Procedural Issues
Higbee v. Commissioner

On Penalties and Burdens

A burden is a burden, right?  A thirty-three-year-old man-child, living in his mother’s basement, with a Cheeto-stained, self-described “ironical” mustache, then yes.  That’s a burden, no matter how you slice it.  No need to prove it or to produce evidence to support it.  He’s a bum and a burden.  Shave the flavor saver, and get a damn job, hippie. Proof and production, though.  Six of one, half a dozen of another?  Not when it comes

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On Penalties and Burdens

A burden is a burden, right?  A thirty-three-year-old man-child, living in his mother’s basement, with a Cheeto-stained, self-described “ironical” mustache, then yes.  That’s a burden, no matter how you slice it.  No need to prove it or to produce evidence to support it.  He’s a bum and a burden.  Shave

Read More »