In Uncategorized on 11/09/2018 at 15:02

Yeah, Roger That

That argute jurist and classical scholar Judge Albert G (“Scholar Al”) Lauber is sealing and unsealing today the multitudinous and multifarious trial exhibits, briefs and billets doux from the three-month trial, its antecedents and postludes, in The Coca-Cola Company and Subsidiaries, Docket No. 31183-15, filed 11/9/18. And he orders “(T)he Clerk of the Court shall file the redacted versions of these briefs, which will then be placed on the docket and made available for public inspection.” Order, at p. 2.

I await, breathless, his opinion. It will doubtless be the Marbury v Madison, 1 Cranch 137 (1803) of transfer pricing.

Y’all will recall Judge Scholar Al’s brilliant judicial surgery, which unveiled all permissible of the transcripts, filings and exhibits the Cokers wanted to put in on the trial; see my blogpost “Judge Lauber Makes It Public – Hurrah!” 11/8/17.

Now the briefs are sealed and unsealed, as needed.

As aforesaid, he ends today’s order on a hopeful note. I do hope he will not take to heart my somewhat cynical reply.

I said it a year ago.

“All we have to do is surry down to the stoned soul picnic at 400 Second Street, NW, politely ask the clerk to open the voluminous file, and while away our idle hours reading. That is, those of us who don’t have day jobs.

“Now if Tax Court were on the PACER system or equivalent, we could follow the advice of Ireland’s great poet and lengthen our days by stealing a few hours from the night, lighting the darkness with the glistering glow from our laptops, and paging through the night over that which Judge Lauber so painstakingly and scrupulously has excised and extracted for our edification.

“But no. Tax Court’s lowly Article One online lips are sealed. Only orders, opinions and decisions are to be had on the world-wide web. As the Sweet Swan of Avon put it so well, ‘the rest is silence.’

“Judge Lauber’s labor’s lost for the greatest majority of his fans.”

Others have said it long ago, and much better; the best Peter and Paul combination in a long time, Peter Reilly, CPA at, and Paul Streckfus at EO Tax Journal, have been vocal. I must mention an earlier commentator still going strong, Prof. Leandra Lederman at U of Indiana, surly but trenchant.

But I’ll say it again: “So c’mon, Tax Court, let it all hang out. Put the backstories on line. Bankruptcy Court does, USDCs and CCAs do, why not you?”


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