In Uncategorized on 01/21/2021 at 09:12

Now, even forty-six (count ’em, forty-six, and I have, trust me) years later, the rebuke from a steely-eyed senior law partner of a legendary real estate operator and attorney echoes in my heart’s-core.

There I was, looking for a job as we entered the Black ’74, another NYC real estate meltdown. It was only my second experience of such a one, but cliché springs eternal.

“You must have so many interesting cases,” I said, “so many interesting questions and cases.”

“Mr Taishoff,” said he, pronouncing my name correctly, “we are not in the romantic practice of law. We are here to make money…lots of money.”

I expect that if he had, on his immaculately clean, empty, half-acre George Nakashima desktop (signed), a button that would have ejected me onto Pershing Square, he would have pushed it.

Doubtless you will ask: “What has this to do with United States Tax Court, and its august Ch J, Maurice B (“Mighty Mo”) Foley?”

I had hoped in this my blog to chronicle interesting questions and cases, explore the “jumbled and wrinkly legal topography created by the collision of Code, regulations, and caselaw,” and generally wow my readers with the cases that wow the judges. Moreover, I had hoped Ch J Mighty Mo would lead us into the broad, sunny uplands of intellectually stunning tax jurisprudence.

And what did I get? DAWSON.

But Ch J Mighty Mo has even worse before him.

Here’s Motaz H. Abu Hakmeh & Wisam M. Hamdan, Docket No.  7665-19S, filed 1/21/21 (Happy Palindrome Day!). But it’s only half Mo’s & Wis’ story. IRS’ counsel (now anonymous on the DAWSON docket page, unlike the old system where you could tell the players) also takes a hand.

“… the parties filed a Proposed Stipulated Decision (docket entry #7) and a duplicate of the Proposed Stipulated Decision (docket entry #8). Neither copy of the Proposed Stipulated Decision contains the entire case caption. Furthermore, the docket number on the second page is incomplete/illegible.” Order, at p. 1.

So Ch J Mighty Mo is reduced to ordering the offending documents stricken, and gives the parties until Tuesday next to clean up their act.

And this is the grist that comes to the judicial mill in The City of the Late Insurrection.

I still long for the romantic practice of law.


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