Judge Halpern was appointed to the Tax Court on July 10, 1990, reappointed November 2, 2005, and became a Senior Judge on October 16, 2015. He received a B.S. from the Wharton School, University of Pennsylvania, a J.D. from the Law School, University of Pennsylvania, and a LL.M. from New York University. Prior to his appointment to the Tax Court, Judge Halpern was a partner at Baker and Hostetler in Washington, D.C. He was an associate at Mudge, Rose, Guthrie & Alexander in New York from 1972 to 1974. He was an assistant professor of law at the Law School of Washington and Lee University from 1975 to 1976, and St. John's University in New York City from 1976 to 1978. He was a visiting professor at New York University Law School from 1978 to 1979. Judge Halpern was an associate at Roberts and Holland in New York City from 1979 to 1980. Judge Halpern served as Principle Technical Advisor to the Assistant Commissioner (Technical) and Associate Chief Counsel (Technical) for the Internal Revenue Service from 1980 to 1983. Judge Halpern taught as an adjunct professor at George Washington Law School from 1984 to 2020.