In another millennium, On the Hill Far Above, when I had a lot fewer wrinkles, a lot less fat, and a lot more hair, I stood smoking a pipe (“How quaint” my native-born Texan granddaughters would say) in a smoke-filled cardroom. In memory I see Jersey Ed, Slater, Barry, and Joel, and one of them slapping his cards on the table and exclaiming “Who dealt this mess?” even if he himself had dealt the bridge hand. It’s been sixty years and more, but I remember.
So I want to give a Taishoff “Good Try, Second Class” to the trusty attorneys for Scott L. Reed and Stacy N. Reed, T. C. Memo. 2026-64, filed 8/5/26, for rescuing even the Allowed Deductions, Exhibit A, (T. C. Memo. 2026-64, at pp., 41-45) and staving off even a modicum of the unreported income IRS heaped on their clients’ heads. They have to fold the chops, though.
Scott and Stacy (that’s Doc Stacy, the allergist/dermatologist) were a trifle casual with recordkeeping and documenting their multifarious business activities, ranging from real estate consultancy for AR historic preservation (vanishing) tax credits, used wood rescuing, medical clinic, and helping a cousin buy some real estate.
Judge Emin (“Eminent”) Toro expends fifty (count ’em, fifty) pages, including but in nowise limiting the generality of the foregoing (as my expensive colleagues would say) tables showing saved and lost deductions, to unscramble this Farinata Indiana. For a judge with no accounting credentials Judge Eminent Toro well-proves his impressive legal résume.
And IRS’ counsel were no slouches, either. Though the ice was sometimes thin and the sun at noon above, they pressed on.
Taishoff Law 
I am a big fan of your daily Tax Court Blog – I have difficulty keeping the your assigned handles of the Tax Court Judges so I asked ChatGPT to create a list of Tax Court Judges along with their Taishoff “Handle”Really good applicaton for AI ! ! ! ================================================QUERY TO CHATGPT=================PLEASE CREATE A LIST OF TAX COURT JUDGES ALONG WITH their Taishoff HANDLE. Worked for 4m 51s U.S. Tax Court Judges and Their Taishoff HandlesCurrent judicial roster as of August 5, 2026. Lew Taishoff calls these informal nicknames “cognomens.” They are not official Court titles, and some change or develop over time. “Not located” means I did not find a recurring, distinctive handle in Taishoff’s indexed posts—not that he has never used a descriptive phrase for that judge.Presidentially Appointed Judges | Judge | Taishoff handle | | Patrick J. Urda, Chief Judge | “Scholar Pat” | | Jeffrey S. Arbeit | “Schwer” | | Tamara W. Ashford | No recurring handle located | | Ronald L. Buch | “Ingenuity” | | Elizabeth A. Copeland | “Tex” | | Cathy Fung | “NCY — No Cognomen Yet” | | Travis A. Greaves | “Tag” | | Benjamin A. Guider III | “Trey” | | Rose E. Jenkins | “Cracklin’” | | Courtney Dunbar Jones | “CD” | | Kathleen Kerrigan | “TBS — The Big Shillelagh” | | Adam B. Landy | “Sport” | | Alina I. Marshall | “AIM” | | Joseph W. Nega | No recurring handle located | | Cary Douglas Pugh | “C-Doug” | | Emin Toro | “Eminent” or “The Eminent” | | Kashi Way | “My High” or “The High” | | Christian N. Weiler | “Speedy” |
Senior Judges | Senior judge | Taishoff handle | | Mary Ann Cohen | “S.E.C. — She Eschews Cognomens” | | Maurice B. Foley | “Mighty Mo” | | Joseph Robert Goeke | “JR”; formerly “TNP — Take No Prisoners” | | David Gustafson | “The Obliging Jurist” | | James S. Halpern | “Big Jim” | | Mark V. Holmes | “Vittorio Emanuele” | | Albert G. Lauber | “Scholar Al” | | L. Paige Marvel | “Iron Fist” | | Richard T. Morrison | No recurring handle located | | Elizabeth Crewson Paris | No recurring handle located | | Michael B. Thornton | “Iron Mike” | | Juan F. Vasquez | “The Grist Miller” |
Taishoff has also used several elaborate titles for Judge Holmes, including “The Great Dissenter,” “The Judge Who Writes Like a Human Being,” and “The Implacable Foe of the Partitive Genitive.”Special Trial Judges | Special trial judge | Taishoff handle | | Zachary S. Fried, Chief Special Trial Judge | “Highrise”—also styled “High-Rise” or “High Rise” | | Diana L. Leyden | “Sidewalks of New York”; earlier “The Taxpayer’s Friend” | | Peter J. Panuthos | “HB” | | Jennifer E. Siegel | “Publius” |
Senior Special Trial Judge | Senior special trial judge | Taishoff handle | | Lewis R. Carluzzo | Usually some variation on “Ah, How That Name Sings,” “The Name,” “Quite a Name,” or “It’s That Name Again” |
Research caution: The handles for Judges Ashford, Nega, Morrison, and Paris remain unverified after searching Taishoff’s indexed archives. Judge Fung’s “NCY” is expressly a placeholder pending a more permanent cognomen.
=============================================== Best regards, Bill Nemeth, Enrolled Agent CELL: 770-616-1638GAEA Education ChairGAEA Educ Foundation Trustee
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Mr Nemeth, Thank you. I see I have work to do.
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