I just got done with an online CLE concerning the new form of New York State Statutory Short Form Power of Attorney. Don’t worry, I’m not posting about that. I write for an international readership, the greatest part of whom could have no interest in that topic.

But the CLE put me in mind of the well-worn CLE panoply of presentations about winning one’s case anywhere but in the courtroom. Scrolling through today’s Tax Court orders (there being, as usual, no opinions on Friday), I came upon Judge Patrick J. (“Scholar Pat”) Urda’s disposition of the motions in limine that set up my blogpost “Win Your Case Anywhere,” 4/1/21.

You can read all about it in Bernand T. Swift, Jr. & Kathy L. Swift, Docket No. 13705-16, filed 6/11/21.

Judge Scholar Pat lets the parties try to put in, or rule out, whatever evidence might be at issue, and lets it all in, after cross-examination. Much of the fighting went to the weight to be accorded the evidence, rather than admissibility. Evidence may be admissible without being probative or conclusive. Remember the old Tokarski rule: “…we are not required to accept the self-serving testimony of petitioner or that of his mother as gospel.” 87 T. C. 74, at p. 77. Maybe not “gospel,” but they did get to testify.

A source tells me that KJ, who featured in my blogpost “No Comment – Redivivus, ” 2/2/21 took my comments in good part. I’m glad. The place to try, and maybe even win, your case, is in the courtroom.