Jacobs was born in
Maryland and received a B.A. from the
University of Maryland in 1958 an
LL.B. from the
University of Maryland Law School in 1960, and an
LL.M. in Taxation from
Georgetown University Law Center in 1965. Admitted to
Maryland Bar in 1960, he was an attorney for the
Internal Revenue Service in
Washington, D.C., from 1961 to 1965, and in
Buffalo, New York, in Regional Counsel's Office, from 1965 to 1967. He entered private practice in
Baltimore, Maryland, in 1967, working as an associate (1972–1974) and partner (1974–1984) in the law firm of Gordon, Feinblatt, Rothman, Hoffberger and Hollander. During this time, he was chairman of a commission appointed to improve the quality of the
Maryland Tax Court, in 1978, and participated in various other studies and commissions convened to consider changes in Maryland tax laws. He also taught as an adjunct professor of law in the Graduate Tax Programs of the
University of Baltimore School of Law (1991–1993),
University of San Diego School of Law (2001), and the
University of Denver School of Law (2001–2004). Jacobs was appointed by President
Ronald Reagan as a judge of the United States Tax Court, effective March 30, 1984, for a term ending March 29, 1999. He retired on March 30, 1999, but was recalled as senior judge to continue performing judicial duties. On June 7, 2019, Jacobs permanently retired from judicial service. Jacobs moved to
Garrett Park, Maryland, in 1988, and lived there for the remainder of his life. He was married twice, having two children from his first marriage, and two stepchildren from his second. He died on April 5, 2025, at the age of 87. ==References==