Professor Fred Brown reports that the UB Tax Moot Court Team finished in fourth place in the oral argument portion of the 2018 National Tax Moot Court Competition held last weekend in Saint Pete Beach, Fla.
Brown said team members Dara Polakoff and Selena Qian performed “wonderfully” throughout the competition and received “glowing praise” from the judges for their knowledge of the law and facts, creative arguments, responsiveness to questions, clarity, speaking technique, poise and persuasiveness.
Said Brown: “After advancing to the quarterfinals, the UB team qualified for the semifinals with a resounding win against LSU. In a splendidly argued semifinal match against the University of Alabama, UB was defeated in a split decision among the judges. UB then faced the University of Oregon in the consolation round, [which was] argued before U.S. Tax Court judges, where the UB team was defeated in another split decision and finished in fourth place out of 11 teams.”
Continued Brown: “Dara and Selena displayed tremendous diligence and determination during the competition and in the months of research, writing and preparation leading up to it.”
He also noted that Polakoff and Qian argued more times than any other team in the competition, yet most of the other teams – including the top three – had three members.
This was the second time Qian argued in the National Tax Moot Court Competition semifinals and consolation round. During her two years on the team, Qian argued in 11 matches — a UB record, Brown said.