Taking up the words of the 1943 hit sung by the King Cole Trio, as written by the late great Nat King Cole and Irving Mills, but using his “softer, gentler” style, Judge Gale joins the ranks of the obliging Tax Court jurists with Melanie L. Thomas-Kozak, Docket No. 802-12S, filed 1/14/15, another Tax Court teletubby day.

You remember Judge Gale gave Melanie the boot. No? Then see my blogpost “He Gave Her the Boot”, 11/11/14.

Melanie and IRS were scuffling over Melanie’s deductions, most of which tanked, but Judge Gale did allow Melanie the deduction for her metatarsal safety boots. IRS conceded some, and Judge Gale allowed a couple others (as Judge Holmes would say).

So off went Melanie and IRS to a Rule 155 beancount.

IRS came up with numbers, but Melanie didn’t, so that should be “game over, decision per IRS’ numbers”, no?

No.

IRS’ numbers left out some of their own concessions and ignored some of Judge Gale’s findings, which Judge Gale itemizes in the order above described, complete with a concordance to his opinion, more particularly bounded and described in my blogpost above referred to.

So Judge Gale again gives the boot, this time to IRS’ motion for entry of decision, and tells IRS to show him where IRS’ numbers include their concessions and Judge Gale’s findings.

IRS, straighten up and fly right.