Joseph H. Gale is a Senior Judge of the United States Tax Court. Born on August 26, 1953, in Smithfield, Virginia, he pursued his higher education at Princeton University, where he earned an A.B. in 1976, followed by a J.D. from the University of Virginia School of Law in 1980.
His professional career began in private practice as an associate at the law firms of Dewey Ballantine (1980–1983) and Dickstein, Shapiro & Morin (1983–1985). Following his time in private practice, Gale transitioned into public service, working extensively with the United States Senate. He served as Tax Legislative Counsel (1985–1988), Chief Tax Counsel (1988–1993), and eventually Chief of Staff (1993–1996) for Senator Daniel Patrick Moynihan.
Gale was first appointed to the United States Tax Court by President Bill Clinton on February 6, 1996, for a fifteen-year term. Upon the conclusion of that term, he was reappointed by President Barack Obama on October 18, 2011. He assumed senior status on the court in 2023. His judicial work primarily focuses on the adjudication of disputes involving federal income tax and other tax-related matters.
