TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, May 6, 2014

Male Judges Are More Likely to Favor the Taxpayer in Valuation Disputes Than Female Judges

Mark Jackson, Sonja Pippin & Jeffrey Wong (all of the University of Nevada, Reno), Court Rulings in Estate Tax Cases: Is Gender a Factor?:

The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. A recent study examining the relation between court valuations of estates and case/judge attributes finds evidence suggesting that the number of appraisers used by the taxpayer, the type of asset being valued, and the age and complexity of the case are related to the decisions of the court. We extend this study by testing for the effect of judges’ gender. We find evidence that male judges tend to favor the taxpayer in valuation disputes.

Scholarship, Tax | Permalink


I wonder if that's grounds for defendants to insist on being assigned a male judge. After all, in King County (Seattle) the judges a few years back were quibbling over whether it would bias decisions if jurors in North King county went to the more convenient downtown Seattle courts while those in south King County went to the Kent courthouse.
Alas, poor me. Living in north Seattle, I had to drive all the way to the Kent courthouse. Grrr.....

Posted by: Michael W. Perry | May 6, 2014 12:32:09 PM

Is this really what passes for scholarship these days? As an academic, I am confused -- is the authors' conclusion that gender affected the decision or that judges of different genders have come to different conclusions in different cases? I saw no evidence in this paper that gender influenced a judge's ruling.

Posted by: Anonymous | May 6, 2014 1:39:08 PM