In Uncategorized on 05/11/2020 at 14:40

We all must recognize and help, to the extent we can, the waitstaff furloughed by COVID-19. It’s a tough job. My only experience of that life, as a dining room orderly (the best job on KP at Fort Jackson, and I only got it once), taught me that much. Separate orders, separate checks, are only two of the many things that cross and vex them.

Tax Court has a plethora of such problems for counsel who venture into the floating world of USTC.

Here’s Norma L. Slone, Transferee, et al, Docket No. 6629-10, filed 5/11/20. Except Norma has three (count ‘em, three) companion cases all conjoined. And two attorneys trying to join the fun.

Apparently each of the two has figured out that he need file a separate Entry of Appearance for himself. But both apparently missed the fact that, even if the cases be consolidated, he needs a separate Form 7 for each.

Judge Vasquez has a busy day trying to match clients with attorneys.

“…the entries of appearance are designed as entries of appearance for the case docketed at 6629-10 only.

“If counsel wish to enter appearances in the cases docketed at 6630-10, 6631-10, and 6632-10, they must file separate entries of appearance for each docketed case. See Rule 24(a)(3).” Order, at p. 1.

Note-while the docket search shows a motion to consolidate, it doesn’t show whether the motion was granted, although the cases all appear to have been tried together, and appealed to 9 Cir together. For the backstory, see my blogpost “Substance Matters – Part Deux,” 6/13/16. And for the upshot, see Norma Slone, Transferee v. CIR, 16-73349, 9 Cir, 2018.


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