Tax Court Judge Joseph C. Small Named Presiding Judge Succeeds Retiring Tax Court Judge Michael A. Andrew, Jr.
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Chief Justice Deborah T. Poritz today signed an order naming Tax Court Judge Joseph C. Small as Presiding Judge of the Tax Court, effective Oct. 1, 2000. Judge Small succeeds retiring Presiding Tax Court Judge Michael A. Andrew, Jr.
Judge Small, 57, was appointed to the Tax Court in 1991 by then-Gov. James J. Florio. He has authored 40 opinions published in "New Jersey Tax Court Reports" as well as articles for "The Journal of State Taxation," "Interstate Tax Reports," "New Jersey Tax Notes," and "New Jersey Lawyer." He has sat occasionally as a Superior Court Judge on tax-related and valuation cases. Judge Small's other activities while in the Tax Court include serving as present chair of the National Conference of State Tax Judges.
"Judge Small's breadth of knowledge and experience with respect to New Jersey tax law and tax administration will provide leadership that will further enhance the outstanding reputation of the Tax Court of New Jersey," said Chief Justice Poritz.
Judge Andrew, 64, is retiring before the mandatory retirement age of 70. He was one of the original judges appointed to the newly formed Tax Court in 1979 by then-Gov. Brendan T. Byrne and was named Presiding Judge by the late Chief Justice Robert N. Wilentz in 1994. While serving on the Tax Court, Judge Andrew presided in a number of landmark decisions. As he prepares to step down, he commented, "Judge Small is an excellent choice for Presiding Judge of the Tax Court."
Judge Andrew resides in Trenton, where he was born and raised and attended the neighborhood public schools - Harrison School, Junior High #4 (now the Grace A. Dunn Middle School) and Trenton Central High School. He plans to study language and literature in his retirement and to continue his love of travel. "I want to visit Rome," he said, "but only if I can speak in the native tongue."
"As one of its original members, and then as its leader, Judge Andrew has been a critical part of shaping the New Jersey Tax Court into the outstanding institution it is today," said Chief Justice Poritz. "We will miss him and wish him a healthy, happy and productive retirement."
Judge Small graduated from Williams College in Williamstown, Mass,. and received his Juris Doctor degree from Columbia University where he was a Harlan Fiske Stone Scholar, an Edward John Noble Leadership Fellow and an International Fellow.
Prior to his appointment to the bench, Judge Small served as deputy attorney general and executive assistant to New Jersey's attorney general and as counsel to the director of the division of taxation and coordinator of the tax evasion task force for the state of New Jersey. He also held positions in private practice and was with McCarter & English in Newark when he was appointed.
A resident of Princeton, Judge Small and his wife Alice, a law clerk in the U.S. Bankruptcy Court in Trenton, have two children: Adlai is 27 years old and is a third-year student at Rutgers Camden Law School where he is editor-in-chief of the Law Review. Emily, 22, is a recent graduate of Williams College and works in publishing and film production in New York.