Buffalo Wings and Opinions: Judge Holmes Talks Tax

U.S. Tax Court Judge Mark Holmes is one of those judges who can make a person glad to be reading a legal opinion. His judgments are often marked by wit, clarity, and pointed references to literature that illuminate a plaintiff’s plight or a point of law.

He once explored Buffalo wings and other cuisine in a decision about a tax dispute involving “material participation.”

In this episode, Holmes reveals that he will write an “interesting and very long opinion” in probably his biggest pending case: the Michael Jackson estate’s battle with the Internal Revenue Service.

Bloomberg Tax’s Siri Bulusu talked with Holmes about his writing, his serendipitous landing in the tax law arena, procedural challenges the IRS is facing, and the “parade of humanity” he enjoys dealing with at the court.

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