In Uncategorized on 06/06/2018 at 15:42

The irrepressible Sam Jewell is back in Tax Court with a doubleheader, as 10 Cir vacated Judge Paris’ decision in Lindsay Manor Nursing Home, Inc., No. 17-9002, filed 3/27/18, leaving Ch J Maurice B (“Mighty Mo”) Foley to hand the case back to Judge Paris in Lindsay Manor Nursing Home, Inc., 24596-14L, filed 6/6/18.

That’s the opener. In the nightcap, we have Seminole Nursing Home, Inc., Docket No. 24577-14L, filed 6/6/18, with Judge Nega up.

In both cases, Sam wants what Jimmy Webb wrote about in his 1968 hit (No. 195 on the Rolling Stone all-time hit list).

Well, Sam goes one-for-two on vacations, but loses both cases.

Y’all will recall Judge Paris tossed Sam’s “economic hardship” levylifter plea in Lindsay Manor. If not, see my blogpost “It’s Personal,” 3/23/17. Economic hardship is for people, not corporations. Sam appeals, and 10 Cir vacates Judge Paris’ decision. But 10 Cir says it avails Sam naught, because the State of OK lifted Sam’s licenses and put in a receiver six (count ‘em, six) months before Judge Paris put out Sam economic hardship plea. So Lindsay Manor can’t take care of nursing home patients any more, because it operates no nursing homes “where the wind goes sweeping down the plain.” And that Lindsay Manor owes $100K-plus in tax is Lindsay Manor’s problem, as to which the alleged economic hardship is now, and was when Judge Paris issued her decision, irrelevant. Likewise, that Sam might get back in the nursing home business is too speculative to support his argument.

Sam is fighting Seminole, whose story I summarily blew off in my blogpost “Slammin’ Sammy,” 5/31/17, as it was much of a muchness with Lindsay Manor and Sam’s other dodges.

Sam claims 10 Cir’s toss of Judge Paris’ Lindsay manor decision requires the tossing of Seminole. No, says Judge Nega.

“The Tenth Circuit, however, only vacated this Court’s decision in Lindsay Manor for procedural purposes (i.e., mootness), not for substantive reasons. Accordingly, we find no reason to grant petitioner’s motion because the Tenth Circuit’s decision to vacate Lindsay Manor on grounds of mootness is unrelated to the legal conclusions found in our Memorandum Opinion issued on June 5, 2017.” Order, at p. 2.

All 10 Cir said was that Sam’s economic hardship argument, even if he was right, wouldn’t help, now that the State of OK had lifted Sam’s licenses so that Sam’s poor patients had come under new and different management.

So Sam goes to trial on Seminole in Oklahoma City. And I doubt Lindsay Manor will be far behind.

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