In my young day, the term “tombstone” was applied to an advertisement in the financial sections of newspapers (remember them?) placed by securities underwriters to inform the public that they had undertaken to sell a public offering of securities. These advertisements were severe, set in heavy type, and resembled grave markers, hence the popular term.

Generally (love that word!), at the foot of the advertisement there appeared the legend “This notice appears as a matter of record.” Remember, offering by prospectus only.

Judge Goeke has five (count ’em, five) off-the-benchers in Dean G. Steele, et al., Docket No. 27409-21, filed 2/15/23. I only note the lead docket, but there are four more, the whole bunch consolidated.

There’s a stip of facts, taxes, add-ons and Boss Hossed chops covering all the years at issue, save one, for which a Rule 155 beancount is necessary as Dean or the als may be getting credit for an overpayment. Judge Goeke doesn’t recite any thereof in the opinion, letting the SNODs and IRS’ pre-trial brief deal with that.

Btw, Judge, it’s “de minimis,” not “de minimus.” Transcript, at p. 4, line 7.

But why an opinion? A motion for entry of decision wouldn’t suffice? Dean tried one last month, which was denied, but Judge Goeke gave no explanation why it was denied. And IRS never moved for entry of decision.

“This opinion is unusual because the parties have agreed on the result and simply wanted the result reflected in a bench opinion of the Court.” Order, at p. 4.

Unusual indeed. I guess this Order appears as a matter of record.