Mortimer Caplin

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Mortimer Caplin
Commissioner of Internal Revenue
In office
February 7, 1961 – July 10, 1964
PresidentJohn F. Kennedy
Lyndon B. Johnson
Preceded byCharles I. Fox (Acting)
Succeeded byBernard M. Harding (Acting)
Personal details
Born
Mortimer Maxwell Caplin

(1916-07-11)July 11, 1916
New York City, U.S.
DiedJuly 15, 2019(2019-07-15) (aged 103)
Chevy Chase, Maryland, U.S.
Political partyDemocratic
EducationUniversity of Virginia (BS, LLB)
New York University (LLM, SJD)

Mortimer Maxwell Caplin (July 11, 1916 – July 15, 2019) was an American lawyer and educator, and the founding member of Caplin & Drysdale, Chartered.[1]

Early life

Caplin was born in New York City, the son of Lillian (Epstein) and Daniel Caplin, who were

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.[3]

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

invasion of Normandy, he served as U.S. Navy beachmaster,[4] 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 spent 33 years on the faculty of the U-Va. law school and jokingly credited his Internal Revenue Service appointment in 1961 to his “good judgment — the good judgment to have both Bobby and Teddy Kennedy as students at the University of Virginia and to pass them both. 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. He turned 100 in July 2016.[5]

Government experience

Following President

U.S. Justice Department, and the tax committees of the United States Congress. His area of expertise included tax planning, dispute resolution
, trials and appeals.

Professional activities

Caplin served as Trustee of many educational and charitable organizations: UVA Board of Visitors; UVA Law School Foundation;[11] George Washington University;[12] University of the Virgin Islands; Peace Through Law Education Fund; Community Children's Theatre; Arena Stage; Shakespeare Theatre; Wolf Trap Foundation. He served for over ten years as Chair of the UVA Council for the Arts[13] and was Honorary Chair. Caplin served on the following boards: American Bar Foundation, Governing Council of UVA's Miller Center of Public Affairs;[14] Board of Directors, Environmental & Energy Study Institute;[15] and Chair, Board of Advisors of The Hospitality & Information Service for Diplomats ("THIS"), Washington, D.C. He was also on the board of directors of Danaher Corporation, The Fairchild Corporation, Fairchild Industries, Inc., and Presidential Realty Corporation.

The arts

Caplin's passion for the arts can be traced back to his college years when he was president of the Virginia Players' and performed the title role in their production of Shakespeare's Julius Caesar on February 5, 1938. In 1942, he married screenwriter Ruth Sacks, whose film "Mrs. Palfrey at the Claremont" was released in 2005.[16] The film won "Best Film in Japan" in 2010.

Together, Mortimer and Ruth created a visiting artist fund for the Department of Drama at the University of Virginia in March 1999, enabling the department to bring in actors, directors, designers, and scholars regarded as leaders in the profession. He initiated several key projects as chair of the Council for the Arts including the Arts Enhancement Fund, which allowed department chairs and program directors to finance new arts initiatives. Under Caplin's leadership, the fund raised millions of dollars, which resulted in the successful development of the Carr's Hill arts district, later known as the Arts Grounds.

The Caplins donated $4 million to the University of Virginia to help build the Ruth Caplin Theatre,[16] located inside the university's new $13.5 million drama building addition. On April 27, 2013, the University of Virginia honored Ruth in a ribbon cutting ceremony to celebrate the official opening of the brand new Ruth Caplin Theatre. The Ruth Caplin Theatre was designed by architect William L. Rawn, III, who designed The Music Center at Strathmore and other major public buildings and cultural facilities.

Awards and honors

Caplin's contributions were recognized by numerous organizations over many years. The University of Virginia presented him the Supreme Court Justice William J. Brennan Jr. Award from its National Advocacy Program as well as the

President of the French Republic for his contributions to the United States' decisive role in the liberation of France during World War II. The Maryland General Assembly
issued an official citation in recognition of his appointment as "Chevalier" of the Legion of Honor.

Caplin was the star middleweight of a national championship boxing team as a University of Virginia undergraduate in the mid-1930s.

He also received the Medal of the Jubilee of Liberty, which was authorized by the Governor of the Normandy Region. On leaving the U.S. government, he received the

Secretary of the Treasury for his "distinguished leadership".[20] He was also the recipient of the Achievement Award, Tax Society of New York University; Judge Learned Hand Human Relations Award, American Jewish Committee; Tax Executives Institute Distinguished Service Award; The Federal Bar Association's Kenneth S. Liles Award; The Miller Center of Public Affairs' Elizabeth Scott Award;[21] Veterans of Foreign Wars Public Service Award; Virginia State Bar and Award.[22]

He was granted

Professor Emeritus from the University of Virginia, after having served as Professor of Law (1950–1961) and Visiting Professor of Law (1965–1987). He was a member of Phi Beta Kappa and Omicron Delta Kappa at the University of Virginia. Caplin was listed in the 2010 edition of The Best Lawyers in America in the specialty of Tax Law.[23] Also, the Miller Center of Public Affairs hosted a prominent economic conference called the Mortimer Caplin Conference on the World Economy on December 10–11, 2009.[24] Since its inception in 2008, the conference brings together leading experts to examine crucial economic issues on the global stage.[25] He was also selected for the Veterans History Project, which preserves and presents personal accounts of American veterans in order to help future generations to better understand the realities of war.[26]

Family life and death

Caplin was married to Ruth Caplin until her death in 2014 at the age of 93. They were married for 72 years and had five children. Caplin died on July 15, 2019, four days after his 103rd birthday.[27]

See also

References

  1. ^ "Caplin & Drysdale". Capdale.com. Retrieved April 23, 2018.
  2. ^ Block, Maxine; Rothe, Anna Herthe; Candee, Marjorie Dent (1962). Current Biography Yearbook. H. W. Wilson Company. p. 92. Retrieved July 20, 2019. Mortimer Maxwell Caplin was born in New York City on July 11, 1916 to Daniel and Lillian (Epstein) Caplin.
  3. ^ A Man of Purpose: Professor, lawyer, soldier, scholar - Mort Caplin Makes It His Business to Serve, Washington Business Journal (August 15–21, 2003)
  4. ^ "Normandy: A View from the Surf" (PDF). NOUSNews. September 29, 2007. Archived from the original (PDF) on September 29, 2007. Retrieved April 23, 2018.
  5. ^ Cerny, Milton (July 22, 2016). "Mortimer Caplin put the 'Service' in 'Internal Revenue Service'". The Washington Post. Retrieved July 28, 2016.
  6. ^ "Commissioners of Internal Revenue 1862-present". Tax History Project.
  7. ^ "TIME Magazine Cover: Mortimer M. Caplin". TIME.com. February 1, 1963.
  8. ISSN 0040-781X. Archived from the original
    on February 14, 2008.
  9. ^ "John F. Kennedy and the First Presidential Visit to the IRS". Miller Center of Public Affairs. Archived from the original on June 13, 2010. Retrieved May 4, 2010.
  10. ^ The Tax Collector Goeth, The Washington Post (July 10, 1964)
  11. ^ "Board of Visitors". Virginia.edu. Archived from the original on March 8, 2001.
  12. ^ "The George Washington University | Washington, D.C." Gwu.edu.
  13. ^ "Longtime University of Virginia Benefactors Ruth Sacks Caplin And Mor…". archive.is. December 15, 2012. Archived from the original on December 15, 2012.
  14. ^ "Miller Center Governing Council". Miller Center of Public Affairs. Archived from the original on January 4, 2007. Retrieved December 9, 2006.
  15. ^ "Environmental and Energy Study Institute". December 6, 2006. Archived from the original on December 6, 2006.
  16. ^
    Washington Post
    . Retrieved September 2, 2014.
  17. ^ "Mortimer Caplin, 2001 Thomas Jefferson Medal in Law". University of Virginia School of Law. Archived from the original on August 30, 2006. Retrieved December 9, 2006.
  18. ^ "University of Virginia News Story". October 8, 2012. Archived from the original on October 8, 2012. Retrieved April 23, 2018.
  19. ^ "Mortimer Caplin Receives French Honor and University of Virginia's 20…". December 15, 2012. Archived from the original on December 15, 2012. Retrieved April 23, 2018.
  20. ^ The Legacy of Mortimer Caplin '40, Virginia Law Weekly (February 4, 2000)
  21. ^ Foundation, American Bar. "Miller Center Honors Mortimer Caplin with Elizabeth Scott Award for Exemplary Leadership - American Bar Foundation". Americanbarfoundation.org. Retrieved April 23, 2018.
  22. ^ "Mortimer M. Caplin". Capdale.com. Retrieved April 23, 2018.
  23. ^ "Search - Best Lawyers". Bestlawyers.com. Retrieved April 23, 2018.
  24. ^ "The 2009 Mortimer Caplin Conference on the World Economy". Miller Center of Public Affairs. Archived from the original on August 31, 2010. Retrieved December 16, 2009.
  25. ^ "THE MORTIMER CAPLIN CONFERENCE on the WORLD ECONOMY : Message from Mr. Caplin" (PDF). Capdale.com. Retrieved April 23, 2018.
  26. ^ "Mortimer M. Caplin collection: Veterans History Project (Library of Congress". Lcweb2.loc.gov. Retrieved April 23, 2018.)
  27. ^ Bernstein, Adam; Baribeau, Simone (July 16, 2019). "Mortimer Caplin, charismatic and hard-driving IRS commissioner, dies at 103". BostonGlobe.com. Retrieved July 16, 2019.

External links