Norman H. Wolfe
Encyclopedia
Norman H. Wolfe is a former Special Trial Judge of the United States Tax Court
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Born in New York
, Wolfe attended public school in Maplewood, New Jersey
and graduated from Columbia High School
in 1946. He received an A.B. from Yale University
in 1950 and an LL.B. from Columbia Law School
in 1953, where he was a Stone Scholar, a Kent Scholar, and in Phi Beta Kappa.
Wolfe was admitted to New York Bar in 1953. He was in military service from 1953 to 1957, becoming a 1st Lieutenant in the Judge Advocate General Corps in 1954 and holding that position for the duration of his service. He was in private practice with the law firm of Gordon, Brady, Caffrey & Keller in New York City from 1957 to 1959. He worked for the United States Department of Justice
from 1959 to 1965 as a trial attorney in the appellate section of the Tax Division.
Admitted to the Massachusetts Bar in 1965, Wolfe returned to private practice in Boston, Massachusetts, with the firm of Foley, Hoag & Eloit LLP (now Foley Hoag LLP), primarily in the tax area. He became a partner in 1967, and continued with the firm until 1985. He was appointed as Special Trial Judge, United States Tax Court, on July 1, 1985.
Among the cases decided by Wolfe was Crawford v. Commissioner, holding that Special Trial Judges of the United States Tax Court could decide constitutional questions relating to tax deficiencies. This decision was upheld by the United States Court of Appeals for the Ninth Circuit
.
United States Tax Court
The United States Tax Court is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides that the Congress has the power to "constitute Tribunals inferior to the supreme Court"...
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Born in New York
New York
New York is a state in the Northeastern region of the United States. It is the nation's third most populous state. New York is bordered by New Jersey and Pennsylvania to the south, and by Connecticut, Massachusetts and Vermont to the east...
, Wolfe attended public school in Maplewood, New Jersey
Maplewood, New Jersey
Maplewood is a township in Essex County, New Jersey, United States. As of the 2010 United States Census, the township population was 23,867.-History:...
and graduated from Columbia High School
Columbia High School (New Jersey)
Columbia High School is a four-year comprehensive regional public high school located at 17 Parker Avenue in Maplewood, New Jersey, which serves students in grades nine through twelve within the South Orange-Maplewood School District, which includes Maplewood and South Orange Townships...
in 1946. He received an A.B. from Yale University
Yale University
Yale University is a private, Ivy League university located in New Haven, Connecticut, United States. Founded in 1701 in the Colony of Connecticut, the university is the third-oldest institution of higher education in the United States...
in 1950 and an LL.B. from Columbia Law School
Columbia Law School
Columbia Law School, founded in 1858, is one of the oldest and most prestigious law schools in the United States. A member of the Ivy League, Columbia Law School is one of the professional graduate schools of Columbia University in New York City. It offers the J.D., LL.M., and J.S.D. degrees in...
in 1953, where he was a Stone Scholar, a Kent Scholar, and in Phi Beta Kappa.
Wolfe was admitted to New York Bar in 1953. He was in military service from 1953 to 1957, becoming a 1st Lieutenant in the Judge Advocate General Corps in 1954 and holding that position for the duration of his service. He was in private practice with the law firm of Gordon, Brady, Caffrey & Keller in New York City from 1957 to 1959. He worked for the United States Department of Justice
United States Department of Justice
The United States Department of Justice , is the United States federal executive department responsible for the enforcement of the law and administration of justice, equivalent to the justice or interior ministries of other countries.The Department is led by the Attorney General, who is nominated...
from 1959 to 1965 as a trial attorney in the appellate section of the Tax Division.
Admitted to the Massachusetts Bar in 1965, Wolfe returned to private practice in Boston, Massachusetts, with the firm of Foley, Hoag & Eloit LLP (now Foley Hoag LLP), primarily in the tax area. He became a partner in 1967, and continued with the firm until 1985. He was appointed as Special Trial Judge, United States Tax Court, on July 1, 1985.
Among the cases decided by Wolfe was Crawford v. Commissioner, holding that Special Trial Judges of the United States Tax Court could decide constitutional questions relating to tax deficiencies. This decision was upheld by the United States Court of Appeals for the Ninth Circuit
United States Court of Appeals for the Ninth Circuit
The United States Court of Appeals for the Ninth Circuit is a U.S. federal court with appellate jurisdiction over the district courts in the following districts:* District of Alaska* District of Arizona...
.