This coming Sunday marks Anniversary 49 of my admission to the Courts of The Empire State. While I have not quite followed the words of the late great Woody Guthrie, it sometimes feels like “my poor feet have traveled a hot, dusty road.”

And here’s the name of one with whom I dealt on a deal on East 25th Street here in the Apple some thirty-six years ago, Earle Altman. It’s Annabelle Limited Partnership, Earle M. Altman, Tax Matters Partner, et al., Docket No. 17523-13, filed 3/24/16.

Earle claims he’s tax matterer for Annabelle and a sibling, but Judge Kerrigan finds Earle wasn’t. Earle might be a partner for FPAA purposes, but that doesn’t make him either tax matterer or notice partner. Earle’s individual name never shows up on the partnership list. But in reviewing all the documents, Judge Kerrigan finds that “”915 Broadway Realty Associates, C/O Earle Altman” is listed as tax matterer.

IRS says, ”dismiss for no jurisdiction, as Earle is neither tax matterer nor notice partner.”

Judge Kerrigan won’t do it.

915 Broadway Realty Associates was the TMP for the years at issue, Earle is TMP for 915, so Judge Kerrigan orders the caption amended to put in 915 and take out Earle, but Earle can, if he wishes, ratify the petition (blue ink, old man). If he doesn’t ratify, he’s out.

Another stroll down the hot, dusty road of Memory Lane.