Mort Caplin gave this memoriam to Lapsley Hamblen on November 15 in the Center Courtroom of the U.S. Tax Court.. It was republished in Tax Notes and Tax Notes Today, 137 Tax Notes 1025 (Nov. 26, 2012) and 2012 TNT 227-8, respectively. I further republish it here with the permission of Mort Caplin and Tax Analysts.
Copyright 2012 Mortimer M. Caplin.
All rights reserved.
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Chief Judge Thornton, the judges of the U.S. Tax Court, Claudia Hamblen, family, and friends:
What a privilege it is to join in honoring our dear friend, Lapsley Walker Hamblen Jr. And what a joy to recall that, whenever we met, a new story or joke and a good laugh were sure to greet us.
Lapsley and I first met in 1950 at UVA law school -- he was entering his first year of law and I was a brand new law professor. We both had UVA college degrees, and I'd also received one from UVA Law. I was "the New Boy on the Block" -- fresh from Wall Street law practice to teach tax and corporate law, and courses in agency, partnership, and business law in general.
Lap enrolled in just about every course I had to offer, right up to his graduation in 1953 . He was a top student -- even earning one of my first "4.0's." His election to Order of the Coif confirmed all!
The 1950s -- the post WW II era--brought us an extraordinary group of students. Lap's 1953 class had many stars besides himself; John W. Warner, later U.S. senator from Va.; E. Barrett Prettyman Jr., holder of many major posts in the JFK administration; and then there was my future law partner, Douglas D. Drysdale, a leading member of Lapsley's class.