|
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, suburb of Brisbane New Zealand * Sumner, New Zealand, seaside suburb of Christchurch, New Zealand * Lake Sumner United States Inhabited places * Sumner, California, former name of Kern, California * Sumner, Florida * Sumner, Georgia * Sumner, Illinois * Sumner, Iowa * Sumner, Maine * Sumner, Michigan * Sumner, Mississippi * Sumner, Missouri * Sumner, Nebraska * Sumner, Oklahoma * Sumner, Oregon * Sumner, Portland, Oregon * Sumner, Texas * Sumner, Washington ** Sumner station, a train station in Sumner, Washington * Sumner, Barron County, Wisconsin, a town * Sumner (community), Barron County, Wisconsin, an unincorporated community * Sumner, Jefferson County, Wisconsin, a town * Sumner, Trempealeau County, Wisconsin, a town * Sumner County, Kansas * Sumner County, Tennessee * Sumner Township, Michigan * Su ... [...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 be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rul ... [...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 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 be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Champlin, Minnesota
Champlin ( ) is a city in Hennepin County, Minnesota, United States. The population was 23,089 at the 2010 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 a total 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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Bachelor Of Arts
Bachelor of arts (BA or AB; from the Latin ', ', or ') is a bachelor's degree awarded for an undergraduate program in the 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 four years in Afghanistan, Armenia, Azerbaijan, Bangladesh, Brazil, Brunei, China, Egypt, Ghana, Greece, Georgia, Hong Kong, Indonesia, Iran, Iraq, Ireland, Japan, Kazakhstan, Kenya, Kuwait, Latvia, Lebanon, Lithuania, Mexico, Malaysia, Mongolia, Myanmar, Nepal, Netherlands, Nigeria, Pakistan, the Philippines, Qatar, Russia, Saudi Arabia, Scotland, Serbia, South Korea, Spain, Sri Lanka, Taiwan, Thailand, Turkey, Ukraine, the United States and Zambia. * Degree attainment typically takes three years in Albania, Australia, Bosnia and Herzegovina, the Caribbean, Iceland, India, Israel, Italy, New Zealand, Norway, South Africa, Switzerland, the Canadian province ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of Minnesota
The University of Minnesota, formally the University of Minnesota, Twin Cities, (UMN Twin Cities, the U of M, or 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. The Twin Cities campus comprises locations in Minneapolis and Falcon Heights, Minnesota, Falcon Heights, a suburb of St. Paul, approximately apart. 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 main campus student body in the United States, with 52,376 students at the start of the 2021–22 academic year. 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 Minnesota Territorial Legislature drafted a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Columbia Law School
Columbia Law School (Columbia Law or CLS) is the law school of Columbia University, a private Ivy League university in New York City. Columbia Law is widely regarded as one of the most prestigious law schools in the world and has always ranked in the top five schools in the United States since the establishment of the law school rankings by '' U.S. News & World Report'' in 1987. Columbia Law is especially well known for its strength in corporate law and its placement power in the nation's elite law firms. Columbia Law School was founded in 1858 as the Columbia College Law School, and was 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 Secretary of the Treasury, who were co-authors of '' The Federalist Papers''. Columbia Law has many distinguished al ... [...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 that time, it was the city's newspaper of record, and the longtime home to columnist Mary McGrory and cartoonist Clifford K. Berryman. 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 ''Star'', including its printing presses. History ''The Washington Star'' was founded on December 16, 1852, by Captain Joseph Borrows Tate. It was originally headquartered in Washington's "Newspaper Row" on Pennsylvania Avenue. Tate named the paper ''The Daily Evening Star''. In 1853, Texas surveyor ... [...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 from 1923 to 1929. Born in Vermont, Coolidge was a Republican lawyer from New England who climbed up the ladder of Massachusetts state politics, becoming the state's 48th governor. His response to the Boston Police Strike of 1919 thrust him into the national spotlight as a man of decisive action. Coolidge was elected the country's 29th vice president the next year, succeeding the presidency upon the sudden death of President Warren G. Harding in 1923. Elected in his own right in 1924, Coolidge gained a reputation as a small-government conservative distinguished by a taciturn personality and dry sense of humor, receiving the nickname "Silent Cal". Though his widespread popularity enabled him to run for a third term, he chose not to run again in 1928, remarking that ten years as president was (at the time) "longer than any other man has had ittoo lon ... [...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 (or Sissetowan) division of the Native American Sioux. It also serves as an important part of the Lake Traverse Indian Reservation. Geography Sisseton is located at (45.663259, −97.049040). According to the United States Census Bureau, the city has a total area of , all land. Sisseton has been assigned the ZIP code 57262 and the FIPS place code 59260. Climate ;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 population density was . There were 1,057 housing units at an average density of . The racial mak ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1860 Births
Year 186 ( CLXXXVI) was a common year starting on Saturday (link will display the full calendar) of the Julian calendar. At the time, it was known as the Year of the Consulship of Aurelius and Glabrio (or, less frequently, year 939 ''Ab urbe condita''). The denomination 186 for this year has been used since the early medieval period, when the Anno Domini calendar era became the prevalent method in Europe for naming years. Events By place Roman Empire * Peasants in Gaul stage an anti-tax uprising under Maternus. * Roman governor Pertinax escapes an assassination attempt, by British usurpers. New Zealand * The Hatepe volcanic eruption extends Lake Taupō and makes skies red across the world. However, recent radiocarbon dating by R. Sparks has put the date at 233 AD ± 13 (95% confidence). Births * Ma Liang, Chinese official of the Shu Han state (d. 222) Deaths * April 21 – Apollonius the Apologist, Christian martyr * Bian Zhang, Chinese official and g ... [...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. February * February 4 – Soviet leader Joseph Stalin gives a speech calling for rapid industrialization, arguing that only strong industrialized countries will win wars, while "weak" nations are "beaten". Stalin states: "We are fifty or a hundred years behind the advanced countries. We must make good this distance in ten years. Either we do it, or they will crush us." The first five-year plan in the Soviet Union is intensified, for the industrialization and collectivization of agriculture. * February 10 � ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
