Analysis

Retired Tax Court Judge Leaves Legacy On Deference, Shams

Law360, Los Angeles (January 5, 2018, 4:17 PM EST) -- Senior Judge Robert A. Wherry Jr. of the U.S. Tax Court retired Jan. 1 after serving nearly 15 years on the court, during which he authored major rulings touching on judicial deference to the IRS and abusive tax shelters.

Originally appointed to the Tax Court by President George W. Bush in April 2003, Judge Wherry transitioned to senior judge in 2014. In his tenure on the court, he wrote more than 269 opinions, 26 of which were precedential division opinions, according to Chief Judge L. Paige...
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