In Uncategorized on 01/16/2015 at 16:39

Before we take off for the three-day weekend, two rounders show to the front, and that Obliging Jurist, Judge David Gustafson, shows that when someone asks him to go the mile, he will go the twain–and then some.

Following on Judge Gustafson, STJ Lewis (“Love That Name”) Carluzzo shows rounder David Loven Nelson, Docket No. 26547-12, filed 1/16/15, that two’ll get ya ten.

First is Judge Gustafson obliging Curtis E. Leyshon to check out 123 pages (and they all appear as attachments to this order) from his wife Lisa’s Tax Court non-trial back in August, 2012. And Curt should tell Judge Gustafson why he shouldn’t take judicial notice thereof. You can read it all in Curtis E. Leyshon, Docket No. 20983-13, filed 1/16/15.

Curt was at the table with Lisa in Judge Goeke’s courtroom back in August, 2012. Read the transcript of the hearing at the end of the 123 pages. It tells the story.

A primer on judicial notice. “Rule 201(b) of the Federal Rules of Evidence, provides in relevant part that a court may take judicial notice of a fact that is not subject to reasonable dispute because it ‘can be accurately and readily determined from sources whose accuracy cannot reasonably be questioned.’ Rule 201(e) provides a party the opportunity to be heard on the propriety of taking judicial notice and the nature of the fact to be noticed. A formal hearing is not required in all circumstances.” Order, at p. 1. (Citation omitted).

Hint: Curt, don’t play the protester game.

Dave’s case is simple. Judgment on the pleadings, which is neither a motion to dismiss or strike the petition, nor a motion for summary J. It’s what in my youth we called a demurrer, as explicated by Prof. Gray Thoron, On The Hill Far Above long ago, thus: “Everything you say is true–so what?”

“The pleadings establish that in 2009 petitioner received $161,365 in wages as a pilot for Northwest Airlines. Petitioner failed to report this income on a Federal income tax return, and the deficiency here in dispute is attributable to his failure to do so. Petitioner does not deny receiving the wages in the amount shown in the notice; rather, he contends that his compensation is not taxable. His position on the point is frivolous, and, despite the warnings, he has continued to maintain it throughout the proceeding. Because petitioner has not raised any issues on which he can prevail in his petition, respondent’s motion for judgment on the pleadings will be granted.” Order, at pp. 1-2 (Citations omitted).

But wait, there’s more, as the late-night TV pitchpeople say. Dave has been there before, back in August, 2012 like Curt’s spouse Lisa. Apparently 2012 produced a bumper crop of rounders, and Tax Court harvested them in August that year. And Judge Marvel hit Dave with a $2K Section 6673 chop when he was in Tax Court that time.

So STJ Lew, seeing Dave unrepentant, hits him with a $10K chop.

Enjoy the weekend.


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