I'm going to the Supreme Court!
 

this here's my first post in Cellarland, so I beg your indulgence and your advice on what to see in Washington D.C.

you see, I'm a paralegal working for a small firm in Texas and we have this little tax case . . . that's going ALL THE WAY! So I begged my boss for permission to come watch him at oral argument before the SCOTUS. Have to pay my own way, but it's a once-in-a-lifetime chance, so I don't mind.

I get in to DC on Friday night, and we leave after oral argument on Monday. I'm trying to compile a list of must-sees--and it's hard. There's so much to see! Keep in mind this is in February, so cold weather may be a factor. So far, my short list comprises, in no particular order:

--moonlight tour of the monuments
--Library of Congress
--Renwick Gallery (American arts & crafts--one or my particular interests)
--One of the big Smith museums--Air & Space maybe, or American Indian.
--Possibly a performance at the Folger Shakespeare theater.

Intersperse a bit of shopping and dining in there--what do you think?

Definitely Air and Space...and take lots of pics to share!

Air & Space seems to get a lot of votes and attention, but I'm not sure I'm all that interested. The history museum is closed for renovation, and they do have a "national treasures" exhibit now at Air & Space. And there's the IMAX. So it's a possibility.

The good IMAX is actually in Natural History.

The Cathedral is nice, but it's a bit of a hike from the nearest subway (a straight line, but 12 blocks or so.

And cold weather is DEFINITELY a factor. Just weeks ago it was 70, but now it's below 20.

Wow - what a privilege. Can anyone go to hear cases or do you need to be invited or something? I'd love to take a day off work and spend a day listening to an important case.

What I really want to hear is someone challenging some of the recent legislation on Constitutional grounds. And, hopefully, prevailing.

What is the case about - what kind of tax case?

Crap! We just filed.

Is this it?

05-1541 EC TERM OF YEARS TRUST V. UNITED STATES
DECISION BELOW:434F3d807
Cert. Granted 10/27/2006
QUESTIONS PRESENTED:

In September 1999, the Internal Revenue Service levied on a bank account owned
by Petitioner containing $3,389,426.37. The purpose of the levy was to pay federal
income taxes, penalties and interest assessed against Elmer W. Cullers, Jr. and
Dorothy Cullers. On September 7, 2000, Petitioner filed a complaint against
Respondent under 26 U.S.C. §7426 for a wrongful levy. On December 28, 2000,
the district court dismissed the complaint for wrongful levy for lack of subject matter
jurisdiction because it had been filed more than nine months after the levy and was
time barred under 26 U.S.C. §7426. Petitioner then filed a claim under 28 U.S.C. §
1346 to recover the funds seized through the levy. When the claim proved
unsuccessful, Petitioner filed suit against Respondent to recover the sum of
$3,389,426.37 under 28 U.S.C. § 1346. On November 22, 2004, the district court
dismissed Petitioner’s Complaint on the ground that a claim under 26 U.S.C. §7426
is the sole and exclusive remedy for a wrongful levy. Since Petitioner’s complaint for
a wrongful levy under 26 U.S.C. §7426 had been dismissed earlier due to being
time barred, its complaint for a refund under 28 U.S.C. §1346(a) was also
dismissed. The Fifth Circuit affirmed the dismissal of Petitioner’s complaint under 28
U.S.C. § 1346 and held that 26 U.S.C. §7426 is the sole and exclusive remedy for a
wrongful levy.

The following question is presented:

May a person who is not the assessed taxpayer utilize 28 U.S.C. § 1346 to seek a
refund when its funds were seized through a wrongful levy and it had an opportunity
to utilize the wrongful levy procedure under 26 U.S.C. §7426?
LOWER COURT CASE NUMBER: 05-50068

That's it, UT. good sleuthing! It really is a privilege for me, not just to observe an argument, but one on a case that I've been a part of as it ascended the court system. Out of 7000 cases that apply, only about 100+ get chosen by the Court to be heard. This case involves 2 competing statutes, and a split in the circuit courts on how to treat them.

It's just me and my boss on this one, and I had to figure out how to get the briefs printed, familiarize myself with the SCt rules, do all the citation and authorities work myself.

Anyone can observe when the Court is in session--there's a "3 minute" line. To observe a whole argument, there's a limited amount of space available and it's hard to get a seat. Arguing counsel have 6 reserved seats available.

Did you make the cut for one of those six seats?

yes. I am on the list! My boss's wife and our clients are coming, too.

I had a moment of panic when I read that security at the SCOTUS includes TWO x-ray machines. Since I am rather heavily pierced in hidden places. Metal detectors are usually not a problem, but x-ray machines will definately give the security folk an eyeful.

I for one find in your favor. Why should 26 U.S.C. §7426 be the "sole and exclusive remedy"? If the taxpayer does something wrong, there's no secret 9 month time frame in which the gummint has to take his/her money.

I love the capitol.
I do the monuments and get as much as the Smithsonian in as I can.

I'm personally really curious about the relationship of "the Petitioner" to the taxpayers ("Elmer W. Cullers, Jr. and
Dorothy Cullers"), that it made the IRS think it could take the money to cover someone else's debts. Their kid, maybe?

Those are probably for packages, briefcases, etc.

I've been to the Supreme Court once to view an argument. It was pretty neat. A former Clerk got us in to see a whole argument, instead of one of those crappy 3 minute slots.

There's a ton to see in DC. Since you will only be here for a few days, and it will be freezing, you should stay mostly in the museums. The Natural History Museum and the Air And Space Museum are both pretty damn cool. Dinosaur bones and rockets. You can't beat that.

Of course there are a bunch of art museums and misc museums. All are free, so see as many as you want. They are all near each other, so if you get bored with one, go to another.

The monuments are cool, but it will be cold out. Especially for a Texan. You can see them from afar. They are spaced far apart, and parking is a bitch near them, so that means walking a mile or two out in the cold if you want to see them up close.

The Library of Congress is neat, and will be right next to the Supreme Court, so you can step in there for a few minutes. The Central Reading room is what you want to see there.

I could list a bunch of cool things to see that are off the beaten path, but if this is your first trip, you should see the major attractions first.

Where are you staying? Downtown?

I'm thinking a moonlight bus tour of the monuments would be really neat. Cold, but neat if the weather 's clear. We are staying at the Phoenix Park hotel which is--on the Hill I think? Across from Union Station and the Postal Museum. I don't know if that qualifies as "downtown." My niece lives in DC, so one day I will get to see her and her little ones.

I'd like to do one "neighborhood" dining/shopping experience. I.e, Georgetown, Dupont Circle, etc. if time permits. My personal taste is for the urban, alternative & funky, rather than upscale, so could you folks recommend which one might be best suited to my interests?

I was also thinking of going to see King Lear at the Folger Shakespeare Theater on Sunday night, but . . . now I'm thinking it might not be safe to come back by myself if I'm alone.

They don't let you take much of anything into the courtroom--you can't even take notes.

Thanks for all your help!

Adams Morgan and Dupont Circle are more funky and Georgetown is more upscale.

The bus tour will have a good moon if it's clear. :thumbsup:
If you have any extra time, stop by the White House and kill everyone.

don't think the White House is on my agenda . . . unless I pass by it on the moonlight tour.

Hey there Cloud! I have absolutely no advice on what to see or where to go (never been there m'self) I just wanted to say hi and welcome to the Cellar :)

thank you! that's very nice. :)

Here's a list of links I've compiled for my DC trip:
http://del.icio.us/Violet.West/DC

I've now read all my guidebooks and made my definate short list:

1) Two main Smith museums, probably Air & Space (including the National Treasures mini-exhibit, since the History museum is closed, and To Fly at the IMAX); and the American Indian Museum.
2) Library of Congress (only open on Saturday)
3) Moonlight Monument tour on Saturday night if weather is good
4) King Lear at the Folger Shakespeare Theater on Sun. afternoon (got my tickets)
5) And, of course, the Supreme Court oral argument on Monday.
6) A nice dinner (by myself) on Friday night--possibly Komi.

My secondary list of things to do if I can fit them in:
1) Renwick Gallery for crafts
2) Duck into the Hirshhorn Museum (modern art) and see Ron Mueck's Big Man.
3) A quick visit to the National Postal Museum, because it's right close to the hotel.
4) Union Station, again because right close to the hotel.
5) Eastern Market
6) A neighborhood--Dupont Circle/Adams Morgan

My boss just told me I'm invited to go with them to the symphony at the Kennedy Center. I'm torn--should I go with them for a fancy, rather stuff, and all-expenses night on the town, including dinner, concert & drinks with my boss, his wife & the clients . . .

or should I take the Moonlight Monument tour by myself with a bus load of strangers?

Free booze? ;)

Unless you'll be really, really miserable at the symphony, I'd take your boss's invitation. It sounds like a nice evening in and of itself, and it's always a good idea to socialize with the boss.

yeah, it's a done deal. gotta buy a dress now! and take more shoes! :)

Is it this coming Friday then?

Friday is when I leave; the symphony is on Friday; King Lear on Sunday; and the Supreme Court on Monday.

Woohoo!

My puppies are gonna be pooped. They already are from all the shop . . . er, hunting and gathering. :)

It's beginning to warm up. Don't know what the weekend weather will be, but hopefully the snow will be mostly melted by then.

That's what my boss says--he's there already. I hope so, or I'll probably break my neck.

:eyebrow: do we have different interpretations of "puppies" ? perhaps you mean Hush Puppies? Or real baby dogs? Rather than this sort:

http://www.maskiflynn.co.uk/puppy_boobs.jpg

feetsie puppies!

After the previous two nights the court will be a let down. The costumes are dull and they don't harmonize for crap. :blush:

Did Roberts do away with the bling?

Yes. That was a Renqhuist eccentricity.

TODAY I was in the Supreme Court! I'll tell you all about it if you want. Tired tonight.

Want Want Want Want Want Want
Want Want Want Want Want Want
Want Want Want Want Want Want
Want Want Want Want Want Want
Please :D

ditto

:)

ugh, you guys gotta give me some time to decompress, download my photos, and all that. Trust me, you'll hear. gotta do this thing now, you know, called work?

Just like a legal professional...big buildup, lots of press, then, bang! Ask for a continuance.

Here you can view (maybe--if it works) a web album of all my DC pics.

http://picasaweb.google.com/lee.mcm.b/DC

In the group photos in front of the Supreme Court, the lumpish thing with the hat is me.

starts out with a bunch of pics of my boss, his wife, and our clients at dinner, then moves on to breakfast at Eastern Market, the Library of Congress; then museum pics.

The Hirschorn--modern art-- (notice the pic that looks like a pierced torso_, then the Air & Space Museum, the National Treasures, (C3PO & R2D2!) the Postal Museum, and the Museum of the Native American.

Some pics of the snow--it snowed like HELL on Sunday--missed my play, then moves on to pictures of my niece, her husband, and my great nephews and niece. I didn't bring my camera to the symphony at Kennedy Center.

Finally, pics of the Supreme Court and said lump. And a few pics of my kitties there at the end.

Hey, great pics, Lee...and nice hat.

I see you have to stand in line to pay your ticket at the Supreme Court, just like at the Municipal Court downtown. You'd think they'd do it better at such a highfalutin' joint.

Looks like a real good trip!

We did not have to stand in line--those are for the public wanting to observe. There's one line for a 3-minute viewing, and one line to see the whole argument. Space is limited!

So tell us about being in court........... NOW! :D

gee, demanding babe.

It was really awesome, in the original sense of the word. Like a church, with wooden pews, red velvet drapes, ushers, rituals, and everything. A fairly small space, with a high bench. Senator Kennedy was there sponsoring someone to the bar. The justices sat, or slouched, and peppered the attorneys with questions. Each attorney only gets 30 minutes, and a tense 30 minutes it is.

Very intimidating, but I was so proud of my boss! He was well prepared, and composed. The attorney on the other side, from the Solicitor General's office (who wore formal morning coat, striped trousers, and ascot, as is traditional for government attorneys--even though she was a woman) was not as poised, and choked on a couple of the questions.

Re pictures, is that (#18) a needle in a haystack? :confused:

oh, that's from the modern art museum. It's a "book" made of (or covered in) straight pins. I like to take pics of interesting textures and patterns (but I'm not a very good photographer).

Thanks. Seeing it, or part of it, out of context, kicked in my imagination. :D