In the absence of any T. C.s, and only one designated hitter that illustrated a sad situation rather than any point of law, I turn to an order from Judge Nega to John Henry Ryskamp, Docket No. 8888-13, filed 3/20/14.

Remember John Henry? Hint: he is a leading exponent of the proposition that flattery will get one nowhere. See my blogpost “Enough”, 1/8/14.

Judge Holmes booted John Henry. But John Henry wasn’t through. He had some remaining jibes. He responded to my blogpost. He sent me a lengthy rant in his usual ingratiating style, all of which is attached to my blogpost as a comment.

Delusion seems to be John Henry’s strong suit. Here’s a sample: “Dream on. Judge Nega is about to restore 013681-11L to the docket and vacate the decision. See 8888-13. You are a fool.”

There’s more, but I’ll spare you. Having served in the United States Army in wartime, and practiced law in New York City for 47 years, insults and jibes do not affect me. I have received them from better men than John Henry.

John Henry thought he won. Needless to say, Judge Nega was setting him up.

John Henry made six (count ‘em, six) motions. I won’t catalog them, except to say they were the usual.

Judge Nega: “On February 10, 2014, the Court allowed the parties to address the above- referenced motions, and both respondent and petitioner were heard on each motion. Without exception, petitioner made only arguments that are without merit in support of his motions. For example, petitioner asserted meritless arguments including the constitutionality of the Federal income tax, the authority and legality of the Internal Revenue Service, and the jurisdiction of the Tax Court. Petitioner made other meritless arguments which are more fully evidenced by the transcript of the Court’s February 10, 2014, San Francisco, California, trial session.” Order, at p. 1.

But John Henry is still entitled to due process. So Judge Nega gives him his chance.

“At the time the motions were heard on February 10, 2014, the Court scheduled this case for trial on that same afternoon. The case was called for trial on February 10, 2014. There was no appearance by or on behalf of petitioner. Voicemail messages were left for petitioner that his trial was rescheduled for February 11, 2014. The case was again called for trial on February 11, 2014. Again, there was no appearance by or on behalf of petitioner. At that time, respondent orally moved to dismiss the case for lack of prosecution. Respondent’s motion to dismiss will be addressed in a separate order.” Order, at p. 2.

I’ll bet it will, Judge. Do I hear a Section 6673 chop in the distance?

Anyway, Judge Nega kicks all six (count ‘em, six) of John Henry’s motions.

I suppose John Henry will move to vacate Judge Nega’s orders. And lose.

Enough.