I’ve lost count of how many times over the last 13 (count ’em, 13) years I’ve praised that Obliging Jurist Judge David Gustafson. From trying cases in the slammer to writing and rewriting papers, and even (I’ve hypothesized) feeding the parking meter at the courthouse and bringing coffee and Krispy Cremes to the trial, I’ve chronicled no more obliging judge than he.

And today Judge David Gustafson again obliges. Carl Lawrence Collins, III, Docket No. 2643-17, filed 4/9/26, must be nearing the end of his nine (count ’em, nine) year trek through Tax Court, as he and IRS try to sort out their several concessions made at trial to avoid wasting time on briefing conceded issues.

Unhappily, as with a certain ceasefire agreement, what the parties agreed isn’t exactly clear. “Our order of March 20, 2026 (Doc. 164) directed the parties to report on such concessions by March 30, 2026. A status report filed that day (Doc. 166) advised that ‘the parties do not anticipate further stipulations or concessions.’ We expected otherwise. The parties’ briefs begin to be due on May 15, 2026. (See Doc. 167.) To facilitate the focused preparation of those briefs, we will order the parties to make the record clear.” Order, at p. 1.

Whereupon Judge David Gustafson expends three-and-one-half (count ’em, three-and-one-half) pages of words and figures setting forth exactly what he extracts the parties to have orally conceded from the trial record. His order directs them to show cause why these, which he schedules, should not be put into the record. Order, at pp. 5-6.

How’s that for obliging?