The blogger who fishes in the Tax Court waters finds many varieties: there are the rounders, protesters, caught-in-the-headlighters, the meritorious, the dilatory, the inspired amateurs and the unglued professionals. One thing that rarely happens is an utterly dull day.

Here’s Judge Nega, who had thought he’d disposed of Courtland L. Logue, Jr., 2017 T. C. Memo. 234, filed 11/27/17, dealing with an oral motion made earlier in the case.

For the disposition of the case, see my blogpost “England, Texas, Who Cares?” 11/27/17.

Here’s the oral motion, Courtland L. Logue, Jr., Docket No. 29096-15, filed 12/18/18, for which I give Courtland a Taishoff “Good Try,” Third class.

“…petitioner’s Oral Motion to Take Judicial Notice that a Person has to be Alive to be Divorced is denied as moot.” Order, at p. 1.