I read Tax Court orders the way sane people eat peanuts. And such reading can produce a mental equivalent to the physical result of having eaten too many peanuts.

But there are gems. And this one reminds me of the late John Florence Sullivan, better known as Fred Allen, master humorist, who invented the Vice-President in Charge of Leaky Dixie Cups.

From Judge Marvel: “The parties state in the report, among other things, that the parties have negotiated a comprehensive settlement proposal for the instant cases….The Office of the Assistant Attorney General for the Tax Division, U.S. Department of Justice, reviewed the settlement proposal and forwarded the proposal to the Joint Committee on Taxation (JCT)…. JCT completed its review of the proposal … and has forwarded the settlement proposal to the Associate Attorney General, U.S. Department of Justice, who approved the proposal. (R)espondent [IRS] made a referral to the Complex Interest Team, IRS Office of Appeals, for interest computations for the instant cases and the related refund suit. Upon completion of the interest computations, respondent will forward them to petitioner for review, and if agreed to by petitioner, a formal acceptance of the computations under the terms of the settlement will be issued to petitioner by the Assistant Attorney General for the Tax Division, U.S. Department of Justice.” Vail Resorts, Inc., Docket No. 894-10, filed 8/22/14.