Jules Gilmer Korner Jr. (July 24, 1888 – January 14, 1967)William G. Scroggins, ''Leaves of a Stunted Shrub: A Genealogy of the Scrogin-Scroggin-Scroggins Family'', Vol. 4 (2009), p. 59. 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 1927. Born in

Winston-Salem, North Carolina Winston-Salem is a city in Forsyth County, North Carolina, United States, and its county seat. At the 2020 United States census, 2020 census, the population was 249,545, making it the List of municipalities in North Carolina, fifth-most populous ...

, Korner received an A.M. from

Trinity College of Arts and Sciences The Trinity College of Arts and Sciences is the undergraduate liberal arts college of Duke University. Founded in 1838, it is the original school of the university. Currently, Trinity is one of five undergraduate degree programs at Duke, the othe ...

, North Carolina in 1909, and later attended the Harvard Law School."Newly Appointed Tax Board To Be Organized At Once", ''The Baltimore Sun'' (July 4, 1924), p. 6. Korner enlisted in the

United States Navy The United States Navy (USN) is the naval warfare, maritime military branch, service branch of the United States Department of Defense. It is the world's most powerful navy with the largest Displacement (ship), displacement, at 4.5 millio ...

in 1917, 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 ...

."Thirteen Members of Board of Tax Appeals Reappointed", ''National Income Tax Magazine'' (June 1926), vol. 4, no. 6, p. 206-210. After the war resumed the practice of law in Winston-Salem. He joined the

Bureau of Internal Revenue The Bureau of Internal Revenue'' ''(BIR; ) is a revenue service for the Philippine government, which is responsible for collecting more than half of the total tax revenues of the government. It is an agency of the Department of Finance and i ...

as special attorney in the office of the solicitor on July 1, 1921. He was appointed assistant solicitor in charge of the penal division on January 1, 1923. Korner was one of the original twelve members appointed to the Board of Tax Appeals, and one of a group of five appointed "from the Bureau of Internal Revenue". Korner was "an intimate personal friend of David H. Blair", who was

Commissioner of Internal Revenue The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury. The office of Commissioner was created by United States Congress, Congress as part of the Reven ...

at the time of Korner's appointment."Tax Appeal Board Is Placed In Peril By Senate Delay", ''The Brooklyn Daily Eagle'' (June 6, 1926), p. 4. During Korner's service as chairman of the board, Albert E. James and Adolphus E. Graupner were the only members not reappointed to the Board when their initial terms expired, reportedly "because of their differences of opinion with orner concerning 'administrative matters'".Harold Dubroff and Brant J. Hellwig,
U.S. Tax Court: an Historical Analysis
' (2015), p. 207. Korner married Susan Leonard Brown died in October 1917, with whom he had one son, Jules G. Korner III, who also served as a U.S. tax court judge. Korner died in

Chevy Chase, Maryland Chevy Chase () is the colloquial name of an area that includes a town, several incorporated villages, and an unincorporated census-designated place in southern Montgomery County, Maryland; and one adjoining neighborhood in northwest Washington, D ...

at the age of 78.

References

1888 births 1967 deaths People from Winston-Salem, North Carolina Duke University alumni Members of the United States Board of Tax Appeals United States Article I federal judges appointed by Calvin Coolidge {{US-judge-stub