Last year I referred to the colonial policeman who arranged for justice against a contemptible character who mistreated a woman. See my blogpost “The Daily Grist,” 10/2/25. Now I wish he were real, and able to deal with Adam Shryock, T. C. Memo. 2026-44, filed 5/28/26.

As is often the case, a footnote tells the story. Judge Jeffrey S. (“Schwer”) Arbeit tells it.

“Petitioner also engaged in illegal activities. He solicited monetary donations from the public purportedly for breast cancer research. Several states deemed that [petitioner’s wholly-owned C Corp] and petitioner engaged in deceptive trade practices; when he continued engaging in those practices, he was held in contempt. He concealed his income-producing activities by paying personal expenses from the account of his wholly owned corporation. Finally he was convicted in federal court after pleading guilty to willfully failing to file his 2011 return. The facts in the record thus easily carry respondent’s burden of proving fraud by clear and convincing evidence.” T. C. Memo. 2026-44, at p. 9, footnote 5.