I reserve the “Scrapbook” blogpost title for Tax Court matters not themselves blogworthy, but of more interest than a mere glance.

Two entries for the “Pigs Git Fed, Hogs Git Et” sweepstakes lead off.

My colleague Peter Reilly, CPA, striving to get down to the end of the North American mainland on Thanksgiving Day to see his alma mater (and that of Judge Albert G (“Scholar Al”) Lauber, and my nephew Jim) play the 100th in a historic series, asked me to deputize (alas, I cannot). In addition, he asked me to comment upon Mill Road 36 Henry, LLC, MR36 Manager, LLC, Tax Matters Partner, T. C. Memo. 2023-129, filed 10/26/23. That same day the Kraske opinion came down, which I thought much more worthy of comment than another Dixieland Boondockery overvaluation case, even one where land bought at $28K per acre suddenly was worth $280K per acre when syndicated. Check out my blogpost “Beating the Dead (Boss) Hoss,” 10/26/23, and see if you agree. Boss Hossery has far wider application than overvalued syndicated easements. Anyway, the trade press has picked up the Mill Road case, so I’d be fishing behind the net.

Next entry, Andrew L. Harrell and Katherine L. Harrell, T. C. Sum. Op. 2023-31, filed 10/30/23. It’s Andy’s story. He’s a transportation manager for several outfits, attending transportation expos around the country to find new vehicles for his employers. He also has a 2017 unreimbursed business expenses case, the last of that crop until 2026 and beyond. Problem is, he deducted 50% of his gross, with minimal documentation and no explanation of his employers’ reimbursement policies. IRS conceded chops at trial, but with no explanation therefor I can only guess that Andy has an engaging personality.

To conclude, Alan Michael Berkun, Docket No. 22550-17, filed 10/30/23, is back, after only one week’s pause, with an oldie-but-whatever, a rerun of Battat. For those tuning in late, see my blogpost “Necessity Knows No Law,” 2/6/17. Judge Patrick J (“Scholar Pat”) Urda sends off this time-worn argument, remarking “(G)iven the venerable age of this case, the Court will plan to hold trial in late 2024 or the first half of 2025.”

“Venerable,” Judge? In Tax Court chronology, six (count ’em, six) years isn’t even a wrinkle in time. We saw the end of the late Pearl Kalikow estate story last week, with its 2010 docket number, and that can’t be the longest running show at The Glasshouse.

Maybe the Ch J might adopt our State court procedure, whereby an administrative judge cracks the whip, requiring explanations why antiques are still in the shop, and bestirring the dilatory to stop dancing in the backfield, and move the football or eat the football.