Capital’s First Tax Moot Court Team Places 4th in National Competition

February 12, 2004

Capital University Law School’s National Tax Moot Court Team placed fourth in the National Tax Moot Court Competition. The team was comprised of third year students Elizabeth Embry of Columbus, OH, and Matthew Johnson, of Charleston, WV.

The annual competition held February 4 -8 in St. Petersburg, Florida, is sponsored by the Florida Bar Tax Section. The competition, which involved a problem about the estate tax marital deduction and accuracy-related penalties, was comprised of the oral competition and a separate brief writing competition.

There were 16 teams from around the country taking part in the competition. Capital’s team participated in all rounds, each of which was judged by a panel of expert judges in the field of taxation. The final round allowed Embry and Johnson to argue in front of three current United States Tax Court judges — Judge Beghe, Special Trial Judge Carluzzo and Chief Special Trial Judge Panuthos.

"[Embry and Johnson’s] performance in every round was excellent," said professor and faculty advisor for the team Danshera Cords.