Right after she was appointed to the Court by President Eisenhower, someone asked Irene about a woman's filling the position of Judge. She responded: "I think a qualified woman can hold any position that a qualified man can hold.”

I think we can all agree with that. Certainly Irene Scott was proof of the pudding. She was a lodestar to this Court in the same way that Coach "Bear" Bryant was to the Alabama football program. She did so much to improve the Court's image with the public and the bar. Time and again, on and off the bench, she demonstrated her patience, her wisdom, her ability, her endurance. She set standards that are not easily attainable by her successors.

The panorama of Judge Scott's personal and professional life is detailed in a chapter written about her in a book entitled Women Lawyers at Work by Eleanor Swiger. You should read it. And you should also read the marvelous tribute by former Chief Judge Nims when he gave Judge Scott the J. Edgar Murdock Award in 1989. It is reported in volume 92 of the Tax Court Reports.

Irene had one notable weakness. It was what her colleagues referred to frequently as the ET syndrome. In November each year she would hear the words "Irene go home." And go home meant back to Alabama for a big family reunion and the Auburn-Alabama football game. Sometimes, I understand, she sat on the Auburn side where her father had served as captain of the football team at a time when John Heisman coached the Auburn team. At other times she would sit on the Alabama side, which was her alma mater. At times when she would come back and tell us about all the people she saw in Alabama, we often thought that she knew half the people in the entire State. [Laughter.] Believe me, she never for a moment forgot where she came from.

Irene Scott believed in public service. For 60 years she was a public servant. In her speeches she often quoted President Harry Truman's statement that "one of the difficulties with all our institutions today is that they have emphasized the reward instead of the service."

Finally, let me mention the courage and fortitude that Irene showed during the last months of her illness. While I'm sure she was wearing out, she refused to rust out. During her treatment she remained active. She talked to Judy Hinson, her secretary, and to Donna Welch, her law clerk,

every workday. She reviewed opinions sent to her. She dictated letters and she gave instructions, sometimes even to

me.

[Laughter.]

Through 5 months of pain and discomfort she showed courage and a lack of self-pity. To the end she fought the good fight. She finished the course. She kept the faith. She was indeed an exceptional wife, mother, grandmother, lawyer, Judge, and friend. She gave the true meaning to the words "love bears all things, believes all things, hopes all things, endures all things."

Irene Scott's death is a great loss to all of us. We shall long remember her dedication, her collegiality, and her humility. As expressed by Lester Ponder, a former associate in the chief counsel's office and a long time-tax practitioner from Indianapolis: "Irene Scott has left a rich heritage for her family and friends. The passing years may dim, but not remove, the memory of one of America's first great women tax lawyers and judges."

JUDGE COHEN: Thank you, Judge Dawson.

Fred Witt was Judge Scott's law clerk from 1980 to 1982, and he would like to say a few words.

MR. WITT: Judge Cohen, members of the Court, invited guests, friends, and family, it is with deep honor that I come to you today to return to a place that holds such deep meaning in my life, this Court, and to speak of someone who so deeply touched my life, Irene Feagin Scott.

I would like to speak to you today as a law clerk and to provide some comments and thoughts from that perspective.

The relationship of a United States Tax Court Judge with her law clerk is a special one. For the clerk, that is his first job as a lawyer, and an awe-inspiring one at that. It is an opportunity shared by only a few, to see the judicial system from the inside and to learn from someone who has a lifetime of experiences to teach. For the Judge, while each clerk brings a freshly minted legal mind to assist with the duties at hand, there is much more. For each clerk is another member to be added to her family. The experience and bond that last a lifetime is more than words can describe.

It is in this context that I share my thoughts of Judge Irene F. Scott.

After a 15-minute interview and with no grades from the New York University graduate tax program, Judge Scott persistently called-there were no answering machines-and offered me the position of attorney-advisor in December 1979. From that moment forward she always expressed an unqualified faith in my abilities. Her unwavering support over the next 18 years always amazed me. But I wasn't special. She was. Because she did this for each of her clerks for more than 35 years.

To work with her was an honor. She believed in, relied on, and valued each of her clerk's legal abilities and judgment. She never told us what to do or set deadlines. She led by example, and without saying a word, you knew what she expected. Simply do your very best.

It would take too long to try to describe Judge Scott completely. Instead, I would like to provide a random list of thoughts and experiences.

She possessed a brilliant legal mind and an extraordinary memory for even the smallest detail.

She never criticized or spoke ill of another, even when it was deserved.

We all know she enjoyed generous conversation, and I always marveled that in every conversation she always ended up with a conclusion to the very point that she started with.

[Laughter.]

She loved life and loved people. She was genuinely excited when any friend called or stopped by. She loved Tom Scott and each of her children deeply and unconditionally, and she was a doting grandmother.

She enjoyed a wide and remarkable diversity in her law clerks. Some were outgoing, some reserved. That was me. [Laughter.]

Some were from Alabama; some were right here in Washington, D.C. But they all became her adopted children, and when you left you were duty bound to keep her advised of everything that happened in your life.

She treated all of her clerks equally and would never play favorites. To test this, I always introduced David Evaul, my predecessor on the Court, in her presence, as the Judge's sec

ond best law clerk. And she always made a point to correct me, clarifying that there was no such category. Of course David Evaul always responded: "Fred, that's correct, because David Wooldridge was her first best law clerk”—indicating, quite appropriately, that I was nowhere to be found on that list.

She always wanted to take you to dinner whenever you traveled to Washington and would never let you pay the bill. She had to make up her own mind and at her own pace on everything that she did. She believed her highest duty was to make sure the taxpayer had her day in court. Testimony would be permitted for hours into the night if that's what the taxpayer wanted. The Judge always encouraged the taxpayer to speak freely and without technical interruptions. She seldom interrupted counsel or a witness.

She epitomized all that is good about the term "judicial temperament". She never cared what the critics thought about her decisions, and this is something I so deeply admired about her. The opinion was correct in her mind when issued, and that's all that mattered. Case closed. She never complained. To do so would serve no purpose.

She read everything, including all of her clerks' books and articles, and even a 1981 Merrill Lynch money market cash management account prospectus from cover to cover.

I'm sure her motto was, if you love what you do, you'll never work a day in your life.

In conclusion, Judge Scott was one of the finest Judges to serve on this honored Court. Her legacy of integrity and service to taxpayers has added to the rich history of this Court.

On a personal note, the lessons she taught me about life, people, and the law will last a lifetime. There is one thing I would like to add as I say goodbye. I will love you always. You have touched me deeply, and your spirit lives in my heart.

Thank you.

JUDGE COHEN: Thank you.

Susan Flax Posner was Judge Scott's law clerk from 1984 to 1986, and she will share a few memories with us also.

MS. POSNER: A lot of what I wanted to say has already been said, but I'm going to say it all again. You encounter a person like Judge Scott only once in your lifetime. She was

a remarkable individual in so many ways. She was not only a brilliant Judge, but she had an enormous compassion and love for people. I was privileged to serve as her law clerk for 22 years, from January 1984 through July 1986, and have remained in contact with her ever since.

All of her law clerks became part of her extended family, and she shared in our successes and achievements. She was genuinely concerned about her family of clerks. She wished us happiness in our personal lives and success and satisfaction in our professional careers. She always had time to advise and counsel us, but also to inquire about our families. Her sage advice was always well reasoned and respected because it came from years of experience.

She assumed the role of mentor, friend, and adviser in our lives. As a woman tax attorney and Judge, her very life was an inspiring role model for me. As was mentioned previously, she received her law degree when women didn't even go to law school. She received her master's in tax law in 1939, again a pioneer.

She continued to pave the way as she became a Judge on the Tax Court, shouldering the responsibilities of being a mother, a wife, and working full time in a job that required intense concentration and commitment as well as out-of-town travel. She excelled in all.

Clerking for Judge Scott was an unparalleled learning experience. Reviewing the transcripts, defining the issues, and reconciling conflicting cases were only part of the job. Her superbly analytical mind taught me how to think like a tax lawyer. She encouraged her clerks to take an active role in deciding the outcome of a case. She valued our opinions and respected our analysis of the law. She had endless patience and an extraordinary memory of every case she ever wrote, which numbered nearly 1,600.

I learned so many valuable lessons from her. I learned about the importance of hard work, about being dedicated to your profession, and about devotion to family, friends, and religion, but most of all I learned about friendship.

I've saved most of the cards and letters Judge Scott has written me. I want to read an excerpt from one to illustrate her attitude about work.