Not the William Gibson 1958 two-person drama, but rather two Tax Court Judges who saw things from different directions before, and seem to be seeing them again.
Here’s ex-Ch J Michael B (“Iron Mike”) Thornton and that Obliging Jurist Judge David Gustafson, on different sides again, only not in the same case.
You’ll recall their joust, more particularly bounded and described in my blogpost “Money-Back Guarantee Meets The Boss Hoss,” 11/30/16.
Well, today they’re at it again. First, see my blogpost “Principles,” 4/13/17. Though he ultimately didn’t have to go there, Judge David Gustafson had a problem reviewing IRS discretion in granting or denying a hardship late-rollover waiver to poor polyglotaly-challenged Lifang Wang.
And I agreed, thinking that jurisdiction was an issue.
Well, ex-Ch J Iron Mike saw no problem at all today in granting the same hardship waiver to John C. Trimmer, even though IRS had blown off poor depressed John C.
See my blogpost “The Guys From the Hood,” 4/20/17.
Strangely, the Trimmer case, discussed in the immediately-preceding blogpost, is a full-dress T. C. with no dissent. Did ex-Ch J Iron Mike convince Obliging Judge David Gustafson that Tax Court does have jurisdiction and can grant the hardship waiver?
Cain’t hardly wait to see who is right. Stay tuned.