Jon K. Palsgaard and Kimberly A. Kelly, T. C. Sum. Op. 2024-11, filed 7/1/24, exhibit a never-say-die attitude, despite not being represented by their trusty attorney from the before-time, MTW.

For their previous foray six (count ’em, six) years ago, where MTW ran the Section 86 checklist straight into the brick wall erected by Judge Albert G. (“Scholar Al”) Lauber, see my blogpost “Secure and Taxable,” 6/14/18.

It’s the same story for a different year, but Jon and Kim (that’s Doc Kim, M.D., disabled) try again.

STJ Zachary S. (“Highrise”) Fried shows the becoming modesty that is the hallmark of the Special Trial judiciary.

“But for the years and amounts involved in the prior proceedings, the evidence parallels the evidence in this case. We could repeat the reasoning of the prior opinions here, but it is unlikely that we could improve upon it.” T. C. Sum. Op. 2024-11, at p. 4.