James Halpern

James S. Halpern (born 1945) is an American lawyer who serves as a senior judge of the United States Tax Court. Halpern attended Hackley School in Tarrytown, New York until 1963 and earned a B.S. at the Wharton School of the University of Pennsylvania in 1967. He received a Juris Doctor from the University of Pennsylvania Law School in 1972, followed by a Master of Laws in taxation from New York University Law School in 1975, earned while he worked as an associate in the law firm of Mudge, Rose, Guthrie and Alexander in New York City. He taught law at Washington and Lee University and St. John's University, and New York University until 1979, then briefly returned to private practice with Roberts and Holland in New York City before joining the legal staff of the Internal Revenue Service from 1980 to 1983. He was a partner with Baker Hostetler in Washington, D.C. from 1983 to 1990, while also teaching on a limited basis at George Washington University.