Rather than editing to add to my most recent blogpost “Boss Hoss In The Silt,” 8/18/23, I’ll just provide a brief footnote.

Judge Holmes’ concurrence in Graev,  149 T. C. 23, was certainly justified by Laidlaw and Kroner. Judge Holmes suggested back when 2 Cir overruled Chai, that whatever 2 Cir did should be confined to 2 Cir per Golsen, and the other Circuits left to work out their own salvation. See my blogpost “Stir, Baby, Stir – That Silt,” 12/20/17.

They sure did.

Let’s break precedent and honor the prophet.