Sumner L. Trussell
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Sumner Lincoln Trussell (October 29, 1860 – October 22, 1931) was a judge of the United States Board of Tax Appeals (later the United States Tax Court) from 1924 until his death in 1931.
Born in Champlin, Minnesota,[1] Trussell received a B.A. from the University of Minnesota and a law degree from Columbia Law School, entering the practice of law in 1885.[2] Trussell joined the Internal Revenue Department in 1889,[2][3] returning to private practice in 1894, then to government in 1898, and back to private practice in 1916.[2] While again working as a Minneapolis lawyer,[4] he was appointed to the Board of Tax Appeals by President Calvin Coolidge,[3] and was one of the original twelve members appointed to the Board, one of seven appointed "from the public".[5]
Trussell died while on vacation in Sisseton, South Dakota, and was buried in Champlin, Minnesota.[3]
References
[edit]- ^ History of Minneapolis and Hennepin County, Minnesota. Vol. 2. Munsell Publishing Co. 1895. p. 1064-1064.
- ^ a b c "S. L. Trussell Dies; Tax Body Member". Evening Star. October 23, 1931. p. 17.
- ^ a b c "Sumner L. Trussell". The Minneapolis Star. October 24, 1931. p. 16.
- ^ "Newly Appointed Tax Board To Be Organized At Once", The Baltimore Sun (July 4, 1924), p. 6.
- ^ Harold Dubroff and Brant J. Hellwig, U.S. Tax Court: an Historical Analysis (2015).