It’s a year to the day since ex-STJ Eunkyong Choi departed US Tax Court with neither bang nor whimper. The chirp of the crickets is deafening as ever; the silence is as the roaring of mighty waters.

Why, oh why, is not a simple answer forthcoming? Tax Notes, a trade press stalwart, had a piece from no less than Keith Fogg, Esq., professor emeritus and retired honcho of the Harvard LITC, chronicling the event but not the why and wherefore. My request to Prof. Fogg for explication brought a cordial reply, but he could furnish no more than “what I have written, I have written.”

So I must join Inspector Lestrade, and ask “But what is the object of this deep deception, Mr. Holmes?” That’s Sherlock, not Judge Mark V.