A Profile of Tax Judge Arthur L. Nims III
Decisions, Decisions, Decisions
Every surface is piled with paper. Briefs, draft opinions, government documents, schedules, and reference materials choke the shelves and cabinets, sit slacked on desks and tables. Many of the 46,000 cases filed with the United States Tax Court in 1981 passed through rooms like these. Yet, it is the calm that impresses you first. There is no disorder here, no hurriedness, no clamor. In the Washington, D.C. chambers of Judge Arthur L. Nims III, there is time to think. He wants, above all, to get it right.
"When I first came on the court, I said that I was going to let the chips fall where they may," he says. "I try to stick to that. I'd like to be remembered as having written respectable and sensitive opinions and having decided cases