0:05
the rules. And the rules are about a
0:07
million pages long. And so I enjoy
0:09
reading case law for fun. I used to go
0:12
to
0:13
I enjoy reading case law for fun.
0:16
Continue.
0:17
Okay. Yeah. So that might not be quite
0:19
normal, but it should be. Everyone
0:21
should enjoy reading tax cases. Um, and
0:25
I go even deeper. It’s now online which
0:27
is much easier. But back when you could
0:29
only find because the case decision is
0:31
just the judge’s decision.
0:33
But there are boxes of materials that
0:35
precede that just like in any normal
0:36
court case. There would be the tax
0:38
returns of the taxpayer which are public
0:40
record when they go to tax court. There
0:42
would be depositions. There would be
0:44
cross-examination. There would be expert
0:46
witnesses. The IRS and the taxpayer
0:48
would each write briefs. So there’s a
0:50
huge amount of information buried in the
0:54
files of the actual case. And the only
0:55
way to get that was to go to DC into
0:58
this dingy little room with two chairs
1:00
and you’d have to tell them ahead of
1:02
time and they would come out with one
1:03
case. They would come out with one or
1:05
two shopping carts full of stuff which
1:07
for me was paradise.
1:08
So you’re saying the two chairs there
1:10
represented the crowds that were that
1:11
were just pouring into this facility.
1:13
I have to admit both times I was there I
1:15
was able to put my feet up on the other
1:17
chair.
1:17
Now I didn’t do so on camera at the tax
1:20
court in Washington DC but I could
1:22
on camera.
1:22
Yeah. Only because it was on camera.
1:24
Yep. Okay. So then they would bring out
1:25
a shopping cart full of everything and
1:27
so I would really geek out and go into,
1:29
you know, even by tax people’s
1:31
standards, this was probably a little
1:32
bit on the spectrum. Um, but I enjoy it.
1:35
I like to win. I like to read and so I I
1:38
like the deep research and then
1:40
synthesizing it into an understandable
1:43
distilled format for normies and
1:45
accountants and maybe even making it
1:48
periodically either entertaining or
1:50
tasteless depending on where your sense
1:52
of humor runs compared to mine.
1:54
And so basically been there, done that
1:56
for quite some time. Like doing the
1:58
homework. In fact, you got me doing some
2:00
homework because it’d been a long time
2:02
since I’d really dug into the Augusta
2:04
rule. And of course to do this, I had to
2:05
find every case that pertained. And so
2:08
of course that was just more fun.
2:09
So you would you say it would is it fair
2:12
to say that you’ve done exhaustive
2:13
research on the Augusta rule?
2:15
If there’s something else out there that
2:18
I didn’t catch, I would dearly love to
2:20
know about it. I I just can’t imagine.
2:22
But you have to be humble too.