Attorney-at-Law

TAX COURT AS KINDERGARTEN

In Uncategorized on 04/12/2018 at 16:39

There has been some buzz on the Internet about teachers’ strikes in various localities. I don’t comment upon news developments outside the realm of tax, except in the rarest of instances.

But while much has been made of the hard work and advanced educational qualifications of teachers, Tax Court judges need a wee boost as well.

The educational and real-world experience that the judge brings to his or her seat on the bench in the “small court” is beyond cavil or controversy. I’ve said in the past if I could find even two or three of equal stature, I could build a world-class tax department in any major law firm. But so could any lawyer.

Now see to what these extraordinarily-talented people are reduced.

Judge Elizabeth Crewson Paris: Aspro, Inc., Docket No. 17494-17, filed 4/12/18. “…petitioner filed a Stipulation to Take Deposition of A and B. However, the document internally states that it is supplementing respondent’s …Motion to Take Deposition Pursuant to Rule 74(c)(3). …petitioner cannot supplement a document that respondent has filed….” Order, at p. 1. (Names omitted).

Johnny, you can’t draw on Mary’s paper.

Ch J L Paige (“Iron Fist”) Marvel: Teresa Conaty Tierman, Docket No. 1135-18, filed 4/12/18. TC got bounced for lack of jurisdiction. The following week she sends in a letter that her name was misspelled. So Ch J Iron Fist (1) orders the caption amended, (2) orders the bounce order amended, and (3) “the Court’s Order of Dismissal for Lack of Jurisdiction…remains in full force and effect.” Order, at p. 1.

I’ve corrected your library card, but your library book is still overdue.

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