Evening star., 1924-07-05
TAX APPEAL BOARD
T0F0RM AT ONCE
Twelve Members Already
Manufactures to Be
Chosen in Fall.
HAVE WIDE EXPERIENCE
Hearings of Board Will Be Open.
Speedy Decisions Intended.


OF Tax Appeals appointed by Presi-
dent Coolidge in accordance with the
provisions of the revenue act Of 1924
will organize Immediately. The act
provides that the board shall con-
sist Of seven members except that
for period of two years after the
| enactment Of this act, the board shall
be composed of such members not
| more than twenty eight, as the Presi-
dent determines to be necessary" 1t
is probable the remaining members
of the board will be appointed in the
| fall.
| OF the twelve members whose ap-
pointments have been announced.
| seven, AdoIphus +. Graupner of San
! Francisco, J. S. Y. WINS of New York
City. A. f. James of New Jersey; John
| M. SteTnhagen Of Chicago. Summer l..
| Trussell of Minneapolis. John J. Mar
| quette of Washington, D. c., and w.
! c. Lansdon of Saiina, Kas., were Sc
| lected from the general public Five,
| Charles d. Hamel of Grafton. n. D,
Benjamin Fl. Littleton of Nashville.
Jules Gilrner Korner. jr, OF winston
| Salem. n. c.; Charles P Smith of
Boston, and Charles NJ. Trammell of
Lakeland, Fla, were appointed from
/
| ternal Revenue.
Graupner Is Ex-Judge.
| Adolphus E. Graupner is a lawyer, and
for some years was judge of the su-
perior court of San Francisco.
| J. S. Y. WINS is an accountant and
an authority in tax work. Mr.. WINS
formerly was director of New York
State income tax. A. E. James is
lawyer, accountant and tax expert
John w. Sternhagen is a lawyer and
| a specialist in federal taxation. Sum
ner l.. Trussell also is lawyer and
was admitted to practice in Mime
| sofa in 1855. John L. Marquette is a
lawyer a graduate OF the University
| of North Dakota and a member of the
North Dakota and Montana bars. Mr.
Marquette came to Washinytnn from
Missoula, Mont, in 1912 He entered
| the Army air service, and resigned as
captain in December, 1870. following
his discharge from Walter Reed Hos
pital, where he was recovering from
| injuries received in a fall. Since l9e2
Mr.. Marquette has prac.iced law in
Washington. W. {. Lansdon, for many
years has been an executive officer of
! the Kansas State Farmers Union. He
is former newspaper man, and at
| one time was d member of the faculty
! Of Kansas University.
Wide Experience Here.
Charles y. Hamel. since November
6, 1923, has been chairman of the
| committee on appeals and review. Mr..
Hamel is lawyer. In 1906 and 1907
he was clerk to the United States
Senate committee on public lands
and in 1908 was clerk to the Senate
committee on agriculture and for
| estry. From April, 1909. to October,
! 1915. he was employed in legal work
| in the Interior Department. and in
! October. 1915. was transferred to the
Department of Justice. In October,
| 1917. he was appointed special assist
ant to the Attorney General. serving
| in that capacity until December 81.
| 1921. In February. 1922, he entered
| the Office of the solicitor bureau of
| internal revenue. For several months
| he was chairman of the special com
mittee on appeals and review.
Jules Gilmer Korner, jr.. is lawyer
and accountant. On January l, 1923.
he was appointed assistant solicitor in
| charge of the penal division. Mr..
korner was graduated from Trinity
A. NJ. in 1909, and later attended
the Harvard law school In 1917.
he enlisted in the United States Navy
! and after the war resumed the praC-
tiee of his profession in Winston
| Salem. He entered the bureau of
| internal revenue special attorney
| in the office of the solicitor. July l.
1921.
Benjamin H Littleton is a high
and received degree in law at
Cumberland University. He was en-
gagged in the practice of law from
1914 to 1916, when he was appointed
TO the bureau Of investigation. De-
partment of Justice. In 1915 he was
appointed assistant United States
attorney for the middle district of
Tennessee, which position he held
until appointed to the solicitors office,
October 26, 1921.
Long Employed by L. s.
Charles r. Smith, since November
2, 1922. a member of the committee
on appeals and review. was graduated
from Brown University with degree
of A. B. and studied law at Brown
and George Washington universities.
From 1906 until his appointment TO
the bureau of internal revenue, in
1914, MIR. Smith was employed in the
bureau of the census. Following his
transfer to the solicitors office he
served for a time as head of one of
appointed assistant to the commits
sioner June IA, 1921, in which ca
pacity he served until his appoint
ment to the committee on Appeals
and review. Since December l, 1921,
Mr.. Smith has served, also. as a mem
ber of the TAX simplifcation board.
Charles NJ. TrammeI of the solici-
tors office received a degree OF IN.
f1o p, from TanaerbIlt EmpPIH cGeEe rniEversity M Mr.
Trammell began the practice or law
in 1909 and in 1918 was elected judge
of the county court 81 POLK SounIS.
Fla, serving until 1917. In tnat
and in March, 1919, was transferred
to the office of the judge advocate
general. He was appointed to the
solicitors office October IL; ls2o:
The revenue act of 1924 provides
that each member Of the board of
tax appeals shall be appointed by the
President, by and with the advice and
consent of the Senate, soiely on the
grounds of fitness to perform the
duties of the office.
Hearings to Be Open.
The act provides that: Notice and
opportunity to be heard shall be given
the taxpayer and the commissioner,
and a decision shall be made as
quickly as practicable. Hearings be-
fore the Dodfo anu ITO uiNisiohe ehoi
be open to the public. The proceed
ings of the board and It's divisions
shall be conducted in accordance with
such rules of evidence and procedure
as the board may prescribe. II shall
be the duty of the board and of each
division to make report in writing
of it's findings of fact and decision
In each case. and copy of its report
shall be entered OF record. and a copy
furnished the taxpayer II the amount
OF tax In controversy is more than
$40, 900 the oral testimony taken At
the hearing shall be reduced To writ
ing and the report shall contain an