I had a word or two with a fellow practitioner (CPA-type) at the Jersey Boys’ CPE-on-CDP confab yesterday, as we sipped soft drinks during a break. I mentioned my view on unciteables, namely T. C. Sum. Op.s and orders.

These should be read, marked and inwardly digested; while Rule 50(f) bars citing orders for anything but preclusion and law of the case in the particular case wherein the order was issued, and Section 7463(b) says Sum. Op. small-claimers can’t be cited as precedent, you can copy any statute, reg, T. C. or T. C. Memo cited in any thereof, and lift the reasoning, even by cut-and-paste. It’s not allowed to be cited, so you can’t. But the reasoning and the law, regs, etc., from whatever source derived, are either valid or invalid. And if naught else, you can see how a Judge will decide an issue, maybe so.

My colleague was dubious at first, but I think I persuaded him. And if my powers of persuasion were insufficient advocacy, here’s that Obliging Jurist, Judge David Gustafson, with a designated hitter, second-seating me.

“…petitioner filed a motion to compel production of documents. We will order respondent to file a response and petitioner to file a reply. In preparing that response and reply, the parties may wish to reflect on our non-precedential orders addressing motions to compel in another whistleblower case—Insinga v. Commissioner, No. 9011-13W (July 27, 2016 (Doc. 109), and January 27, 2017 (Doc. 161)). These orders are not precedential, see Rule 50(f); we do not expect the parties to cite them, distinguish them, or rely on them; and we have not considered petitioner’s instant motion sufficiently to conclude that they actually involve the same questions. However, the orders may be helpful to the parties in showing the undersigned judge’s thinking about this area. The parties are invited to correct that thinking where they think it may be in error.” Order, at p. 1.

Y’all surely remember Fighting Joe Insinga. What, no?! Well, scope the old chap out on this my blog. I think I posted Fighting Joe’s set-tos with the Ogden Sunseteers ten times over the last four years.

And this order involves a newcomer to my blog, who came on the scene just two weeks ago. It’s Loys Vallee, Docket No. 13513-16W, filed 7/21/17. See my blogpost “General Knowledge, Private Information,” 7/7/17.

Thanks, Judge Gustafson.