Some Other Thomas

February 9, 2013

Not one to mince words, Judge Posner of the Court of Appeals instead diced the plaintiffs in a case brought by clients of UBS against the bank for failing to protect them from the consequences of their failure to report income earned by foreign bank accounts. “The plaintiffs are tax cheats,” the opinion states, and goes on to compare this case with one that is famous in legal lore as the Highwayman’s Case, in which a criminal sued his partner over division of the profits. (In that case, the court refused to hear the dispute, and both parties were hanged.) Judge Posner seemed unimpressed with the plaintiffs’ attorneys as well, observing, “The plaintiffs advance a variety of common law claims without indicating the state or nation whose law gives rise to them.”

We’ve posted this case, Thomas v. UBS AG (PDF), for its entertainment value. Our author wants to be clear that the named plaintiff is “some other Thomas.”

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