In Uncategorized on 08/10/2017 at 17:25

Alan Gregory Woolsey and Anita Lee Woolsey. 2017 T. C. Sum. Op. 62, filed 8/10/17, are in front of The Judge With a Heart, STJ Armen, and they have help who joined them on the day of trial, namely, viz., and to wit, two heavy-hitting super-credentialed partners in a 130-lawyer powerhouse.

And they lose.

Because they go to trial without the key witness, their daughter who has struggled with drug abuse. But see below; they may know more than we do.

Here’s the story. I give the dates, contrary to my usual custom, because they matter.

“This case was originally called for trial on March 21, 2016, in San Antonio, Texas.  At that time petitioner Alan Gregory Woolsey (Mr. Woolsey) appeared and met with pro bono counsel, who advised him that Ms. [daughter] was an important witness.  Mr. Woolsey then orally moved for a continuance in order to allow petitioners time to call Ms.[daughter] as a witness on their behalf.  The Court granted Mr. Woolsey’s motion.

“In due course this case was called for trial on Monday, January 9, 2017, in San Antonio.  At that time petitioner Anita Lee Woolsey (Mrs. Woolsey) appeared and met with pro bono counsel, who then entered their appearances on petitioners’ behalf and tried the case that afternoon.  Although Ms. [daughter] was apparently in the hospital from January 6 through 9, 2017, and therefore not available to testify on January 9, petitioners neither requested that the case be tried later during the week of January 9 nor moved for a continuance.” 2017 T. C. Sum. Op. 62, at pp. 5-6. (Name omitted).

This is another of those TX heartbreakers (sans Tom Petty) where Papa and Nana supported daughter’s three young’uns for nine months of year at issue. Then Papa and Nana bought a mobile home for daughter and said young’uns, whereupon daughter’s no-account boyfriend moves in for the last three, and daughter and boyfriend file MFJ without benefit of clergy, judge, clerk or ship’s captain, and take the young’uns as dependents.

See my blogpost “A Heartbreaker,” 2/7/17, for an even sadder story. With a big-hearted TX pro bono attorney who also loses.

Well, of course in the jumpball between parent and grandparent, parent gets the exemptions and child credits for the young’uns. Daughter isn’t a qualifying relative because TX recognizes commonlaw marriage, and the MFJ return holds up for want of evidence that daughter and no-account weren’t married in the Eyes of Texas.

Please, please, please don’t think I’m unloading on the pro bonos, be they single-shingle, a couple guys in it together (hi, judge Holmes), or wearers of shoes of the purest white. They’re giving their golden hours for free to the Papas and Nanas, who would otherwise be utterly helpless before the pitiless pillory of Section 152 and the regs.

I’m sure STJ Armen would have given them a bye. The deficiency is only $6K.

But maybe daughter (and no-account) aren’t the witnesses you really want to put on.


  1. […] Taishoff covered the case with Coming In From The Bullpen – Redivivus.  Mr. Taishoff gives a really colorful summary of the […]


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