Inasmuch as United States Tax Court is closed today, 10/8/18, for a public holiday in the District of Columbia, the nomenclature of which has become politically controversial and therefore outside the scope of this avowedly nonpolitical blog, I am taking the day off. Barbecue, Blue Bell and bourbon will suffice, in the absence of full-dress T. C.s, learned Memos, Balzacian Sum. Op.s., and pithy designated hitters.

Enjoy the day off.