Attorney-at-Law

THE SILLY SEASON

In Uncategorized on 08/12/2020 at 20:21

In Nineteenth Century England, it was the time when Parliament recessed, and what they called society headed for the grouse moors of Scotland for the Glorious Twelfth of August. So the newspapers, with nothing they thought worthy to print, fell back on ephemera and frivolity.

US Tax Court is a great place for upholding tradition. There’s one T. C. Memo., Alka Sham, 2020 T. C. Memo. 119, filed 8/12/20. I’ll spare you; the usual indocumentado, leavened with the unorthodox compensation arrangement between Alka and Dr. Kukreja. If your day was even duller than mine, you can read eighty-one (count ’em, eighty-one) of Judge David Gustafson’s deconstruction of Alka’s non-substantiation (plus twelve pages of appendix).

No designated hitters, of course. A bunch of “go try the case” orders, for petitioners slow to respond to court orders, and one where two attorneys try to bow out with one signature. See Jason M. Thompson, Docket No. 10258-19, filed 8/12/20. Judge Elizabeth A. (“Tex”) Copeland isn’t playing; both of you guys sign the motion.

 

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