Whether or not Marc Worrall and Sue J. Worrall, Docket Nos. 14793-22, 14734-23, filed 3/18/25, get the Genesis 2:24 treatment outside US Tax Court I leave to a much higher Authority even than Judge Kashi Way.

Even in Tax Court Judge Way is loath to opine whether each of Marc and Sue are entitled to 25 interrogatories inclusive of parts and subparts per Rule 71(a).

“…we address respondent’s objection that Interrogatories 26–33 exceed the allowable limit under Rule 71(a), under which a party may serve upon any other party no more than 25 written interrogatories, including subparts. Rule 71(a). A party may seek leave of the court to serve additional interrogatories. Id. and Rule 70(c)(1).

“Petitioners sought no such leave. Petitioners argue instead that because they comprise two parties, Marc and Sue Worrall, each are permitted 25 interrogatories under our Rules and thus their combined 34 interrogatories are within their limit. Because respondent abandons his objection to the number of interrogatories in his Response and we are denying petitioners’ motion, we need not decide whether the petitioners Marc and Sue Worrall are considered one party for purposes of the limit on interrogatories under Rule 71.” Order, at p. 5.

I don’t know which of Marc’s and Sue’s eight (count ’em, eight) trusty attorneys came up with this move, but she or he is surely entitled to a Taishoff “Good Try, First Class.”