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Tax Court Judge Lauber Is a Rock Star


Tax Court

I recently downloaded data from the Tax Court website regarding the opinions the court has published. When analyzing the number of cases published by each judge, it was striking how many cases are authored by Judge Lauber.

Judge Lauber began serving as a judge on the Tax Court in January 2013, just over 10 years ago. Below is a chart showing the number of opinions published by each Tax Court judge over the 10-year period from 2013 to 2022:

Tax Court

As can be seen, Judge Lauber has published many more opinions than any other Tax Court judge during the same period. It is not necessarily a fair comparison for all of the judges, because some of the judges were not on the court for the full 10-year period. But some of the judges were, and Judge Lauber stands head and shoulders above all of them.

I thought perhaps that he was assigned cases that could be handled more quickly than others, but when I looked at the number of pages published by each judge it was clear that Judge Lauber still far exceeds all other judges.

Tax Court

Not only does Judge Lauber author many opinions, but he also stands out in authoring the important Tax Court Reported opinions (as opposed to Memorandum opinions). During the 10-year period he has been on the court, Judge Lauber has published 18% of all Tax Court Reported decisions.

Tax Court

Given these overwhelming statistics, it is safe to say that Judge Lauber is a rock star!

Tags: Statistics