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 Trib ...

(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 Trib ...

) from 1924 to 1927. Born in

Winston-Salem, North Carolina Winston-Salem is a city and the county seat of Forsyth County, North Carolina, United States. In the 2020 census, the population was 249,545, making it the second-largest municipality in the Piedmont Triad region, the 5th most populous city in N ...

, Korner received an A.M. from

Trinity College of Arts and Sciences 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 three undergraduate degree programs at Duke, the others ...

, 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 maritime service branch of the United States Armed Forces and one of the eight uniformed services of the United States. It is the largest and most powerful navy in the world, with the estimated tonnage ...

in 1917, during

World War I World War I (28 July 1914 11 November 1918), often abbreviated as WWI, was one of the deadliest global conflicts in history. Belligerents included much of Europe, the Russian Empire, the United States, and the Ottoman Empire, with fightin ...

."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 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 David Hunt Blair (January 13, 1868 – September 13, 1945) served as Commissioner of Internal Revenue from 1921–1929. Blair was associated with Col. Francis Henry Fries the President of Wachovia Bank previous to his appointment as Comm ...

", 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 Congress as part of the Revenue Act of 1862. Section ...

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 Albert Earl James ( – April 24, 1952) was a judge of the United States Board of Tax Appeals (later the United States Tax Court) from 1924 to 1926. James received an A.B. from the University of Wisconsin–Madison in 1906, followed by an A.M. fr ...

and

Adolphus E. Graupner Adolphus Earhart Graupner (February 3, 1875 – September 19, 1947) was a judge of the United States Board of Tax Appeals (later the United States Tax Court) from 1924 to 1926. Born in Clinton, Iowa, Graupner graduated from the University of Calif ...

were the only members not reappointed to the Board when their initial terms expired, reportedly "because of their differences of opinion with

orner Orner is a surname. Notable people with the surname include: * Eric Orner (born 1965), American cartoonist and animator * Eva Orner, Australian film producer and director * Peter Orner, American writer See also * Horner * Mörner {{surname ...

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 Jules is the French form of the Latin "Julius" (e.g. Jules César, the French name for Julius Caesar). It is the given name of: People with the name *Jules Aarons (1921–2008), American space physicist and photographer *Jules Abadie (1876–195 ...

, who also served as a U.S. tax court judge. Korner died in

Chevy Chase, Maryland Chevy Chase () is the name of both a town and an unincorporated census-designated place (Chevy Chase (CDP), Maryland) that straddle the northwest border of Washington, D.C. and Montgomery County, Maryland, United States. Several settlements in th ...

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