No, not cookery. I’ve been following Tax Court extra-territoriality lately, and today Judge Albert G (“Scholar Al”) Lauber is dealing with the deposition of a citizen of the Peoples’ Republic of China. Said citizen is not likely to show for trial in WT Art Partnership LP, Lonicera, LLC, Tax Matters Partner, Docket No. 19604-16, filed 2/22/19.

Without ruling whether any or all of the testimony thus elicited might be admissible on the trial, Judge Scholar Al lets the deposition go forward on Monday.

Rather a quick kick, as the order granting the deposition is to be sent to Mr. Guanghua Yin, apparently at his office in Wangfujing Street, Dongcheng District, Beijing.

He is directed to appear on Rhode Island Street in The City By the Bay, and tell his tale to a Certified Shorthand Reporter and Registered Professional Reporter. Oh, and the parties better have a translator on hand.

How exactly Mr. Yin is to be compelled to attend is not addressed. Tax Court’s mandate may run “from sea to shining sea,” but Beijing seems a stretch.