So Judge Christian N. (“Speedy”) Weiler finds in Andrew Parker, Docket No. 775-23L, filed 2/4/25, especially when Andrew and IRS seem to have hashed out their differences. Each has filed Motion for Entry of Decision, which Judge Speedy Weiler will put on hold.

The only hitch is in a “below the line” agreement in the decision document. For more on below-the-liners, see my blogpost “Below the Line,”11/4/23*.

Now stips are contracts and treated as such. Those resulting in entry of decision can be enforced like decisions (what we State courtiers call “judgments”).

Below-the-line (that is below where the Judge “so orders” the stip) agreements are still enforceable, but they aren’t decisions, so you’ve got to go separately to enforce, and contract defenses apply.

“While on the other hand, if there is no meeting of the mind, or agreement, then this Court is precluded from enforcement of a proposed stipulation between the parties.” Order, at p. 1. I think you meant “meeting of the minds”, Judge, that basic element of contract formation. Takes two to tango.

So let the parties enlighten Judge Speedy Weiler as to what their minds met on.

* https://taishofflaw.com/2023/11/14/below-the-line/