April 1, 1968, to September 30, 1968 Volume 50 (Cite 50 T.C.) ELLA C. THOMAS REPORTER U.S. GOVERNMENT PRINTING OFFICE WASHINGTON: 1968 For sale by the Superintendent of Documents, U.S. Government Printing Office DEPOSITED BY THE Retired judges recalled to perform judicial duties under the provisions of section 7447 of the Internal Revenue Code of 1954: RANDOLPH F. CALDWELL, JR., Clerk O. W. SCHOENFELDER, Administrative Officer In Memoriam HONORABLE CHARLES ROGERS ARUNDELL JUDGE, TAX COURT OF THE UNITED STATES In tribute to the Honorable Charles Rogers Arundell, retired Judge of the Tax Court of the United States, who died May 28, 1968, Memorial Proceedings were held at sessions of the Tax Court presided over by Chief Judge William M. Drennen at Washington, D.C., Judge William M. Fay at Denver, Colorado, Judge Howard A. Dawson, Jr., at Chicago, Illinois, and Judge C. Moxley Featherston at New Orleans, Louisiana, with members of the Bar participating. Judge Arundell was one of the great judges of the Tax Court. He was admired by both his fellow judges and by members of the Bar. His tenure with the Court began on September 1, 1925, when he became a member of the United States Board of Tax Appeals, which later became the Tax Court of the United States. He retired in 1955, after 30 years' service as an active judge of the Court. Thereafter, he was recalled to perform further duty and continued to render valuable service to the Court until his death, thus serving a total of almost 43 years. Judge Arundell's keen intellect, sound judgment, and depth of character were reflected not only in his opinions but also in his leadership, which added greatly to the prestige of the Court. As a long-term member of the Court, and its Chief Judge from 1937 until 1941, he was frequently called upon by his colleagues and successive Chief Judges for advice and direction. Judge Arundell's background in education and experience specially qualified him to be a judge of the Tax Court and one of its most effective administrators. He first entered Federal Government service in 1909 with the Interior Department, and in 1916 was appointed Chief of the Alaskan Field Division of the General Land Office, in charge of public lands of Alaska. He began his specialty in the field of Federal taxation when he joined the staff of the Bureau of Internal Revenue in 1920. There he served in various capacities until 1925, when he was designated Assistant Solicitor in charge of the Interpretative, Review, and Appeals Divisions. President Calvin Coolidge appointed Judge Arundell as a member of the Board of Tax Appeals on August 7, 1925, to fill the vacancy created by the resignation of Charles D. Hamel. Judge Arundell was born in Washington, D.C., on June 7, 1885, the son of Charles A. and Lou Rogers Arundell. He attended the public schools of Washington for his preparatory education, and in 1908 received an LL.B. degree from George Washington University. He was admitted to the Bar of the District of Columbia in 1908 and the Oregon Bar in 1910. He leaves surviving him, his wife, Alice W. Arundell, whom he married on September 21, 1926, his daughters, Benton (Mrs. Robert F. Keller) and Elizabeth (Mrs. James H. Stallings, Jr.), and grandchildren. Judge Arundell was a Thirty-Second Degree Mason, and was active in the Barristers' Lodge No. 48, F.A.A.M., and the Ancient & Accepted Scottish Rite of Freemasonry Southern Jurisdiction U.S.A. He was a member of the American Bar Association, Federal Bar Association, and District of Columbia and Oregon Bar Associations. He also held memberships in the Press Club and National Lawyers Club. In 1939, George Washington University awarded him the Alumni Achievement Award for notable achievement in public service. His colleagues on the Bench will greatly miss the warmth and charm of Judge Arundell's friendship, and his good humor. He was a very kind man which enhanced his fine judicial temperament. His energy, his sense of justice, and his dedication, which he always brought to his extraordinarily successful endeavors, will provide a source of inspiration for the Tax Court of the United States and all who continue to serve it. |