In the immortal words of Dave “Curlee” Williams and James Faye “Roy” Hall, as sung by Jerry Lee Lewis. In fact, school is out at the United States Tax Court, and the website is bereft of cases. Instead of the usual “no cases today” tagline, there now appears “we post Monday through Friday at 3:30 p.m.”, even after 3:30 p.m., EDST.

I must therefore assume that new filings take a backseat to Mother Nature and the subterraneans.

And yesterday’s cases were hardly a treasure trove, just a musician writing off his vacation with his wife as a business expense (Section 274a really put paid to all sorts of shenanigans) and a spouse seeking 6015(f) relief with as near to no basis as one could imagine. Nothing worth commenting on.

So I will rant anent the IRS Nationwide Tax Forum. I attend this, as it’s usually good CPE, and when it was held in New York City it couldn’t have been more convenient.

But this year, the Powers-That-Be decided to eschew my native heath in favor of National Harbor, Maryland. Aside from sticking me with car rental, hotel bill (forget the Gaylord National Harbor, that’s theft; they want $19/day for self-service parking, for Pete’s sake! Even the Days Inn at Alexandria, VA is no bargain) and two very long drives, the scheduling always has a conflict in the courses I want to take. So after this year’s safari, it’s aloha on the steel guitar, lads and lasses.