In Uncategorized on 02/10/2016 at 16:55

And A Conversation-Stopper

Two scraps from Tax Court orders today. For some inexplicable reason, these two little tidbits caught my eye, and I must share.

First, David Iliff, Docket No. 361-16, filed 2/1016. Dave doesn’t want to pay the sixty buck admission fee.

OK, why not? Ch J Michael B. (“Iron Mike”) Thornton tells us. “Among other things… petitioner states that: (1) petitioner is not requesting a court date in his Tax Court case, and does not feel he should be charged the filing fee; and (2) petitioner thus wants the Court to waive the filing fee.

“The filing fee is a cost charged for beginning this case, and covers the cost of processing petitioner’s Tax Court case. See I.R.C. sec. 7451.”

Dave, spring for the sixty bucks. Whether or not you want a date.

“That’s a conversation-stopper.” That’s from The Girl of My Dreams’ catalog of pet phrases.

Well, Judge Marvel seems to have a legal explanation for the phrase. And you can find it in Ten Twenty Six Investors, Douglas Oliver, Tax Matters Partner, Docket No. 29483-14, filed 2/10/16.

“We have previously held, pursuant to N.Y. Envtl. Conserv. Law sec. 49-0305(4), that a conversation [sic] easement is not valid in New York until the instrument creating the easement is recorded.” Order, at pp. 2-3.

I don’t know that The Empire State cares about the topic of conversation, but the powers-that-be want it recorded.

I guess a conversation easement lets you talk over the other party. A real conversation-stopper.




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