In Uncategorized on 04/29/2019 at 16:47

A brief refresher might be in season here. The scope of this my blog is limited; I cover US Tax Court. Unless there’s a seismic shifter like Loving, I leave USDC to the trade press and the blogosphere, which includes but in no way is limited to the commercial services and the universities. Likewise the USCFC is off limits as an area of practice with which I am insufficiently familiar. Lastly, USCCAs are sufficiently covered by the aforesaid sources, and their opinions/decisions feature here only when brought to my attention by a remittur (mandate) of a case I’ve previously blogged. And maybe not always even then.

I make no undertaking to update what I write.

Therefore, if anyone wants to cite an opinion (T. C. or T. C. Memo.) they read here first, let them do as we did in my youth, and “Shepardize” the case. For those too young to remember the maroon volumes and the flimsy paper updates through which we combed in the last millennium, there are online resources to ascertain if the limb on which you hang your client’s “life, fortune, and sacred honor” is solid, dubious, or just plain rotten.

Use them.

  1. Why do I get the feeling someone wants you to do their research as part of the blog?
    John Knox
    Sedona, AZ


  2. Mr Knox, no one is asking that. But I want to make it clear that I am not updating every blogpost. Neither am I covering the entire spectrum of tax controversy.


Leave a Reply

Please log in using one of these methods to post your comment: Logo

You are commenting using your account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.

%d bloggers like this: