Lesson From The Tax Court: Changes

Change happens.  After talking with Paul I will be changing from a once-a-week article to a once-a-month article.  So my Lessons From The Tax Court series will continue in 2024, but now on the first Monday of each month, starting February 5th.  By my count I've written somewhere between 312 and 320 weekly Lessons From The Tax Court since my first one in September 2017.  They average about 2,500 words.  That roughs out to about 800,000 words.  I've been happy to have been able to do that for as long as I have.  It's been fun, and I think I've added value to tax classes and practitioners.  But change happens.  For those who want more background, you can click on the continue button.

I wrote my first Lesson From The Tax Court in September 2017 [The Overlooked Power Of Offset, Williams v. Commissioner, T.C. Memo 2017-182].  It was in response to Paul's general request for help.  When he became Dean at Pepperdine, Paul asked the TaxProf list for help in keeping his TaxProf blog going because he was not sure he could be an effective Dean and continue the blog at the same time.  Paul underestimated himself.  He has not only been a very effective Dean, he has also kept TaxProf Blog going and growing.  To be sure, some of us other Tax Profs have helped, but we only account for a small proportion of the total weekly posts.

I would like folks to know how I wrote the weekly Lessons because it is not obvious what went into each one.  Each Friday I reviewed all issued Tax Court opinions that week and selected one to blog about.  Then I came into the office on Saturday at 8 am and would write until 5 pm.  I treated it like a timed essay, a 9 hour exam if you like.  I would then leave it alone until Sunday.  After church I would attempt to copy edit it.  As alert readers have discovered (hi Jack!) I'm not great at copy editing my own work.  Paul would then work his magic and publish it on Monday (or Tuesday, if Monday was a Federal holiday!).

But change happens.  When I started blogging I was married with two kids in high school.  Now I am single and my kids are living their own lives.  When I started I was the middle generation.  Now with the death of my mom last year and my dad's descent into deep dementia, I am the oldest generation.  And as the poet Andrew Marvel put it so well:  "But at my back I always hear / Time's wingèd chariot hurrying near / And yonder all before us lie / Deserts of vast eternity." 

Not all change is bad.  I have taken up the fiddle and am making good progress towards my ambition of becoming a mediocre bluegrass fiddler!  I have re-discovered the game of bridge.  To make these changes, however, I need some of my Saturdays back!

And some things have not changed.  I love my teaching.  I enjoy hosting my bi-weekly low-stakes poker game.  I am grateful to be able to sing in my church choir.

As it says in Ecclesiastes, for every thing there is a season.  I had a good season writing weekly Lesson From The Tax Court articles and it is now time for that season to change. We'll see how well I do cutting back to once-a-month works.  I continue to be most grateful to Paul for letting me do this.  And I continue to be enormously grateful for all of the connections I have made with those brave enough to read my Lessons and share their thoughts and reactions with me. 

• A Year Of Lessons From The Tax Court (2023)
• A Year Of Lessons From The Tax Court (2022)
• A Year Of Lessons From The Tax Court (2021)
• A Year Of Lessons From The Tax Court (2020)
• A Year Of Lessons From The Tax Court (2019)
• A Year Of Lessons From The Tax Court (2018)
• A Year Of Lessons From The Tax Court (2017)