UB's Mugel Tax Moot Court Competition to Examine Debt Discharge Income, Capital Loss

BUFFALO, N.Y. -- The University at Buffalo Law School will host the 2002 Albert R. Mugel National Tax Moot Court Competition on Feb. 21-23.

The largest and longest-running tax moot court in the United States, the competition will draw teams of law students from institutions that include UB, as well as Syracuse University, University of Baltimore, Louisiana State University, Quinnipiac University, St. John's University and John Marshall.

Kenneth R. Joyce, SUNY Distinguished Teaching Professor in the Law School, who has been instrumental in the formulation of tax laws in New York State, serves as advisor to the competition, and has prepared for the teams a problem and bench memorandum on issues relating to debt discharge income and capital loss.

After researching the issues and writing a legal brief, contestants will meet at the Erie County Courthouse to engage in rounds of appellate-style argument.

Experts who will sit on the bench for the final round of the competition include the Honorable Renato Beghe of the United States Tax Court, Honorable Ellsworth Van Graafeiland of the Second Circuit Court of Appeals, and Honorable H. Kenneth Schroeder of the U.S. District Court, Western District of New York.

The competition is named in honor of Albert R. Mugel, a long-time senior partner in the law firm of Jaeckle, Fleischmann & Mugel who has taught tax law at the UB Law School for more than 50 years.