Arthur Lee Nims III (January 3, 1923 – September 15, 2019) was an American federal judge who served on 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 ...

Biography

Nims was born in Oklahoma in 1923. After attending public schools in

Macon, Georgia Macon ( ), officially Macon–Bibb County, is a consolidated city-county in Georgia (U.S. state), Georgia, United States. Situated near the Atlantic Seaboard fall line, fall line of the Ocmulgee River, it is southeast of Atlanta and near the ...

, and then

Deerfield Academy Deerfield Academy (often called Deerfield or DA) is an Independent school, independent College-preparatory school, college-preparatory boarding and day school in Deerfield, Massachusetts. Founded in 1797, it is one of the oldest secondary schoo ...

Deerfield, Massachusetts Deerfield is a town in Franklin County, Massachusetts, United States. Settled near the Connecticut River in the 17th century during the colonial era, the population was 5,090 as of the 2020 census. Deerfield is part of the Springfield, Massachus ...

, Nims earned a B.A.,

Williams College Williams College is a Private college, private liberal arts colleges in the United States, liberal arts college in Williamstown, Massachusetts, United States. It was established as a men's college in 1793 with funds from the estate of Ephraim ...

, and

LL.B. A Bachelor of Laws (; LLB) is an undergraduate law degree offered in most common law countries as the primary law degree and serves as the first professional qualification for legal practitioners. This degree requires the study of core legal subje ...

at the

University of Georgia Law School The University of Georgia School of Law (Georgia Law) is the law school of the University of Georgia, a public research university in Athens, Georgia. It was founded in 1859, making it one of the oldest American university law schools in continu ...

, and am

LL.M. A Master of Laws (M.L. or LL.M.; Latin: ' or ') is a postgraduate academic degree, pursued by those either holding an undergraduate academic law degree, a professional law degree, or an undergraduate degree in another subject. In many jurisdi ...

in Taxation at the

New York University Law School The New York University School of Law (NYU Law) is the law school of New York University, a private research university in New York City. Established in 1835, it was the first law school established in New York City and is the oldest survivin ...

. His legal pursuits were interrupted by his service as an officer, Lieutenant (jg.), U.S. Naval Reserve, on active duty in the Pacific Theater during

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 ...

, but he was admitted to the Georgia Bar in 1949. He then entered private practice in Macon until 1951, then worked for the

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 ...

New York City New York, often called New York City (NYC), is the most populous city in the United States, located at the southern tip of New York State on one of the world's largest natural harbors. The city comprises five boroughs, each coextensive w ...

until 1954, and 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 ...

from 1954 to 1955. Nims returned to private practice in

Newark, New Jersey Newark ( , ) is the List of municipalities in New Jersey, most populous City (New Jersey), city in the U.S. state of New Jersey, the county seat of Essex County, New Jersey, Essex County, and a principal city of the New York metropolitan area. ...

, becoming a partner in the

law firm A law firm is a business entity formed by one or more lawyers to engage in the practice of law. The primary service rendered by a law firm is to advise consumer, clients (individuals or corporations) about their legal rights and Obligation, respon ...

of McCarter and English from 1961–79; serving at the same time as Secretary in the Section of Taxation,

American Bar Association The American Bar Association (ABA) is a voluntary association, voluntary bar association of lawyers and law students in the United States; national in scope, it is not specific to any single jurisdiction. Founded in 1878, the ABA's stated acti ...

, 1977–79; Chairman, Section of Taxation,

New Jersey State Bar Association The New Jersey State Bar Association (NJSBA) is a voluntary bar association for the state of New Jersey. History In June 1899, 74 attorneys launched NJSBA in Atlantic City; annual dues were $5.00. Within the next decade, the Canon of Ethics was a ...

, 1969–71; and as a member of the

American Law Institute The American Law Institute (ALI) is a research and advocacy group of judges, lawyers, and legal scholars limited to 3,000 elected members and established in 1923 to promote the clarification and simplification of United States common law and i ...

Nims was appointed by 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 ...

as Judge, United States Tax Court, on June 29, 1979, for a term ending June 28, 1994. He served as Chief Judge of the Tax Court from June 1, 1988, to May 31, 1992, and retired on June 1, 1992, but was recalled as Senior Judge to perform judicial duties. He died on September 15, 2019, aged 96.

Trivia

* Member of the American College of Tax Counsel * Received the Kellogg Award for Lifetime Achievement from Williams College * Received Tax Society of New York University Award for lifetime achievement.

Attribution

Material on this page was copied from th
website of the United States Tax Court
which is published by a United States government agency, and is therefore in the

public domain The public domain (PD) consists of all the creative work to which no Exclusive exclusive intellectual property rights apply. Those rights may have expired, been forfeited, expressly Waiver, waived, or may be inapplicable. Because no one holds ...

References

{{DEFAULTSORT:Nims, Arthur 1923 births 2019 deaths Deerfield Academy alumni Judges of the United States Tax Court United States Article I federal judges appointed by Jimmy Carter University of Georgia alumni Williams College alumni Military personnel from Oklahoma