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Adam Landy

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Adam Landy

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United States Tax Court
Tenure

2024 - Present

Term ends

2039

Years in position

1

Predecessor
Prior offices
United States Tax Court Special Trial Judge

Education

Bachelor's

University of South Carolina

Graduate

University of South Carolina

Law

University of South Carolina School of Law

Contact


Adam Landy is a judge on the United States Tax Court. He was nominated to the court by President Joe Biden (D) on February 3, 2024, and confirmed by the United States Senate on July 29, 2024, by a vote of 73-13.[1][2] To see a full list of judges appointed by Joe Biden, click here.

Prior to joining the court, Landy was an Article I special trial judge for the United States Tax Court. He was appointed on December 6, 2021.[3][4][5]

The United States Tax Court is an Article I federal trial court established by Congress under Article I of the U.S. Constitution. To learn more about the court, click here.

Judicial nominations and appointments

United States Tax Court (2024-present)

See also: Federal judges nominated by Joe Biden

On February 3, 2024, President Joe Biden (D) nominated Landy to the United States Tax Court.[1] Landy received commission on August 8, 2024.[6] To read more about the federal nominations process, click here.

Nomination Tracker
Fedbadgesmall.png
Nominee Information
Name: Adam Landy
Court: United States Tax Court
Progress
Confirmed 177 days after nomination.
ApprovedANominated: February 3, 2024
ApprovedAABA Rating: N/A
Questionnaire: Questionnaire
ApprovedAHearing: June 4, 2024
Hearing Transcript: Hearing Transcript
QFRs: (Hover over QFRs to read more)
ApprovedAReported: June 13, 2024 
ApprovedAConfirmed: July 29, 2024
ApprovedAVote: 73-13


Confirmation vote

The U.S. Senate confirmed Landy by a vote of 73-13 on July 29, 2024.[2] To see a full breakdown of the vote on the official U.S. Senate website, click here.

Landy confirmation vote (July 29, 2024)
Party Yea Nay No vote
Electiondot.png Democratic 40 0 7
Ends.png Republican 29 13 7
Grey.png Independent 4 0 0
Total 73[7] 13 14

Senate Finance Committee hearing

The United States Senate Committee on Finance held hearings on Landy's nomination on June 4, 2024. She was reported of June 13, 2024, by Senator Ron Wydenawaiting a committee vote to advance her nomination to the full U.S. Senate.[2][8][9]

Nomination

On February 3, 2024, President Joe Biden (D) nominated Landy to the United States Tax Court.

Landy was nominated to replace Judge David Gustafson, who assumed senior status on November 1, 2022.[10]

United States Tax Court (Special trial judge)

Landy was appointed to the United States Tax Court on December 6, 2021.[3][4]


Biography

Education

Landy earned a bachelor's degree in chemistry and a master's degree in sports and entertainment management from the University of South Carolina. He earned a J.D. from the University of South Carolina School of Law. He earned a master of laws in taxation from the Northwestern University Pritzker School of Law.[4]

Professional career

  • 2024-present: Judge, United States Tax Court
  • 2021-2024: Special trial judge, United States Tax Court
  • 2016-2022: Senior attorney, Internal Revenue Service Office of Chief Counsel
  • 2010-2016: Associate attorney with McNair Law Firm, P.A. (now Burr & Forman, LLP)[4]

About the court

Tax Court
Federal Circuit
US-TaxCourt-Shield-BW.svg
Judgeships
Posts: 19
Judges: 19
Vacancies: 0
Judges
Chief: Kathleen Kerrigan
Active judges: Jeffrey Arbeit, Tamara Ashford, Ronald L. Buch, Elizabeth Ann Copeland, Maurice B. Foley, Cathy Fung, Travis A. Greaves, Benjamin Guider, Rose Jenkins, Courtney Dunbar Jones, Kathleen Kerrigan, Adam Landy, Alina Marshall, Joseph W. Nega, Cary Douglas Pugh, Emin Toro, Patrick J. Urda, Kashi Way, Christian Weiler

Senior judges:
Mary Ann Cohen, Joseph Robert Goeke, David Gustafson, James S. Halpern, Mark V. Holmes, Albert G. Lauber, L. Paige Marvel, Richard T. Morrison, Elizabeth Crewson Paris, Michael B. Thornton, Juan F. Vasquez


The United States Tax Court is an Article I federal trial court established by Congress under Article I of the U.S. Constitution, Section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court." Tax Court judges are appointed for a term of fifteen years.

Jurisdiction

The court has jurisdiction over claims across the United States.

The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which the formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, the Tax Court is the only forum in which taxpayers outside of bankruptcy may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" of Flora v. United States).[11][12]

You can find a searchable decision database here.

The federal nomination process

Federal judges are nominated by the president of the United States and confirmed by the Senate. There are multiple steps to the process:

  • The president nominates an individual for a judicial seat.
  • The nominee fills out a questionnaire and is reviewed by the Senate Judiciary Committee.
  • The Senate Judiciary Committee holds a hearing with the nominee, questioning them about things like their judicial philosophy, past rulings or opinions, etc.
  • As part of this process, the committee sends a blue slip to senators from the home state in which the judicial nomination was received, allowing them to express their approval or disapproval of the nominee.
  • After the hearing, the Senate Judiciary Committee will vote to approve or return the nominee.
  • If approved, the nominee is voted on by the full Senate.
  • If the Committee votes to return the nominee to the president, the president has the opportunity to re-nominate the individual.
  • The Senate holds a vote on the candidate.
  • If the Senate confirms the nomination, the nominee receives a commission to serve a lifelong position as a federal judge.
  • If the Senate does not confirm the nomination, that nominee does not become a judge.


See also

External links

Footnotes

  1. 1.0 1.1 The White House, "Nominations Sent to the Senate," February 3, 2024
  2. 2.0 2.1 2.2 Congress.gov, "PN1401 — Adam B. Landy — United States Tax Court," accessed July 29, 2024
  3. 3.0 3.1 United States Tax Court, "Judges," accessed July 8, 2022
  4. 4.0 4.1 4.2 4.3 United States Tax Court, "PRESS RELEASE," December 6, 2021
  5. The White House, "President Biden Announces Key Nominees," February 1, 2024
  6. United States Tax Court, "Adam B. Landy," August 8, 2024
  7. Note: The bolded number reflects the largest number.
  8. Senate Committee on Finance, "Hearing to Consider the Nominations of James R. Ives, of Virginia, to be Inspector General, Department of the Treasury, vice Eric M. Thorson; Rose E. Jenkins, of the District of Columbia, to be a Judge of the United States Tax Court for a term of fifteen years, vice Elizabeth Crewson Paris, term expired; Adam B. Landy, of South Carolina, to be a Judge of the United States Tax Court for a term of fifteen years, David Gustafson, term expired; and Kashi Way, of Maryland, to be a Judge of the United States Tax Court for a term of fifteen years, Mark Van Dyke Holmes, term expired," June 4, 2024
  9. Senate Committee on Finance, "Open Executive Session to Consider Favorably Reporting the Nominations of James R. Ives, of Virginia, to be Inspector General, Department of the Treasury; Rose E. Jenkins, of the District of Columbia, to be a Judge of the United States Tax Court for a term of fifteen years; Adam B. Landy, of South Carolina, to be a Judge of the United States Tax Court for a term of fifteen years; and Kashi Way, of Maryland, to be a Judge of the United States Tax Court for a term of fifteen years," June 4, 2024
  10. U.S. Tax Court, "David Gustafson," accessed February 8, 2024
  11. United States Tax Court, "Mission," accessed May 8, 2021
  12. United States Tax Court, "History," accessed May 8, 2021

Political offices
Preceded by
David Gustafson
United States Tax Court
2024-Present
Succeeded by
-
Preceded by
-
United States Tax Court Special Trial Judge
2021-2024
Succeeded by
-