In my young day, back in New York State court, when a motion, or an entire case, was disposed of, the judge often would not write more than an opinion, and direct the parties each to submit an order or judgment effectuating the terms of the opinion (which we State courtiers called a “decision”).

The opinion ended with the words “settle order on notice.”

So we’d draft an order or judgment, and our adversary had the chance to do likewise. We’d send our order or judgment to the judge, with a copy simultaneously to our adversary, in a blueback (pardon the ancient terminology) with something on the back like this: “PLEASE TAKE NOTICE that the within judgment will be submitted to Judge X for entry on the blank day of blank.”

The judge would sign ours or theirs, or mix-and-match.

I recommend this procedure to Tax Court in non-arithmetic cases.

In fact, it seems that Judge Holmes (honorifics omitted, as I have to catch a flight home shortly) has already caught on.

Here’s Greenteam Materials Recovery Facility PN, Greenwaste Recovery, Inc., Tax Matters Partner, et al., Docket No. 423-11, filed 6/23/17*. You’ll recall Judge Holmes decided yesterday that the Greenteam gets capital gains on their franchise sales. Well, the parties promptly continued the face-off.

“It would be helpful to the Court if the parties were able to agree on the language of the decisions, and it is therefore

“ORDERED that on or before August 21, 2017, the parties submit agreed decisions or file their own with explanations of any points of disagreement.” Order, at p. 1.

How about ending the opinion with “settle decision on notice”?

*Greenteam materials 423-11 6 23 17