Do Attorneys Do Their Clients Justice - An Empirical Study of Lawyers' Effects on Tax Court Litigation Outcomes
![handle is hein.journals/wflr41 and id is 1245 raw text is: DO ATTORNEYS DO THEIR CLIENTS JUSTICE?
AN EMPIRICAL STUDY OF LAWYERS' EFFECTS
ON TAX COURT LITIGATION OUTCOMES
Leandra Lederman* & Warren B. Hrung**
On television, it looks simple enough: You go to court. You
make your case, with feeling, before a sharp-tongued but
well-meaning judge. After a few moments-and a
commercial break-the judge renders a decision. It looks so
easy, you wonder: Who needs a lawyer?'
'[O]ne who is his own lawyer has a fool for a client. ,,,2
* William W. Oliver Professor of Tax Law, Indiana University School of
Law-Bloomington. J.D., LL.M., New York University School of Law.
** Senior Financial Economic Analyst, Markets Group, Federal Reserve
Bank of New York. Ph.D., University of California, Berkeley. The views
expressed in this Article do not necessarily reflect the views of the Federal
Reserve Bank of New York or the Federal Reserve System.
The authors are grateful to Kathie Barnes, Kenneth Dau-Schmidt, Bruce
Kobayashi, Alex Minicozzi, Aviva Orenstein, Sean Pager, and William Popkin
for helpful discussions and comments on prior drafts, and to Michael Alexeev,
Margaret Brinig, Lee Epstein, William Henderson, Stephen Peck, Daniel
Polsby, Eric Rasmusen, Robert Rhee, Larry Ribstein, Tanina Rostain, Daniel
Schneider, Jeffrey Stake, and Nancy Staudt for helpful suggestions. The
authors would also like to thank participants in a faculty workshop at
Cincinnati Law School, Indiana University's Workshop in Political Theory and
Policy Analysis, the Law and Politics Seminar of Washington University School
of Law, the 2004 Canadian Law and Economics Association annual meeting, the
2004 Critical Tax Theory Workshop, the 2004 Midwest Law and Economics
Association meeting, and the 2005 Law and Society Association annual
meeting. During some of the research for and writing of this Article, Professor
Lederman was a member of the faculty of the George Mason University School
of Law. Research support provided by Indiana University School of Law-
Bloomington and the George Mason University School of Law and its Law and
Economics Center is gratefully acknowledged. Indiana University law students
Adam Christensen, David Ford, David Maijala, Amanda Roettger, and Brian
Schultz, and George Mason University law students Adrianna Marks, Rachel
Polsky, and Mandi Scott provided valuable research assistance.
1. Dante Chinni, More Americans Want to be Their Own Perry Mason,
CHRISTIAN SCI. MONITOR, Aug. 20, 2001, at 1.
2. Faretta v. California, 422 U.S. 806, 852 (1975) (Blackmun, J.,
dissenting) (quoting an old proverb).
1235](ViewImageLocal?handle=hein.journals/wflr41&div=39&collection=&method=preview&ext=.png&size=3)
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Do Attorneys Do Their Clients Justice - An Empirical Study of Lawyers' Effects on Tax Court Litigation Outcomes
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