James S.Y. Ivins
James Sterling Yard Ivins (c. 1886 – May 25, 1960) was a judge of the United States Board of Tax Appeals (later the United States Tax Court) from 1924 to 1925.[1]
A New York city accountant and an authority in tax work,[2] Ivins was the deputy attorney general of New York from 1915 to 1923, and served as director of the New York Income Tax Bureau.[3][2]
He was one of the original twelve members appointed to the United States Board of Tax Appeals by President Calvin Coolidge, and one of a group of seven appointed "from the public".[4] Ivins notified the court of his intent to resign in 1925, testifying before a Congressional committee that his resignation was prompted by the low salary given to board members.[5]
Ivins retired from legal practice in 1953, and moved to Marathon, Florida. He died in a hospital in Miami, Florida.[3]
References
- ^ Report of the United States Board of Tax Appeals, Volume 1, p. 3 (Government Printing Office, 1926).
- ^ a b "Newly Appointed Tax Board To Be Organized At Once", The Baltimore Sun (July 4, 1924), p. 6.
- ^ a b "James S. Y. Ivins Dies; Noted Attorney", Hartford Courant (May 27, 1960), p. 53.
- ^ Harold Dubroff and Brant J. Hellwig, U.S. Tax Court: an Historical Analysis (2015).
- ^ "Statement of James S. Y. Ivins", Revenue Revision, 1925: Hearings, Parts 1-14 (1925), p. 703.
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