Session II: Practice Made Perfect: Lessons from the Tax Court Bench
Join us to hear wisdom from the Bench from two United States Tax Court judges — the Hon. Albert G. Lauber and the Hon. Cary Douglas Pugh. We will explore the intricacies of Tax Court procedure, including how it is possible for a trial judge not to write the majority opinion, as well as the distinctions among a “reviewed” opinion, a Tax Court (T.C.) opinion, and a memorandum (T.C.M.) opinion. We will also discuss various ethical scenarios that are common in representing taxpayers before the Tax Court. Finally, we will hear from the judges on suggestions for planners that impact pre-trial, trial, and post-trial consideration of cases. This is a can’t miss discussion!
Moderator: Stephanie Loomis-Price, Houston, TX
Speakers: The Honorable Albert G. Lauber, United States Tax Court, Washington, DC The Honorable Cary Douglas Pugh, United States Tax Court, Washington, DC
Recorded at the 2018 ACTEC Fall Meeting October 26, 2018 Washington, DC
