Daniel J. Dinan (born 1929) was a Special Trial Judge of the United States Tax Court.
The United States Tax Court is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid. Tax Court judges are appointed for a term of 15 years, subject to presidential removal for "inefficiency, neglect of duty, or malfeasance in office...."
Born in Connecticut, Dinan attended parochial elementary school and public high school. He received a B.S.S. in History from Fairfield University in 1952, and an LL.B. from the Georgetown University Law Center in 1960. After serving in the United States Marine Corps, he was admitted to the Virginia Bar in 1961. From 1961 to 1979, he worked in the tax division of the United States Department of Justice, serving as Assistant Chief of the Civil Trial Section of that department from 1970 to 1979. From 1977 to 1979, he also taught trial practice and techniques, evidence and civil procedure in Attorney General's Advocacy Institute. Dinan was appointed to be a Special Trial Judge for the United States Tax Court on February 4, 1979.
Connecticut is the southernmost state in the New England region of the United States. As of the 2010 Census, it has the highest per-capita income, Human Development Index (0.962), and median household income in the United States. It is bordered by Rhode Island to the east, Massachusetts to the north, New York to the west, and Long Island Sound to the south. Its capital is Hartford and its most populous city is Bridgeport. It is part of New England, although portions of it are often grouped with New York and New Jersey as the Tri-state area. The state is named for the Connecticut River which approximately bisects the state. The word "Connecticut" is derived from various anglicized spellings of an Algonquian word for "long tidal river".
Fairfield University is a private Jesuit university in Fairfield, Connecticut. It was founded by the Society of Jesus in 1942, and today is one of 28 member institutions of the Association of Jesuit Colleges and Universities. As of 2017, the university had about 4,100 full-time undergraduate students and 1,100 graduate students
The United States Marine Corps (USMC), also referred to as the United States Marines or U.S. Marines, is a branch of the United States Armed Forces responsible for conducting expeditionary and amphibious operations with the United States Navy as well as the Army and Air Force. The U.S. Marine Corps is one of the four armed service branches in the U.S. Department of Defense (DoD) and one of the seven uniformed services of the United States.
