Or maybe not. There haven’t been any interesting Tax Court cases in the last two weeks, barring one innocent spouse decision that was the usual fact-specific cocktail of factors. Such decisions are almost useless, because one’s own client’s case is never identical to another; it’s our old friend The Wilderness of Single Instances.

And I’m not going over the latest Congressional enactment. It’s been blogged to death, as now the idea of a consumption tax to replace the present monstrosity of the Internal Revenue Code is being blogged to death. After all the usual arguments, both valid and invalid, are made, we can trust Congress to act with its accustomed cowardice, making a bad situation worse.

So silence has been golden. One of my readers told me that a blog like this must be constantly refreshed, lest readership grow tired and leave forever.  My answer is that, if a blog is refreshed with fluff and nonsense, readership will grow tired and leave forever even sooner.

Or, put another way, substance matters.