# Perry Shields

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**Perry Shields** (January 12, 1925 – January 14, 2002) was a judge of the [United States Tax Court](/source/United_States_Tax_Court).

Born in [Townsend, Blount County, Tennessee](/source/Townsend,_Tennessee), Shields graduated from [Everett High School](/source/Everett_High_School_(Tennessee)) in [Maryville, Tennessee](/source/Maryville,_Tennessee) in 1943, and enlisted in the U.S. Army. He attended [Yale University](/source/Yale_University) and [Princeton University](/source/Princeton_University) while in the Army before being assigned as a medical aide in the [104th Infantry Division](/source/104th_Infantry_Division_(United_States)). In 1944 he was in combat in [World War II](/source/World_War_II), serving in [France](/source/France), [Belgium](/source/Belgium), the [Netherlands](/source/Netherlands), and [Germany](/source/Germany). He was severely wounded near [Aachen, Germany](/source/Aachen,_Germany), resulting in the [amputation](/source/Amputation) of his left leg. After he returned to the United States and recovered from his injuries, Shields attended undergraduate school at [Duke University](/source/Duke_University) for two years before entering its law school. He received his law degree from the [Duke University School of Law](/source/Duke_University_School_of_Law) in 1950.

After serving two years as a revenue agent with the [Internal Revenue Service](/source/Internal_Revenue_Service), Shields became an attorney in the Chief Counsel's Office, Internal Revenue Service, where he served in [Washington, D.C.](/source/Washington,_D.C.), in the Claims Division. From 1954 to 1956 he was a civil advisory and trial attorney in the IRS Regional Counsel's offices in [Atlanta, Georgia](/source/Atlanta,_Georgia), and [Greensboro, North Carolina](/source/Greensboro,_North_Carolina). Shields returned to Tennessee to enter private practice, specializing in tax matters, in [Knoxville](/source/Knoxville) and [Chattanooga](/source/Chattanooga) from 1956 until 1982.

On November 14, 1981, Shields was appointed to the United States Tax Court by President [Ronald Reagan](/source/Ronald_Reagan), taking the oath of office on February 5, 1982. He assumed [senior status](/source/Senior_status) on April 1, 1994, and continued to serve as a senior judge on recall until his retirement on July 1, 1994.

Shields died in [Knoxville, Tennessee](/source/Knoxville,_Tennessee) from complications from a [stroke](/source/Stroke). He was interred with military honors in the Bethel Baptist Church Cemetery at Townsend, Tennessee. He was survived by his wife of 50 years, Bonnie Shields; a son, Bailey, of Maryville, Tennessee; two daughters, Leslie, of Knoxville, Tennessee, and Beth, of Savannah, Georgia; and three grandchildren.

## Notes

- Material on this page was adapted from [a January 17, 2002 press release issued by the United States Tax Court](http://www.ustaxcourt.gov/press/011702.pdf) [Archived](https://web.archive.org/web/20090814063819/http://ustaxcourt.gov/press/011702.pdf) August 14, 2009 at the Wayback Machine, a document in the [public domain](/source/Public_domain) as a publication of the United States government.

## External links

- [Nomination of Three Judges of the United States Tax Court](http://www.reagan.utexas.edu/archives/speeches/1981/111481a.htm) [Archived](https://web.archive.org/web/20110604012537/http://www.reagan.utexas.edu/archives/speeches/1981/111481a.htm) 2011-06-04 at the Wayback Machine (November 14, 1981)

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Adapted from the Wikipedia article [Perry Shields](https://en.wikipedia.org/wiki/Perry_Shields) by Wikipedia contributors ([contributor history](https://en.wikipedia.org/wiki/Perry_Shields?action=history)). Available under [Creative Commons Attribution-ShareAlike 4.0 International](https://creativecommons.org/licenses/by-sa/4.0/). Changes may have been made.