No, That Is Not a Misprint

Though to the civilian eye the word first written hereinabove at the head hereof (as my already-on-their- third-Grey-Goose-Gibson colleagues would say) is clearly a spelling error, the word as thus written reprises the tone of Tom Stoppard’s famous character in his 1981 variant on “Hello, Dolly.” And I’ve used that spelling four (count ’em, four) times in blogposts before now, though have never yet explained its derivation.

I most respectfully submit, however, that Joanne G. Rosso, T. C. Memo. 2025-125, filed 11/6/25, is indeed a clessic.

Ex-Ch J Maurice B. (“Mighty Mo”) Foley is both terse and charitable, giving IRS the win.

“Petitioner claimed a $28,485 deduction relating to legal expenses but failed to submit sufficient documentation to substantiate $2,194 of these expenses. See § 6001; Rule 142(a); Treas. Reg. § 1.6001-1(a). She also failed to establish that the remaining $26,291 of litigation expenses relate to the production or collection of income. See §§ 212(1), 262(a); Rule 142(a); United States v. Gilmore, 372 U.S. 39, 46–49 (1963).” T. C. Memo. 2025-115, at p. 3.

When a prospective client tells you that you are the fourth lawyer they’ve consulted, the previous three being incompetent, read this case. Then decline the representation.