I’m reluctant, not because of any criticism from the reader (Bob Kamman, Esq.), but because he has raised, in a comment to a very old post, a point that I have beaten to what I supposed was death a long time ago. You can find his comment, and my reply, at my blogpost “Statute of Limitations? Maybe Not,” 12/28/10. That’s only about sixteen (count ’em, sixteen) years ago.
The case is Estate of Arthur I. Appleton, Deceased, Linda Potter, Executor, Docket No. 15121-12, filed 9/10/26. Ch J Patrick J. (“Scholar Pat”) Urda orders either a stip of settlement or a status report 90 days out.
Mr. Kamman points out that this is status report number 28; I count 34, but it really doesn’t matter.
Can any reader point me to another court where cases hang around for decades with no end in sight? I mean, besides Jarndyce v. Jarndyce.
Way back in 2010, Judge Julian I. Jacobs (now long since retired) stated in a companion case “that the interest of the taxpayer in a speedy resolution outweighs the specific governmental interest of the Virgin Islands Bureau of Internal Revenue in orderly tax administration of the USVI.”
Yeah, roger that, most affirmative.
Take a look
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I feel awkward complaining about a 2012 case when today we have eight that go back to 2010 and 2011. They seem to relate to two groups of petitioners who may have resided in the US Virgin Islands a decade or so earlier.
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Mr. Kamman, I’m going back a way, so please excuse an old man’s memory after a sip of OGD Bonded. As I recall, there was an ex-IRS agent who flogged a dodge under old Section 932, Congress’ unguided largesse to our Insolvent Island in the Sun. If the wannabe dodger moved to the VI and was there on the last day of the tax year, they got all kinds of breaks. Besides Applegate, there were la famille Vento and Coffey, which see, amomg others. There was the whole domiciliary library-card beach-club bank-account weedwhack, and Judge Holmes trying to figure out the labyrinthian cover-over reporting régime between VIBIR and IRS. Great blogfodder, now after numerous statutory amendments and caselaw gyrqtions, of historical interest only.
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