In Uncategorized on 04/30/2015 at 13:50

Apparently Judge Kerrigan believes more in trials than in pre-trial discovery ping-pong. See my blogpost “The Forty Million”, 4/29/15, if it isn’t still fresh in your memory; I rather thought it was one of my better efforts.

Well now, I don’t know if Judge Kerrigan read my not-so-tongue-in-cheek remarks, but she sure told IRS to get on the stick with interrogatories, if not with document production.

“Once more unto the breach, good friends,” as a much better writer put it.

Here’s today’s installment of Eaton Corporation and Subsidiaries, Docket No. 5576-12, filed 4/30/15, wherein Judge Kerrigan kicks to the cliché IRS’s interrogatory quibbling.

IRS didn’t like Eaton’s responses to IRS’s interrogatories. As we well know, if a question was answered, it doesn’t matter if the questioner doesn’t like the answer.

Judge Kerrigan: “Respondent contends that petitioner’s answers were incomplete. Petitioner contends, and we find, that is [sic: should be “it”] has fully and satisfactorily responded to respondent’s interrogatories.” Order, at p. 1.

I know we’ve all sat through (the lawyers among us, I mean) the endless CLE sessions about “win your case at discovery.”

But some day you might actually have to go to trial.

Footnote, off-topic–My colleague Joel E. Miller, Esq., and I were talking briefly about Judge Lynch’s affirmance of the 40% overvaluation chop in the Kaufman (Lorna and Gordo) façade case. He asked if I was going to blog the 4/24/15 First Circuit opinion. I was undecided, but upon re-reading Judge Lynch’s lengthy disquisition, I decided not to. The unanimous First Circuit panel found Tax Court, like a certain tax collector of yore, “went down justified.” I really have nothing to add.

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