Carleton D. Powell (born 1939 inSouth Carolina) was a specialtrialjudge of theUnited States Tax Court.
Powell attended theKent School inKent, Connecticut, graduating in 1957. He received aB.A. degree from theUniversity of Virginia in 1961 and hisLL.B. from theUniversity of Richmond in 1967.
Powell served as acommissioned officer in theUnited States Army between 1962 and 1964. From 1967 to 1970, he was employed in various positions by theInternal Revenue Service. In 1970 he became a Trial Attorney in the Appellate Section of theUnited States Department of Justice Tax Division; in 1977, he was promoted to a Senior Trial Attorney. Between 1980 and 1985, Powell was a Reviewer. He was appointed as a Special Trial Judge of the U.S. Tax Court on August 25, 1985.
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