See my blogpost “Wilf,” 3/30/15. The story has an unhappy ending. You can read all about it, with “somber reasoning and copious citation of precedent,” as they say at 400 Second Street, NW, in The City L’Enfant Built, from the desk of Ch J Michael B. (“Iron Mike”) Thornton.
Ch J Iron Mike was clearly not amused by Wilf’s somewhat casual approach to Tax Court litigation.
Here’s the link. http://www.ustaxcourt.gov/press/080615.pdf
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