Bowing to the Supremes’ Protean metaphysical efforts to “bring some discipline” to tax law and practice, with a couple USCCAs joining in (hi, Judge Holmes), Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan promulgates some “final” amendments to US Tax Court Rules of Practice and Procedure, effective today, 8/8/24.

I use inverted commas, because I fully expect the Supremes to launch other and further bouleversées at us practitioners, who never did them any harm.

Hence, I deem that which is “final” to be at best provisional.