MEMORIAL SERVICE FOR

JUDGE WILLIAM M. DRENNEN

April 12, 2001

THE CLERK: All rise. The Court is now convened in special session, Chief Judge Wells presiding.

CHIEF JUDGE WELLS: Good afternoon. On behalf of my colleagues, I would like to welcome you to this Special Session of the United States Tax Court. Today, we are gathered to remember and honor our friend and colleague Judge William M. Drennen. We are here not only to honor him but also to comfort ourselves by noting the many ways in which he touched our lives. We are pleased to do so in the presence of his wife of 60 years, Margaret Morton Drennen, affectionately known to all as Maggie, and their four children: Margaret Penelope McLanahan, of Athens, Georgia, who is here with her husband, John, their two children, Rhodes and Temple, and their grandsons, William and John, Jr. Next is William M. Drennen, Jr., of Charleston, West Virginia, who is here with his son Samuel. Next is David Holmes Drennen, of Denver; and, the last of their children, but certainly not least, is Dale Louise Walter, of Shepherdstown, West Virginia, who is here with her husband, Hank, and their son, Ned. Maggie's niece, Holly Flint, is here as well. Also present today are our Special Trial Judges, Senior Judges, retired Judges, former Government officials, leaders of the bar, friends, and law clerks to Judge Drennen.

Judge Drennen was born in Jenkins, Kentucky, on March 1, 1914. His career is quite impressive. He earned a bachelor's degree in 1936 and a law degree in 1938 from Ohio State University. During law school, he was employed in the office of the Ohio State Tax Commissioner. After graduation from law school, he clerked for the Hon. George W. McClintic, U.S. District Judge for the Southern District of West Virginia. Subsequently, he joined the law firm of Brown, Jackson & Knight (now Jackson & Kelly) in Charleston, West Virginia.

From 1942 to 1945, Judge Drennen was a Naval Air Combat Intelligence Officer in the Pacific, earning the rank of lieutenant commander.

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After the war, he returned to Charleston, where he became a partner at Jackson & Kelly and served as a member of the city council, the board of trustees of Charleston Memorial Hospital, the board of directors of the Charleston Chamber of Commerce, the board of directors of the Buckskin Council of the Boy Scouts of America, the American Judicature Society, the ABA Section of Taxation, and the Englewood Country Club. He was president of the West Virginia Tax Institute. Judge Drennen was appointed to the Tax Court by President Eisenhower, taking the oath of office on October 1, 1958. He was elected Chief Judge for three consecutive 2year terms, serving from 1967 to 1973. He was the last Chief Judge to serve for three consecutive terms.

While living in Washington, Judge Drennen had been a member of the Metropolitan Club and the Chevy Chase Country Club, where he had served as president, vice president, chairman of the executive committee, and member of the board of governors.

The most important piece of legislation affecting the Tax Court, the 1969 legislation that changed the Court's status from an independent agency in the executive branch to an independent judicial body, was passed while Judge Drennen was serving as Chief Judge. He spearheaded this very important effort to elevate the Court's status. It was a turning point in Tax Court history, because it gave the Court status as an independent court under Article I of the U.S. Constitution, bringing the Court into the judicial branch of the Government and increasing its visibility and image as an independent adjudicatory body.

Obtaining this status secured the Court's actual independence as a Court, but there was one more very important matter that had to be dealt with. At the time, the Court was physically located in the IRS building on Constitution Avenue. If the Court was to secure the appearance of independence, it needed to have its own courthouse. So, this was the next important piece of business that Judge Drennen went to work on-his efforts were instrumental in the building of the courthouse we sit in today. Judge Drennen was Chief Judge during the initial phases of the construction of the building, which was completed in 1974. We will be forever grateful for Judge Drennen's insightfulness and hard work in bringing about our Article I Court status and this

courthouse. The pictures of the proceedings to dedicate the new building, which include many shots of Judge Drennen in action, still hang on the walls of the Judges' dining room.

But these were not the only accomplishments for which Judge Drennen was known. During his 35 years on the bench, Judge Drennen was a force of intellect on the Court and was known as a man of high principle. He wrote 895 opinions, 326 of which were published as division opinions in the Tax Court Reports.

Additionally, he was a truly remarkable athlete. Not only was Judge Drennen a colleague of mine, but he was also a friend and mentor. When I came to the Court, he had already assumed senior status, which he took on June 2, 1980. I still remember marveling at what a great golf swing he had. He was still a vibrant man when he retired on December 31, 1993.

We miss the company of Judge Drennen at the lunch table in the Judges' dining room where he was a regular. He was the quintessential gentleman- the most gracious of hosts. His manner was quiet yet firm.

Judge Drennen added so much to this Court that it humbles me to think that we can possibly honor him enough by these proceedings. There have been many great Judges in our past, and, certainly, Judge Drennen was one of them. By no means do all Judges achieve wide acclaim. For many, the outward recognition they receive is the respect and affection of their colleagues and fellow lawyers, and even that is more frequently felt than expressed. Their inner satisfaction, which they do not articulate, even to themselves, comes from devotion of their best efforts of mind and heart to the service of the ideal of justice for all who appear before them. This is the kind of gentleman and jurist Judge Drennen was.

We will now hear from Judge Dawson, who served on the Court with Judge Drennen longer than any of us on the bench, after whom we will hear from Judge Nims, then Brook Voght, who will speak on behalf of Judge Drennen's law clerks, and then we will hear from Judge Drennen's two sons, Bill and David Drennen. Judge Dawson.

JUDGE DAWSON: The Chief Judge has told you about the highlights of Judge Drennen's distinguished career, his accomplishments in private law practice, his community service, and his work with the Tax Court. Courts, like all