Perry Shields

Who was Perry Shields?

Perry Shields was a judge of the United States Tax Court.

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

After serving two years as a revenue agent with the Internal Revenue Service, Shields became an attorney in the Chief Counsel's Office, Internal Revenue Service, where he served in 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, and Greensboro, North Carolina.