In Uncategorized on 08/12/2016 at 20:02

Please pardon the feeble pun, but here’s an order from the formerly whimsical Judge Wherry (whimsical until Judge Posner in Seventh Circuit walloped him; see my blogpost “There Goes the Neighborhood,” 9/3/13) that brings me joy.

It’s Estate of Jane H. Gudie, Deceased Trust, Mary Helen Norberg, Trustee, Docket No. 19422-13L, filed 8/12/16, a day when I need some happy news.

I’m bouncing on the Amtrak Adirondack, late as usual, returning from a delightful Tale of Three Mountains, the Berkshires, the Green Mountains and the White Mountains, visiting family and touring beautiful country. Coming home after a great vacation is the worst, even with tickets to Yankee Stadium awaiting me.

When I first blogged this case, it looked like Mary Helen was bound for a bad day in Tax Court. The annuity-for-assets setup crafted by Mr Robert P. Hess of unstated qualifications looked like a sitting cliché.

But now the dénoument looks happier. Judge Wherry: “…the parties filed a Motion to Dismiss on the Grounds of Mootness stating that the gift tax at issue in this case for the year 1992 has been abated in full, including all penalties and interest.” Order, at p. 1.

And they get it.

And I said back in December, 2011, “Don’t expect surprises at trial or in the decision.” See my blogpost “The Case of the Reluctant Administrator,” 12/1/11.

I’m glad I was wrong, and I’d love to know more, but on a summer Friday with nothing simmering on the 400 Second Street, NW, burner, I’m glad to have it.


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