Harkening back to my youthful days On The Hill Far Above, I remember the late Professor I. R. MacNeil (the 46th MacNeil of Barra, “The Professor”) drumming into our heads the necessity of doing cite and substance checking in briefs and memoranda. I gratefully acknowledge all that he taught me, both about being a lawyer and being a man.

Incidentally, the clan history states: “ He was said to have been a well respected person by the residents of Barra, and that he took genuine interest in the life of the island and its inhabitants.” I certainly respected him, and honor his memory.

Old habits never die. I did some cite and substance checking on a Tax Court Order today, and Judge Wells’ chambers told me they will be correcting and reissuing the Order in Lorraine C. & Marvin T. Boyd, Docket No. 1780-12L, filed 5/15/13.

In the Boyd Order, Judge Wells cited to 2013 T. C. Memo. 57, filed 2/21/13. But that opinion had to do with Alfred Q. Campbell, III. I didn’t do a blogpost on that opinion, because it was the usual fact-driven opportunity-to-contest meets arbitrary-and-capricious CDP, with little to add to the accumulated learning thereon.

What Judge Wells meant to cite was his opinion in 2013 T. C. Memo. 100, filed 4/11/13, concerning Boyd, likewise a CDP with like issues.

I took the liberty of calling Chambers and letting the Judge’s people know. They promptly returned my call and told me they were putting things right.

Thanks again, Professor MacNeil.