A recent paper by Leandra Lederman (IU-Bloomington) and Warren Hrung (Fed. Reserve-NY) exploits unique aspects of the U.S. Tax Court to explore the possible effects of attorneys on case outcomes. In the U.S. Tax Court, evidently, a substantial number of private litigants proceed pro se. The Tax Court is also unique in that it retains records of settled cases (as well as, of course, tried cases). Thus, armed with "a unique data set consisting of a random sample of settled and tried cases" the authors set out to empirically assess the influence of legal counsel on various case outcomes, including financial and disposition time (through settlement or trial). Lederman and Hrung find, in part, that the presence of attorneys correlates with more favorable financial outcomes in tried but not settled cases. The presence of attorneys does not influence disposition time.