Vacationing; Will Return Soon

NPR: Anheuser-Busch Had Best Super Bowl Ad

I agree with NPR on this.

Turns Out Mr. Atkins Might Not Be Retarded Afterall

According to the NY Times, "in 1996, [Mr. Atkins] and another man abducted Eric Nesbitt, 21, an airman from Langley Air Force Base, forced him to withdraw money from an A.T.M. and then shot him eight times, killing him." The U.S. Supreme Court used Mr. Atkins's case to "discover" that the U.S. Constitution forbids states from executing the mentally retarded even if they were competent to understand the nature and consequences of their actions (I'm still looking for this clause in my copy). Mr. Atkins's performance on recent IQ tests classify him as not mentally retarded.

Mr. Minor provides brief comments and points to comments by Prof. Althouse.

Wachovia Did What?

The WP reports:

Wachovia said that, overall, 86 statements or tax forms were mistakenly sent to Pirozzi, including information on 73 individuals. Pirozzi said the number of pieces of mail was significantly higher, closer to 140...

That first month, he said, he received several dozen statements that all listed his address but someone else's name. Pirozzi first called Wachovia, hoping they could quickly resolve the matter and get the mail redirected to its rightful owners.

Instead, he got bounced from person to person, number to number, automated system to automated system.

Apparently, it took the involvement of the WP to get Wachovia to sort this mess out. How many times does this sort of thing happen where the recipient of others' personal information is not as honest as Mr. Pirozzi?

Va. Considers "Single Form of Action" that Preserves Law & Equity Distinction

Mr. Minor points to legislation making its way through the Senate.

I won't believe it until the Governor signs it, and then I'm not even sure I will.

French Proposal to End 35 Hour Work Week Protested

From this CNN / Netscape article, I learned the following:

1. Chirac is the "conservative" in France. (I can only imagine what the socialists are like.)
2. France has a 10 percent unemployment rate. (For comparison, the seasonally adjusted unemployment rate in the United States was 5.2% for January 2005.)
3. The E.U. caps the work week at 48 hours.
4. The French have demonstrated they have too much free time. (Imagine all they could accomplish if they harnessed the energy they spent protesting.)


Thanks to Mr. Drudge for the link.

NY Times: Why Dem's Choose Dean

David Brooks observes that membership organizations do not cross class lines like they used to and that Democrats are basically "following the money."

Howard Dean may not be as liberal as he appeared in the primaries, but in 1,001 ways - from his secularism to his stridency - he embodies the newly dominant educated class, which is large, self-contained and assertive.

Pregnancy Center Attacked; Media MIA!

If this had happened to an abortionist's facilities, this would have been front page news in all major media outlets:

Places like the Bowie center are a front line in the struggle over abortion, and the clinic reported to the police that on the eve of the 30th anniversary of the Roe v. Wade decision last month its windows were smashed and it was spray-painted with graffiti saying "Choice."

Instead this news item is buried in a DC Examiner article discussing how Christians are using sonograms to equip women to make a more informed reproductive choice.

Why the Md. HMO Tax?

The Washington Times reports.

Maryland imposed a tax on HMO premiums "to subsidize doctors' malpractice insurance premiums." HMO's turn around and increase their premiums accordingly. Maryland Democrats are "shocked."

When doctors passed their malpractice premium increases onto HMO's who in turn passed the increases on to consumers, that was bad and required the imposition of a tax that could be imposed on HMO's and passed on to consumers, probably with additional "administrative costs" being leaked in Annapolis.

Makes perfect sense to me.

Sri Lanka & Ski Parkas: Why Cash is the King of Gifts

The WSJ reports that many non-cash tsunami-relief donations are items "unusable" by the recipients -- "ski jackets, moisturizing gel[,] Viagra[,] cozy winter hats, Arctic-weather tents, cologne and thong underwear."

This reminds me of Prof. Cowen's Christmas post.

Perhaps there was wisdom afterall in the special tax provision Congress passed to permit a 2004 federal income tax deduction for cash contributions (and not non-cash contributions) made in January 2005 for the purpose of tsunami relief.

Freezing Fla. Homeowners Insurance Rates

The WSJ reports that Florida is considering "freezing" homeowner insurance rates in the wake of last fall's hurricane season.

How soon until Floridians start complaining about insurers unwilling to write policies for them?

I am reminded of a column written a while ago by the Prof. Williams.

Unappreciated Tax Humor

Ohio tends not to be the favorite state of tax professionals because of its cumbersome locality-level filing requirements in addition to state-level filing requirements. Thus, Middletown, Ohio's tax superintendent's statement "if we can tax it, we will," though intended as humor, rings quite true. Unfortunately for her, her supervisor was not pleased with her insertion of this and other "humorous" comments in Middletown's tax forms this year and has suspended her without pay.


NTU also carries the story.




Thanks to Mr. Drudge for the link.

What's in a Name?

Prof. Cowen points to remarks by Virginia Postrel and Andrew Sullivan. I read these to suggest that "Semper Cogitans; Numquam Laborans" is an apt name for a blog, especially the one you are reading.

DC Examiner: State Dept. Employee Indicted for Selling Visas

The DC Examiner reports. Here's my question for my readers, though:

Is recently indicted Piotr Parlej still employed by the U.S. Department of State?
	yes
	no
Free polls from Pollhost.com

Anesthesia Jeopardizes Freedom of "Choice"

The Washington Times reports on Delegate Richard H. Black's proposal to require abortionists to provide anesthesia for a fetus at the "20-week stage."

In the words of protestors at the state Capitol, this is just an attempt by Virginia's legislators to make women's reproductive decisions for them.

No word yet on anyone protesting the USDA's Food Safety and Inspection Service's enforcement of Humane Methods of Slaughter Act as interfering with anyone's freedom of choice. Similarly no word on any protests against the policy of several states and the federal government to permit a condemned man a dose of a sedative before his execution.

Metro To Leave 86 Employees Without Cars

The WP reports that "as of July 1, the number of employees who are assigned vehicles they can take home and park free at Metro's downtown headquarters would be reduced from 135 to 49." The WP reports the reaction of D.C. Council member Jim Graham:

[He] represents the District on the Metro board and has acknowledged that he drives most places, criticized Metro officials for allowing the policy to last as long as it did.

Sounds like a good start, even though 49 cars remain. Additionally, Metro isn't actually selling off these 86 cars, but rather "the newly unassigned cars will be added to the system's vehicle pool."

While the WP does note that Metro "Board members and all of Metro's roughly 10,000 employees ride buses and trains for free," the WP omits the amount of the taxpayer subsidy Metro receives.

Fairfax's "Hit & Run" Connolly Excited About Proposed Tysons Skating Rink

The WP reports that when finished "the mall would be ringed by office, residential and hotel mid-rises, essentially increasing the amount of floor space on the property to more than 5 million square feet, or more than twice as much as in the Empire State Building."

Here's the best part, though:

The second hurdle is that only about a third of the project can be built before funding for the $1.5 billion Metrorail extension from West Falls Church through Tysons Corner is approved, according to the terms of the proposed rezoning for the expansion.

What is this nonsense about permitting a third of the construction even before the MetroRail project is funded? Why not require the expansion to wait until MetroRail is actually built (as opposed to merely funded)?

Fairfax County Chairman "Hit and Run" Connolly (D) is thrilled with the project though because it includes "a central plaza with an ice skating rink." Interestingly, the WP omits any reference to financial dealings between Connolly and any parties pushing for approval of this project.

The Extreme Tax Position of Extreme Makeover: Home Edition

Prof. Caron comments on the extreme tax position taken by the tax attorneys for Extreme Makeover: Home Edition (In short, the value of the improvements are characterized as a type of "short-term rental payment" exempt from income tax). He also points to a forthcoming law review article on the subject.

One argument against imposing income tax on the value of the improvements is that it would be bad P.R. for the IRS since the homeowners lack the liquidity to pay the income tax (assuming, of course, that home equity loans are unavailable). I seem to remember reading in the WSJ a while back (I'll look for the article) that many of these homeowners sell the renovated houses anyway -- to pay for local property taxes! Why shouldn't the IRS be able to tax the payment? (Remember that most gains from sale of personal residences are exempt from taxation, so taxing it at the sale won't "catch" the income.)

Perhaps, though, ABC is onto something. Maybe Publishers Clearinghouse should structure their sweepstakes so that the jackpot is simply a "short term rental payment" for allowing Ed McMahon and his film crew to come inside the winner's house.

WP: Dulles Toll Increase Proposed

My recollection is that the tolls on the Dulles Toll Road were "promised" to last only as long as necessary to pay off the bonds that financed the construction of the Dulles Toll Road.

My memory must be faulty, though, because the WP omits any reference to such a "promise" when it reports that Virginia's Commonwealth Transportation Board is considering raising tolls on the Dulles Toll Road to pay for MetroRail.

UPDATE: The National Taxpayers Union comments on and provides a communication tool for this topic.

UN Claims Credit for "Free Elections in Iraq"

This does not appear to be a parody site.


Thanks to HaloScan for the link.

NTU: Congress Ignores Absentee Pay Forfeiture Law

Prof. Caron points to a National Taxpayers Union press release that reminds us of an ignored federal law requires that senators and congressmen not be paid for days they are absent from their chamber without excuse. The 25 worst offenders are identified.

Why Isn't the U.S. out of Iraq Already?

Volokh conspirator Lindgren reminds us of the "accelerated" timetable for U.S. troop withdrawal from Germany, Italy, and Japan after WW2 and South Korea after the Korean Conflict.

Va. Considers Lifting Ban on Purchasing More than One Gun Per Month

The new DC Examiner reports this proposal could threaten "a regional effort to reduce gun crimes" according to Maryland, Northern Virginia and D.C. Democrats.

Combating gun violence must be a multi-jurisdictional effort, said Prince George's County Council Member David Harrington, D-District 5... "That's why if we're going to curb crime, it has to be regional. We can't make a change in one place and dump it on somebody else."

No word on whether Member Harrington is urging the District to adopt the death penalty or advocating that Maryland actually implement it.

NAACP Refuses to Cooperate with IRS Probe

The Washington Times reports.

What would have happened if the NRA, Heritage Foundation, Citizens Against Government Waste had refused to cooperate with the IRS?

Fairfax Seniors: Taxpayer Golf Subsidy Not Enough

The WP documents the belly-aching.

Senior discounts are a form of price discrimination used to "segment the demand curve" to maximize profits. As seniors become wealthier, the potential for "leakage" increases, so price discrimination may no longer serve to increase profits.

Someone should document all that local taxpayers give seniors. The list includes reduced property taxes, reduced taxi fares, and free education. Comments enabled to continue this list.

U. of Md. Study: Spam Costly

The WP reports that a study has quantified the annual cost of spam to American businesses at $22 billion.

When will the trial lawyers get involved? Potentially $7 billion in contingent fees are just waiting to be collected.

What is Fairfax Teaching Our Children?

The WP reports that Fairfax County requires its teachers to "to tell students that 'the reason for same sex attraction is unknown... Although individuals choose their sexual behavior, people do not choose their sexual orientation.'"

School Board Member Hunt had the audacity to question this policy as "homosexual activist rhetoric." Sparks are flying.

Should taxpayer dollars be spent indoctrinating schoolchildren with EITHER viewpoint?

Va. Considers Barring Illegals from State Universities

It doesn't appear that the bill would prevent private universities from enrolling illegals. Perhaps government should not be "educating" anyone -- illegal or otherwise?

The Washington Times reports.

9th Circ.: "Unconstitutional" for Prisons to Keep Bulk Mail from Prisoners

Huh? Where in the Constitution does it say THAT?

Reuters reports:

The U.S. 9th Circuit Court of Appeals upheld a lower court ruling and rejected arguments that banning bulk mail makes it easier to run a prison and reduces the risk of fire.

"Publishers have a First Amendment right to communicate with prisoners by mail, and inmates have a First Amendment right to receive this mail," Arthur Alarcon wrote for the three-judge panel.

The "ban on non-subscription bulk mail and catalogs is not rationally related to a legitimate penological interest and is therefore unconstitutional," he added.

What do Sunnis and Democrats have in common?

When they lose at the polls, they claim the elections were illegitimate.

The WP reports the Sunnis' reaction. Recall typical Democrat remarks as recent as last month.

CHAIN MAIL: Kyle's Friend

Apparently, the way to tell one's friends that they are indeed one's friends is to e-mail the following "heart-touching" story to them:

One day, when I was a freshman in high school, I saw a kid from my class was walking home from school. His name was Kyle. It looked like he was carrying all of his books.

I thought to myself, "Why would anyone bring home all his books on a Friday? He must really be a nerd."

I had quite a weekend planned (parties and a football game with my friends tomorrow afternoon), so I shrugged my shoulders and went on.

As I was walking, I saw a bunch of kids running toward him. They ran at him, knocking all his books out of his arms and tripping him so he landed in the dirt. His glasses went flying, and I saw them land in the grass about ten feet from him.

He looked up and I saw this terrible sadness in his eyes. My heart went out to him. So, I jogged over to him and as he crawled around looking for his glasses, and I saw a tear in his eye.

As I handed him his glasses, I said, "Those guys are jerks. They really should get lives."

He looked at me and said, "Hey thanks!"

There was a big smile on his face. It was one of those smiles that showed real gratitude.

I helped him pick up his books, and asked him where he lived. As it turned out, he lived near me, so I asked him why I had never seen him before. He said he had gone to private school before now. I would have never hung out with a private school kid before.

We talked all the way home, and I carried some of his books. He turned out to be a pretty cool kid.

I asked him if he wanted to play a little football with my friends He said yes. We hung out all weekend and the more I got to know Kyle, the more I liked him, and my friends thought the same of him.

Monday morning came, and there was Kyle with the huge stack of books again.

I stopped him and said, "Boy, you are gonna really build some serious muscles with this pile of books everyday!"

He just laughed and handed me half the books.

Over the next four years, Kyle and I became best friends.

When we were seniors, we began to think about college. Kyle decided on Georgetown, and I
was going to Duke. I knew that we would always be friends, that the miles would never be a problem. He was going to be a doctor, and I was going for business on a football scholarship.

Kyle was valedictorian of our class. I teased him all the time about being a nerd. He had to prepare a speech for graduation.

I was so glad it wasn't me having to get up there and speak.

Graduation day, I saw Kyle. He looked great.

He was one of those guys that really found himself during high school. He filled out and actually looked good in glasses. He had more dates than I had and all the girls loved him.

Boy, sometimes I was jealous.

Today was one of those days.

I could see that he was nervous about his speech. So, I smacked him on the back and said, "Hey, big guy, you'll be great!"

He looked at me with one of those looks (the really grateful one) and smiled. "Thanks," he said.

As he started his speech, he cleared his throat, and began "Graduation is a time to thank those who helped you make it through those tough years. Your parents, your teachers, your siblings, maybe a coach...but mostly your friends... I am here to tell all of you that being a friend to someone is the best gift you can give them. I am going to tell you a story."

I just looked at my friend with disbelief as he told the story of the first day we met.

He had planned to kill himself over the weekend.

He talked of how he had cleaned out his locker so his Mom wouldn't have to do it later and was carrying his stuff home. He looked hard at me and gave me a little smile.

"Thankfully, I was saved. My friend saved me from doing the unspeakable."

I heard the gasp go through the crowd as this handsome, popular boy told us all about his weakest moment

I saw his Mom and dad looking at me and smiling that same grateful smile.

Not until that moment did I realize it's depth.

Never underestimate the power of your actions. With one small gesture you can change a person's life.

For better or for worse, God puts us all in each other's lives to impact one another in some way. Look for God in others.

Harvard Study: Illness, Injury Major Contributors to Bankruptcies

The report claims the following policy implications:

Our data highlight four deficiencies in the financial safety net for American families confronting illness. First, even brief lapses in insurance coverage may be ruinous and should not be viewed as benign. While forty-five million Americans are uninsured at any point in time, many more experience spells without coverage. We found little evidence that such gaps were voluntary. Only a handful of medical debtors with a gap in coverage had chosen to forgo insurance because they had not perceived a need for it; the overwhelming majority had found coverage unaffordable or effectively unavailable. The privations suffered by many debtors—going without food, telephone service, electricity, and health care—lend credence to claims that coverage was unaffordable and belie the common perception that bankruptcy is an “easy way out.”

Second, many health insurance policies prove to be too skimpy in the face of serious illness. We doubt that such underinsurance reflects families’ preference for risk; few Americans have more than one or two health insurance options. Many insured families are bankrupted by medical expenses well below the “catastrophic” thresholds of high-deductible plans that are increasingly popular with employers. Indeed, even the most comprehensive plan available to us through Harvard University leaves faculty at risk for out-of-pocket expenses as large as those reported by our medical debtors.

Third, even good employment-based coverage sometimes fails to protect families, because illness may lead to job loss and the consequent loss of coverage. Lost jobs, of course, also leave families without health coverage when they are at their financially most vulnerable.

Finally, illness often leads to financial catastrophe through loss of income, as well as high medical bills. Hence, disability insurance and paid sick leave are also critical to financial survival of a serious illness.

Thanks to NPR for airing a report mentioning this study.

WSJ: Chinese Putting Chicago's Blind Out of Work

The WSJ reports Chicago Lighthouse is losing clock marketshare to Chinese importers.

When will the calls for tariffs or quotas begin?

WP: Arlington, Fairfax, Falls Church Residents Complain About Higher Real Estate Taxes

The WP fails to observe that (let alone wonder why) the people of these jurisdictions keep voting Democrat.

UPDATE: WP Concedes Real Estate Tax Increases Lead to Rent Increases

The WP hides its concession, but it is in there, towards the end:

a rent very likely to rise, if only to cover his landlord's higher taxes.

Recall that Fairfax's "Hit and Run" Connolly (D) proposes to increase "affordable" housing with higher real estate taxes.