In Uncategorized on 12/14/2017 at 18:06

Today Judge Buch has a designated hitter off-the-bencher, particularly appropriate on this birthday, as an aunt’s memory of birthdays is the flavor du jour, and the Golden Gophers of the U of MN Law School win one over Scholar John Schmittdiel, Esq., of the IRS.

Here’s Maurice Wilson & Jamia Wilson, Docket No. 3669-17S, filed 12/14/17, but the star of this one is Jamia.

The Golden Gophers and Scholar John’s people stiped everything out, except the half-year residency of the two minor children Maurice & Jania were claiming as dependents.

“I often say that evidence comes in two flavors. Those flavors are documents and testimony. In this case, there really are no documents evidencing the children’s place of abode, but the absence of documents doesn’t mean there is an absence of evidence.

“While contemporaneous documents are, perhaps, the best evidence, what we have is the credible testimony of three witnesses. In particular, I’d note Mrs. Wilson’s testimony and her ability to nail down to a specific week when the children would have — her niece and nephew would have moved into her home, the arrangements having been made sometime on or about April 22nd, the date of her son’s birthday, and the children having moved in shortly thereafter. Even if shortly thereafter were several weeks later, it would more than satisfy the six-month test.” Order, Transcript, at p. 4.

So that’s a wrap, says Judge Buch, with a Section 155 beancount to do the numbers on the stiped items with the dependents’ exemptions thrown in.

But Judge Buch can’t close without recognizing the advocacy of counsel.

“Thank you both for an excellent presentation of the case.” Order, Transcript, at p. 5.

I’d like to name these counsel, but all I can do is refer to them as Ms. Hang and Mr. George. Because Judge Buch never notes their appearances in his off-the-bencher, contrary to the invariable practice in such cases.

So although a docket search lists only Prof. Caleb Smith, Esq., as counsel for petitioners, and Scholar John Schmittdiel, Esq., as counsel for IRS, Judge Buch directs his praises to Ms. Hang and Mr. George.

But which is which I cannot tell.

Nevertheless, here’s a Taishoff “Good Job, First Class” to you both.

And my condolences, as it looks like the whole Section 152 dependency blogfeast will be history next week.

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