|
Sumner L. Trussell
Sumner Lincoln Trussell (October 29, 1860 – October 22, 1931) was a judge of the United States Board of Tax Appeals (later the United States Tax Court) from 1924 until his death in 1931. Born in Champlin, Minnesota, Trussell received a B.A. from the University of Minnesota and a law degree from Columbia Law School, entering the practice of law in 1885. Trussell joined the Internal Revenue Department in 1889, returning to private practice in 1894, then to government in 1898, and back to private practice in 1916. While again working as a Minneapolis lawyer,"Newly Appointed Tax Board To Be Organized At Once", ''The Baltimore Sun'' (July 4, 1924), p. 6. he was appointed to the Board of Tax Appeals by President Calvin Coolidge, and was one of the original twelve members appointed to the Board, one of seven appointed "from the public".Harold Dubroff and Brant J. Hellwig, U.S. Tax Court: an Historical Analysis' (2015). Trussell died while on vacation in Sisseton, South Dakota, and was ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Sumner L
Sumner may refer to: Places Antarctica * Mount Sumner, a mountain in the Rare Range, Antarctica * Sumner Glacier, southern Graham Land, Antarctica Australia * Sumner, Queensland, a suburb of Brisbane New Zealand * Sumner, New Zealand, a seaside suburb of Christchurch, New Zealand * Archdeacon of Sumner, Anglican Diocese of Christchurch, Aotearoa, New Zealand and Polynesia * Lake Sumner United States * Sumner, California, a former town, now East Bakersfield, California * Sumner, Florida, an unincorporated community * Sumner, Georgia, a town * Sumner, Illinois, a city * Sumner, Iowa, a city * Sumner, Maine, a town * Sumner, Michigan, an unincorporated community in Sumner Township * Sumner, Mississippi, a town * Sumner, Missouri, a city * Sumner, Nebraska, a village * Sumner, Oklahoma, an unincorporated community and census-designated place * Sumner, Oregon, an unincorporated community * Sumner, Portland, Oregon, a neighborhood * Sumner, Texas, an unincorporated communit ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Board Of Tax Appeals
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however, these venues require that the tax first be paid and that the party then file suit to recover the contested amount paid (the "full payment rule" o ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Tax Court
The United States Tax Court (in case citations, T.C.) is a Federal judiciary of the United States, federal trial court court of record, of record established by US Congress, Congress under Article One of the United States Constitution, Article I of the Constitution of the United States, U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigation, litigate tax matters in a variety of legal settings, outside of Bankruptcy in the United States, bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Champlin, Minnesota
Champlin ( ) is a city in Hennepin County, Minnesota, United States. The population was 23,919 at the 2020 census. Champlin is a northern suburb of Minneapolis. U.S. Highway 169 and Hennepin County Road 12 (CR 12) are two of the main routes in Champlin. Geography Champlin lies along the Mississippi River, surrounded by the cities of Anoka, Dayton, Brooklyn Park, Maple Grove and Coon Rapids, northwest of Minneapolis. According to the United States Census Bureau, the city has an area of , of which is land and is water. The average elevation is above sea level, and the Mississippi River is approximately one-eighth of a mile wide throughout Champlin. History The Champlin area was first settled when Father Louis Hennepin, a Franciscan priest from whom Hennepin County gets its name, Michael Accult, and Peter Dulay were captured by Lakota Indians. An Indian trading post was later established in the area. Charles Miles created the first permanent settlement in what cam ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Bachelor Of Arts
A Bachelor of Arts (abbreviated B.A., BA, A.B. or AB; from the Latin ', ', or ') is the holder of a bachelor's degree awarded for an undergraduate program in the liberal arts, or, in some cases, other disciplines. A Bachelor of Arts degree course is generally completed in three or four years, depending on the country and institution. * Degree attainment typically takes five or more years in Argentina, Brazil, Chile, and Peru. * Degree attainment typically takes four years in Afghanistan, Armenia, Azerbaijan, Bangladesh, Brunei, Bulgaria, Canada (except Quebec), China, Egypt, Finland, Georgia, Ghana, Greece, Hong Kong, Indonesia, India, Iran, Iraq, Ireland, Jamaica, Japan, Kazakhstan, Kenya, Kuwait, Latvia, Lebanon, Lithuania, Malaysia, Mexico, Mongolia, Myanmar, Nepal, the Netherlands, Nigeria, Pakistan, the Philippines, Qatar, Russia, Saudi Arabia, Scotland, Serbia, Singapore, South Africa, South Korea, Spain, Sri Lanka, Taiwan, Thailand, Turkey, Ukraine, the United S ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of Minnesota
The University of Minnesota Twin Cities (historically known as University of Minnesota) is a public university, public Land-grant university, land-grant research university in the Minneapolis–Saint Paul, Twin Cities of Minneapolis and Saint Paul, Minnesota, United States. It is the Flagship#Colleges and universities in the United States, flagship institution of the University of Minnesota System and is organized into 19 colleges, schools, and other major academic units. The Twin Cities campus is the oldest and largest in the University of Minnesota system and has the List of United States university campuses by enrollment, ninth-largest (as of the 2022–2023 academic year) main campus student body in the United States, with 54,890 students at the start of the 2023–24 academic year. The campus comprises locations in Minneapolis and Falcon Heights, Minnesota, Falcon Heights, a suburb of St. Paul, approximately apart. The Minnesota Territorial Legislature drafted a charter ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Columbia Law School
Columbia Law School (CLS) is the Law school in the United States, law school of Columbia University, a Private university, private Ivy League university in New York City. The school was founded in 1858 as the Columbia College Law School. The university is known for its legal scholarship dating back to the 18th century. Graduates of the university's colonial predecessor, King's College, include such notable early-American legal figures as John Jay, the first chief justice of the United States, and Alexander Hamilton, the first United States Secretary of the Treasury, Secretary of the Treasury, who were co-authors of ''The Federalist Papers''. Columbia Law has many distinguished alumni, including United States presidents Theodore Roosevelt and Franklin Delano Roosevelt; ten justices of the Supreme Court of the United States; numerous U.S. Cabinet members and presidential advisers; US senators; representatives; governors; and more members of the ''Forbes 400'' than any other law sc ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
The Washington Star
''The Washington Star'', previously known as the ''Washington Star-News'' and the ''Washington'' ''Evening Star'', was a daily afternoon newspaper published in Washington, D.C., between 1852 and 1981. The Sunday edition was known as the ''Sunday Star''. The paper was renamed several times before becoming ''Washington Star'' by the late 1970s. For most of the time it was publishing, ''The Washington Star'' was the city's newspaper of record. It provided a longtime home to columnist Mary McGrory (1918-2004) and to cartoonist Clifford K. Berryman (1869-1949). On August 7, 1981, after 128 years, ''The Washington Star'' ceased publication and filed for bankruptcy. In the bankruptcy sale, ''The Washington Post'' purchased the land and buildings owned by ''The Washington Star'', including its printing-presses. History 19th century ''The Washington Star'' was founded on December 16, 1852, by Captain Joseph Borrows Tate. It was originally headquartered on "Newspaper Row" on Pennsyl ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Calvin Coolidge
Calvin Coolidge (born John Calvin Coolidge Jr.; ; July 4, 1872January 5, 1933) was the 30th president of the United States, serving from 1923 to 1929. A Republican Party (United States), Republican lawyer from Massachusetts, he previously served as the 29th Vice President of the United States, vice president from 1921 to 1923 under President Warren G. Harding, and as the 48th governor of Massachusetts from 1919 to 1921. Coolidge gained a reputation as a Libertarian conservatism, small-government conservative with a taciturn personality and dry sense of humor that earned him the nickname "Silent Cal". Coolidge began his career as a member of the Massachusetts House of Representatives, Massachusetts State House. He rose up the ranks of Massachusetts politics and was elected governor 1918 Massachusetts gubernatorial election, in 1918. As governor, Coolidge ran on the record of fiscal conservatism, strong support for women's suffrage, and vague opposition to Prohibition in the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Sisseton, South Dakota
Sisseton is a city in Roberts County, South Dakota, United States. The population was 2,479 at the 2020 census. It is the county seat of Roberts County. Sisseton is the home to a number of tourist attractions, including the Nicollet Tower, and is near the "Song to the Great Spirit" building on the Sisseton Wahpeton College campus. The city is named for the Sisseton division of the Sioux people. It also serves as an important part of the Lake Traverse Indian Reservation. Geography According to the United States Census Bureau, the city has a total area of , all land. Climate Sisseton has a relatively dry, four-season, humid continental climate (Köppen: ''Dfb/Dfa''), with long, dry, cold winters, hot summers, and brief spring and autumnal transitions; like much of the southern half of the state, it lies in USDA Plant Hardiness zone 5. ;Notes: Demographics 2010 census As of the census of 2010, there were 2,470 people, 958 households, and 576 families living in the city. The ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1860 Births
Events January * January 2 – The astronomer Urbain Le Verrier announces the discovery of a hypothetical planet Vulcan (hypothetical planet), Vulcan at a meeting of the French Academy of Sciences in Paris, France. * January 10 – The Pemberton Mill in Lawrence, Massachusetts collapses, killing at least 77 workers. * January 13 – Battle of Tétouan, Morocco: Spanish troops under General Leopoldo O'Donnell, 1st Duke of Tetuan defeat the Moroccan Army. * January 20 – Camillo Benso, Count of Cavour is recalled as Prime Minister of Piedmont-Sardinia. February * February 20 – Canadian Royal Mail steamer (1859) is wrecked on Cape Sable Island, Nova Scotia, on passage from the British Isles to the United States with all 205 onboard lost. * February 26 – The 1860 Wiyot Massacre, Wiyot Massacre takes place at Tuluwat Island, Humboldt Bay in northern California. * February 26, February 27 – Abraham Lincoln makes his Cooper Union speech, Co ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1931 Deaths
Events January * January 2 – South Dakota native Ernest Lawrence invents the cyclotron, used to accelerate particles to study nuclear physics. * January 4 – German pilot Elly Beinhorn begins her flight to Africa. * January 22 – Sir Isaac Isaacs is sworn in as the first Australian-born Governor-General of Australia. * January 25 – Mohandas Gandhi is again released from imprisonment in India. * January 27 – Pierre Laval forms a government in France. * January 30 – Charlie Chaplin comedy drama film ''City Lights'' receives its public premiere at the Los Angeles Theater with Albert Einstein as guest of honor. Contrary to the current trend in cinema, it is a silent film, but with a score by Chaplin. Critically and commercially successful from the start, it will place consistently in lists of films considered the best of all time. February * February 4 – Soviet leader Joseph Stalin gives a speech calling for rapid industrialization, arguing that only strong indus ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
