Nims was born in Oklahoma in 1923. After attending public schools in
Macon, Georgia, and then
Deerfield Academy in
Deerfield, Massachusetts, Nims earned a B.A.,
Williams College, and
LL.B. at the
University of Georgia Law School, and am
LL.M. in Taxation at the
New York University Law School. His legal pursuits were interrupted by his service as an officer, Lieutenant (jg.), U.S. 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 to 1979; 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. He served as Chief Judge of the Tax Court from June 1, 1988, to May 31, 1992, and retired on June 1, 1992, but was recalled as Senior Judge to perform judicial duties. He died on September 15, 2019, aged 96. ==Trivia==