Not a decision against a client, rather the settlement of a Tax Court case that promised good blogfodder in a time where such is scarce. Judge Adam B. (“Sport”) Landy, doubtless glad of any weight reduction in his docket, announces that IRS and  Estate of Stanley E. Fulton, Deceased, Michael B. Fulton and Elizabeth Fulton Jones, Co-Executors, Docket No. 7200-22, filed 9/9/25, have filed a stip of settled issues that disposes of the entire SND.

Hence, no trial. And no orders disposing of the eleven (count ’em, eleven) pending pretrial motions. The whole shootin’ match is moot. The special trial session in DC is canceled and continued from trial, although I’m not sure what there is to continue. And the deadlines in the scheduling order after last month are canceled too.

I’ll truly miss number six on Judge Sport Landy’s list of canceled motions, the Motion to Compel the Taking of Deposition of Deborah Fulton, Lucinda Tischer, and Stanley Fulton Pursuant to Tax Court Rule 74(c)(2) (at Doc. 244), filed July 28, 2025. I trust the Stanley Fulton named therein is not the first-named party in the caption; that would indeed be a one-sided deposition.

Btw, so far this case has yielded blogposts “Insurance, Sure – When?” 5/7/25, and “The Spurious Lawsuit,” 7/24/25.

So c’mon, practitioners, bring out your best and contend mightily. Your correspondent awaits.