Last week, Gonzaga University placed first at the 2010 Albert R. Mugel National Tax Moot Court competition held on the campus at SUNY-Buffalo. Gonzaga also placed second overall and won awards for best brief and best oralist.
This year’s problem asked the competitors to consider whether under section 2041(a)(2), a taxpayer who was a member of a “distribution committee” of a trust, possessed a power of appointment over any part of the trust property at her death.