Sumner L. TrussellSumner 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,[1] 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.[2] Trussell joined the Internal Revenue Department in 1889,[2][3] returning to private practice in 1894, then to government in 1898, and back to private practice in 1916.[2] While again working as a Minneapolis lawyer,[4] he was appointed to the Board of Tax Appeals by President Calvin Coolidge,[3] and was one of the original twelve members appointed to the Board, one of seven appointed "from the public".[5] Trussell died while on vacation in Sisseton, South Dakota, and was buried in Champlin, Minnesota.[3] References
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