Judge Travis A. (“Tag”) Greaves once again appears in relief of Judge Ruwe (retired). And he faces another example of the human comedy, as played out in the United States Tax Court, the prepay playpen of our judicial system.

I’ll wager Judge Tag Graves never expected the testimony he saw from Akeem Adebayo Soboyede, 2021 T. C. Sum. Op. 3, filed 1/26/21.

That’s Akeem Adebayo Soboyede, Esq., admitted in DC and MN. Most of Judge Travis A. (“Tag”) Greaves’ work is to do with Akeem’s tax home, which is DC and not MN, so his DC living expense deduction goes by the boards.

The rest of his deductions don’t fare a lot better.

“Petitioner admitted in his testimony that he did not keep the necessary documentation because he ‘did not know * * * [he] was going to get audited.’” 2021 T. C. Sum. Op. 3, at p. 10.

Akeem, none of us does. But be prepared; it could happen again.