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Albert G. Lauber

From Wikipedia, the free encyclopedia
American judge (born 1950)
Al Lauber
Senior Judge of theUnited States Tax Court
Assumed office
January 1, 2020
Judge of theUnited States Tax Court
In office
January 31, 2013 – January 1, 2020
Appointed byBarack Obama
Preceded byStephen Swift
Succeeded byChristian N. Weiler
Personal details
BornAlbert George Lauber
(1950-01-01)January 1, 1950 (age 76)
EducationYale University (BA,JD)
Clare College, Cambridge (MA)

Albert George Lauber (born January 1, 1950) is an American lawyer who serves as asenior judge of theUnited States Tax Court.

Biography

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Lauber was born inBronxville, New York, on January 1, 1950.[1] He received aBachelor of Arts (summa cum laude,Phi Beta Kappa, Warren Memorial High Scholarship Prize) in 1971 fromYale College and aJuris Doctor in 1977 fromYale Law School. He received aMaster of Arts in 1974, fromClare College, Cambridge. He served as a law clerk to JudgeMalcolm R. Wilkey of theUnited States Court of Appeals for the District of Columbia Circuit and JusticeHarry A. Blackmun of theUnited States Supreme Court. He served in theUnited States Department of Justice as a tax assistant to the Solicitor General and later served as Deputy Solicitor General from 1983 to 1988. He spent seventeen years as a partner at theWashington, D.C. tax firm of Caplin & Drysdale, where he specialized in tax litigation at the trial and appellate levels. He previously served as Director of the Graduate Tax and Securities Programs and as a Visiting Professor of Law atGeorgetown University Law Center.[2][3]

Tax Court service

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On May 26, 2011, PresidentBarack Obama nominated Lauber to serve as a Judge of the United States Tax Court, to the seat vacated by JudgeStephen J. Swift, who had resigned from the court. His nomination received a hearing before theUnited States Senate Committee on Finance on December 11, 2012 and was reported favorably on December 21, 2012. His nomination was confirmed by theUnited States Senate on January 1, 2013.[4] He received his commission on January 31, 2013. His commission will expire on January 30, 2028, at which time his fifteen-year term will end.[2][3]

In August 2018, Lauber determined thatIllinois Tool Works owed no tax on over $356 million in repatriated funds from its foreign subsidiaries because the transactions had been sufficiently structured as debt.[5][6] Lauber also decided two high-profiletransfer pricing cases,Amazon v. Commissioner[7] andCoca-Cola v. Commissioner.[8] He assumedsenior status on January 1, 2020.

See also

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References

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  1. ^Finance, United States Congress Senate Committee on (2012).Nominations of Albert F. Lauber and Ronald Lee Buch: Hearing Before the Committee on Finance, United States Senate, One Hundred Twelfth Congress, Second Session, on the Nominations of Albert F. Lauber, to be a Judge of the United States Tax Court; and Ronald Lee Buch, to be a Judge of the United States Tax Court, December 11, 2012. U.S. Government Printing Office. pp. 30–31.
  2. ^abNomination announcement from whitehouse.gov
  3. ^abOfficial Biography at the United States Tax Court
  4. ^"Pres. Nom. 600". 112th Congress (2013).
  5. ^Note,Recent Case: Tax Court Holds in Favor of Taxpayer on Loan Between Foreign Subsidiaries, 132Harv. L. Rev. 2378 (2019).
  6. ^Illinois Tool Works Inc. v. Commissioner, 116 T.C.M. (CCH) 124 (2019).
  7. ^"Amazon.Com, Inc. v. Comm'r, 148 T.C. No. 8 | Casetext Search + Citator".casetext.com. Archived fromthe original on July 23, 2021. Retrieved2021-07-23.
  8. ^"Coca-Cola Co. v. Comm'r, 155 T.C. No. 10 | Casetext Search + Citator".casetext.com. Archived fromthe original on July 23, 2021. Retrieved2021-07-23.
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Preceded byJudge of theUnited States Tax Court
2013–2020
Succeeded by
Tax Court
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