Judge Albert G. (“Scholar Al”) Lauber, though still perplexed at Cassandra Allen’s maneuver (disclosing W-2 income on a gift tax return while not disclosing same nor paying tax thereon on a 1040X), must correct his opinion in T. C.  Memo. 2025-5, filed 3/4/25, which creates a new entry in my “Who Cares?” series..

Cassandra moved for a Rule 161 reconsideration. Judge Scholar Al thought she lived in MS when she petitioned, but she says she lived in MI.

So Judge Scholar Al orders that the opinion correct Mississippi to Michigan, and appeals to 6 Cir rather than 5 Cir.

For the rest, the previous opinion stands. See my blogpost “Just When Ya Think Ya’d Heard ‘Em All,” 1/16/25.*

* https://taishofflaw.com/2025/01/16/just-when-ya-think-yad-heard-em-all/