To the tune of the Irving Gordon 1951 hit “Unforgettable”: Non-political/ describes my blog/Analytical/But not a slog/Hope I’m being/Most uncritical/Avoiding all that’s metaphysical/And I hope that/You’re non-political too.

That said, I offer a small-claimer coupled entry, Abdeia Hassan, 2018 T. C. Sum. Op. 56, filed 12/6/18, and her non-spouse Mohamed A. Kaviro, 2018 T. C. Sum. Op. 57, of even date therewith (as my high-priced colleagues say).

I’m not going to discuss the facts or the law. I shall only mention in passing the result, namely and to wit, that, despite unreported actual income and phony SE income, Ab and Mo split their six (count ’em, six) children, and each get EIC, Child Credit, HOH status, Federally-subsidized housing (four bedroom flats in ME), and Medicaid and SNAP for the kids.

STJ Daniel A. (“Yuda”) Guy applies the law as it is, not as I or any (or perhaps none) of my readers might wish it to be.

I leave to my readers the discussion of whether the Internal Revenue Code should function as a public assistance law, and IRS (with assists from Tax Court) as a public welfare agency; and if so, whether you like the results.

Talk among yourselves.