Clarence Victor Opper[1] (April 13, 1897 – June 19, 1964) was a judge of the United States Tax Court from 1938 to 1964.
Born in New York City to Victor M. and Alice G. Opper, he enlisted in the U.S. Army, 301st Field Signal Battery during World War I, in May 1917.
He was than appointed assistant general counsel of the Farm Credit Administration until 1934, when he became assistant general counsel to the United States Department of the Treasury, supervising legal work concerned with fiscal, monetary banking, and foreign exchange questions.
[2] In the period before World War II, he helped craft the legal justification for the Roosevelt Administration's refusal to export helium to Nazi Germany.
[3] Two years into his last term on the Tax Court, Opper died at the George Washington University Hospital, at the age of 67.