Danny wrote The Shortest Way With Dissenters in 1702 using 29 pages, but Judge Goeke needs only five (count ’em, five) to send off the latest dissenters in JC Aggregates, LLC, Ornstein-Schuler, LLC, Tax Matters Partner, Docket No. 29327-21, filed 5/21/25.

See my blogpost “The Perpetuity Punt – Part Deux,” 5/1/25, for backstory.

This is the latest iteration of last-minute wannabe intervenors in one of the 34 (count ’em, 34) consolidated cases in the Dixieland Boondockery trainwreck. The settlement terms have been agreed, but unlike others where this cottage industry is involved, footnote 3 at p. 2 tells why this motion to intervene is timely. IRS blew the 60-day Rule 248(b) cutoff, and the holders of 1.94% of JC Aggregates are in.

Except.

They still need to make a substantial showing why. They don’t. They’re out.

“In short, (1) Putative Participants own only 1.94% of JC Aggregates and the overwhelming majority of partners have shown no disagreement with the proposed settlement; (2) Putative Participants have made no showing that any investigation regarding Messrs. Ornstein and Schuler, or any related entity, has affected OS’s ability to act in the best interests of JC Aggregate’s partners; (3) the terms of the settlement appear to be reasonable; (4) there has been little showing that Putative Participants are prepared to litigate the case and/or shoulder the financial burden of doing so; and (5) Putative Participants’ other claims are of little merit or relevance.” Order, at p. 4. (Footnote omitted, but it says the settlement is “all or nothing.” If everyone in JC Aggregates doesn’t settle, nobody settles.)

Reminds me of a couple local Americans with Disabilities Act stick-ups (hi, Judge Holmes).