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thumb Mortimer Maxwell Caplin (born July 11, 1916) is an American lawyer and educator, and the founding member of Caplin & Drysdale, Chartered.〔()〕 Born in New York City, Caplin holds a B.S. degree, Phi Beta Kappa, from the University of Virginia, where he is also a member of the school's prestigious Raven Society. He is an Order of the Coif graduate of the University of Virginia Law School, where he earned his LL.B. degree. Caplin also achieved a Doctor of Juridical Science from New York University, and several honorary doctorate in law degrees (LL.D.) from Washington College, the University of South Carolina, and Saint Michael's College.〔''A Man of Purpose: Professor, lawyer, soldier, scholar - Mort Caplin Makes It His Business to Serve'', Washington Business Journal (August 15–21, 2003)〕 First in his class at the University of Virginia School of Law, and Editor-in-Chief of ''Virginia Law Review'', Caplin served as a law clerk to U.S. Circuit Judge Armistead M. Dobie. He then practiced law in New York City from 1941 to 1950, with time out for military service in the United States Navy. During the invasion of Normandy, he served as U.S. Navy beachmaster (pdf file ), cited as member of initial landing force on Omaha Beach and the recipient of the French Legion of Honor. In 1950, Caplin returned to UVA as professor of law, specializing in tax and corporate law and publishing extensively in these fields. He also served as adjunct professor of law at The George Washington University Law School from 1965 to 1966 and at the University of Miami School of Law from 1967 to 1970. Additionally, Caplin engaged in practice as counsel to a Virginia law firm. ==Government experience== Following President John F. Kennedy's election, Caplin served on the President's Task Force on Taxation and in January 1961 was appointed U.S. Commissioner of Internal Revenue () (). During his tenure at the Internal Revenue Service (IRS), he appeared on the cover () of Time Magazine, which describes him as a "highly respected tax expert" and credits him for influencing President Kennedy's tax proposals (). While he was Commissioner, President Kennedy also visited the IRS - the first time a U.S. President had visited IRS headquarters (view video () on the Miller Center's Presidents and Tax Policy webpage). Caplin remained at the IRS until July 1964 when he resigned to form the law firm of Caplin & Drysdale. Upon his leaving, The Washington Post published an article about Caplin's accomplishments as Commissioner, which included helping to tighten the administration of tax laws, building the IRS's public image, and implementing a nationwide computer system centralized with a basic taxpayer master file.〔''The Tax Collector Goeth'', The Washington Post (July 10, 1964)〕 In his law practice, Caplin uses his broad experience dealing with the U.S. Treasury Department, the Internal Revenue Service, the U.S. Justice Department, and the tax committees of the United States Congress. His area of expertise includes tax planning, dispute resolution, trials and appeals. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Mortimer Caplin」の詳細全文を読む スポンサード リンク
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