Skip links

Reflecting On Tax Court Judges Both Inside And Outside The Courtroom

Megan L. Brackney was quoted in a Tax Notes article published May 17, 2024 titled “Reflecting on Tax Court Judges Both Inside and Outside the Courtroom.” In the article, Megan L. Brackney and Keith Fogg, emeritus clinical professor at Harvard Law School, reflect on their time spent practicing before the Tax Court.

Megan shared her experience trying a case in 2015 before Judge Lauber:

“One memorable experience was trying a case before Judge Lauber, Webber v. Commissioner, 144 T.C. No. 17 (2015). Judge Lauber was a relatively new judge. I don’t think this was his very first case, but definitely one of the first. My client, Jeff Webber, was a colorful individual, and there were a lot of amusing moments during the trial. Judge Lauber kept order in the courtroom, but he was cordial and relaxed, and displayed a good sense of humor during the trial — laughing along with us. At one point, my trial partner got a little heated in the cross examination of a witness, and Judge Lauber politely reminded him that there was no jury in the room. It was also interesting to see how much Judge Lauber questioned the witnesses himself, which is something you can never fully prepare for. I haven’t had another trial with him, but my understanding is that this is still his practice and the witnesses need to be prepared for extensive examination from him after the attorneys are finished.”

Click here to read the full article.