"Closing Time," by Semisonic.

Now to change the subject, what comes to your mind when you hear the name of a business is "Mothers Lounge" ?  

Whatever you answered:  wrong. 

This is a hilarious Tax Court opinion posted today.  Drop what you are doing and read the first 18 pages.  At least. 

tiny.cc/uzqf001  

Judge Greaves begins:  "Backstabbing, infidelity, and blackmail—not the first words that come to mind in relation to a baby products company. However, these words aptly describe Mothers Lounge in the years leading up to June 4, 2014 (valuation date). To understand the valuation of Mothers Lounge, we must first explore the history of the company and the husband-andwife team that led the business for years."