I have often on this blog decried schadenfreude, the peculiar quality of gloating over another’s misfortune. Especially do I decry that seedy behavior when the misfortune befalls a colleague and a much-respected practitioner whose good nature and desire to help betrayed him.

I won’t rehash the tale of Clark J. Gebman and Rebecca Gebman, 2017 T. C. Memo. 184, filed 9/18/17. I avoided doing so in my blogpost “No Good Deed,” 5/5/17. I surmise it all occurred at the usual calendar call scrimmage, with the headlights glaring and the deer staring.

In step the Jersey Boys, total pros and pro bono. And as it’s a husband and wife in this case, they wind up trying to represent both, with no informed written consent per Rule 1.9 of the ABA Model Rules of Professional Conduct.

Of course, that assumes that the conflict is waivable, as to which I do not opine. Tax Court Rule 24(g) is much the same.

OK, so Judge Halpern, after discussing the facts and arguments extensively (which I won’t, as the Jersey Boys have taken enough punishment), tells the attorney from Hackensack to “obviate the conflict” or Judge Halpern will toss him.

Exactly how to “obviate the conflict” I cannot tell.