As at 8:58 a.m., EDT, 5/22/26, the highest Tax Court docket no. assigned is 4015-26. I am almost nostalgic for the tsunami year 2021. So few cases, so much time.

Or as the old-time litigators, contemplating the courthouse summer doldrums, said in my young day, “File in May and go away.”

But if summer doldrums are truly upon us at The Glasshouse in the City of the Blue Lagoon, the frivolites are still hard at work.

Craig Walcott, Docket No. 21820-22, filed 5/22/26, is back, trying to stall his trial with his seven-question salvo, but Judge Elizabeth A. (“Tex”) Copeland gives him the Wnuck send-off.

Judge Tex Copeland does go through the four (count ’em, four) factors relevant to a stay of  trial when that rarity, an interlocutory appeal, is actually ongoing, but Craig fails that one too.

“As to Mr. Walcott’s third reason/assertion regarding that a ‘four-factor stay standard is satisfied,’ he applies the four-factor test set forth in Nken v. Holder, 556 U.S. 418, 434 (2009) which determines whether an appeals court will stay the enforcement of a judgment by a lower court pending the outcome of an appeal. The four factors are: ‘(1) whether the stay applicant has made a strong showing that he is likely to succeed on the merits; (2) whether the applicant will be irreparably injured absent a stay; (3) whether issuance of the stay will substantially injure the other parties interested in the proceeding; and (4) where the public interest lies.’ Id. (citing Hilton v. Braunskill, 481 U.S. 770, 776, (1987)). Here, Mr. Walcott has not made a strong showing of likelihood that the Supreme Court will grant certiorari in his case; he has not shown he will suffer irreparable injury; and public interest will not be furthered by such a stay. While the Commissioner will probably not be  substantially’ injured, the delay does cause some injury to him and it burdens the Court with the last-minute rescheduling of a case that has long been calendared for trial. Overall, even if the four-factor standard were to apply in this matter, it has not been met.” Order, at p. 7.

For Craig’s previous sortie, see my blogpost “Irrepressible,” 5/11/26.