Buffalo Moot Court Board
SUNY Buffalo Law School
405 John Lord O'Brian Hall
Buffalo, NY 14260

The Buffalo Moot Court Board

Albert R. Mugel National Tax Moot Court Competition
March 3-5, 2011

2010 Results (PDF)
Announcement (PDF)
Registration Form (PDF)
Rules (PDF)

Updated Tournament Schedule


Sample Briefs:

Petitioner 1 Petitioner 2

Petitioner 3 Petitioner 4

Respondent 1 Respondent 2

Respondent 3 Respondent 4

Important Dates:

Registration Deadline: December 30, 2010
Problem Released: January 7, 2011
Briefs Due: February 11, 2011
Oral Arguments: March 3-5, 2011
Awards Banquet: March 5, 2011

New Information Regarding Hotel Accomodations:

We are pleased to announce that we have reached an agreement with the Adam's Mark Hotel, which is located in downtown Buffalo at 120 Church Street, a stone's throw from the County Courthouse where the rounds will be held. It is also close to the Pearl Street Grill and Brewery and other entertainment venues.

Adam's Mark is holding a block of rooms available at a discounted rate of $89.00 for Mugel participants and coaches. Please be advised that there is limited availability and that these rooms will be booked on a first-come, first-served basis, so make sure to book early! When you call Adam's Mark ((716) 845-5100), please mention the group rate for SUNY AT BUFFALO-SCHOOL OF LAW. That should be good enough for them to locate the agreement, but if necessary, please give them my name (Anant Kishore) as the contact name. If you have any trouble with reserving the rooms, please let me know.

2011 Competition Rules Now Available:

Also, I have recently updated the 2011 Mugel Rules. As I mentioned before, there haven't been any substantive changes to the brief writing rules. Indeed, there is only one substantive change at all--in order to determine which teams move onto the semi-final rounds, each team's brief score will now count for only 30% as opposed to the 40% rule last year. Thus, the breakdown is now 30% brief score, 70% oral argument average score. The updated copy of the rules is now available on the website under the link "Rules." As always, if you have any questions or concerns, please do not hesitate to contact me.

General Announcement for the 2011 Albert R. Mugel National Tax Moot Court Competition:

The Buffalo Moot Court Board proudly announces the annual Albert R. Mugel National Tax Moot Court Competition for 2011. Hosted by the University at Buffalo Law School for more than thirty years, the Mugel Competition is the oldest national tax moot court competition in the United States. Each year, the Mugel Competition gives law students from across the nation an opportunity to demonstrate their proficiency in oral advocacy and brief writing on a cutting edge issue of federal tax law and policy. The Mugel Competition is open to J.D. students at all ABA-accredited law schools. Each school may enter one or two teams. Each team consists of two law students. Both team members must participate in writing a brief prior to the competition and in presenting oral arguments at the competition. Each team will be randomly assigned to write a brief on behalf of the petitioner or the respondent. Schools sending two teams will have one team write the petitioner's brief and the second team write the respondent's brief.

Registration will be on a first-come, first-serve basis based on the postmark date on a team's registration form. Schools wishing to register more than two teams should indicate so on the registration form, but admission of additional teams will be subject to availability of spaces. One coach per admitted team may attend the oral advocacy competition. The registration deadline for the competition is December 30, 2010, and the problem will be released on January 7, 2011. Briefs will be due on February 11, 2011. All teams that submit a brief will be invited to attend the oral advocacy competition in Buffalo on March 3-5, 2011.

Past judging panels have included Federal Magistrate judges, Federal Tax Court judges, state court judges, prominent attorneys, and distinguished law professors from around the country.

In the preliminary rounds, each team will argue at least once on-brief and once off-brief. In the elimination rounds, teams will be assigned to argue for the petitioner or respondent based on seeding. The Mugel Competition will conclude with an awards banquet on the evening of Saturday, March 5, 2011. Competitors will be eligible for awards recognizing excellence in brief writing, individual oral advocacy, and overall team performance.

The Buffalo Moot Court Board encourages teams interested in competing in the 2011 Mugel Competition to submit a registration form and non-refundable $325.00 registration fee by December 30, 2010. Returning teams from last year may register at a discounted rate of $300.00. All registration forms and fees must be postmarked by December 30, 2010. For additional information, including sample problems from past Mugel Competitions, please visit the links above or email us at buffalomootcourtboard@gmail.com.

We look forward to seeing you at the Albert R. Mugel National Tax Moot Court Competition!