Arthur Lee Nims III[1] (January 3, 1923 – September 15, 2019) was an American federal judge who served on the United States Tax Court.
His legal pursuits were interrupted by his service as an officer, Lieutenant (jg.
Naval Reserve, on active duty in the Pacific Theater during World War II, but he was admitted to the Georgia Bar in 1949.
He then entered private practice in Macon until 1951, then worked for the Internal Revenue Service in New York City until 1954, and in Washington D.C. from 1954 to 1955.
Nims returned to private practice in Newark, New Jersey, becoming a partner in the law firm of McCarter and English from 1961–79; serving at the same time as Secretary in the Section of Taxation, American Bar Association, 1977–79; Chairman, Section of Taxation, New Jersey State Bar Association, 1969–71; and as a member of the American Law Institute Nims was appointed by President Jimmy Carter as Judge, United States Tax Court, on June 29, 1979, for a term ending June 28, 1994.