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 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 ...

) from 1924 until his death in 1931. Born in

Champlin, Minnesota Champlin ( ) is a city in Hennepin County, Minnesota, United States. The population was 23,919 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 route ...

, Trussell received a

B.A. 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 ...

from the

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 ...

and a law degree from

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 un ...

, 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, serving from 1923 to 1929. A Republican Party (United States), Republican lawyer from Massachusetts, he previously ...

, 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, and ...

, 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