In Uncategorized on 07/10/2020 at 15:52

Friday is always a tough day for this blogger. Almost never is an opinion, even a small-claimer, filed on a Friday. Most Judges and STJs are economical at any time when it comes to designating orders, but Friday reduces all but the hardiest to utter self-effacement.

Besides, today we have Tropical Storm Fay rolling up I-95, the first real Tropicana to hit these parts since Sandy of infamous memory eight years ago this October. So we have a soaked, locked-down Friday.

I did mention this morning that, storm or no storm, the Glasshouse is receiving stamped paper again from USPS and Blessed Communion PDS. I’d omitted inadvertently that the dropbox round the corner at the entrance is also open. So if you’d like to do a Jim Prideaux and blow the whistle on Bill Haydon, as Control suggested in Tinker, Tailor, and “chalk it on the door or dial the Clerk’s office and yell it down the phone,” please just place it gently in the dropbox instead.

Judge David Gustafson is almost always good for some copy. Today he shows a certain asperity towards an apparently dilatory petitioners’ counsel. I’ll call the attorney Marc T. The order is Alex B. Kabor & Kathy E. Kabor, Docket No.10410-19, filed 7/10/20. IRS’ counsel, whom I’ll call G Mike, was lamenting in a phoneathon about “…difficulty obtaining documents and information that had been previously requested from petitioners.” Order, at p. 1.

Marc T promises Judge Gustafson that “…he intends to produce the relevant documents and information sought by counsel for the Commissioner.” Order, at p.1.

But Judge Gustafson, eschewing his usual politesse, orders Marc T to stump up by Tuesday, and report to Judge Gustafson by the following Monday whether or not he did (and I’d suggest gently it might could be a good idea to hand it over); and thereafter to play nice. Maybe it’s the weather and the lockdown, Judge.

But finally, one bright spot. In this case “…respondent filed a Motion To Dismiss for Lack of Jurisdiction. However, the document submitted by respondent is incomplete and consists only of a coversheet and a one-page attachment.” Order, at p. 1.

No, the bright spot isn’t IRS’ counsel sending a defective PDF. It’s the title of the case: Nath Nwobi & Scholar Ekpo Nwobi, Docket No.  5114-20S, filed 7/10/20. I wish both Nath and Scholar Ekpo all the best.


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