matters'". One editorial noted that James and Graupner, the only judges not recommended for reappointment by the Treasury Department, were the judges who decided against the Treasury in the largest number of cases."Tax Board Discussion", ''Oakland Tribune'' (June 13, 1926), p. 54.

References

External links

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Find A Grave listing for Adolphus E. Graupner
{{DEFAULTSORT:Graupner, Adolphus E. Members of the United States Board of Tax Appeals United States Article I federal judges appointed by Calvin Coolidge 1875 births 1947 deaths University of California alumni United States Army personnel of World War I California state court judges