Karl Ludvig Bugge

He was born in Kristiania as a son of civil servant Erling Bugge (1867–1957) and Signe Bugge (1867–1941).[1] This was the Mandal lineage of the Bugge family. He was a nephew of priest Christian August Bugge, Supreme Court Justice Geirulf Bugge and ship-owner Jens Andreas Hjorth Bugge, and a first cousin of barrister Heuch Bugge and art historian Anders Ragnar Bugge.[2]

In 1925 he married Anne Beate Evang, a sister of Karl Evang.[1]

He finished his secondary education in 1920, and graduated from the Royal Frederick University with the cand.jur. degree in 1924. He served as a deputy judge from 1925 to 1927, then as a secretary in Riksskattestyret. He was promoted to office manager in 1935, subdiretor in 1946 and ultimately served as director of the Norwegian Tax Administration (Tax Director) from 1948 to 1969.[1]

He was also a noted academic in tax law, publishing Om beskatning av aksjeselskaper (1933; reissued three times), Skatterett I (1946) and Engangsskatten i praksis (1946). He also took over, from Jens Edvard Thomle, the editing of the Norwegian tax laws with commentaries. From 1956 he cooperated with Bj. Skreiberg. He died in 1981.[1][3]