I read footnotes. However much I mock them in law review articles (whose authors, like generals who measure success by the casualty lists, count coup thereby), Tax Court Judges, unlike the residents of Tommy Gray’s country churchyard, rarely waste their sweetness on the desert air. Much of the judicial nectar is found in footnotes.

Andrew Mitchell Berry and Sara Berry, T. C. Memo. 2025-109, filed 10/21/25, is a much-of-a-muchness unreported income case, where the pro se members of the family Sub Ss try to manufacture ex post facto evidence and play lawyer. You can read Judge Cary Douglas (“C-Doug”) Pugh’s recounting for yourself.

Here are the stories of attempts to put in documents after the PTSO 14-day cutoff and Rule 131(b) lockout.

“Ronald was not a petitioner in this case and appeared only as a fact witness. He did not respect this distinction, however, and his efforts to help Andrew, from the stand and from the audience, undermined his credibility.” T. C. Memo. 2025-109, at p. 5, footnote 7.

Ron also claimed he was unaware of Andrew’s case, and SPTOs. Judge Pugh responds with a brisk “Yeah right, roger that.”

“In addition to this case, standing pretrial orders were entered at least once in all of Andrew’s cases before this Court. See, e.g., Standing Pretrial Order, Berry v. Commissioner, No. 11739-22 (T.C. Feb. 15, 2024); Standing Pretrial Order, Berry v. Commissioner, No. 11180-19 (T.C. July 30, 2020); Standing Pretrial Order, Berry v. Commissioner, No. 6584-19 (T.C. Oct. 29, 2019); Standing Pretrial Order, Berry v. Commissioner, No. 18196-16 (T.C. May 30, 2017); Standing Pretrial Order, Berry v. Commissioner, No. 9707-15 (T.C. Oct. 28, 2015). Likewise, this Court issued standing pretrial orders in all of Ronald’s cases that were set for trial. See, e.g., Standing Pretrial Order, Berry v. Commissioner, No. 7832-24S (T.C. May 14, 2025); Standing Pretrial Order, Berry v. Commissioner, No. 20086-23 (T.C. Aug. 7, 2024); Standing Pretrial Order, Berry v. Commissioner, No. 18635-16 (T.C. Sept. 26, 2017); Standing Pretrial Order, Berry v. Commissioner, No. 14090-15 (T.C. Apr. 12, 2016); Standing Pretrial Order, Berry v. Commissioner, No. 18162-14 (T.C. June 3, 2015).” T. C. Memo. 2025-109, at p. 7, footnote 10.

Read the opinion. Tell me if I got it wrong.