Lapas attēli

Perry and Lap, I began to refer to that vast stretch of land from the plains of the Mississippi Delta to the pinnacles of the Great Smoky Mountains as Outer Arkansas.

Judge Shields gave this Court 12 of the best years of his life. During that time, he conducted trial sessions in cities throughout the nation. Bonnie often traveled with him. As the Chief Judge has stated, Perry wrote many notable opinions. His opinions, in my judgment, were well reasoned. They were scholarly. They were clear. They were well written. He was not one to waste words.

Perry Shields was a Judge of great skill and competence, a Judge who had sound and practical judgment, a Judge who was dedicated and worked very hard and sometimes under difficult conditions. He was a Judge who was fair, empathetic, patient, impartial, independent, a Judge who really believed in Justice Oliver Wendell Holmes's comment that what the law needs is less elucidation of the obscure and more emphasis on the obvious.

He was a Judge who graded his own opinions very conscientiously, a Judge who believed profoundly in public service. Perry was an exceptional trial Judge, one of the best I've ever seen. I think the only flaws in his judgment that I ever noted were when he decided to go to Duke University rather than North Carolina or when he occasionally disagreed with one of my opinions.

Perry was a friendly, but demanding, mentor and marvelous teacher to his law clerks of both law and judicial craftsmanship. When he retired in 1994, his clerks presented him with a Llewellin setter puppy, the successor to Jake I. The gift certificate bore the following inscription: "We shall always treasure our memories of our days in your service with gratitude for your kindness, profound respect for your erudition and good sense, and a chuckle for your yarns, which sum up the wisdom of a life well lived."

Now, you will hear more about his relationships with his law clerks from Hazel Keahey, who is presently General Counsel to the Chief Judge. One of his clerks, Elizabeth Edwards, wrote an ode to Judge Shields on the occasion of his retirement, which I shall not read, but I request that it be included as a part of these memorial statements.

Perry was a man with strong family ties and values. He appreciated his wonderful partner, Bonnie, who filled his life

with special love and happiness. Her support was unwavering. Her efforts were tireless. He admired her entrepreneurial skills in operating the Pioneer House in Knoxville.

He was proud of his children and their accomplishmentsBailey, former businessman and presently an official in the Tennessee Transportation Department; Leslie, the tax lawyer, estate planner, litigator; and Beth, the mechanical and project engineer. He had a great interest in his grandchildren, and I understand, Cooper, that your grandfather actually gave you one of his most prized possessions, Jake II, the second Llewellin bird dog.

The author Thornton Wilder once wrote: "There is a land of the living and a land of the dead, and the bridge is love." For the family of Perry Shields, that bridge will always be there. Although the death of Perry Shields saddened those of us who knew him, we are sure that he died as he lived-with grace and dignity and believing in the joy of life.

Perry Shields served this Court and this country, as he did many others, with a great sense of duty, honor, and courage. May God be with him as he rests in eternal peace. CHIEF JUDGE WELLS: Thank you, Judge Dawson.

Now we'll hear from Judge Hamblen. Judge Hamblen? JUDGE HAMBLEN: Thank you, Chief Judge Wells. I am privileged and grateful to be a part of this occasion honoring the memory of our colleague, the late Judge Perry Shields. I want to thank you, Chief Judge Wells, for this opportunity to express my high esteem and fond regards for this superb jurist and true friend.

Down in east Tennessee near the foothills of the Great Smoky Mountains, there's a little piece of paradise called Cades Cove. To say that Cades Cove is naturally beautiful and picturesque just doesn't do it justice. That's a pretty meager description. This is a place where many of the first pioneers who crossed those Great Smoky Mountains from the Carolinas and Virginia came and settled during the latter part of the eighteenth century and the early part of the nineteenth century.

If you go down there, you'll find some of the ancestral roots of Perry Shields, and you'll find the original Shields cabin just as it was when it was built so long ago by some of those Shields forebears. In your walk through this pioneer community, you'll come to the old primitive Baptist Church grave

yard where there are several tombstones with the Shields name inscribed on them marking the place of interment of several of Judge Shields's ancestors.

These early western migrations brought to Tennessee a lot of notable and significant people, such as Andrew Jackson and Sam Houston. These are the roots of our esteemed colleague, Judge Perry Shields, and which were so overtly displayed in his sterling character, his indomitable courage, his warm and gregarious nature, his genuine sense of humor, his loyalty and concern for his friends, his fine intellect and judgment, and, most of all, his love and devotion to his wife, Bonnie, his children, and grandchildren.

During the time we were in private practice, I had the very good fortune one time to work with Perry in Knoxville on a matter for a mutual client. I found him to be a most knowledgeable, competent, accommodating, and agreeable professional colleague. His excellent legal ability was enhanced by his vast experience and tempered by his good Tennessee pragmatism.

I felt at that time I would like to have him as a friend, and that wish ripened and matured when I followed him to this Court. As Judge Dawson has told you, Perry was an alumnus of the Internal Revenue Service Atlanta Regional Counsel's Office, and I'm proud to be one of the others to have come here from that group.

What can one say about Judge Shields? His courage so valiantly displayed on the battlefields of World War II, his outstanding contribution to this Court and the judicial system, the mark he made on all of us who were fortunate to know him with his caring and genuine concern, his constant and consistent support, and his remarkable ability to get things right and offer a bit of Lincoln-like humor to disarm the few who might ever disagree with his views.

I recall fondly how in some of our Court conferences where important cases were being reviewed and discussed he could deliver so precisely his view of the subject and with such clarity and practicality. Often he would support his position with a story, just as President Lincoln sometimes used to do. It usually was right on the mark, and he swayed everyone there with his persuasiveness.

Perhaps some of us will recall his story about the fellow who had a red ring around his waist and who thought he had


a disease or infection so he hurried to the doctor, who told him that he'd just been wearing his belt too tight. We'll never forget the story about the husband who was confronted by his wife concerning a delicate matter and who demanded that she tell him whether she believed him or her lying eyes. Yes, Perry was an excellent lawyer, a patriot, and a war hero, an outstanding Judge, but to me Perry's greatest qualities were his humanitarian qualities, his unimpeachable and impeccable integrity, his kindness and consideration for others, his generosity and commitment to charity, his unwavering and genuine friendship, and his love and commitment for his wife, Bonnie, his children, and grandchildren.

I used to call him occasionally after he retired just to soak in some of his good Tennessee philosophy and simply to enjoy, as I always did, just chatting with him. I remember one of those last conversations where he was concerned he would no longer be able to work his garden with his grandson, which was one of his life's delights.

To say that we miss him would be a profound understatement, but I can say happily that my life was touched by this good and gentle man and that my life was greatly enriched by knowing him. I wouldn't be surprised if the Lord just wanted to hear some fabulous stories and enjoy some good, down-home dialogue and genuine good company, so he called Perry up to be with him. I know that if that's so, he's enjoying Perry just as much as we did.

I'll end by relating to you my version of David's lament upon learning of the death of his friend, Jonathan, which is from the first chapter of 2 Samuel. We mourn for you, our brother Perry. We know one of our best has departed, but we're grateful for the time we had with you, Perry, which will continue to warm and nourish our memories.

I'd like to thank all of you for allowing me to share Perry's memory and to celebrate his life with you.

CHIEF JUDGE WELLS: Thank you, Judge Hamblen.

We will now hear from Hazel Keahey, who is currently the Court's General Counsel and was a law clerk for Judge Shields. Hazel will speak on behalf of Judge Shields's law clerks. Hazel?

MS. KEAHEY: Thank you, Judge Wells.

I am honored to speak today to the Tax Court, to the friends of Judge Perry Shields, and, most importantly, to his

family. Leslie, I said this would be easy earlier today. I was wrong.

Fifteen years ago I clerked for Judge Shields, and it was in every respect a privilege to work for him. In preparing remarks, I reflected on my clerkship and decided a good start would be to write five words that come to mind when thinking of Judge Shields. The five words I wrote were these: Cades Cove, asparagus, hero, Jake, and Jack Daniels.

These may seem a peculiar choice of words, especially because Judge Shields did not imbibe hard liquor, as far as I know, but I think my choice of words will have special meaning to those lawyers who had the good fortune to clerk for Judge Shields, and I hope that these words will bring back happy memories of the Judge we were so eager to please.

Clerking for Judge Shields required hard work. Of his clerks he expected prompt, accurate draft opinions with emphasis on the word prompt. Speed and accuracy were each important to the Judge, our Judge, not because of any concern regarding Court statistics, but because he truly believed the adage justice delayed is justice denied.

In pressing us to be speedy, he tried to convince each that hard work is its own reward, but with good measure, and probably sensing that some of us might be slow learners, he liberally provided daily rewards for the hard work he demanded.

One cannot think of Judge Shields without remembering his soft voice and how he loved to talk. He loved to talk. He loved to talk. Maybe that explains his close friendship with Judge Dawson.

His stories were daily gifts to his law clerks, and I'd like to think were given in the same manner as a liver treat is given to a good bird dog; that is, as a reward for a job well done. Is it any surprise that Judge Shields would reward me and my fellow law clerks for a job well done by speakingtalking-of those places, things, and people so dear to him?

This brings me to my five chosen words: Cades Cove, asparagus, hero, Jake, Jack Daniels. These were recurring themes of his stories, the verbal treats he would dole out in exchange for hard work. One surely cannot think of Judge Shields without remembering his stories of Cades Cove, his beloved Tennessee homeland, so beautifully described by

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