I’ll reserve commentary on the policy and political considerations that underlay the 2017 Tax Cuts and Jobs Act; at least, I’ll not comment here, preserving my “firm, impassioned stress” that this remain a nonpolitical blog.

But today’s off-the-bencher by STJ Peter (“HB”) Panuthos, Joseph C. Malek & Melinda J . Malek v . Commissioner, Docket No . 9082-21S, filed 7/27/22, does let me make a nonpolitical comment: while eliminating the unreimbursed employee business expenses deduction may have worked a hardship on some taxpayers, it eased the burden on Tax Court Judges and STJs, who no longer have to listen to petitioners fail to provide any basis wherewith to Cohanize even a few bucks’ deduction.

It’s indeed an ill wind that blows no one good.