In Uncategorized on 02/26/2021 at 14:15

I echo today the old phrase “Let the shoemaker stick to his last,” meaning that someone in one line of business should not meddle in another, unless qualified to do so.

I long ago decided to stick to covering US Tax Court. For a while I tried covering FATCA, but I was so often discouraged, when scooped by the trade press and the blogosphere, that I forswore that line.

So when a highly-reliable source asked why I didn’t mention IRS’ increased crackdown on syndicated conservation easements, I replied that the trade press and blogosphere has thoroughly publicized this, and any of my readers who has an interest has plenty of other readily-available sources. Tax Court is another story; most of the blogosphere coverage is weeks behind, as is the trade press.

Instead of running a race I can’t win, I dig out such purely Tax Court waltzes as Estate of Joe E. Sharp, Deceased, Zan Sharp Prince, Sole Remaining Independent Executor, Docket No. 7671-19, filed 2/26/21.

“…petitioner filed a Motion for Leave To File Sur-Reply to Sur-Reply to Sur-Reply to Response to Partial Motion for Summary Judgment. …petitioner further lodged its proposed Sur-Reply to Sur-Reply to Sur-Reply to Response to Partial Motion for Summary Judgment. In its motion for leave petitioner indicates that respondent does not object to the granting of the motion.” Order, at p. 1.

So Ch J Maurice B (“Mighty Mo”) Foley lets the band play on. Let the sur-replies to sur-replies roll down like a river.

Turning to an interesting judicial entrechat, we have Judge Mark V Holmes weaving two records together to make an appealing mélange, in Andrew J. Redleaf & Lynne S. Redleaf, Docket No. 10526-16, filed 2/26/21. I’d cross-reference Andy’s ex Elizabeth’s case, Docket No. 13901-17, except it’s sealed under the new DAWSON rule, apparently invented by the Genius Baristas, that if one document is sealed, the whole case is sealed. We don’t need no Rule 27.

Anyway, here’s Judge Holmes.

“A related case brought by Ms. Redleaf’s former wife Elizabeth, docket number 13901-17, was then assigned to this division of the Court. The key issue in both cases was whether payments that Mr. Redleaf made to Elizabeth were deductible alimony to him and taxable income to her, or nondeductible and nontaxable property distributions.

“Elizabeth then moved for summary judgment on this issue in her case. Because we had consolidated the cases, the issue was fully briefed by the parties in both cases after discovery and on a record that was comprehensive. Today we entered decision in Elizabeth’s case. We also spoke with the parties in this case. All agreed that the issues, evidence, and arguments would be the same if a summary-judgment motion were to be formally made in this case. All also agreed that for the decisions to be consistent, we would need to enter decision for respondent in this case. All agreed, and the Court specifically notes, that the agreement to incorporate by reference the briefing and record in Elizabeth’s case to enable an efficient entry of decision in no way affects petitioners’ right to appeal the decision in this case.” Order, at p. 1.

We don’t need no motion.


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