But Some Can

I was at the Bureau of National Affairs Advisory Committee meeting October 25, talking to my old friend Joel E. Miller, Esq., about the recent spate of scenic easement cases, and the Whitehouse decision, 139 T. C. 13, filed 10/23/12 (see my blogpost “Chipping Away the Facade – Part Deux”, 10/24/12).

Between the Coca Cola and Cracker Jack that preceded the meeting, Joel mentioned that he had brought to Judge Halpern’s attention an arithmetic flub in the decision. Taxpayer had overstated the valuation by 400%, not that the taxpayer’s valuation exceeded the actual valuation by 400%.

I had missed the arithmetic error when I blogged the decision, and said so. I told Joel that lawyers can’t add, so I wasn’t surprised.

But conscientious Judge Halpern has amended his decision to correct the errors in an Order, Docket No. 12104-03, filed 10/31/12. He doesn’t credit Joel, so I’ll take the liberty of doing so now.