Court Rulings in Estate Tax Cases: Is Gender a Factor?

• In Event: JLTR Conference Part I

Abstract

The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. A recent study examining the relation between court valuations of estates and case/judge attributes finds evidence suggesting that the number of appraisers used by the taxpayer, the type of asset being valued, and the age and complexity of the case are related to the decisions of the court. We expand this study by testing for the effect of judges’ gender. We find evidence that male judges tend to favor the taxpayer in valuation disputes.

Authors

• Sonja Pippin, University of Nevada-Reno

• Mark A Jackson, University of Nevada-Reno

• Jeffrey A Wong, University of Nevada-Reno