Sumner Lee Trussell (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 Minnesota, 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.[1] Trussell joined the Internal Revenue Department in 1889,[1][2] In 1894 he returned to private practice, returning to government in 1898, and to private practice again in 1916.[1] While again working as a Minneapolis lawyer,[3] he was appointed to the Board of Tax Appeals by President Calvin Coolidge,[2] and was one of the original twelve members appointed to the Board, one of seven appointed "from the public".[4]
Trussell died while on vacation in Sisseton, South Dakota, and was buried in Champlin, Minnesota.[2]
References
- 1 2 3 "S. L. Trussell Dies; Tax Body Member", Evening Star (October 23, 1931), p. 17.
- 1 2 3 "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).