Mugel Competition

The Albert R. Mugel National Tax Moot Court Competition unites teams from law schools across the United States who compete in presenting appellate arguments on a complex and thorny tax situation.  Past competitors have said that the competition has been “incredibly well run” and includes “excellent judges.”  One 2017 team noted that “we learned a lot and had a great time in a fun city!”

Hosted by the University at Buffalo School of Law 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.

Professor Stuart Lazar, who serves as faculty advisor for the School of Law Mugel Competition, opines as follows: “Tax is life. It is birth, it is death, and it is everything in between.” Professor Lazar writes the problem and helps the Moot Court Board  coordinate this competition, which provides an exciting venue in which law students can explore and advocate on current and complex tax issues.