Mr. Merrell was born and raised in Utah, receiving his bachelor’s degree in accounting from Brigham Young University, and his law degree with honors from George Washington University. He began practicing law in 1946. In 1979, he founded the firm of Merrell & Merrell, P.C., and specialized in tax law for over 55 years.

Mr. Merrell was admitted to practice in Virginia and the District of Columbia, and litigated cases in the United States Tax Court, the United States Court of Federal Claims, the Courts of Appeals for the Federal, D.C., Third, Fourth, Fifth, Sixth, Seventh, and Ninth Circuits, as well as the United States Supreme Court. He was a member of the Virginia State Bar and the American Bar Association.

Mr. Merrell and his wife, Marjorie, had four children and twenty grandchildren. 

Mr. Merrell passed away May 16, 2011.