Draft:Jules G. Körner III

Jules Gilmer Körner III (July 27, 1922 – February 20, 2000) was a judge of the United States Tax Court from 1981 to 1997.

Early life, education, and military service
Born in Washington, D.C., Körner was the son of Jules Gilmer Korner Jr., who served on the United States Board of Tax Appeals. Körner graduated from St. Albans School in 1939 and received an A.B. from the University of Virginia (intermediate honors and Dean's List) in 1943, also studying at the University of Mexico in the summer of 1941. He was commissioned as an ensign in the U.S. Naval Reserve during World War II, in 1943. He served on active duty with U.S. Navy amphibious forces as commanding officer of an amphibious landing ship from 1943 to 1946, in various places, including Pacific theatre and Japan. Remaining in the Naval Reserve after the war, he received an LL.B. form the University of Virginia School of Law in 1947.

"Resigned as lieutenant, USNR, 1960; past commanding officer (1955-56) of Naval Reserve Material Company W-2, under Office of Naval Materiel. He was an attorney in the area of Federal Tax law in the Washington, DC law firm of Blair, Korner, Doyle & Worth (later Korner, Doyle, Worth & Crampton) 1947 to 1970; senior tax partner Pope Ballard & Loos 1970 to 1981; served as a member of a private mission employed by the Government of Ecuador 1961; served as adjunct professor of law at Georgetown University from 1963 to 1968, appointed to the U.S. Tax Court on November 16, 1981, and took oath of office on January 22, 1982; nominated for a 15-year term to fill one of the three new seats on the court, created by Congress, effective February 1, 1981, term set to expire January 22, 1997."

"Judge Körner was appointed to the United States Tax Court by President Reagan in 1981, and served on the Tax court from 1982 until he assumed senior status on July 28, 1992. He continued to serve as a Senior Judge until his retirement on October 3, 1997.

As a Reserve Officer in the 1950's, he commanded Naval Reserve material Company W-2, under the Office of Naval Material, before resigning his commission in 1960. Following his postwar graduation from the University of Virginia Law School, Judge Körner joined his father at the Washington, D.C., law firm of Blair, Körner, Doyle, Worth & Crampton, where he practiced tax law from 1947 to 1970. For 4 months in 1961, Judge Körner served as the tax member of a private mission employed by the Government of Ecuador, assisting the internal revenue service of that country in overhauling its tax system. In the 1960's, Judge Körner was an adjunct law professor at Georgetown University, teaching a post-graduate course in business planning. In 1970, Judge Körner joined the Washington law firm of Pope Ballard & Loos, where he was the senior tax partner until his appointment to the Tax Court. Judge Körner is survived by his wife Jean, children Jules G. Körner IV and Catherine Körner Ett, and his grandson Michael Ett."

Personal life and death
On September 19, 1943, Körner married Dora Jean McKee in Washington, D.C., with whom he had one son and one daughter.

Körner died in suburban Maryland.

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