In Uncategorized on 10/02/2018 at 13:47

I’m sure the phrase set forth at the foot hereof has long since been discarded, and anyone using it marked as antique, but it’s all I can use for Ch J Maurice B (“Mighty Mo”) Foley’s disposition of two nonpayments today.

No, these aren’t landlord-tenant cases; those are found in State court. This is nonpayment of the sixty buck small blind in Tax Court.

First up, Michaeljon Murphy, Docket No. 12755-18, filed 10/2/18. Michaeljon was told back at the end of June to amend his petition and pony up, but didn’t. So Ch J Mighty Mo tells Michaeljon to throw in the sixty Georges or a waiver, and the amended petition, by 10/22/18, or get tossed.

And he sends Michaeljon a Form 2 amended petition blank to speed him on his way.

Compare and contrast with Guy Michael Strohbeen, Docket No. 18716-18, filed 10/2/18.

“The petition in this case was filed on September 21, 2018. The Court’s $60.00 filing fee in this case was not paid. See I.R.C. sec. 7451. Because petitioner has failed to pay the filing fee, it is ORDERED that this case is dismissed.” Order, at p. 1.

Michaeljon gets four months plus a form, and Guy Michael gets less than two weeks?

Judge, whass up wit’ dis?


  1. A docket search reveals that Guy Michael sent in a letter (contents unavailable on Tax Court website) on the same day he filed his petition. Perhaps he stated he had no intention of paying the sixty bucks, which would explain Ch J Mighty Mo’s quick toss. But an explanation would have enlightened me.


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