In Uncategorized on 09/27/2019 at 16:23

I’ll tell ya, Fridays are days this blogger dreads. Tax Court never, but never, issues an opinion, not even a small-claimer, on Fridays. Most of the time, there’s a bushelbasketful of housekeeping orders, through each of which I must plod, trying to find something non-banal wherewith to amuse, if not instruct, my readers. Judges are loath to burden the hard-laboring clerks and flailing datestampers with designated orders, wherefore I must root through them all. So even if I find a “gem of purest ray serene” in the “dark unfathom’d caves” of Tax Court’s Friday’s undesignated hitters, the said readers are heading out for the weekend, and have zero time for this stuff.

And it’s worse, because this is the penultimate business day of this month of September, and my website hits aren’t coming.

But Judge Mark V Holmes comes to my rescue, and the legendary cavalry of my young days at the movies have nothing on Judge Mark V.  He’s designated fifteen (count ‘em, fifteen) orders, with docket numbers going back fourteen (count ‘em, fourteen) years. Cases tried, opinions issued, and the Rule 155 beancount is supposedly going on.

Here’s David B. Greenberg, et al., Docket No. 1143-05, filed 9/27/19. David and the als were part of AD Global. For the backstory, see my blogpost “Slog,” 5/31/18.

It seems Will is back from Portugal or wherever, and wants a stay to relitigate whether the FPAA for AD Global tolled the SOL for the individual partners.


Will and Dave lost that one in USCFC and Fed Cir affirmed. Besides, the criminal indictments severed the partnership items and dropped them to the partners as nonpartnership items. So mox nix whatever happens to AD Global the nonpartnership. Dear old TEFRA. Besides, Tax Court affirmed the legality of the conversions back in 2011.

Finally, “…[Will] argues a stay is necessary in these cases because he seeks to litigate (or, more precisely, relitigate) this statute-of-limitations issue in AD Global in the Court of Federal Claims. The Court of Federal Claims has stayed AD Global until final decisions are entered in these cases. On September 13, 2019, the Court of Federal Claims refused to lift that stay. Order dated Sept. 13, 2019, AD Global, 67 Fed. Cl. 657 (2005), aff’d, 481 F.3d 1351 (Fed. Cir. 2007) (No. 4-336T). Were we to grant this motion, cases in both courts would be suspended and no progress in bringing this whole litigation to a close would ever occur.

“This we will not do.” Order, at p. 3.

C’mon, Judge, no yellow card? If this move doesn’t merit a Section 6673 chop, what does? More to the point, Will’s motion is made in all fifteen (count ‘em, fifteen) cases. Even without taking off my shoes and socks, I figure fifteen times $25K is $375K, a World-record delay-of-the-game penalty.

And this is delay-of-the-game on steroids.

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