IN MEMORIAM

CHIEF JUDGE DAWSON: We are here this morning to pay tribute and respect to our late beloved colleague, Judge Norman O. Tietjens, and to honor his memory. Judge Tietjens died Friday, September 2, 1983. Throughout the week, flags in front of our courthouse have flown at half staff in honor of a very gentle man who was close to all of our hearts.

For all of the Judges and employees of the Court, I express our heartfelt sympathy to his daughters, Mrs. Corinne Sommer, Mrs. Anne Guandolo, their husbands, and his grandchildren.

The last sixteen months of Judge Tietjens' life were often painful and difficult. His health was failing, and he had lost his beloved wife, Cre, upon whom he depended so much. The readjustment was slow, but thanks to the loving care and help of his family and his companion, Elfriede Cosgrove, things got better at home.

The Judges and the Special Trial Judges rallied around him, and his life at the Court improved, too. But here the affection and admiration of his girl friends contributed so much to his good cheer and well-being. They are Ann Rabe, Ruth Davis, Ann Chumbley, Wendy Shaller, Nikki Westra, Nina Koltun, Melinda Harrison, Sondra Youso, and two who are seated on this Bench, Edna Parker and Mary Ann Cohen. We call them Norm's Angels.

Believe me, he was their Judge. And they thought that he was about the sweetest man this side of heaven. I looked for an expression which would exemplify their true feelings about him. I found it in the words of William Shakespeare.

IX

when he shall die,

Take him and cut him out in little stars,

And he will make the face of heaven so fine

That all the world will be in love with night *

We are pleased by the presence of some of Judge Tietjens' former law clerks, members of the bar, attorneys from the Chief Counsel's Office of the Internal Revenue Service, friends of Judge Tietjens', and employees and former employees of the Tax Court.

Three Judges are here today who served with Judge Tietjens longer than anyone else. First, Judge Bolon B. Turner. Judge Turner was appointed in 1934 by President Roosevelt, and he served as Chief Judge of this Court from 1945 to 1949. The second is Judge Arnold Raum. He was appointed to the Court in 1950 by President Truman, and took oath of office approximately two weeks after Judge Tietjens. And finally, Judge J. Gregory Bruce, who was also appointed by President Truman. Judge Bruce took oath of office in May 1952.

Judge Tietjens' background was varied and colorful. His distinguished career was devoted to fifty years of service with the United States Government. A native of Napoleon, Ohio, he attended Brown University, where he received his undergraduate degree magna cum laude, and his M.A. degree. He received his law degree from the University of Michigan.

Judge Tietjens was a member of Phi Beta Kappa, the Order of the Coif, and the bars of Ohio and the District of Columbia. After practicing law for three years in Toledo and Napoleon, he came to Washington, D.C., in 1933 to serve as an attorney for the Public Works Administration. In 1937, he joined the Federal Maritime Commission, and a year later, became an attorney in the General Counsel's Office of the Treasury Department. Judge Tietjens served as Assistant General Counsel with Treasury from 1939 to August 30, 1950, when he was appointed by President Truman to be a Judge of this Court.

From July 1, 1961, to June 30, 1967, Judge Tietjens served with distinction as the Chief Judge of this Court, having been elected by his fellow Judges for three consecutive terms. The initial plans for our courthouse began during his tenure as Chief Judge.