In Uncategorized on 01/29/2014 at 21:35

Some of us elderly types may remember a television program known as and by the name “Laugh-In”, s/k/a “Rowan & Martin’s Laugh-In”, which flourished some fortyfive years ago. On that show, there would sometimes be a segment entitled “Potpourri”, wherein would be enacted some very short scenes or sketches, or even one-line jokes.

Tax Court today featured but one T.C. Memo., involving a particularly threadbare attempt at a Section 104 exclusion; moreover, there were no designated orders denoted by the Judges of that august body. 

Thus, the humble blogger, in search of grist for the word processing software, was thrown back on the memory of that television show, so long ago.

First, Richard J. Davis & Betty Davis, Docket No. 22483-12, filed 1/29/14, wherein Judge Kerrigan states, in pertinent part, as the expensive lawyers say “respondent filed a motion for entry of decision stating that petitioners did not sing [sic] and return the decision documents.” Order, at p. 1. Song sung blue? 

Next, from a case I blogged more than once, but from which my old friend Charlie Baller, Esq.,  had long since been relieved as counsel, Christina A. Alphonso, Docket No. 17130-08, filed 1/29/14. See my blogposts “A New York Cooperative Conundrum”, 3/8/11, and “A New York Cooperative Conundrum – Part Deux”, 2/6/13.

Apparently new counsel had some trouble with Judge Chiechi’s vocabulary (or maybe their own).

“On January 27, 2014, the Court held a telephonic conference with the parties. During that conference call, petitioner’s counsel in effect advanced again their erroneous view that the word ‘filed’ can be substituted for the word ‘completed’ in the October 25, 2013 Order. The Court reminded petitioner’s counsel that the word ‘completed’ is different than the word ‘filed’ and that the word ‘filed’ is used throughout the October 25, 2013 Order, including twice in the same third ordered paragraph in which the word ‘completed’ is used. The Court informed petitioner’s counsel that the use of the two different words ‘completed’ and ‘filed’ in the very same third ordered paragraph of the October 25, 2013 Order should have alerted them that the word ‘completed’ had a different meaning than the word ‘filed’. The Court also advised petitioner’s counsel that they disregarded the portion of the third ordered paragraph of the October 25, 2013 Order starting with the words ‘taking into account’. Finally, the Court advised petitioner’s counsel that if they did not understand what the meaning of the word ‘completed’ is, they should have arranged a conference call with the Court and respondent’s counsel and/or contacted the General Counsel’s office of the Court for clarification.”  Order, at pp. 1-2.

Finally, following in the footsteps of Imagine Dragon’s third best-selling song of 2013, we have Scott Christopher Ryman, Docket No. 29107-13, filed 1/29/14, wherein Ch J Michael B. (“Iron Mike”) Thornton has IRS get all radioactive.

“ORDERED that, on or before February 19, 2014, respondent shall file a Supplement to the motion to dismiss setting forth whether the ordinary mailing time set forth in respondent’s motion takes into account irradiation of mail to the Tax Court.” Order, at p. 1.

Something new every day in Tax Court.

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