No, not a rerun of Kalyn Carpenter’s scenic easement problems (see my blogpost “Together Forever”, 7/25/13), but the one bright light in a welter of Tax Court Memoranda and Orders 10/22/13, none of which was particularly instructive or amusing. In fact, I wonder at the waste of high-powered judicial talent on run-of-the-mill cases that, in Michelin’s words, “need not long detain the tourist.”

But here’s an order to bring a grin even to my battered old face. It’s Carl W. Cox & Vicki S. Cox, Docket No. 9630-13, filed 10/22/13.

Carl and Vicki are Mr. & Mrs., obviously. Carl got the SNOD and Vicki got nothing. Both petition.

IRS, of course, moves to dismiss as to Vicki: no SNOD, no ticket to Tax Court.

Carl and Vicki object. Ch J Thornton: “…the Court received correspondence from petitioners…, objecting to the granting of the motion because petitioners ‘have the right to file a joint return and share the debt if any is owed’.” Order, at p. 1.

“For better or for worse, for richer or for poorer”–you know the rest, but that’s Carl and Vicki’s story, and they’re sticking to it.

Ch J Thornton can’t be a defender of marriage; Congress won’t let him.

“The Tax Court is a court of limited jurisdiction, and we may exercise that jurisdiction only to the extent authorized by Congress. This Court’s jurisdiction to redetermine a deficiency depends on the issuance of a valid notice of deficiency and a timely filed petition. The fact that petitioners may be eligible to elect a joint filing status when submitting Federal income tax returns does not change this requirement.” Order, at p. 1 (Citations omitted, but they’re the usual, off-the-rack).

No dice, Vicki. Carl’s on his own.