In Uncategorized on 09/25/2018 at 15:25

More than two (count ’em, two) years ago, I had suggested myself as candidate for the post of proofreader (unpaid) to the United States Tax Court. See my blogpost “I Volunteer,” 4/6/16. My offer was not taken up, for reasons that seem obscure to me.

So I remember today Harold Ross, legendary editor of the New Yorker magazine, which, in my college days, I dreamed of editing.

It was said of Ross that he believed only two persons were universally known by only one name, Houdini and Holmes (sorry, Judge; Ross meant Sherlock). Wherefore, Ross was wont to blue-pencil every piece wherein a person was referred to for the first time by only one name, no matter how prominent the person or unique the name, with his famous phrase “who he?”.

The joke was that he once blue-penciled a drama criticism wherein the name “Euripides” appeared with a “who he?”

Well, at last I can ape my salad-days’ hero.

Here’s Estate of Eunice Sherwood, Deceased, Anthony Sherwood, Independent Administrator,  Docket No. 25111-17, filed 9/25/18. It seems the late Eunice became the late Eunice post-petition, so Judge Gale amends the caption appropriately. Then he approves the late Eunice’s attorney’s (whom I’ll call Mr. W) exit, as none of Mr. Sherwood the Indie Adm’r, his counsel, or IRS, objects thereto.

But there remains the question what happens now.

Judge Gale deals with that. “In the circumstances, we conclude that Mr. W lacks authority to act on behalf of decedent’s estate and must withdraw from the case. In view of Mr. Sherwood’s appointment as administrator of decedent’s estate, we will order that he be substituted as a party. In the event Mr. Sherwood does not wish to prosecute this case, he should consent to a motion by the Commissioner (respondent) to dismiss for failure to properly prosecute. Mr. Sherman is advised, however, that– barring any concession by respondent–a dismissal of the case for failure to properly prosecute will result in a decision in respondent’s favor for the entire amount of the deficiency.” Order, at p. 2.

“Mr. Sherman”? Who he?



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