In Uncategorized on 03/22/2018 at 15:46

It’s a guarantee that one is a genuine fogey when one begins a sentence with “In my young day.” So be it.

In my young day, we had motions to require one’s adversary to “separately state and number” allegations in pleadings, so one could respond without exhuming and copying the allegations one wished to controvert.

Nowadays, anything goes.

But not in Tax Court, when we have such stalwarts as CSTJ Lew (“Nom d’un nom!”) Carluzzo (see my blogpost “Legal Writing As She Is Writ,” 12//11/15), and today, that Obliging Jurist, Judge David Gustafson.

Judge David Gustafson is a true friend of the hapless pro se, seeking justice in the sixty-buck arena but with no legal assistance. Here’s Gwendolyn L. Kestin, 18254-17L, filed 3/22/18, confronted with nine or so pages of unnumbered (emphasis by the Court) paragraphs, to which IRS claims Gwen stipulated, and a motion for summary J.

True, Rule 121 doesn’t say that movants for summary J have to separately state and number. They needn’t even have separate paragraphs. But Judge Gustafson isn’t down with that.

“The Tax Court Rule 121 does not require that a movant’s statement of undisputed facts be set out in numbered paragraphs; however, Rule 121(d) does require the non-movant who opposes such a motion to “set forth specific facts showing that there is a genuine dispute for trial”. Our experience is that—particularly where (as here) the non-movant is self-represented–it is expedient for the proposed undisputed facts to be stated in numbered paragraphs, so that the non-movant can be directed to specify by number any fact that is in dispute (and to oppose the asserted fact with appropriate evidence). We will therefore order respondent to supplement his motion with a statement of facts in numbered paragraphs.” Order, at p. 1.

Then Gwen can paint-by-the-numbers, challenging the facts she disputes.


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