Mortimer Maxwell Caplin is an American lawyer and educator, and the founding member of Caplin & Drysdale, Chartered. Born in New York City, Caplin holds a B.S. degree, Phi Beta Kappa, from the University of Virginia, where he is also a member of the school's prestigious Raven Society. He is an Order of the Coif graduate of the University of Virginia Law School, where he earned his LL.B. degree. Caplin also achieved a Doctor of Juridical Science from New York University, and several honorary doctorate in law degrees from Washington College, the University of South Carolina, and Saint Michael's College.First in his class at the University of Virginia School of Law, and Editor-in-Chief of Virginia Law Review, Caplin served as a law clerk to U.S. Circuit Judge Armistead M. Dobie. He then practiced law in New York City from 1941 to 1950, with time out for military service in the United States Navy. During the invasion of Normandy, he served as U.S. Navy beachmaster, cited as member of initial landing force on Omaha Beach and the recipient of the French Legion of Honor.
In 1950, Caplin returned to UVA as professor of law, specializing in tax and corporate law and publishing extensively in these fields. He also served as adjunct professor of law at The George Washington University Law School from 1965 to 1966 and at the University of Miami School of Law from 1967 to 1970. Additionally, Caplin engaged in practice as counsel to a Virginia law firm. He turned 100 in July 2016.
“There is one difference between a tax collector and a taxidermist—the taxidermist leaves the hide.”
Quoted in Time magazine article Taxes: Enter Balance Due Here http://content.time.com/time/magazine/article/0,9171,829745,00.html, 1 February 1963 http://books.google.com/books?id=YufVAAAAMAAJ&q=%22There+is+one+difference+between+a+tax+collector+and+a+taxidermist+the+taxidermist+leaves+the+hide%22&pg=PA13#v=onepage
