Though not a patch on the famous Kesting cases, some of which went back to the last millennium, Malka Yerushalmi, Petitioner, and Joseph Yerushalmi, Janet Baldwin, Next Friend, Intervenor, Docket No. 5520-08, filed 7/18/25, bids fair to run a quarter-century in good old Dickensian style.
As I said four (count ’em, four) years ago, “(T)hat 08 is no typo; I’ve drunk good Scotch that’s younger than this case.” See my blogpost “Ex Jersey Semper Aliquid Novi,” 9/8/21.
I do owe Malka a thank you note. Her case has given me plenty blogfodder (hi, Judge Holmes; I see you’re still on this case).
Howbeit, Judge Holmes takes Janet B. off the case as next friend and sends her back as Executrix of the Estate of Joseph Yerushalmi.
Having apparently outlived the late Joe, this case may outlive the rest of us.
Taishoff Law 
Meanwhile, in Docket No. 11839-20, nearly five years after the petition is filed it is noticed that an estate is involved. (My research indicates the death occurred in 2014.) After 2022 and 2024 trial dates were continued, the Chief Judge today:
ORDERED that, on or before September 15, 2025, [FS] shall seek to be appointed personal representative of the deceased petitioner’s estate and thereafter file an appropriate Motion to Substitute Parties and Change Caption . . .
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I have for some years now been suggesting that the Ch J follow our State court practice and either appoint an administrative judge, or take on the task her/himself, to review the docket periodically and move cases that have been sitting with no visible progress. The parties must select (go to trial) or settle, or have the case stricken for nonprosecution. Yes, give the hapless self-representeds more time; but if they cannot help themselves, bring in the LITCs, the TAS or the calendar call commandos. If even they fail, perhaps the case does not belong in Tax Court. Mark Twain told the story of an early Mississippi steamboat that was so slow it took five years for the news of its sinking to reach the owners. I say even that boat has sailed.
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