In Uncategorized on 11/09/2017 at 17:01

I suppose some people think that tax controversy is dull, dry as dust, hypertechnical, soporific. I find it intensely interesting.

Now I’m not saying that Joszeph Hjalmer Eotvos & Kelly Mae Eotvos, 21450-16S, filed 11/9/17, are the equals of Charles J. Weiss and his trusty attorney DP (whose never-say-die attitude and tactical improvisation are more particularly bounded and described in my blogpost “Ya Can’t Make This Stuff Up,” 8/17/16).

But Joszeph Hjalmer really gives it the good old college try and inspires Judge Buch to deliver a designated hitter off-the-bencher to a thirsty blogger on a cold, raw November evening.

Kelly Mae runs a child care operation from the marital domicile. They claimed heavy depreciation for use of home and personal assets.

Judge Buch: “When called upon to substantiate those expenses, the Eotvoses did not directly substantiate what was claimed. Instead, they reconstructed those expenses by photographing a wide array of household assets and estimating their value. Those assets included swords and battle axes, which Mr. Eotvos collects, and Mrs. Eotvos’s jewelry.” Order, transcript, at p. 4.

Judge Buch is pardonably understated. “Battle axes were not used as children’s playthings, and their acquisition and maintenance was not in furtherance of the day care business.” Order, at p. 6.

Judge, I’ve heard of rambunctious infants, but this is “a wee bit ower t’score,” as they say in the Hielan’s.

There’s more, of course, but the battle axes finished Joszeph Hjalmer’s tour as a witness. “And a witness who can testify with a straight face about the nexus between a battle axe and a day care business earns no credibility.” Order, transcript, at pp. 6-7.

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