In Uncategorized on 04/12/2016 at 15:43

As there is no opinion out of Tax Court today, and as the one designated hitter ships a case back to Appeals to tidy up an incomplete file (but how incomplete STJ Daniel A. (“Yuda”) Guy doesn’t tell us), I am relegated to the run-of-the-mill.

So I take my text from Benny Goodman’s chart-topper from my natal year, and pick up two bounced documents.

First is a repeat guest, Annabelle Limited Partnership, 915 Broadway Realty Associates, Tax Matters Partner, Docket No. 17523-13, filed 4/12/16. Annabelle and its lead tax matterer Earle Altman featured in my blogpost “Those Old, Familiar Faces – Redivivus,” 3/24/16, when Judge Kerrigan echoed the words of George Kelly’s loudmouth character Aubrey Piper: “Sign on the dotted line.” Earle was supposed to do so, preferably in blue ink; but he didn’t.

Judge Kerrigan: “In cases where a ratification of petition is required, counsel’s signature does not ratify an imperfect petition to correct any defects in execution of the original document.” Order, at p. 1.

Though distinguished counsel signed the ratification, it gets bounced back to 915 Broadway and Earle.

Next is an even more irritating flub, and Judge Laro turns a wee bit peevish thereat. It’s CR-MERC, LLC, Daniel Benson, Tax Matters Partner, Docket No. 3921-13, filed 4./12/16.

The takeaway here is simple: if you want a Judge to do something, make it very, very easy for the Judge to do it.

Judge Laro: “…, the parties submitted to the Court an improper Decision document that did not contain a signature block for the Court.” Order, at p. 1.

So Judge Laro continues (adjourns, for you State courtiers) the trial, and tells counsel to resubmit with a signature block on page 1.

As is my practice, I will not name the attorneys involved. There but for the grace of you-know-Whom goes any of us.

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