Attorney-at-Law

Archive for January, 2021|Monthly archive page

PEACEFUL TRANSITION

In Uncategorized on 01/07/2021 at 09:12

No, I am not expanding on my comments made yesterday; at least, not here. I have said a lot, and shall continue to say a lot, elsewhere. This blog remains non-political.

I note that US Tax Court has announced that it will be closed on January 20, 2021, Inauguration Day, although teletrials will proceed

I had promised a commentator on this my blog that I would have more to say about the troll-out of DAWSON “at no very distant date.” See my blogpost “Yes, We Have No Opinions,” 1/4/21.

I had prepared “more to say” in writing, and used as my template Rule 71. I was going to send this to the Court on January 6, 2021, but events that date overtook me. So I have set aside my document until calm is restored in Our Nation’s Capital.

THIS IS A NON-POLITICAL BLOG

In Uncategorized on 01/06/2021 at 16:31

But what is happening today is not a political matter. This is an attempted coup in the middle of an epidemic. Not since 1860 has this country been in such danger as it is today. Whatever the course of the epidemic, and whatever the outcome of this coup, there will never again be a “normal” such as we formerly knew.

Again, I quote Goethe: “Today a new world begins.”

7461 AND ALL THAT

In Uncategorized on 01/05/2021 at 13:16

I take my title from Sellar and Yeatman’s 1930 comic classic. I take the statute cited therein from Title 26 of the United States Code.

Again, the new, improved (are we having fun yet?), jim-dandy website has no opinions today. And again, I’ve left voicemails seeking enlightenment as to today’s unsearchable and inscrutable orders with Ch J Maurice B (“Mighty Mo”) Foley’s chambers, and the hardlaboring Clerk’s office. I’ll report any responses.

As I said in my blogpost “26 USC §7461,” 11/13/19, “… Tax Court orders are where it’s at. It took me some time, but when I stated early on in this bloging life I lead that I would ignore small claimers and orders, I was utterly wrong.

“If anyone wants to see the gears meshing (or grinding), the wheels turning (or screeching to a halt), and which way the smoke is blowing, the orders are essential. The Stealth Subpoena is just one example; all the discovery moves, all the variances between Tax Court Rules and FRCP, all the gambits, are in the orders.

“If you’re trying to figure out Tax Court law and practice by reading between the lines of published opinions and designated orders, all you will see is white paper. Many orders that should be designated aren’t. Most opinions feature tax law; Tax Court procedure is definitely a long way behind, if it gets there at all.

“Shut down the orders search function, and I might as well pick up this electronic soapbox and go home.

“So what price Section 7461?”

Section 7461 says all proceedings at the Glasshouse Submerged in Dawson’s Creek are, and of right ought to be, public. That means orders.

I did reach the Public Affairs Officer, who assures me that the daily orders link-up will occur by the end of the month.

If anyone thinks this exonerates the Genius Baristas from responsibility for the monumental stramash that is the troll-out of DAWSON, I most respectfully differ.

YES, WE HAVE NO OPINIONS

In Uncategorized on 01/04/2021 at 20:36

Tax Court remains coy, doubtless drying its metaphorical skirts after releasing the flood at Dawson’s Creek. So we have no opinions today.

Orders remain shrouded. My phonecalls to the Clerk and to Ch J Maurice B (“Mighty Mo”) Foley, seeking copies of any and all orders, remain unreturned. I should be sad to think that journalists are as disliked at the judicial branch as they have been at the executive branch. But Scarlett O’Hara is right; tomorrow is another day.

Some orders are accessible on Dawson, if one has patience and the docket number of the order sought. All the links I so carefully provided in my blogposts these last ten (count ’em, ten) years are inoperative now. So, like Ibsen’s picaresque hero, you will have to go round about.

I will spare my readers, if any remain, a diatribe, philippic, or polemic on the shambolic schemozzle that the lash-up launch of the present website has been.