Sumner Lincoln Trussell (October 29, 1860 – October 22, 1931) was a judge of the

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 Tri ...

(later the

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 Tr ...

) from 1924 until his death in 1931. Born in

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 ...

, Trussell received a

B.A. 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 ye ...

from the

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, Tw ...

and a law degree from

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 ...

, 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 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 Ma ...

, 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 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, a ...

, and was buried in

References

1860 births 1931 deaths Members of the United States Board of Tax Appeals United States Article I federal judges appointed by Calvin Coolidge University of Minnesota alumni Columbia Law School alumni {{US-federal-judge-stub