Memorandum

Okay, and we're back.

So the first case is, I believe it's called SAMI, could be SAMI, S-A-M-I, TC Tax Court Memo 2026-69.

Look, first off, I want to say something, and they say it in the decision.

In the memo, but you know, I think it's more this dude is a straight up grinder.

In an attempt to exclude himself from these holdings, Mr.

Gray argues that because his clients are not parties to the case and therefore are not subject to the order, see Memorandum page 3, 6 and 8, he too is due an equal measure of deference and exclusion.

The weight of authority is contrary to his position.

In Idaho State Bar v.