That trusty attorney, whom I’ll call Fightin’ Jim, for Collette Branch, T. C. Memo. 2026-51, filed 6/17/26, can sing out loud and strong to the tune of  Broadway’s Own, George M., whose self-made inexactitude echoes down the ages from the great Learned Hand of 2 Cir to Judge Goeke.

Collette ran programs and services for the mentally and physically disabled of the Big Easy, and her recordkeeping matched. No fewer than twice does Judge Goeke deride her bookkeeping as “a mishmash of expenses.” T. C. Memo. 2026-51, at p. 35. But Judge Goeke goes on, overturning IRS’ numerous attempts to weasel out of concessions and stiped facts and Collette’s inventive doubledipping and obfuscatory testimony.

Finally unscrambling, so far as judicial acumen and patient, unrewarded toil are able, this overcooked frittata, he relegates the parties to a Rule 155 beancount for the ages.