D. Roosevelt to the United States Board of Tax Appeals and was administered the oath of office on September 7, 1937. Since that date, he has served consistently and with distinction on the Board of Tax Appeals and on this Court.

A prominent member of the Indiana Tax Bar, Lester M. Ponder, upon hearing the sad news, wrote as follows, and I quote:

"His passing causes me great personal sorrow, and causes the Bench and Bar the loss of an outstanding jurist. In addition, John Kern was the kind of man we would all like to be, never giving in to adversity, but pressing onward to greater achievements, in the face of physical handicaps that would have defeated a lesser man."

Ofttimes when Judge Kern believed his colleagues (or even himself) were guilty of taking editorial liberties in the form of judicial dictum, he would chide his colleagues (or himself) for indulging in what he termed "ipse dixit." This was a favorite term of John's which we will all remember.

On a very brief personal note, when I first joined the Tax Court, I found Judge Kern to be a most helpful and cheerful adviser. He was always available to a novice Judge and gave freely of his time to listen to my problems and to suggest good common-sense solutions thereto. Judge Kern carried his full share of the caseload of this Court up until the time he entered the hospital about two months ago. Yet it was typical of John's industry and his dedication to his work that he had disposed of almost all of the cases he had heard prior to the time he entered the hospital.

As we all know, John was a brilliant conversationalist and I enjoyed many pleasant luncheons with him in the Judges' dining room. He was a true gentleman in every sense of the word and I personally will miss him profoundly.

Other Judges on the Court have been privileged to have known and associated with Judge Kern longer than I. Judge J. Edgar Murdock, also a former Chief Judge of the Court, was one of those Judges and is present in the courtroom today. I will ask Judge Murdock to say a few words at this time.

JUDGE MURDOCK: I first met Judge John Worth Kern September 1937, when he was appointed to The Board of Tax Appeals by President Roosevelt. He has been a very capable Judge of this Court and from July 1, 1949, to July 1, 1955, was its Chief Judge, elected each two years by his fellow Judges. He retired on June 30, 1961, and was recalled the next day for further service, which he continued to give until he died. Despite a crippling attack of polio when he was eight years old, he courageously managed, with great help from his devoted wife, to have a very successful life. He loved music and played the

piano. He drove an automobile quite well. He had a wonderful sense of humor and an extraordinarily large vocabulary which he knew how to use to the best advantage.

A Judge always occupies the bench. Once, at an informal party at a neighbor's house, John sat down and played several gay tunes on the piano. A female in attendance, who did not know John, decided to play in his place. She sat down on the piano bench beside John and said, "I'll take over."-and gave him a strong shove with her ample hip. Thus propelled, John slid to the floor, from which position he said, "I have just been removed from the bench." Luckily, he was not hurt.

He had many friends, of whom I was proud to be one. I admired his great courage and ability. He contributed much to this Court which, with his beloved family, has suffered a great loss.

CHIEF JUDGE DRENNEN: Thank you very much Judge Murdock. Judge Bolon B. Turner, also a former Chief Judge of the Court and close associate of Judge Kern, is presently on an extended absence from the Court. He expressed his regrets for his inability to be present today, but has sent to the Court a few sincere thoughts which he has asked to be included in this memorial session.

Judge Turner's comments are as follows:

"To me, and I believe to all who really knew him, Judge John Kern was a most remarkable person. He was a man of great ability, exceptionally well informed, and was well grounded in the law. He was affable and genteel and had a keen and refreshing sense of humor. He was one of the best read men I have ever known. If, in the nearly thirty-four years that I was associated with him, there was a single instance of a mention to him, when I was present, of a book he had not read or heard of, I do not recall it. And if he had not read the book, it was usually because it had only recently been published and he had not gotten around to it.

"John came to the Court in late August or early September of 1937. I well remember the first court conference in which he participated. It was the longest conference in the history of the Court, and was devoted to only one case, namely, that of Andrew W. Mellon, who had served as Secretary of the Treasury under two, if not three, Presidents and thereafter as United States Ambassador to the Court of King James. The case had many issues, any one of which would have been a long and difficult case in and of itself. The conference lasted some six to eight days. From that time forward, I was never in doubt that John was destined to be one of the really great Judges of the Court. In that case he concurred in my views on all points. Possibly, for the sake of

accuracy, I should say that is the way I remember it. And, if not on all points, then almost all points.

"Seriously, I know I can say without fear of contradiction that before much time had elapsed, he was recognized by his colleagues and by the members of the Bar as a Judge who would be a leader in this Court, in its operations both procedurally and administratively, and would contribute greatly to the maintenance of high quality in its judicial work. That such was the case was demonstrated in 1949 when he was chosen to serve as Chief Judge, and not only that, but in 1953 he became the first Judge in the Court's history to be asked to serve a third two-year term.

"I would not want to leave the impression that John's every act on the Court came to a triumphant conclusion. As has been true on occasions in the lives of all trial judges, he was not affirmed in every instance by the Courts of Appeals. There was a time when valuation cases were rather common on our trial docket and one such case, heard and decided by John, was on appeal. The writer of the reversing opinion not only brushed aside John's rationalization of the evidence in arriving at value, but expounded that 'moneys worth,' not 'value,' was the better expression of what was intended under the law and that it would be more expressive to substitute for the word 'value' a new word 'moworth.' I know that John never felt that 'moworth' was even a gesture, let alone a step, toward more picturesque speech. And, so far as I know, it was never put to the test of submission to Reader's Digest. It is my recollection that there was unanimous concurrence by the Judges of the Tax Court in John's views on 'moworth.'

"In addition to his fine services to the Court and his far-reaching contributions, through his opinions, toward the settling of the meaning of the revenue law and its applications in the cases coming before him, John built for himself, personally, a particular place as a warm and revered friend, not only with his colleagues but with the entire staff of the Court.

"Truly, to all who really knew him, John Worth Kern was a most remarkable person.

[Signed] Bolon B. Turner."

Also present with us this morning is Mr. Lee Park, who is not only a well known member of the Bar and a prominent figure in the Section of Taxation of the American Bar Association, but is also the father of Judge Kern's daughter-in-law. I will now call on Mr. Park to say a few words.

MR. PARK: Judge Drennen, members of the Court, when Judge Drennen first asked me to say a few words on this occasion, I was pleased to be so honored. Later, I had second thoughts. What could I

say that Judge Kern's longtime friend and Pastor, Dr. Stroup, has not already said so well in his moving eulogy? Judge Drennen, Judge Murdock, Judge Mulroney, Judge Turner, and Mr. Ponder have also narrowed the area considerably for me. Also, I realize that the Judge's colleagues on the Court know more about his professional career as a Judge, than I do.

Because of a personal relationship, now for some eighteen years, I have not had the privilege of having the Judge on any case that I had, not because of any legal impediment that I know of but because of a mutual regard for the propriety of the situation. However, I do know of, and can bear witness to, the high regard in which he was generally held by the Bar for the fair, efficient, and even-handed manner in which he conducted his hearings, his patience with counsel and their witnesses, and, I suspect, often a willingness to overlook their shortcomings, but with it all, an evident sincere desire to understand the issues and reach the right conclusions.

Possibly by reason of the close personal relationship to which I have referred, I may have had a special opportunity to observe, and appreciate, some of the commendable attributes of Judge Kern. One which has already been mentioned by Dr. Stroup, but I think deserves repeating, at least, I would like to repeat in my own way, was his great courage and determination to make the most out of life and to make the greatest possible contribution to society, despite difficulties which would have stopped a lesser man, the more especially so, because he would have scorned the accolade during his life. But I think it is quite appropriate for us to reiterate this at this time.

Another trait was his great love and regard for his family; his wife, his son, his son's wife, and his two grandsons. Needless to say, that love was reciprocated. Family togetherness, in the best sense of the term, was most important to him. And it was our good fortune that my wife and I were included as part of the family. I should observe, however, that we did have two all important interests. The Kerns' two grandsons are also ours. But this family regard was extended to our son, his wife, and their two sons and they in turn have felt very close to Judge and Mrs. Kern. Lest my comments might seem to suggest a preoccupation with family relationships, I want to state that it did not interfere with his acquiring and maintaining the very best of relationships with countless friends. I don't need to tell you of his many, many friends in Washington.

As has been suggested, part of his popularity was no doubt due to his broad intellectual interests. He read widely and kept current on a great variety of matters of general interest. For example, he could hold the interest of his grown son in a discussion of sports, especially foot

ball. But he could also discuss with anyone, with ease and confidence, almost any matter of great national and world interest, as well as many other matters.

As has been noted, Judge Kern left Indianapolis some thirty-four years ago. Recently I accompanied the family to Indianapolis for the services there. Even after such a long time, friends who still felt close to him came in great numbers, to pay their respects to him and his family. The outpouring of friends in Indianapolis made me realize, or be aware of, something that I was already vaguely aware of, something in fact which has been in the press notices, namely, that he had had a busy life, and had accomplished much, before coming to Washington. Some of those things have already been alluded to. Although he entered Washington and Lee as one of the class of 1921, he graduated at the age of nineteen as fourth in the class of 1920. He graduated from Harvard Law School in 1923. He practiced law from 1923 to 1930. In addition, during that time or most of it, he served as United States Commissioner, as professor of law at the Indianapolis Branch of the Indiana University Law School, and as secretary of the Indiana Bar Association, in which capacity he was responsible for the giving of the bar examination of Marion County, Indiana. In 1930, he was elected a member of the Superior Court of Marion County, which court constituted the Court of Claims for the State of Indiana. He was elected Mayor of Indianapolis in 1934, the youngest person ever to hold that office. His subsequent career you are well aware of-his leaving Indianapolis to come to Washington in 1937.

I'm sure that Judge Kern's pre-Washington career in Indianapolis was most interesting and challenging. But, I am confident that the work of this Court, and the part that it has played in our Federal system of jurisprudence, was far more interesting and satisfying to him. That continued to be his great interest, as you know. He continued to carry as many court calendars as his health would permit.

I would like to conclude with this thought. It cannot be a substitute for the loss of a husband, father, and grandfather, but Mrs. Kern, John, and the two boys can take great pride and, I hope, consolation in the fact that Judge Kern had a remarkably rich, useful, and rewarding life.

CHIEF JUDGE DRENNEN: Thank you very much, Mr. Park. The Chief Counsel of the Internal Revenue Service, Mr. K. Martin Worthy, is out of the city and will be unable to be here this morning, but he did not wish to let this occasion go unnoticed. Therefore, he is represented this morning by Mr. John T. Rogers, Director of the Tax Court Division of the Chief Counsel's Office. He was also a personal friend of