Jules Gilmer Korner Jr.

Born in Winston-Salem, North Carolina, Korner received an A.M. from Trinity College of Arts and Sciences, North Carolina in 1909, and later attended the Harvard Law School.

[2] Korner enlisted in the United States Navy in 1917, during World War I.

He joined the Bureau of Internal Revenue as special attorney in the office of the solicitor on July 1, 1921.

He was appointed assistant solicitor in charge of the penal division on January 1, 1923.

[5] During Korner's service as chairman of the board, Albert E. James and Adolphus E. Graupner were the only members not reappointed to the Board when their initial terms expired, reportedly "because of their differences of opinion with [Korner], concerning 'administrative matters'".