Perry Shields (January 12, 1925 – January 14, 2002) 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 ...

. Born in Townsend, Blount County,

Tennessee Tennessee (, ), officially the State of Tennessee, is a landlocked U.S. state, state in the Southeastern United States, Southeastern region of the United States. It borders Kentucky to the north, Virginia to the northeast, North Carolina t ...

, Shields graduated from Everett High School in

Maryville, Tennessee Maryville is a city in and the county seat of Blount County, Tennessee. Its population was 31,907 at the 2020 United States census, 2020 census. History The Great Indian Warpath (which was used to build the route U.S. Route 411, US-411) was long ...

in 1943, and enlisted in the U.S. Army. He attended

Yale University Yale University is a Private university, private Ivy League research university in New Haven, Connecticut, United States. Founded in 1701, Yale is the List of Colonial Colleges, third-oldest institution of higher education in the United Stat ...

and

Princeton University Princeton University is a private university, private Ivy League research university in Princeton, New Jersey, United States. Founded in 1746 in Elizabeth, New Jersey, Elizabeth as the College of New Jersey, Princeton is the List of Colonial ...

while in the Army before being assigned as a medical aide in the 104th Infantry Division. In 1944 he was in combat in

World War II World War II or the Second World War (1 September 1939 – 2 September 1945) was a World war, global conflict between two coalitions: the Allies of World War II, Allies and the Axis powers. World War II by country, Nearly all of the wo ...

, serving in

France France, officially the French Republic, is a country located primarily in Western Europe. Overseas France, Its overseas regions and territories include French Guiana in South America, Saint Pierre and Miquelon in the Atlantic Ocean#North Atlan ...

Belgium Belgium, officially the Kingdom of Belgium, is a country in Northwestern Europe. Situated in a coastal lowland region known as the Low Countries, it is bordered by the Netherlands to the north, Germany to the east, Luxembourg to the southeas ...

, the

Netherlands , Terminology of the Low Countries, informally Holland, is a country in Northwestern Europe, with Caribbean Netherlands, overseas territories in the Caribbean. It is the largest of the four constituent countries of the Kingdom of the Nether ...

, and

Germany Germany, officially the Federal Republic of Germany, is a country in Central Europe. It lies between the Baltic Sea and the North Sea to the north and the Alps to the south. Its sixteen States of Germany, constituent states have a total popu ...

. He was severely wounded near Aachen, Germany, resulting in the

amputation Amputation is the removal of a Limb (anatomy), limb or other body part by Physical trauma, trauma, medical illness, or surgery. As a surgical measure, it is used to control pain or a disease process in the affected limb, such as cancer, malign ...

of his left leg. After he returned to the United States and recovered from his injuries, Shields attended undergraduate school at

Duke University Duke University is a Private university, private research university in Durham, North Carolina, United States. Founded by Methodists and Quakers in the present-day city of Trinity, North Carolina, Trinity in 1838, the school moved to Durham in 1 ...

for two years before entering its law school. He received his law degree from the

Duke University School of Law The Duke University School of Law is the law school of Duke University, a private research university in Durham, North Carolina. One of Duke's 10 schools and colleges, the School of Law is a constituent academic unit that began in 1868 as the ...

in 1950. After serving two years as a revenue agent with 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 ...

, Shields became an attorney in the Chief Counsel's Office, Internal Revenue Service, where he served 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 the Claims Division. From 1954 to 1956 he was a civil advisory and trial attorney in the IRS Regional Counsel's offices in

Atlanta, Georgia Atlanta ( ) is the List of capitals in the United States, capital and List of municipalities in Georgia (U.S. state), most populous city in the U.S. state of Georgia (U.S. state), Georgia. It is the county seat, seat of Fulton County, Georg ...

, and

Greensboro, North Carolina Greensboro (; ) is a city in Guilford County, North Carolina, United States, and its county seat. At the 2020 United States census, 2020 census, its population was 299,035; it was estimated to be 307,381 in 2024. It is the List of municipalitie ...

. Shields returned to Tennessee to enter private practice, specializing in tax matters, in

Knoxville Knoxville is a city in Knox County, Tennessee, United States, and its county seat. It is located on the Tennessee River and had a population of 190,740 at the 2020 United States census. It is the largest city in the East Tennessee Grand Division ...

and

Chattanooga Chattanooga ( ) is a city in Hamilton County, Tennessee, United States, and its county seat. It is located along the Tennessee River and borders Georgia (U.S. state), Georgia to the south. With a population of 181,099 in 2020, it is Tennessee ...

from 1956 until 1982. On November 14, 1981, Shields was appointed to the United States Tax Court by President

Ronald Reagan Ronald Wilson Reagan (February 6, 1911 – June 5, 2004) was an American politician and actor who served as the 40th president of the United States from 1981 to 1989. He was a member of the Republican Party (United States), Republican Party a ...

, taking the oath of office on February 5, 1982. He assumed senior status on April 1, 1994, and continued to serve as a senior judge on recall until his retirement on July 1, 1994. Shields died in

Knoxville, Tennessee Knoxville is a city in Knox County, Tennessee, United States, and its county seat. It is located on the Tennessee River and had a population of 190,740 at the 2020 United States census. It is the largest city in the East Tennessee Grand Division ...

from complications from a

stroke Stroke is a medical condition in which poor cerebral circulation, blood flow to a part of the brain causes cell death. There are two main types of stroke: brain ischemia, ischemic, due to lack of blood flow, and intracranial hemorrhage, hemor ...

. He was interred with military honors in the Bethel Baptist Church Cemetery at Townsend, Tennessee. He was survived by his wife of 50 years, Bonnie Shields; a son, Bailey, of Maryville, Tennessee; two daughters, Leslie, of Knoxville, Tennessee, and Beth, of Savannah, Georgia; and three grandchildren.

Notes

* Material on this page was adapted fro
a January 17, 2002 press release issued by the United States Tax Court
a document in the

public domain The public domain (PD) consists of all the creative work to which no Exclusive exclusive intellectual property rights apply. Those rights may have expired, been forfeited, expressly Waiver, waived, or may be inapplicable. Because no one holds ...

as a publication of the United States government.

External links

Nomination of Three Judges of the United States Tax Court
(November 14, 1981) {{DEFAULTSORT:Shields, Perry 1925 births 2002 deaths Judges of the United States Tax Court United States Article I federal judges appointed by Ronald Reagan People from Blount County, Tennessee Duke University School of Law alumni Internal Revenue Service people Yale University alumni Princeton University alumni United States Army personnel of World War II