Re: Black & Decker Opinion

Stu, you're right on target. As a new solo practitioner, I don't have 
a full Westlaw/Lexis account, or clerks I can depend on to find these 
cases. If I can't find them through a simple internet search, then I 
don't find them at all and my clients either lose or go elsewhere.

--- In [email protected], "Stuart Levine" <sltax@f...> 
wrote:
> Yesterday, Judge Quarles of the United States District Court for 
the District 
> of Maryland issued an opinion in a tax case involving Black & 
Decker.  The 
> case had been closely watched by the tax bar and the business press 
for 
> some time.  Indeed, a report of the case made the New York Times 
this 
> morning and, I assume, other major mainline press outlets as well.
> 
> Yet, you cannot go to the website of the USDC and obtain a copy of 
the 
> case.  This is not because the site lacks an area where opinions 
are posted.  
> To the contrary, it has quite a good posting area with some search 
capacity.  
> The reason that you can't find the opinion is that most of the 
judges do not 
> regularly post their opinions there. If you do a quick and dirty 
survey of the 
> opinions that are posted, Judges Chasanow and Motz have posted the 
> lions' (i.e., multiple lions) share of opinions.  Some judges have 
posted 
> virtually none.
> 
> I wonder whether this practice is common in other districts.  It 
seems to me 
> that one of the jewels of the judicial system in this country is 
that, because 
> of published opinions setting forth the rationale for their 
actions, courts 
> achieve a higher level of transparency that the other branches of 
> government.  As citizens we have the right to expect the courts to 
publish 
> their opinions in a manner that is as accessible (meaning, you 
shouldn't 
> have to pay for them) as possible.
> 
> ********************************************
> Stuart Levine
> Fisher & Winner, LLP
> 315 North Charles Street
> Baltimore, Maryland 21201
> Telephone:             410.385.2000
> Telecopier:              443.927.7075
> Cellphone:               410.802.5817
> Weblog:  http://taxbiz.blogspot.com
> http://www.taxation-business.com
> sltax@f...
> *********************************************





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