Mortimer Caplin

Mortimer Caplin

Commissioner of Internal Revenue

In office: February 7, 1961 – July 10, 1964
Presidents: John F. Kennedy, Lyndon B. Johnson
Preceded by: Charles I. Fox (Acting)
Succeeded by: Bernard M. Harding (Acting)

Personal details
Born: Mortimer Maxwell Caplin; July 11, 1916; New York City, U.S.
Died: July 15, 2019 (aged 103); Chevy Chase, Maryland, U.S.
Political party: Democratic
Education: University 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.

Early life
Caplin was born in New York City, the son of Lillian (Epstein) and Daniel Caplin, who were Jewish. Caplin held a B.S. degree, Phi Beta Kappa, from the University of Virginia, where he was also a member of the school's prestigious Raven Society. He was 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.

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, 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.

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 Kennedy's tax proposals. While he was Commissioner, Kennedy also visited the IRS, the first time a U.S. President had visited IRS headquarters. 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. In his law practice, Caplin used 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 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; George Washington University; 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 and was Honorary Chair. Caplin served on the following boards: American Bar Foundation, Governing Council of UVA's Miller Center of Public Affairs; 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.

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