No, not the Beatles’ fifty-year-old soundtrack single from their 331st of Rolling Stone’s top 500 of all times albums, so entitled.

Rather, this is the plea of a Tax Court Judge for an expert witness who can “…help the Court in understanding the evidence or deciding a fact at issue. See, e.g., Sunoco, Inc. & Subs. v. Commissioner, 118 T.C. 1 81, 1 83 (2002); Hosp. Corp. of Am. v. Commissioner, 109 T.C. 21, 59 (1997).”

But an ERISA attorney who only can opine that “…that “[t]o disallow the deductions because of how the Plan was initially set up would be patently unfair and inequitable to Mr. Burbach” doesn’t do that.

It’s “…at best a legal conclusion of the sort that we routinely exclude on the ground that it does not help the Court in understanding the evidence or deciding a fact at issue.”

The designated hitter whence flows this learning is David F. Burbach, et al., Docket No. 12021-12, filed 6/8/15.

So the ERISA attorney isn’t an expert, although maybe so he could testify as a fact witness. But if he prepared or reviewed the blown-up pension plan funded with fees Mr. Burbach’s company paid his client, cross might be a wee bit tough.

And the Judge? Why, it’s The Great Dissenter, a/k/a The Judge Who Writes Like a Human Being, s/a/k/a The Implacable, Irrefragable, Irrepressible, Illustrious, Indefatigable Foe of the Partitive Genitive, and Old China Hand, Judge Mark V. Holmes.