Ladies and gentlemen, Ted Drescher

Another school year, another telling of the tale of Ted Drescher, the Bausch & Lomb executive whose retirement annuity became the topic of conversation among such notables as Judges Learned Hand and Charles Clark. I had dug up some stuff on Ted before, and posted it here. But when I showed that material to my class yesterday, I lamented the fact that I had never come up with a photo of Ted himself.

Not half a day later, not one but two students had located the image I was missing. It seems there's a photo history book of Bausch & Lomb, and the all-knowing eye of Google Books has captured some of it -- including this shot of the taxpayer in No. 111, Docket 21427:

Thanks to Brad Crittenden and Christine Bushnell for the excellent sleuthing. Chris Huettemeyer was close behind with the same find.

Here we go again

Another school year is just around the corner -- time for some more spins through the Internal Revenue Code.  Congress may be gridlocked on taxes, but that hasn't stopped some of the authors whose casebooks I use from putting out new editions.  That shakes things up considerably, but hey, we all need something to keep us on our toes.