Logan Meyer Morris (October 25, 1889 – October 20, 1977) 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 1925 to 1937. Born in

Logan, Utah Logan is a city in Cache County, Utah, United States. The 2020 United States Census, 2020 census recorded the population at 52,778. Logan is the county seat of Cache County and the principal city of the Logan metropolitan area, which includes Ca ...

, Morris received a bachelor's degree from the University of Utah in 1910. He was a Mormon missionary in Switzerland and Germany from 1911 to 1913, and then served as secretary to Senator

Reed Smoot Reed Smoot (January 10, 1862February 9, 1941) was an American politician, businessman, and apostle of the Church of Jesus Christ of Latter-day Saints (LDS Church). A Republican who was first elected to the U.S. Senate by the Utah State Legislat ...

,"Tax Appeal Board Is Placed In Peril By Senate Delay", ''The Brooklyn Daily Eagle'' (June 6, 1926), p. 4."Thirteen Members of Board of Tax Appeals Reappointed", ''National Income Tax Magazine'' (June 1926), vol. 4, no. 6, p. 206-210. moving to

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 ...

, for that purpose in 1914,"Comforts Return Home After Trip", ''The Greenville News'' (November 2, 1966), p. 16. and receiving his law degree from the

George Washington University The George Washington University (GW or GWU) is a Private university, private University charter#Federal, federally-chartered research university in Washington, D.C., United States. Originally named Columbian College, it was chartered in 1821 by ...

in 1917. He served as an officer 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 ...

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 ...

. Returning from the war, he was a clerk for the United States Senate Committee on Public Lands, and an attorney for various government agencies. In 1921, President

Warren G. Harding Warren Gamaliel Harding (November 2, 1865 – August 2, 1923) was the 29th president of the United States, serving from 1921 until his death in 1923. A member of the Republican Party (United States), Republican Party, he was one of the most ...

appointed Morris as a special attorney for 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 ...

, and in 1925, 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 Morris to the newly formed Board of Tax Appeals. Morris served in that body for 12 years, including a four-year term as chief judge. Morris resigned from the Board of Tax Appeals in 1937 to enter private practice, and was succeeded by

Clarence V. Opper Clarence Victor Opper (April 13, 1897 – June 19, 1964) was a judge of the United States Tax Court from 1938 to 1964. Early life, education, and military service Born in New York City to Victor M. and Alice G. Opper, he enlisted in the U.S. Army, ...

."Logan Morris Vacancy On Tax Board Filled", ''The Salt Lake Tribune'' (January 13, 1938), p. 4. Morris retired from the practice of law in 1963, and died at

Washington Hospital Center MedStar Washington Hospital Center is the largest private hospital in Washington, D.C. A member of MedStar Health, the not-for-profit Hospital Center is licensed for 926 beds. Health services in primary, secondary and tertiary care are offer ...

at the age of 88.

References

1889 births 1977 deaths People from Logan, Utah George Washington University Law School alumni Members of the United States Board of Tax Appeals United States Article I federal judges appointed by Calvin Coolidge {{US-federal-judge-stub