In Uncategorized on 07/21/2020 at 14:18

As I said in my blogpost “From My Notebook,” 7/8/20, it seemed then that a lot of cases were being transferred from Judge Ruwe to Judge Greaves. I have not heard from the Ch J’s chambers, but I suppose the staff are working remotely and have more pressing matters with which to deal.

I discovered from rereading the press release dated 6/24/20 yesterday that there exists a Public Affairs Office, “the office that dares not speak its name,” nowhere listed on either the old well-designed website or the new, unimproved, jazzy website. I telephoned today, identified myself and my purpose, and asked about the reassignments: was it simply rebalancing the portfolio? The officer could not comment.

I draw no inference: given the dislocations caused by COVID-19, any inference would be mere speculation, hence valueless.

But today a new transfer piques my curiosity. It’s a case already tried and briefed.

Akeem Adebayo Soboyede, Docket No. 13146-18S, filed 7/21/20, was tried last December. Both sides’ briefs were submitted by early February.

I’ll let Ch J Maurice B (“Mighty Mo”) Foley take it from here.

“This case was tried by and submitted to Judge Robert P. Ruwe. The Court proposes to reassign this case to another judicial officer of this Court for purposes of preparing the opinion and entering the decision based on the record of trial previously held in this case.” Order, at p. 1.

Unusual, but not unprecedented. And as this case is a small-claimer, it might be a good idea to let a new appointee to the Tax Court Bench, even if not named in this order, take a preliminary canter before trying to jump Becher’s Brook at Aintree: metaphorically, of course.

And of course both Akeem and IRS’ counsel have time to consent, or move for a new trial, or move to supplement the trial record.

I hope all is well with everyone at Tax Court.


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