Amazing how ancient concepts, now much derided and discarded in many jurisdictions, swim back into memory from a most distant cue, a mere soupçon. Marcel Proust’s madeleine hasn’t anything on United States Tax Court’s Public Affairs Officer, as today she recalls part of The Rule Against Perpetuities, the long-range suspension of the power to sell or encumber. Rather like the ultimate forward pass.

Tax Court’s trial sessions are going remote again, just when you thought it was safe to show up, sit right down at counsel table, give your adversary a steely glance, and lay it on ’em.

Here’s the skinny: https://www.ustaxcourt.gov/resources/press/01122022.pdf