In Uncategorized on 07/29/2020 at 10:35

Tax Court seems to be taking its summer break. Today is Day Three without an opinion.

Of course, Ch J Maurice B (“Mighty Mo”) Foley is toiling mightily among the weeds, expending much “somber reasoning and copious citation of precedent” upon such dross as Jess Yates & Melissa Yates, Docket No. 1991-20, filed 7/29/20, wherein Jess & Melissa try to relitigate a SNOD and a NOD relating to 2006, both of which were litigated and affirmed on appeal to 4 Cir three years ago. Maybe stay-at-home orders have induced people to find some way of filling up their enforced leisure.

And the Great Pandemic has compelled teletrials, from which the press and public are barred in violation of Sections 7458 and 7461. Wherefore your blogger, absent prior intervention by the Glasshouse techies, will be unable to bring you the first breaking news about the expert testimony of that peripatetic guardian Mr. Guanghua Yin.

I’m sure by now my readers are on a first-name basis with Mr. Yin, after my blogposts “Come From Away – Chinesischen Art,” 2/21/19, “Method May Be Madness,” 7/27/20, and “The Long Arm of Judge Scholar Al,” 7/28/20.

Mr. Yin’s tell-all was set for the end of August here in The Apple, but COVID-19 rained on that parade.

So Judge Albert G (“Scholar Al”) Lauber has rescheduled the trial in WT Art Partnership LP, Lonicera LLC, Tax Matters Partner, et al., Docket No. 28440-15, filed 7/29/20. Unhappily, Mr. Yin’s testimony is off until January, and then remotely. The second half of the trial is off until sometime in the Spring, maybe remotely, but we’ll have to see.

Until the electronic veil is lifted, we’ll have to make do with Antiques Roadshow reruns for appraisals of Chinese art.






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