John Jerome Marquette (April 22, 1879 – October 26, 1935) 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 ...

(later 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 1924 to 1935. Born in

Utica, New York Utica () is the county seat of Oneida County, New York, United States. The tenth-most populous city in New York, its population was 65,283 in the 2020 census. It is located on the Mohawk River in the Mohawk Valley at the foot of the Adiro ...

, Marquette received his law degree from the

University of North Dakota The University of North Dakota (UND) is a Public university, public research university in Grand Forks, North Dakota, United States. It was established by the Dakota Territory, Dakota Territorial Assembly in 1883, six years before the establishm ...

,"Newly Appointed Tax Board To Be Organized At Once", ''The Baltimore Sun'' (July 4, 1924), p. 6."Thirteen Members of Board of Tax Appeals Reappointed", ''National Income Tax Magazine'' (June 1926), vol. 4, no. 6, p. 206-210. and entered the practice of law in

Missoula, Montana Missoula ( ) is a city in and the county seat of Missoula County, Montana, United States. It is located along the Clark Fork River near its confluence with the Bitterroot and Blackfoot rivers in western Montana and at the convergence of five ...

. He served in the

United States Army The United States Army (USA) is the primary Land warfare, land service branch of the United States Department of Defense. It is designated as the Army of the United States in the United States Constitution.Article II, section 2, clause 1 of th ...

for two years during the

Spanish–American War The Spanish–American War (April 21 – August 13, 1898) was fought between Restoration (Spain), Spain and the United States in 1898. It began with the sinking of the USS Maine (1889), USS ''Maine'' in Havana Harbor in Cuba, and resulted in the ...

, in the Philippines, and again during

World War I World War I or the First World War (28 July 1914 – 11 November 1918), also known as the Great War, was a World war, global conflict between two coalitions: the Allies of World War I, Allies (or Entente) and the Central Powers. Fighting to ...

, in the

United States Army Air Corps The United States Army Air Corps (USAAC) was the aerial warfare service component of the United States Army between 1926 and 1941. After World War I, as early aviation became an increasingly important part of modern warfare, a philosophical ri ...

. After a fall at

Bolling Field The origins of the surname Bolling: English language, English: from a nickname for someone with close-cropped hair or a large head, Middle English bolling "pollard", or for a heavy drinker, from Middle English bolling "excessive drinking". German ...

in 1919, he was hospitalized at Walter Reed Hospital for one year. He resigned as captain in December 1920, following his discharge from the hospital. He remained in Washington to practice law there. In 1920, Marquette joined the office of the solicitor in the Internal Revenue Bureau, where he was a legal adviser until President

Calvin Coolidge Calvin Coolidge (born John Calvin Coolidge Jr.; ; July 4, 1872January 5, 1933) was the 30th president of the United States, serving from 1923 to 1929. A Republican Party (United States), Republican lawyer from Massachusetts, he previously ...

appointed him to the Board of Tax Appeals in 1924. He was one of the original twelve members appointed to the Board of Tax Appeals, and one of a group of seven appointed "from the public".Harold Dubroff and Brant J. Hellwig
''U.S. Tax Court: an Historical Analysis''
(2015). In 1935, Marquette travelled to California to hear a case regarding the estate of railroad builder Henry E. Huntington. On the train ride returning to Washington, D.C., Marquette contracted pneumonia, dying at

Sibley Memorial Hospital Sibley Memorial Hospital is a non-profit hospital located in The Palisades neighborhood of Washington, D.C. It is fully accredited by the Joint Commission on Accreditation of Healthcare Organizations, and is licensed by the District of Columbia D ...

at the age of 56.

References

{{DEFAULTSORT:Marquette, John J. Members of the United States Board of Tax Appeals United States Article I federal judges appointed by Calvin Coolidge 1879 births 1935 deaths Military personnel from Utica, New York University of North Dakota alumni Missouri lawyers Lawyers from Washington, D.C.