Senior Tax Court Judge Lapsley W. Hamblen, Jr. published a memorial tribute for John S. Pennell, who died on March 27, 2004, in 57 Tax Law. 855 (2004). Here is the concluding paragraph of Judge Hamblen’s moving tribute: 

We who have been fortunate to know and work with John Pennell are enriched and made better by that experience.  We shall very much miss this superb colleague who enlightened and entertained us at so many tax conferences, especially when on a panel with Marty Ginsburg.  His contributions to the Tax Section, to tax law, and as a friend to so many, provide us with fond memories and solid values that will remain with us.