I note in passing a T. C. Memo. and a Sum. Op., neither of which contains any noteworthy development.

Innocent O. Chinweze, T. C. Memo. 2022-56, filed 6/7/22, is a tax attorney and an admittee to the Tax Court Bar. I leave it to you to assess his litigating skills. Judge Patrick J (“Scholar Pat”) Urda makes no comment, and neither do I.

Brandon Paul Spencer, T. C. Sum. Op. 2022-8, of even date, testifies broadly as to his car service expenses, but Judge Alina I (“AIM”) Marshall prefers a wee bit more precision than Brandon Paul has to offer. It’s another Section 274-beats-Cohan, proving again that the worst piece of contemporaneous paper beats the most candid and broad post-event testimony.