Attorney-at-Law

TAX COURT GOES DICKENS

In Uncategorized on 12/28/2022 at 13:32

I take my text from a Christmastide classic: Jeanne S. Leyvraz was dead, to begin with. There is no doubt whatever about that. The docket entries are clear and in due form, attested to by the Ch Clk, Ms Servoss, and the Ch J, the Hon. Kathleen (“TBS = The Big Shillelagh”) Kerrigan. The case is officially stricken from the trial session and officially restored to the general docket.

So it must be understood that Jeanne S. Leyvraz was dead, or there would be nothing remarkable about the case captioned “Estate of Estate of Jeanne S. Leyvraz, Deceased, Patricia Perlman, Executor” Docket No. 32009-21, filed 12/28/22.

It is a law school trusts and estates 101 maxim that a living person has neither estate nor heirs. To have two (count ’em, two) estates is double proof.

Charlie Dickens would definitely approve.

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