A defective resume causes Judge James S. (“Big Jim”) Halpern to revisit AD Investment 2000 Fund LLC, Community Media, Inc., A Partner Other Than the Tax Matters Partner, 2016 T. C. Memo. 226, filed 12/14/16.

The visit and its results can be found in my blogpost “Harmless Error,” 11/19/15. Turns out Murph had fibbed a wee bit on his curriculum vitæ. Enough to get his expert witness testimony tossed.

And the Community Mediators have told enough of a tale to convince Judge Big Jim to allow a late Rule 162 vacation, to reconsider the case without Murph’s contributions thereto.

Murph had been tossed once before from a different case on the same grounds.

In any event, decision affirmed.

It was worth a try, however feeble, but the one salient fact is not rejected, even minus Murph’s exegesis thereupon. And IRS consents, which should have given the movants pause.

Lehman Brothers was the sole arbiter on the deal, owed nobody any duty to look out for their interests, and could guarantee the currency Bialystok that threw off the recognized loss but unrecognized offsetting gain by picking a price outside the sweet spot.