Charles Monroe Trammell (July 6, 1886 – July 26, 1967) was a judge of the United States Board of Tax Appeals (later the United States Tax Court) from 1924 to 1936.

Early life, education, and military service

Born in Lakeland, Florida, Trammell's father was a pioneer who had homesteaded 80 acres (32 ha) of Polk County, Florida, much of which became Lakeland.[1] Trammell received a Ph.B. from Emory University and an LL.B. from the Vanderbilt University Law School.[1][2][3] Returning to Polk County to enter the practice of law in 1909, in 1913 he was elected judge of the County Court of Polk County, Florida.[1][2] At the time, he was the youngest county court judge in the state.[1] Trammell served in that capacity until 1917, when he left to serve in World War I, first entering the United States Army Air Corps, and in March, 1919, transferring to the office of the Judge Advocate General's Corps.[1]

Trammell was appointed to the solicitor's office in Washington, D.C., on October 11, 1920, and then appointed to the United States Board of Tax Appeals in 1924.[2][4] He was one of the original twelve members appointed to the Board, and one of a group of five appointed "from the Bureau of Internal Revenue".[5] Trammel was a cousin of United States Senator Park Trammell, of Florida, a fact that complicated his appointment to the board.[6]

Trammell served on the board for twelve years, until 1936.[4] After leaving the board, he was retained by the Associated Gas and Electric Company in a $40 million matter, for which Trammell's retainer was large enough to stir government concerns about officials leaving government to represent private clients against the United States.[7]

World War II service and later life

During World War II, he again served in the office of the Judge Advocate General, first with the office of the Administrator of Export Control and later with the Board of Economic Warfare.[4]

In 1950, Trammell "announced the opening of offices for the practice of law specializing in tax matters at the Denrike Building, Washington, D.C.",[4] and in 1955, Trammell was noted as serving as legal counsel in the tax evasion trial of wealthy Miami businessman Howard G. Pinder.[8] In 1960, he was selected as a Trustee of his alma mater, Emory University.[9]

Trammell died in Washington, D.C., at the age of 81.

References

  1. 1 2 3 4 5 "Trammell Is Holding Tax Appeal Hearings", Miami Herald (March 11, 1932), p. 2.
  2. 1 2 3 "Newly Appointed Tax Board To Be Organized At Once", The Baltimore Sun (July 4, 1924), p. 6.
  3. ↑ "Thirteen Members of Board of Tax Appeals Reappointed", National Income Tax Magazine (June 1926), vol. 4, no. 6, p. 206-210.
  4. 1 2 3 4 The Judge Advocate Journal, No. 6 (October 1950), p. 30.
  5. ↑ Harold Dubroff and Brant J. Hellwig, U.S. Tax Court: an Historical Analysis (2015).
  6. ↑ "Tax Appeal Board Is Placed In Peril By Senate Delay", The Brooklyn Daily Eagle (June 6, 1926), p. 4.
  7. ↑ "Rich Retainers", The Scranton Tribune (March 11, 1936), p. 4.
  8. ↑ "Pinder Tax Case Slated for Monday: Ex-Judge Serves as Legal Aide", Miami Herald (June 18, 1955), p. B1.
  9. ↑ "Emory Selects Three New Trustees", Chattanooga Daily Times (November 14, 1960), p. 10.
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