I was about to skip Monique E. Franco, T.C. Sum. Op. 2024-21, filed 10/8/24, exhausted by Judge Patrick J. (“Scholar Pat”) Urda’s monumental opinion in Beasley this date. But in the interest of completeness, I thought I’d mention Monique’s case as an example of a two-time loser in the innocent spousery stakes becoming a three-time loser.

So I could take a flippant, cheap shot, and close out my blogging day.

In fairness, though, I have to consider another angle, although Monique’s trusty attorney had to play the Michael Corleone gambit, classical variation. Almost no substantiation, and contradictory testimony from Monique on the trial.

If in fact there is a codependent abusive relationship here, Monique may well be unable to act in her own behalf, and is seeking help, not playing games. Unhappily, Tax Court is not the place to solve that problem.