Mugel National Tax Moot Court

Hosted by SUNY Buffalo Law School for forty 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.

A Tradition of Success


2nd Place overall
3rd Place Best Brief


2 Teams
1st and 2nd Best Brief
3rd and 4th Place Overall


3 Teams
1st and 3rd Best Brief
Best Oralist
1st and 2nd Place Overall


Best Brief


3rd place Best Brief
3rd place Best Oralist