Ch J Patrick J. (“Scholar Pat”) Urda is far too well-bred to paraphrase the famous line that Alfonso Badoya y Díaz de Guzmán never said. But his Order in Estate of Gwen H. Shamblin Lara, Deceased, Elizabeth Hannah and Michael Shamblin, Co-Executors Docket No.14546-25, filed 3/4/26, he tells the co-ex’rs’ trusty attorneys much the same thing.

The co-ex’rs’ trusty attorney wants a judge assigned to this case. Ch J Scholar Pat, unwrapping trusty attorney’s motion for same, thinks he wants it as a prelude to discovery. Of course, Rule 70(a)(2) says go Branerton as soon as IRS answers.

Maybe said trusty attorney is one of those “win your case at discovery” proselytes, converted by that ever-popular CLE cashcow.

But Ch J Scholar Pat extends a helping hand.

“In the Motion for Assignment of Judge, petitioner also expresses an intention to serve subpoenas on third parties pursuant to Rule 147, Tax Court Rules of Practice and Procedure. Petitioner is advised that, if petitioner wishes to issue subpoenas to third parties, petitioner may file a motion for document subpoena hearing.” Order, at p. 1.

And a quick docket search shows trusty attorney did so move prontito. I’m sure Ch J Scholar Pat will send one of CSTJ Zachary S. (“High Rise”) Fried’s learned team members to oversee.