Attorney-at-Law

FOOTNOTES

In Uncategorized on 06/10/2016 at 23:20

I’ve decided to start what may well turn out to be a desultory series of posts, picking up scraps of orders and cases, and general remarks on cases I’ve already blogged but which don’t need a dedicated post for that purpose. I’ll caption these as above-stated.

A footnote to the Medtronic case I posted yesterday, June 9. More than once Judge Kerrigan noted that IRS took an all-or-nothing approach to sustain its position. My squad leader in basic training long ago related to me many years later a lesson he learned from his platoon sergeant, while serving in the Central Highlands of a country far away: Always Have a Plan B. Litigants, please copy.

Alvin Sheldon Kanofsky, Docket No. 21815-15, filed 6/10/16, earns a Taishoff “thank you” for an offer of proof of my contention that requests for place of trial must state a connection between the place requested and convenience of witnesses, location of documents or physical evidence, place of residence or place of business of petitioner, or a similar reason.

Alvin Sheldon, accomplished rounder, decides to take his show on the road.

“…petitioner commenced this case and requested Washington, D.C. as the place of trial. In a related case at Docket No. 18162-15, petitioner requested Winston-Salem, North Carolina as the place of trial. In another related case at Docket No. 18163-15, petitioner requested Cleveland, Ohio as the place of trial, but did not file an objection to respondent’s motion to change place of trial to Winston-Salem, North Carolina. In a third related case at Docket No. 18182-15, petitioner requested Richmond, Virginia as the place of trial, but did not file an objection to respondent’s motion to change place of trial to Winston-Salem, North Carolina. Consequently, all three related cases are presently assigned to the October 24, 2016, trial calendar for Winston-Salem, North Carolina.” Order, at p. 1.

Well, IRS, tired of Alvin Sheldon’s geographic as well as juridical roundering and noting that all four  of Alvin Sheldon’s cases involve nonfiling of returns, plays the same move as before.

“… respondent filed a Motion To Change Place of Trial in this case to Winston-Salem, North Carolina, to which petitioner objected.” Order, at p. 2.

Ch J L. Paige (“Iron Fist”) Marvel sends Alvin Sheldon’s latest off to Winston-Salem to join his three cases already there, apparently without consideration of Alvin Sheldon’s objection or his desire to try that case in Our Nation’s Capital.

Might be a good thing to require a reason for choosing a place of trial.

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