Mortimer Caplin
Encyclopedia
Mortimer Maxwell Caplin (born July 11, 1916) is an American
lawyer and educator and the founding member of Caplin & Drysdale
http://www.capdale.com. Born in New York City
, he holds B.S.
and LL.B degrees from University of Virginia
and Doctor of Juridical Science
from New York University
.
First in his class at University of Virginia School of Law
, and Editor-in-Chief of Virginia Law Review, Caplin served as a law clerk to U.S. Circuit Judge Armistead M. Dobie
. He then practiced law in New York City from 1941 to 1950, with time out for military service in the United States Navy
. During the invasion of Normandy he served as U.S. Navy beachmaster pdf file, cited as member of initial landing force on Omaha Beach
and the recipient of the French Legion of Honor.
In 1950, Caplin returned to UVA as professor of law, specializing in tax
and corporate law
and publishing extensively in these fields. He also engaged in practice as counsel to a Virginia law firm.
's election, Caplin served on the President's Task Force on Taxation and in January 1961 was appointed U.S. Commissioner of Internal Revenue
http://www.time.com/time/covers/0,16641,19630201,00.html http://www.taxhistory.org/Commissioners.htm. During his tenure at the IRS, he appeared on the cover http://www.time.com/time/covers/0,16641,19630201,00.html of Time Magazine, which describes him as a "highly respected tax expert" and credits him for influencing President Kennedy's tax proposals http://www.time.com/time/magazine/article/0,9171,829745,00.html. While he was Commissioner, President Kennedy also visited the IRS - the first time a U.S. President had visited IRS headquarters (view video http://millercenter.org/newsroom/news/tax2010#kennedy on the Miller Center's Presidents and Tax Policy webpage). Caplin remained at the Internal Revenue Service
until July 1964 when he resigned to form the law firm of Caplin & Drysdale. Upon his leave, The Washington Post published an article about Caplin's accomplishments as Commissioner, which included helping to tighten the administration of tax laws, building the IRS's public image and implementing a nationwide computer system centralized with a basic taxpayer master file.
In his law practice, Caplin uses his broad experience dealing with U.S. Treasury Department, Internal Revenue Service, U.S. Justice Department, and the tax committees of the United States Congress
. His area of expertise includes tax planning, dispute resolution
, trials and appeals.
http://www.gwu.edu/~newsctr/newscenter/guide/1_tour/bot.cfm; University of the Virgin Islands
; Peace Through Law Education Fund; Arena Stage; Shakespeare Theatre; Wolf Trap Foundation. He served for over ten years as Chair of the UVA Council for the Arts http://www.virginia.edu/uvatoday/newsRelease.php?id=283 and is now Honorary Chair. Caplin now serves on the following boards: Governing Council of UVA's Miller Center of Public Affairs
http://millercenter.virginia.edu/about/council.html; Board of Directors, Environmental & Energy Study Institute http://www.eesi.org/about/board.htm; and Chair, Board of Advisors of The Hospitality & Information Service for Diplomats ("THIS"), Washington, D.C. He is also on the board of directors of Danaher Corporation
and Presidential Realty Corporation.
Medal in Law http://www.law.virginia.edu/Lawweb/LawWeb2.nsf/00a275e5bafb6d458525647900760437/67390ee5f61c4ba285256a32006f401f?OpenDocument http://www.virginia.edu/topnews/releases2001/tjaward-april-3-2001.html, the university's highest honor.
He was also named "Chevalier" of the Légion d'honneur
or Legion of Honor http://www.virginia.edu/uvatoday/newsRelease.php?id=7949 by the President of the French Republic
for his contributions to the United States' decisive role in the liberation of France
during World War II
. The Maryland General Assembly
issued an official citation in recognition of his appointment as "Chevalier" of the Legion of Honor.
He also received the Medal of the Jubilee of Liberty, which was authorized by the Governor of the Normandy Region. On leaving the U.S. government, he received the Alexander Hamilton
Award, the highest award conferred by the Secretary of the Treasury for his "distinguished leadership”.
He is also the recipient of the Achievement Award, Tax Society of New York University
; Judge Learned Hand Human Relations Award, American Jewish Committee
; Tax Executives Institute Distinguished Service Award; The Federal Bar Association
's Kenneth S. Liles Award; The Miller Center of Public Affairs' Elizabeth Scott Award http://www.americanbarfoundation.org/about/ABF_Board_News/District_of_Columbia_Life_Benefactor_Fellow_Mortimer_M__Caplin.html; Veterans of Foreign Wars Public Service Award; Virginia State Bar and Award http://www.capdale.com/mcaplin.
He was granted Professor Emeritus from the University of Virginia, after having served as Professor of Law (1950–1961) and Visiting Professor of Law (1965–1987). He was a member of Phi Beta Kappa and Omicron Delta Kappa at the University of Virginia. Caplin is listed in the 2010 edition of The Best Lawyers in America http://www.bestlawyers.com/lawyers/Mortimer_M_Caplin/default.aspx in the specialty of Tax Law.
Also, the Miller Center of Public Affairs hosted a prominent economic conference called the Mortimer Caplin Conference on the World Economy on December 10–11, 2009 http://millercenter.org/policy/caplin/2009. Since its inception in 2008, the conference brings together leading experts to examine crucial economic issues on the global stage pdf file.
Most recently, he was selected for the Veterans History Project, which preserves and presents personal accounts of American veterans in order to help future generations to better understand the realities of war. View Caplin's narrative: http://lcweb2.loc.gov/diglib/vhp/story/loc.natlib.afc2001001.68515/
Caplin is married to screenwriter Ruth Sacks http://www.imdb.com/title/tt0421229/, whose film, "Mrs. Palfrey at the Claremont
," was released in 2005. The picture won "Best Film in Japan" in 2010. Recently, the Caplins donated $4 million to the University of Virginia to help build the Ruth Caplin Theatre, located inside the university's new $13.5 million drama building addition http://www2.dailyprogress.com/news/2010/oct/19/uva-break-ground-arts-addition-ar-573617/.
United States
The United States of America is a federal constitutional republic comprising fifty states and a federal district...
lawyer and educator and the founding member of Caplin & Drysdale
Caplin & Drysdale
Founded by Mortimer Caplin, Commissioner of Internal Revenue under John F. Kennedy , Caplin & Drysdale is a boutique law firm with offices in Washington, D.C. and New York .-History:...
http://www.capdale.com. Born in New York City
New York City
New York is the most populous city in the United States and the center of the New York Metropolitan Area, one of the most populous metropolitan areas in the world. New York exerts a significant impact upon global commerce, finance, media, art, fashion, research, technology, education, and...
, he holds B.S.
Bachelor of Science
A Bachelor of Science is an undergraduate academic degree awarded for completed courses that generally last three to five years .-Australia:In Australia, the BSc is a 3 year degree, offered from 1st year on...
and LL.B degrees from University of Virginia
University of Virginia
The University of Virginia is a public research university located in Charlottesville, Virginia, United States, founded by Thomas Jefferson...
and Doctor of Juridical Science
Doctor of Juridical Science
Doctor of Juridical Science, Doctor of the Science of Law, Scientiae Juridicae Doctor , abbreviated J.S.D. or S.J.D., is a research doctorate in law and equivalent to the PhD It is offered primarily in the United States, where it originated, and in Canada...
from New York University
New York University
New York University is a private, nonsectarian research university based in New York City. NYU's main campus is situated in the Greenwich Village section of Manhattan...
.
First in his class at University of Virginia School of Law
University of Virginia School of Law
The University of Virginia School of Law was founded in Charlottesville in 1819 by Thomas Jefferson as one of the original subjects taught at his "academical village," the University of Virginia. The law school maintains an enrollment of approximately 1,100 students in its initial degree program...
, and Editor-in-Chief of Virginia Law Review, Caplin served as a law clerk to U.S. Circuit Judge Armistead M. Dobie
Armistead Mason Dobie
Armistead Mason Dobie was a law professor and United States federal judge.-University leader:A native of Norfolk, Virginia, Dobie received a B.A. from the University of Virginia in 1901, an M.A. from the same institution in 1902, and an LL.B. from the University of Virginia School of Law in 1904....
. He then practiced law in New York City from 1941 to 1950, with time out for military service in the United States Navy
United States Navy
The United States Navy is the naval warfare service branch of the United States Armed Forces and one of the seven uniformed services of the United States. The U.S. Navy is the largest in the world; its battle fleet tonnage is greater than that of the next 13 largest navies combined. The U.S...
. During the invasion of Normandy he served as U.S. Navy beachmaster pdf file, cited as member of initial landing force on Omaha Beach
Omaha Beach
Omaha Beach is the code name for one of the five sectors of the Allied invasion of German-occupied France in the Normandy landings on 6 June 1944, during World War II...
and the recipient of the French Legion of Honor.
In 1950, Caplin returned to UVA as professor of law, specializing in tax
Tax law
Tax law is the codified system of laws that describes government levies on economic transactions, commonly called taxes.-Major issues:Primary taxation issues facing the governments world over include;* taxes on income and wealth...
and corporate law
Corporate law
Corporate law is the study of how shareholders, directors, employees, creditors, and other stakeholders such as consumers, the community and the environment interact with one another. Corporate law is a part of a broader companies law...
and publishing extensively in these fields. He also engaged in practice as counsel to a Virginia law firm.
Government experience
Following President John F. KennedyJohn F. Kennedy
John Fitzgerald "Jack" Kennedy , often referred to by his initials JFK, was the 35th President of the United States, serving from 1961 until his assassination in 1963....
's election, Caplin served on the President's Task Force on Taxation and in January 1961 was appointed U.S. Commissioner of Internal Revenue
Commissioner of Internal Revenue
The Commissioner of Internal Revenue is the head of the Internal Revenue Service , a bureau within the United States Department of the Treasury.The office of Commissioner was created by Congress by the Revenue Act of 1862...
http://www.time.com/time/covers/0,16641,19630201,00.html http://www.taxhistory.org/Commissioners.htm. During his tenure at the IRS, he appeared on the cover http://www.time.com/time/covers/0,16641,19630201,00.html of Time Magazine, which describes him as a "highly respected tax expert" and credits him for influencing President Kennedy's tax proposals http://www.time.com/time/magazine/article/0,9171,829745,00.html. While he was Commissioner, President Kennedy also visited the IRS - the first time a U.S. President had visited IRS headquarters (view video http://millercenter.org/newsroom/news/tax2010#kennedy on the Miller Center's Presidents and Tax Policy webpage). Caplin remained at the Internal Revenue Service
Internal Revenue Service
The Internal Revenue Service is the revenue service of the United States federal government. The agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue...
until July 1964 when he resigned to form the law firm of Caplin & Drysdale. Upon his leave, The Washington Post published an article about Caplin's accomplishments as Commissioner, which included helping to tighten the administration of tax laws, building the IRS's public image and implementing a nationwide computer system centralized with a basic taxpayer master file.
In his law practice, Caplin uses his broad experience dealing with U.S. Treasury Department, Internal Revenue Service, U.S. Justice Department, and the tax committees of the United States Congress
United States Congress
The United States Congress is the bicameral legislature of the federal government of the United States, consisting of the Senate and the House of Representatives. The Congress meets in the United States Capitol in Washington, D.C....
. His area of expertise includes tax planning, dispute resolution
Dispute resolution
Dispute resolution is the process of resolving disputes between parties.-Methods:Methods of dispute resolution include:* lawsuits * arbitration* collaborative law* mediation* conciliation* many types of negotiation* facilitation...
, trials and appeals.
Professional activities
Caplin has served as Trustee of many educational and charitable organizations: UVA Board of Visitors; UVA Law School Foundation http://www.virginia.edu/bov/meetings/99oct/extaffagenda.html; George Washington UniversityGeorge Washington University
The George Washington University is a private, coeducational comprehensive university located in Washington, D.C. in the United States...
http://www.gwu.edu/~newsctr/newscenter/guide/1_tour/bot.cfm; University of the Virgin Islands
University of the Virgin Islands
The University of the Virgin Islands is a public university located in the United States Virgin Islands.-Academics:The university has five academic divisions: Business, Education, Humanities and Social Sciences, Nursing, and Science and Mathematics. UVI offers several graduate degree programs and...
; Peace Through Law Education Fund; Arena Stage; Shakespeare Theatre; Wolf Trap Foundation. He served for over ten years as Chair of the UVA Council for the Arts http://www.virginia.edu/uvatoday/newsRelease.php?id=283 and is now Honorary Chair. Caplin now serves on the following boards: Governing Council of UVA's Miller Center of Public Affairs
Miller Center of Public Affairs
The Miller Center of Public Affairs is a non-partisan research institute that is part of the University of Virginia.Founded in 1975, the Miller Center is a leading public policy institution that serves as a national meeting place where engaged citizens, scholars, students, media representatives and...
http://millercenter.virginia.edu/about/council.html; Board of Directors, Environmental & Energy Study Institute http://www.eesi.org/about/board.htm; and Chair, Board of Advisors of The Hospitality & Information Service for Diplomats ("THIS"), Washington, D.C. He is also on the board of directors of Danaher Corporation
Danaher Corporation
The Danaher Corporation , is a large global company headquartered in Washington, D.C., United States. Its products are concentrated in the fields of design, manufacture, and marketing of industrial and consumer products....
and Presidential Realty Corporation.
Awards and honors
Caplin's contributions have been recognized by numerous organizations over many years. Most recently, The University of Virginia presented him the Supreme Court Justice William J. Brennan Jr. Award from its National Advocacy Program as well as the Thomas JeffersonThomas Jefferson
Thomas Jefferson was the principal author of the United States Declaration of Independence and the Statute of Virginia for Religious Freedom , the third President of the United States and founder of the University of Virginia...
Medal in Law http://www.law.virginia.edu/Lawweb/LawWeb2.nsf/00a275e5bafb6d458525647900760437/67390ee5f61c4ba285256a32006f401f?OpenDocument http://www.virginia.edu/topnews/releases2001/tjaward-april-3-2001.html, the university's highest honor.
He was also named "Chevalier" of the Légion d'honneur
Légion d'honneur
The Legion of Honour, or in full the National Order of the Legion of Honour is a French order established by Napoleon Bonaparte, First Consul of the Consulat which succeeded to the First Republic, on 19 May 1802...
or Legion of Honor http://www.virginia.edu/uvatoday/newsRelease.php?id=7949 by the President of the French Republic
President of the French Republic
The President of the French Republic colloquially referred to in English as the President of France, is France's elected Head of State....
for his contributions to the United States' decisive role in the liberation of France
France
The French Republic , The French Republic , The French Republic , (commonly known as France , is a unitary semi-presidential republic in Western Europe with several overseas territories and islands located on other continents and in the Indian, Pacific, and Atlantic oceans. Metropolitan France...
during World War II
World War II
World War II, or the Second World War , was a global conflict lasting from 1939 to 1945, involving most of the world's nations—including all of the great powers—eventually forming two opposing military alliances: the Allies and the Axis...
. The Maryland General Assembly
Maryland General Assembly
The Maryland General Assembly is the state legislature of the U.S. state of Maryland. It is a bicameral body. The upper chamber, the Maryland State Senate, has 47 representatives and the lower chamber, the Maryland House of Delegates, has 141 representatives...
issued an official citation in recognition of his appointment as "Chevalier" of the Legion of Honor.
He also received the Medal of the Jubilee of Liberty, which was authorized by the Governor of the Normandy Region. On leaving the U.S. government, he received the Alexander Hamilton
Alexander Hamilton
Alexander Hamilton was a Founding Father, soldier, economist, political philosopher, one of America's first constitutional lawyers and the first United States Secretary of the Treasury...
Award, the highest award conferred by the Secretary of the Treasury for his "distinguished leadership”.
He is also the recipient of the Achievement Award, Tax Society of New York University
New York University
New York University is a private, nonsectarian research university based in New York City. NYU's main campus is situated in the Greenwich Village section of Manhattan...
; Judge Learned Hand Human Relations Award, American Jewish Committee
American Jewish Committee
The American Jewish Committee was "founded in 1906 with the aim of rallying all sections of American Jewry to defend the rights of Jews all over the world...
; Tax Executives Institute Distinguished Service Award; The Federal Bar Association
Federal Bar Association
The Federal Bar Association is the primary voluntary professional organization for private and government lawyers and judges practicing and sitting in federal courts in the United States.-Background:...
's Kenneth S. Liles Award; The Miller Center of Public Affairs' Elizabeth Scott Award http://www.americanbarfoundation.org/about/ABF_Board_News/District_of_Columbia_Life_Benefactor_Fellow_Mortimer_M__Caplin.html; Veterans of Foreign Wars Public Service Award; Virginia State Bar and Award http://www.capdale.com/mcaplin.
He was granted Professor Emeritus from the University of Virginia, after having served as Professor of Law (1950–1961) and Visiting Professor of Law (1965–1987). He was a member of Phi Beta Kappa and Omicron Delta Kappa at the University of Virginia. Caplin is listed in the 2010 edition of The Best Lawyers in America http://www.bestlawyers.com/lawyers/Mortimer_M_Caplin/default.aspx in the specialty of Tax Law.
Also, the Miller Center of Public Affairs hosted a prominent economic conference called the Mortimer Caplin Conference on the World Economy on December 10–11, 2009 http://millercenter.org/policy/caplin/2009. Since its inception in 2008, the conference brings together leading experts to examine crucial economic issues on the global stage pdf file.
Most recently, he was selected for the Veterans History Project, which preserves and presents personal accounts of American veterans in order to help future generations to better understand the realities of war. View Caplin's narrative: http://lcweb2.loc.gov/diglib/vhp/story/loc.natlib.afc2001001.68515/
Caplin is married to screenwriter Ruth Sacks http://www.imdb.com/title/tt0421229/, whose film, "Mrs. Palfrey at the Claremont
Mrs. Palfrey at the Claremont
Mrs. Palfrey at the Claremont is a 2005 comedy-drama film made by Claremont Films and distributed by Picture Entertainment Corporation. It was directed by Dan Ireland and produced by Lee Caplin, Carl Colpaert and Zachary Matz from a screenplay by Ruth Sacks, based on the novel by Elizabeth...
," was released in 2005. The picture won "Best Film in Japan" in 2010. Recently, the Caplins donated $4 million to the University of Virginia to help build the Ruth Caplin Theatre, located inside the university's new $13.5 million drama building addition http://www2.dailyprogress.com/news/2010/oct/19/uva-break-ground-arts-addition-ar-573617/.
External links
- D.C. Bar Legends in the Law
- Caplin & Drysdale
- UVA's Mortimer Caplin Public Service Center
- Images of Mortimer Caplin (Source: Life) http://images.google.com/hosted/life/l?q=mortimer+caplin&prev=/images%3Fq%3Dmortimer%2Bcaplin%26hl%3Den%26client%3Dfirefox-a%26rls%3Dorg.mozilla:en-US:official%26hs%3DZmn%26sa%3DN%26um%3D1&imgurl=f1c7cb1620aec920
- Lewis Gilbert, Still Timely http://corpgov.net/wordpress/?p=1621