In Uncategorized on 06/18/2019 at 19:44

I said it back in December when Joseph J. Zajac, III, Docket No. 1885-15, filed 6/18/19, went for a Mulligan when Judge Carolyn Chiechi bailed after trying JJZIII’s case without writing a “dission.” “Everybody’s testimony looks the same as anybody else’s on paper; nobody’s testimony looks the same as anybody else’s on the stand.” See my blogpost “Second Time Lucky?” 12/26/18.

But that’s all Judge Gale is giving JJZIII the second time around.

In the pretrial phoneathon, Judge Gale laid it out. “…the Court advised the parties that, while a new trial will be conducted, the various pretrial rulings and decisions of Judge Chiechi and the other judicial officers of the Court in this proceeding constitute the law of the case. The Court explained that under the law of the case doctrine a successor judge generally should not, in the absence of exceptional circumstances, overrule a ruling or decision of the initial judge. The Court advised the parties that, based on a comprehensive review of the record in this case, the undersigned is satisfied that: (1) all pretrial rulings and decisions were well-reasoned and sound; and (2) there are no exceptional circumstances presented in this case that would warrant his overruling any of the aforementioned rulings or decisions. Thus, the Court advised, those rulings and decisions will remain intact. In response to an inquiry by petitioner, the Court confirmed that prior evidentiary rulings will stand, with the result that the stipulations of facts, together with the exhibits referenced therein and attached thereto, that were received into evidence and made apart of the record at the initial trial, will remain a part of the record in this case.” Order, at pp. 2-3 (Footnotes omitted, but they are longer than the opinion).

So it’s strictly testimonial credibility.

As to whether the Boss Hoss was or was not justified in signing off on the (conceded) Section 6751(b) approval, that’s not on the table, as JJZIII fought the Constitutional fight in USDCMDFL, and lost.

So JJZIII, it all depends on your performance on the stand.

This was a designated hitter, so from today’s T. C. Memos comes yet more horsing around, Sheldon Sapoznik and Melissa McCrosse, 2019 T. C. Memo. 77, filed 6/18/19. It’s another push through the Section 183 “goofy regulation,” featuring a 100K loss over four (count ‘em, four) years, with more fun than bookkeeping. I leave this to my colleague Peter Reilly, CPA.



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