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

See all articles by Mark Jackson

Mark Jackson

University of Nevada, Reno - Department of Accounting and Information Systems

Sonja Pippin

University of Nevada, Reno - Department of Accounting and Information Systems

Jeffrey Wong

University of Nevada, Reno

Date Written: March 1, 2014

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 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

Jackson, Mark and Pippin, Sonja and Wong, Jeffrey, Court Rulings in Estate Tax Cases: Is Gender a Factor? (March 1, 2014). The ATA Journal of Legal Tax Research, Available at SSRN: https://ssrn.com/abstract=2418768 or http://dx.doi.org/10.2139/ssrn.2418768

Mark Jackson

University of Nevada, Reno - Department of Accounting and Information Systems ( email )

United States

Sonja Pippin (Contact Author)

University of Nevada, Reno - Department of Accounting and Information Systems ( email )

United States

Jeffrey Wong

University of Nevada, Reno ( email )

4505 S. Maryland Parkway
Las Vegas, NV 89154
United States

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