Court Rulings in Estate Tax Cases: Is Gender a Factor?
The ATA Journal of Legal Tax Research
18 Pages Posted: 1 Apr 2014 Last revised: 26 Aug 2014
Date Written: March 1, 2014
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 extend this study by testing for the effect of judges’ gender. We find evidence that male judges tend to favor the taxpayer in valuation disputes.
Keywords: Estate tax, Valuation, Courts, Gender
JEL Classification: M41
Suggested Citation: Suggested Citation