Darrell D. Wiles (1914 – January 3, 2001) was 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 1972 to 1984.
Early life and education
Born in
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 St ...
, Wiles attended public schools in
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. F ...
, graduating in 1933, and thereafter receiving a
B.A.
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 ...
from the
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 offer ...
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
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
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 later co-founded the law firm Wiles and Giljum in 1969.
During his career, Wiles worked in several legal organizations, including the American Judicature Society and the American Bar Association's Section of Taxation, where he held the positions of secretary from 1960 to 1962 and council member from 1967 to 1970.
He also held leadership roles in the Missouri Bar Association and the Bar Association of Metropolitan St. Louis.
In 1972, Wiles was appointed to the U.S. Tax Court, succeeding the retiring Judge Graydon G. Withey.
His term was set to expire in 1987.
Wiles contributed to the field of tax law through his participation in various legal committees and conferences, including serving as chair of multiple taxation committees and the Mid-American Tax Conference in 1967.
Personal life
Wiles married Helen Frick, with whom he had two daughters.
References
{{DEFAULTSORT:Wiles, Darrell D.
1914 births
2001 deaths
University of Iowa alumni
Judges of the United States Tax Court
United States Article I federal judges appointed by Richard Nixon