For those who tuned in late, the partitive genitive is a grammatical form extruded into English from Latin, whereby that which is the part of a greater whole is indicated by the genitive declension, as in “a cup of coffee” or “filet of sole”.

The Great Dissenter, a/k/a The Judge Who Writes Like a Human Being, Judge Mark V. Holmes, has long been at war with the partitive genitive, being fond of such solecisms as “couple rounds of briefing”; see my blogpost “The $2000 Misunderstanding”, 6/12/12.

But he has enlisted a most unexpected ally in Judge Joseph Robert Goeke. In witness whereof, see Qinetiq U.S. Holdings, Inc. & Subsidiaries, Docket No. 14122-13, filed 1/3/14.

Remember that Judge Wherry laid a blast on Judge Holmes as a grammarian, as to which see my blogpost “The Great Dissenter – Part Deux”,  2/15/12. And Judge Goeke got all kinds of lexicographical when Judge Holmes went off on a rant; see my blogpost “Swift, Light and Unattached”, 12/19/12.

Anyway, Qineteq is about the irrelevance of the Administrative Procedures Act. Qineteq wants to strike the SNOD; no dice.

“Petitioner argues that the notice of deficiency was arbitrary and capricious because, despite the substantial sum involved, the notice consisted of only a couple sentences explaining the basis for the deficiency. However, the size of the deficiency is irrelevant to the size of the notice’s explanation of adjustments. We have procedures for analyzing the validity of notices of deficiency, but we do not hold a notice invalid just because it is succinct.”  Order, at p. 2 (Citations omitted).

“Ve haff our vays of givink you notice,” as the late great Conrad Veidt might have said.

Besides, the administrative record is not the only basis for review of a SNOD. Per Sections 6213 and 6214, Tax Court reviews the deficiency do novo, so Qineteq can duke it out with IRS and bring in whatever evidence it has.

But my point is found two paragraphs back. Judge Goeke, what is this “only a couple sentences”? Have you enlisted in Judge Holmes’ war on the partitive genitive? What is wrong with “only a couple of sentences”?

Will the luncheon menu in the Judges’ cafeteria at 400 Second Street, NW, now feature “soup day”, “filet sole”, “slice pizza” and “leg lamb”? How about “piece pie” and “cup coffee”?