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Samuel Estill Whitaker (September 25 1886 – March 26 1967) was a Tennessee attorney and mayor and later a long-serving judge of the United States Court of Claims.Whitaker received an LL.B. from the University of Chattanooga in 1909. He was in private practice in Chattanooga Tennessee from 1909 to 1914 when he joined the United States Army at the outset of World War I. He served as a Captain in Field Artillery until 1919. Attorney Bureau of Internal Revenue 1919-1920.

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