Albert G. Lauber
|Senior Judge of the United States Tax Court|
|Assumed office |
January 1, 2020
|Judge of the United States Tax Court|
January 31, 2013 – January 1, 2020
|Appointed by||Barack Obama|
|Preceded by||Stephen Swift|
|Succeeded by||Christian N. Weiler|
|Born||January 1950 (age 71)|
Bronxville, New York, U.S.
|Alma mater||Yale University|
Clare College, Cambridge
Lauber was born in Bronxville, New York. He received a Bachelor of Arts, summa cum laude, in 1971 and a Juris Doctor, Phi Beta Kappa, in 1977 from Yale University. He received a Master of Arts degree in 1974, from Clare College, Cambridge. He served as a law clerk to Judge Malcolm R. Wilkey of the U.S. Court of Appeals for the D.C. Circuit and Justice Harry A. Blackmun of the United States Supreme Court. He served in the United States Department of Justice as a tax assistant to the Solicitor General and later served as Deputy Solicitor General from 1983 to 1988. He spent seventeen years as a partner at the Washington, D.C. tax firm of Caplin & Drysdale, where he specialized in tax litigation at the trial and appellate levels. He previously served as Director of the Graduate Tax and Securities Programs and as a Visiting Professor of Law at Georgetown University Law Center.
Tax Court service
On May 26, 2011, President Barack Obama nominated Lauber to serve as a Judge of the United States Tax Court, to the seat vacated by Judge Stephen J. Swift, who had resigned from the court. His nomination received a hearing before the United States Senate Committee on Finance on December 11, 2012 and was reported favorably on December 21, 2012. His nomination was confirmed by the United States Senate on January 1, 2013. He received his commission on January 31, 2013. His commission will expire on January 30, 2028, at which time his fifteen-year term will end.
In August 2018, Lauber determined that Illinois Tool Works owed no tax on over $356 million in repatriated funds from its foreign subsidiaries because the transactions had been sufficiently structured as debt. Lauber also decided two high-profile transfer pricing cases, Amazon v. Commissioner and Coca-Cola v. Commissioner. He assumed senior status on January 1, 2020.
- Nomination announcement from whitehouse.gov
- Official Biography at the United States Tax Court
- "Pres. Nom. 600". 112th Congress (2013).
- Note, Recent Case: Tax Court Holds in Favor of Taxpayer on Loan Between Foreign Subsidiaries, 132 Harv. L. Rev. 2378 (2019).
- Illinois Tool Works Inc. v. Commissioner, 116 T.C.M. (CCH) 124 (2019).
- "Amazon.Com, Inc. v. Comm'r, 148 T.C. No. 8 | Casetext Search + Citator". casetext.com. Retrieved 2021-07-23.
- "Coca-Cola Co. v. Comm'r, 155 T.C. No. 10 | Casetext Search + Citator". casetext.com. Retrieved 2021-07-23.