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The Honorable Craig Starbuck Atkins, retired Judge of this Court, died on June 2, 1990, at Fort Myers, Florida. Memorial services were held at the Intermont Rock Creek Cemetery in Washington, D.C. The Court takes this occasion to honor the memory of Judge Atkins and to express sorrow at his passing.

Judge Atkins took the oath of office as Judge of the Tax Court on September 1, 1955, filling the unexpired term of Judge Charles Rogers Arundell. He was reappointed for a full term on June 1, 1962, and served until his retirement on March 31, 1972. He was recalled to the Court the following day and served until the termination of the recall on July 31, 1973. Following his retirement, Judge Atkins resided in Chevy Chase, Maryland, before moving to Florida in 1987.

Judge Atkins was born in Greensboro, North Carolina, on August 17, 1903. He attended public schools in Baltimore, Maryland, as well as the Baltimore Polytechnic Institute. He attended the University of North Carolina at Chapel Hill, and received his A.B. and LL.B. from George Washington University in 1923 and 1925, respectively. In 1926, he married Margaret Elinor Denty, with whom he shared many golden years until her death in 1965. Subsequently Judge Atkins had the good fortune to marry Lucille Mann Foreman, who survives him. He is also survived by his son, Craig S. Atkins, Jr., and daughter, Constance (Mrs. John E. McShulskis); his stepson, Dennis Foreman, and stepdaughter, Miss Arlene Foreman; his sisters Mrs. Claire Bastable, Mrs. Kathleen Carter, and Mrs. Grace Stewart; and six grandchildren and five great-grandchildren.

Prior to his appointment to the Tax Court, Judge Atkins had a long record of service to his country. He began his government career in the 1920s as a Treasury agent, where the future Judge had a few tumultuous

a few tumultuous years, being threatened with guns and thrown down stairs by the denizens of Washington. It was there that the Judge acquired his legendary knowledge of Washington alleys and shortcuts that amazed his colleagues for decades afterwards. From 1927 to 1937 he was an attorney with the Board of Tax Appeals, working principally with Annabel Mathews, a member of the board. From 1937 to 1949 he served as an attorney and assistant head of Interpretative Division in the Office of Chief Counsel of the Bureau of Internal Revenue. The attorneys that Judge Atkins supervised became very close, sharing lunch daily and coming to the Atkins home every 3 or 4 weeks for dinner. One member of this coterie, Darrell D. Wiles, later was appointed to the bench himself. Some of Judge Atkins' most satisfying accomplishments followed his appointment as tax advisor to the Economic Cooperation Administration Mission to Greece. From 1949 to 1951, Judge Atkins worked with the Mission and the Greek Government to revise and enforce the income tax laws of Greece following the disruption of World War II and the ensuing civil strife. He was notably successful in increasing the tax yield through reforms which he recommended, and, in particular, through formulation of multilateral procedures for collection from Greek shipowners. Returning from Greece to the Interpretative Division, he became Assistant Chief Counsel of the Internal Revenue Service in 1954. He served there until President Eisenhower appointed him to the Court in 1955.

Judge Atkins, a Mason and a gardener, was also a member of the American Bar Association, the Federal Bar Association, and the National Lawyers Club.

During his 18 years with the Tax Court, Judge Atkins, a meticulous and careful writer, authored 349 opinions, of which 169 were officially published. Of those cases that were appealed, 80 percent were affirmed by the appellate courts. Judge Atkins also authored three concurring opin

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