Scared for Our Lives

Wife and I have been asked several times by friends and family since we arrived, “Doesn’t NYC scare you? The crime? The muggings? The crowds? Doesn’t any of that bother you?” Our response has always been simply: no, we feel safer and more comfortable here than we have felt anywhere else we have lived. Honestly, that is how we feel.

Today, for the first time, Wife turned to me and announced, “I’m scared.” The funniest part about that: we were at church when she made this proclamation. During our time here, we have visited several churches, most of them have been rather small. Today, for the first time, we went to one of NYC’s famous “mega-churches.” While we were not exactly sure what to expect, well….let’s just say we won’t go back.

Today’s church meets at an old theater down near Broadway. Each Sunday, thousands of people push and shove their way in to get the “prominent seats” (seriously, that is what the usher called the better seats). We were in fear for our safety after we got into the building with thousands of people pushing and shoving trying to get in front of us for a good seat in church. At the scheduled time, the curtain rose and the performance began (and it was a pretty good show). Soon after the service began, the “holy rolling” began. The people around us (who just a few minutes earlier put our lives in danger as they tried [and many succeeded] in shoving us out of their way), began to raise their arms, dance, shout, scream, and speak in tongues. As soon as the service was over, those same people, whom we just watched engage in their “Spirit-filled” encounter, again shoved and trampled us to get out of the building as quickly as possible (one aggressive fellow nearly shoved Wife down a flight of stairs). Odd that these people exhibit the “fruit of the Spirit” through speaking in tongues, but they can’t exhibit love or decency to those around them two minutes before or after their spiritual experience.

While I found the morning rather humorous, Wife believes that attending this church again may be grounds for divorce (just kidding…sort of).

Though I speak with the tongues of men and of angels, but have not love, I have become sounding brass or a clanging cymbal. And though I have the gift of prophecy, and understand all mysteries and all knowledge, and though I have all faith, so that I could remove mountains, but have not love, I am nothing. And though I bestow all my goods to feed the poor, and though I give my body to be burned, but have not love, it profits me nothing.

I Corinthians 13:1-3

It's a Good Day

Yes, I am a nerd; it actually adds great excitement to my life to learn that today the United States Supreme Court granted cert to two taxation cases.

In the first case, Boulware v. United States, the Court will answer the question of whether a taxpayer who seeks to invoke the return of capital rule in a criminal tax case must show a contemporaneous intent to treat the corporate distribution as a return of capital.

The second case, Meadwestvaco v. Illinois Dept. of Revenue, will address the issue: Is the attempt by Illinois to tax the approximately $1 billion gain realized by Petitioner when it sold its investment in LexisNexis in 1994 (which it acquired in 1968 for $6 million and which functioned for 26 years as an independent, nonunitary business) in direct conflict with the decisions of the Court in Allied-Signal, Inc. v. Director, Division of Taxation, 504 U.S. 768 (1992), F.W. Woolworth Co. v. Taxation & Revenue Department of New Mexico, 458 U.S. 354 (1982) and ASARCO Inc. v. Idaho State Tax Commission, 458 U.S. 307 (1982) and the Due Process and Commerce Clauses of the United States Constitution?

I’m sure you’re all as excited by the news as I am. I in honor of this news, I am planning a celebratory afternoon of studying in the library.

Cruisin' 'Round the Big Apple

Many of you may not know this, but Husband actually has some ties with New York. His father’s side of the family is from Queens so when we first arrived to NYC we made sure to talk to Husband’s grandmother for tips on places to see and activities to do during our time in the city. One activity that Grandmother suggested was to take the cruise around Manhattan. She explained to us that a cruise was a great way to see the city and learn about our new home, so Husband and I decided that we would put this on the top of our list. We agreed that after I accepted a job, we would celebrate by taking this tour cruise together.

Unfortunately last weekend we had our first glimpse of New York City rain, so the cruise had to be postponed until this weekend. Friday afternoon (Husband’s schedule inexplicably changed, so that he had a very long day on Thursday, but nothing Friday afternoon) we trekked our way up to Pier 83 on the Hudson River to purchase our tickets. After researching the numerous cruise options that NY had to offer we settled on a 3-hour cruise that circumnavigated the entire island of Manhattan (oh, yes, I did research; Husband has taught me well).

Much to our delight we arrived a little early. Now I am sure you are wondering why we would be delighted about having to sit around and waste time. Well, we discovered that right across the West Side Highway is none other than the famous (and incredibly tasty) H & H Bagels. I am sure that Husband will soon dedicate a post to our new found love of bagels. It was such a nice treat to sit on a park bench overlooking the Hudson River, munching on the most delicious bagel I have ever tasted (this place ships bagels all over the world—now I understand why).

After our mid-afternoon snack, it was time to board the Circle Line Boat. We made our way to the upper deck and found two seats next to the ledge. We had our cameras ready, so Husband even went to the captain of the ship on advice for which part of the cruise liner would produce the best view for photography. After sounding the horn several times our ship backed up and began our three-hour tour. The first hour of the tour was definitely the most interesting as it posed the best views of the island of Manhattan as well as the Statue of Liberty and Ellis Island.

Throughout the three hours we traveled on three major rivers, went under more than 20 bridges (a few of them are quite famous), saw all five boroughs of New York City, and viewed magnificent sights of the entire perimeter of Manhattan. Our tour guide was entertaining as well, as he spent most of the time casually telling stories about the history and significance of everything that we saw. Unfortunately, he struggled with microphone problems during the entire cruise, but even with the technical difficulty he was able to educate us on our new home.

For those of you that are not up to par on your geography (I wasn’t until we took this cruise), Manhattan is 13.4 miles long and 2.3 miles wide (at its widest point near 14^th street). Surrounding the island are 3 rivers. On the west side of the island is the Hudson River (where our cruise began). The northern portion of the island is surrounded by the Harlem River (which divides Manhattan from the Bronx). Running down the east side of Manhattan is the East River. Of course, if you watch Law & Order, you are probably familiar with those terms.

One random tidbit of information that I thought was rather interesting was the “artificial reef program.” Have you ever wondered what happens to old subway cars? I hadn’t before our tour, but once the tour guide brought it up, I suddenly became curious. Well, in NYC they literally get dumped into the ocean off the cost of New Jersey to create artificial reefs (an artificial reef is any man-made object placed in the sea as a habitat for marine organisms). Sea life is drawn like a magnet to any large object in the otherwise featureless bottom sand. Almost anything will do, but objects that can withstand the corrosive effects of salt water are best and that just so happens to be old subway cars. That is just a little random fact for you (perhaps it will be a Jeopardy question some day).

Overall, the three-hour cruise was an experience that Husband and I both would recommend to visitors. There are several different options to chose from including, a seventy-five minute tour that goes around the statue of liberty, a two-hour cruise that navigates around Lower Manhattan, a three-hour cruise that circumnavigates the entire -island, and, finally, a two-hour night cruise which displays the night lights of Manhattan. For just a few dollars more we decided that we might as well see the entire island and take the three-hour cruise (although, when I first thought about our three-hour tour, I kept thinking about Gilligan’s Island). The first half of our tour was extremely entertaining, while the second half was a little slower and a little dull. The last half of the cruise proved to us that we live in a beautiful city. Manhattan contains a shocking number of trees and greenery. Before this tour, when I thought of Manhattan, I thought of skyscrapers, Times, Square, Broadway, Wall Street, Greenwich Village, and Ground Zero. I never realized that the island is so lush and green. While trees are not as exciting as giant skyscrapers, they are certainly beautiful and worth seeing to get a true feel for the full makeup of Manhattan.

If it is possible, the cruise around Manhattan made me fall even more in love with this city. I still get giddy when I think that I get to call this home! While this move was a frightening endeavor, I am so thankful for the opportunities and experiences we are living!

Name Us

We have received several suggestions that Wife and I replace our pseudonyms with something a bit more creative. Remember, Wife is an accountant and I am a tax attorney—how much creativity do you think we have?

We have received a few suggestions, we’ve added a few to the list, and now we need your help in thinking up suggestions. Here’s what we have so far:

Adam and Eve (W. suggested this one)

George and Martha

Fred and Wilma

Homer and Marge

George and Hot Lips (we’ve got Linda to thank for that one)

Donald and Daisy

John and Abigail

Any other suggestions? If we get some good suggestions, I’ll add them to the poll.

Vote for your favorite.

Broadway on Broadway

Husband and I spend his time off this past weekend listening and watching the best of Broadway for FREE!!! This weekend there was a FREE concert in Times Square, called “Broadway on Broadway,” featuring most of the current Broadway musicals, each performing their most popular tune. Fortunately, Husband agreed that this was an experience we shouldn’t miss (the fact that it was free probably helped him come along to my way of thinking). So with over 50,000 Broadway fans, we made out way down to Times Square (as you read this you should get the picture: we were standing in the middle of Times Square, about seventy-five feet from the stage, with over 50,000 other people crowed around us).

I spent significant time researching Broadway on Broadway, but I could not find out what time we should arrive. The show started at 11:30, but I had no idea if we should show up: should we wake up at the crack of dawn with a blanket at 4:00 am or just show up a few minutes before the performance started at 11:15 am? Husband and I decided to leave our house around 7:45 and walk over to Times Square. When we arrived, a rather long line had already formed filled with people of all ages, sizes, and races excited to see the show. The line was about a block long when we showed up. I would like to say everyone came for the magic of Broadway, but I believe there were quite a few teeny -boppers there to see this year’s host, Lance Bass, formerly of the boy-band N’Sync and now staring in Hairspray.

Not wanting to waste any time, Husband brought a stack of law review articles that he had to read with him. So, I was a little bored standing in line since Husband was pretty much ignoring me (but at least I got him there).

After waiting in line for about an hour, the NYPD began to let us into the area of the street that they had blocked off for the show. Essentially, several blocks of Broadway was closed off to traffic. It was also fenced off so people could not wander in and out. At around 9:30 or so, the NYPD opened up a gate, and allowed us onto Broadway in a single-file line (it was surprisingly organized for a free event on the street with 50,000 people in attendance).

My very wise, smart and clever husband suggested that instead of crowding as close to the stage as possible with the rest of the crowd, that perhaps we should stay on the curb of the sidewalk so we would be elevated above the crowd (we could have pushed our way about fifteen feet closer to the stage, but the extra eight inches of height was more valuable to us). I had a great view of the stage, but just in case I felt like the actors were a little too far away, the show was being shown on many of the large screens around Times Square. That was such a wise suggestion Husband had to stay on the elevated sidewalk because I am a little on the vertically challenged side of life and there were some tall people in the crowd. In fact that reminds me about one tall gentleman I saw. By the time we were able to move onto the street (for us the sidewalk) the tall gentleman was just a little in front of us by about ten feet, yet I overhead him say that he arrived at 4:30 am in order to stand in line! I am so glad that Husband and I didn’t arrive any earlier than we did because it wouldn’t have helped much, if at all (and who knows how pleasant it would have been with Husband that early in the morning waiting seven hours for a musical production to begin). In fact, I think we decided that we could have arrived about 10:30 or 11:00 and still had a pretty decent view.

At a little after 11:00, the pre-show began. All around us were television cameras, reporters, and vendors for the various shows giving away various little “gifts” (things like posters, fans, sun visors, beaded necklaces, and flyers). At exactly 11:30, the crowd was pumped, the performers were ready, and Lance Bass ran out on stage. For the next 2 ½ hours, we had constant-non stop performances of some of the best that Broadway has to offer.

Here is the song-list for the performances we saw:

"Why We Like Spelling" (from . . . Spelling Bee)
"For Now" (Avenue Q)
"When You're Good to Mama" (Chicago)
"I Can Do That" (A Chorus Line)
"Push Da Button" (The Color Purple)
"It's a Business" (Curtains)
"As We Stumble Along" (The Drowsy Chaperone)
"Summer Nights" (Grease)
"You Can't Stop the Beat" (Hairspray)
"Can't Take My Eyes Off of You" (Jersey Boys)
"Bend & Snap" (Legally Blonde)
"I Dreamed a Dream" (Les Misérables)
"One By One" (The Lion King)
"Dancing Queen" (Mamma Mia!)
"Supercalifragilisticexpialidocious" (Mary Poppins)
"Find Your Grail" (Monty Python's Spamalot)
"All I Ask of You" (The Phantom of the Opera)
"Out Tonight" (Rent)
"The Wizard and I" (Wicked)

For the most part I enjoyed the various numbers. I was really glad to see a part of some of these shows because I am not all that familiar with all of them. My favorite performance was probably “I Dreamed a Dream” from Les Mis. Lea Salonga (some of you may know her from Miss Saigon) did an amazing job with such a powerful song. I was sad to learn that she is leaving the Broadway show in October. I haven’t been able to find out who will be replacing her, but just in case, I think I want to go see Les Mis before she leaves. I love Les Mis and that was the one show that I have been telling Husband that I want to see. “All I Ask of You” from Phantom was also done quite well. Can you tell I really like the classics?

The number from Lion King was performed well, however, since the lyrics are not in English and the performers for that song performed in jeans and matching shirts instead of their costumes, it was hard for us to truly catch the real spirit of the musical. I tried to explain to Husband how amazing the show is with the effects and costumes (that is really what makes the production), but I am not sure if Lion King is going to be one of the shows we make in the next few months.

The rest of the numbers were decent. I thought that Jersey Boys might be a fun show to go see. For those of you that are not familiar with Jersey Boys, it is a documentary-style musical based on the lives of one of the most successful 60’s rock ‘n roll groups, the Four Seasons.

Legally Blonde was definitely interesting. I have actually heard fairly good reviews about the show, but apparently it is going to be recorded and shown on MTV, so perhaps Husband and I will just watch it in the comfort of our apartment.

Another highlight of the show included Tamayra Gray, of American Idol fame, singing “Out Tonight” from Rent.

One interesting tidbit that I learned at the show is that Sondheim’s Sunday in the Park with George is returning to Broadway. That definitely may be a contender on my wish list (I am afraid my wish list of shows is getting too long).

The finale to Broadway on Broadway was all the performers singing together the song “New York, New York” with the crowd singing along to the words displayed on the screen while thousands of pounds of confetti fell from the sky.

Broadway on Broadway was a wonderful experience and, definitely, one that I would recommend to anyone.

Everybody Loves Wife

Wife got some nice, ego-boosting news today: she got a job offer from the employer that was her second choice. Though this is an incredible position at a wonderful company, Wife has already accepted the job that was her first choice. I think she ought to have written a rejection letter that looks something like this (this is funnier if you know who made the offer, but Wife said I can’t reveal that tidbit):

Dear Employer:

Thank you for your offer of employment. Due to the large number of highly qualified employers contending for my services, competition was extremely intense. Unfortunately, I regret to inform you that your offer of employment was not successful.

I wish Employer the best of luck in its future endeavors.

Sincerely,

Wife

Update: Wife just read this post and sent me the following email: "Ummm...my email to Employer sounded pretty much just like that."

*squeal* “I’m on Bleecker” *squeal* “I’m on Bleecker”

(Note: This post is best read while quietly humming Simon & Garfunkel's "Bleecker Street." If a certain someone is reading this during client counseling, you'd better just just keep the music in your head.)

Friday night, Wife and I took a walk around the neighborhood to find some dinner. After taking a long stroll through Little Italy, we stopped at a little Turkish spot near our apartment where I could enjoy a delicious falafel sandwich and Wife could eat the most incredible lamb “doner” pita imaginable. For those of who know Wife, how incredible is this: Wife’s one demand for dinner was, “I want meat.” As we ate, she insisted her slices of roasted lamb was “the best meal she has eaten in New York.” My favorite part: our huge falafel and lamb dinner cost us a grand total of seven dollars.

After dinner, we walked back to our apartment, when we passed a young woman standing on the sidewalk with a couple guys. As we walked by them, the woman squealed as she kept repeating, “I can’t believe I’m on Bleecker! We’re standing on Bleecker!” Wife and I looked at each other and smiled, realizing that this is an experience we will never forget. It’s one thing to visit New York City for a vacation, but it is another to call Greenwich Village home. The people, the landmarks, the history, the culture, the street vendors, the food—there really is something special about this city.

Who Am I? Why Am I Here?

I remember sitting on my father’s couch watching the 1992 vice-presidential debate between Dan Quayle, Al Gore, and the little known military hero James Stockdale (who was on the ticket with Ross Perot). Part of the reason I remember this debate so vividly is that this was one of the first political debates I watched when I really understood the issues. As I watched intently, trying to contemplate the debate intellectually, I was taken aback when Stockdale stepped up to the podium and began, “Who I am I? Why am I here?” Today, I felt exactly like Vice Admiral Stockdale.

Earlier this week I was invited to attend a seminar series on current issues in international taxation. Given that the topic sounded interested, I decided to attend (oh, they offer free catered lunch at each session—that helped my decision). This afternoon, I sat at the large conference table and the seminar began with the speaker turning to each of us at the table and asked us to introduce ourselves. There were thirty-four of us in attendance, representing thirty-one different countries.* As we made our way around the table, I realized that sitting around this table were, literally, the brightest minds in the world. Nearly every one of these men and women were the top graduate at the top law school in their native country. It was an honor to spend the afternoon with these attorneys, but terribly embarrassing to realize that I single-handedly dragged the average IQ of the room down so significantly. I decided to take my grandfather’s advice and “stay silent and let people suspect you’re an idiot rather than open your mouth and prove it.”

For anyone who might be interested in today’s topic, we discussed cross-border tax arbitrages for multi-national corporations. Basically, I can summarize the thesis in one sentence: huge tax breaks exist, which are completely legal and ethical, for corporations organized in multiple countries who have very smart attorneys. That leaves me with one question: why? These are not secret loopholes, but rather well-known escapes from significant tax liability, free for corporations to take advantage of if their attorneys can correctly organize both the corporate structure and the specific transactions. It could be that my mind is just too small to understand, but I am not sure why these bones were tossed into the tax code. Maybe more study would prove this wrong, but it seems that this is incredible motivation for corporations to take their business overseas; I just can’t figure out why international corporations should receive tax breaks over domestic ones.

* My program consists predominantly of American attorneys who specialize in taxation, but, apparently, mostly international corporate attorneys were invited to this series.

Q & A: What Kind of Security Does Law School Have?

Former law school had some interesting security. I remember the signs that would be posted around finals time: “Undergrads using law school facilities will be removed by campus police.” Personally, I never saw it happen—but the signs were always put up before finals. I frequently wondered, how would the school know if an undergrad walked into the library? No one ever checked IDs, and even if they did, our IDs did not say we were law students. Last Spring, former law school had a problem with a certain homeless gentleman who decided that the student lounge was a great place to live (hey, there was a big screen television and a nice couch to sleep on in front of it). Such situations would never occur here at New Law School (actually, they would never occur at almost any law school, but especially here).

New Law School has pretty incredible security. For one thing, every single student, faculty member, and staff member has an identification card. That is common at most schools, but, here, the identification picture takes up almost the entire card. The other aspect of the card is that it is programmed to only allow each person into certain areas.

In order to get into any campus building, there a minimum of one guard checking our identification (most buildings appear to have two guards at the entrance). I am not talking about undergrads getting paid five dollars an hour to sit at a desk and do their homework—these are professional guards ensuring that each person entering the building matches the picture on their card. Besides the human guards, most buildings then require actually swiping the identification card at a turnstile in order to gain entrance (basically, it is just like getting on the subway).

Putting it all together, entry into a building works like this: first, there is a single-file line I need to stand in, holding out my card for the guard’s inspection. Then, there is a card-reader atop a turnstile that I need to swipe my card through: after swiping my card, the light will either turn green or red. If it turns green, I can enter. If it turns red, a guard will instantly appear, and escort me out if I don’t have a good explanation. What I find amazing is that even after entering Law School building, the process must be repeated to enter the library (which is in the same building).

So, the University is able to keep incredible tabs on whom has access to what and when they can go where. For instance. I can enter the law school, the libraries, the gyms, and the student center, but I cannot get into the science building or other buildings that do not pertain to my field. If University decided to cut off access for a particular person, within two minutes their access to every campus resource or selected campus resources could be terminated.

Thanks for the question, BL.

Questions and Answers

Several people have asked various questions about Law School, NYC, and this blog. As I get time, I will answer a few of them (and that is probably all the posting I will do).

Help Me Sound Interesting

It is official! I received my employment packet via UPS this morning. While I have two weeks until I start my new job, there are so many decisions to make (if you know me, you know I hate decision). Besides figuring out health insurance, I get the wonderful task of deciding on extra deductions such as, accidental death and dismemberment, life insurance, flex-medical account, transportation, vision, dental, and much more.

Oh! The truly difficult part is that I have to write a blurb about myself that includes previous work experience, information about my new role at Company, hobbies, talents and any other interesting facts I would like to share, to help Company employees (approx. 500 at this office, plus all the world-wide employees) get to know me. I am dumbfounded as to what I should write. Unfortunately, Husband is the one with all the hobbies and talents. I just try to stay as busy as possible so I don’t think about how boring I truly I am. So here is my thought… I have two weeks to develop some hobbies and interesting talents. HELP!!!!!

Why So Skinny?

As I was walking across Manhattan today, I realized something: almost everyone in NYC is thin. No, the people don’t seem freakishly skinny, but they slimmer than their counterparts across America. I wonder why that is. Here are a few ideas:

• The food in the Big Apple is so expensive that nobody can afford to eat.
• The rats running around the city causes its residents to lose their appetite.
• The city is filled with drug addicts who can’t keep weight on.
• They are all models (or want-to-be models) and not allowed to eat.
• There are few fast-food chain restaurants, so residents are more likely to grab healthier choices, like falafel or sushi, when they want something quick.
• Speaking of food, portion sizes are generally smaller than they are in other parts of the country.
• Instead of “Big-Gulps” and endless refills of soda pop, New Yorkers will rarely get more than twelve ounces of calorie-laden drink at one sitting. Generally, New Yorkers are keen on drinking water throughout the day.
• Since everyone walks everywhere, they get plenty of exercise to keep their slim figures.

Yeah, it’s probably the combination of their better diet and constant walking. Any thoughts?

Wife is Dancing Her Happy Jig

The wait is over—Wife has accepted a job offer.

In the past two and a half weeks since we have been in NYC, Wife has gone on approximately fifteen interviews with various employers. Every single one of the interviewers told her effectively, “We will be making our decision in the next couple of weeks.” That was nice, but she felt a bit too impatient to wait long. Well, today she received both a telephone call and an employment contract from the company that was her number one choice.

At the directions of Wife, I will not reveal who her employer is or their industry, but she will have an excellent position with a first-rate international corporation.

World Trade Center Cross

Husband already touched upon our Saturday adventure, but I thought I would expound upon one aspect. Tomorrow marks the 6^th anniversary of the day that nineteen terrorists hijacked four planes, flying two of them into the World Trade Center Towers, one into the Pentagon and the last one crashing into a field in Pennsylvania after the passengers retook control of the plane.

I am sure we all still remember that day as if it were yesterday, each of us affected by the tragedy. As Husband and I walked by the eerie sight where massive high-rises once stood, we walked by a large steel cross. This cross is referred to as the “Ground Zero Cross.”

After the collapse of the buildings, thousands of people from across the globe began to clear the site and search for survivors. On September 13, 2001, Frank Silecchia discovered the 20-foot cross amongst the rubble of 6 World Trade Center. Those involved in the recovery and cleanup process began to use the cross as a shrine, leaving messages, cards, flowers, and even kneeling in prayer praying before the cross. Construction workers, firefighters, police officers and family members began holding weekly Sunday prayer services at the site. The names of fallen police officers and firefighters were also scribbled on the cross, along with the message "God Bless Our Fallen Brothers".

The following month, with the approval of Mayor Rudy Giuliani, a pedestal was created for the cross and it was moved to Church Street near Liberty. The cross was moved last year to St. Peter’s Church due to the reconstruction of the new PATH train station. That is the spot where Husband and I were able to admire this cross, constructed of steel beams from the fallen towers that were welded together.

As yet another year passes since that devastating day, it is hard not to recall all the raw emotions. This year is even more emotional as I am living mere blocks from where the Twin Towers once stood. As Husband and I walked down the streets it was hard not to recall the images of thousands of people running for their lives, covered in ashes, and fearful of all going on around them as they fled in panic down the street that Husband and I casually strolled down. I never want to forget those images. To the families and friends of the ones who lost their loved ones, our thoughts and prayers are with you. We will never forget them.

Hellooooo? Anyone Out There?

The fun of blogging is getting to communicate and dialogue with our friends and family. Unfortunately, just about the only dialogue is from us to you. What, don’t you like us? We know lots of people are reading this because our counter is shooting up surprisingly quickly.

Wife tells me that I must have terrified everyone with what I wrote about privacy. So, let me try this again: we don’t want potential employers googling our names and having this blog come up. If a potential employer/professor/stalker somehow finds this blog, we don’t want anything to make it blatantly obvious who we are.

Here is the information that I figure will make it “blatantly obvious” who we are:

* Our last name. This is obvious.

* Our first names. This would make our identities clear. My program is small, so this would give it away.

* Our previous locations. Again, this information would reveal our identities to anyone looking at our resumes.

* Our previous employment positions. If you know us, you know what I am talking about.

So, the point of this post: don’t give any of the above information about us away, but then feel free to comment as much as you like. No, comment more than you would like. Tell us how much you like us. Tell us how special we are. Tell us how entertaining our blog is. Tell us how reading it is the highlight of your day. Yes, we really are this shallow. Yeah, I know I am laying the sarcasm on pretty thick, but seriously, we want to hear from you.

Journey Through the Financial District

Wife and I had an adventurous afternoon, walking over to the Financial District to do a little bit of shopping. We spent a tremendous amount of money (but we found tremendous bargains) on two articles of clothing that I will desperately need in the coming weeks and months: a new suit and a winter coat. While the shopping doesn’t make a very interesting story, we did see some of New York’s most famous sites on our journey.

In the heart of the Financial District is the location that New York City is probably best known for right now—Ground Zero. Wife and I stood against the fence and gazed at the place where 2,603 Americans perished six years ago this week. Wife and I visited this same spot over a year ago, and at the time I was shocked that Ground Zero was just an empty hole in the ground. Now, it is still just an empty hole with construction trailers all surrounding the location. I just find it a little surprising that the construction of the new towers is taking so long.

We also stopped and looked at Trinity Church on Wall Street, which is one of the most historical churches in America. In 1696, Governor Benjamin Fletcher approved the purchase of land in Lower Manhattan by the Anglican community for construction of a new church. The parish received its charter from King William III of England on May 6, 1697. Its land grant specified an annual rent of one peppercorn due to the English crown. The present day Trinity Church is considered a classic example of Gothic Revival architecture. When the current church building was consecrated on Ascension Day May 1, 1846, its soaring Neo-Gothic steeple dominated the skyline of lower Manhattan and was a welcoming beacon for ships sailing into New York Harbor. Today, skyscrapers have risen all around it.

On our way home, we walked by the Woolworth Building. The Woolworth Building, climbing fifty-five stories, is one of the oldest, and one of the most famous, skyscrapers in New York City. More than ninety years after its construction, it is still one of the fifty tallest buildings in the United States as well as one of the twenty tallest buildings in New York City. Today the building houses, among other tenants, the New York University School of Continuing and Professional Studies' Center for Global Affairs.

On our way home, Wife and I walked down Wall Street. Wall Street is a city street in lower Manhattan that runs through the historical center of the Financial District. Wall Street was the first permanent home of the New York Stock Exchange, Several major U.S. stock and other exchanges remain headquartered on Wall Street and in the Financial District, including the NYSE, NASDAQ, AMEX, NYMEX, and NYBOT. It is amazing to realize that all of this is less than two miles from our apartment.

Another historic site that we walked through New York City Hall Park, home of City Hall. The building houses the office of the Mayor of New York City and the chambers of the New York City Council. New York's first City Hall was built by the Dutch in the 17th century on Pearl Street. The city's second City Hall, built in 1700, stood on Wall and Nassau Streets. That building was renamed Federal Hall after New York became the first official capital of the United States after the Revolutionary War. Plans for building a new City Hall were discussed by the New York City Council as early as 1776, but the financial strains of the war delayed progress. The Council chose a site at the old Common at the northern limits of the City, now City Hall Park. The building is the oldest City Hall in the United States that still houses its original governmental functions. Constructed from 1803 to 1812, New York City Hall is a National Historic Landmark.

Finally, we stopped at J & R Music and Computer World. This was a special treat for me, because I have loved shopping on their website for years. I have purchased various electronics throughout the years, and now I was able to explore their four-stories of electronic-gadget goodness.

New Friends and Lots of Food

Wife has informed me that since I have neglected my newfound blogging duties for most of this week, I am required to write a post tonight (we are an exciting bunch on a Friday night). The last few days haven’t been particularly exciting—unless you consider studying the minutia of tax law enthralling (I’m thinking of writing a post on interesting elements of tax…at least two of our readers may find that interesting). In the last couple hours, Wife and I did get out to have a little bit of fun.

A few of my new law-nerd friends who are familiar with NYC invited Wife and I out to explore the area, so they could treat us to some of their favorite eateries in the neighborhood. When Wife and I got the invitation to go out for food, we expected to be eating a late lunch/early dinner with these city-folk. With this expectation, we skipped lunch. Instead of having lunch together, our new friends took us to their favorite spots to find sweets and desserts.

We started our exploration by stopping at a famous little hangout called, The Tea Spot. We went inside for a moment and tried a sample of their White Strawberry Iced Tea. While the sample was exceptionally good, we felt a little more like a coffee drink, so we kept on walking.

Next on our journey was what we are told is “THE place to get coffee,” J & B Coffee Shop. While the place is known for its exception coffee at great prices, it is even more famous for its barista, Jimmy. Jimmy, the remarkably friendly and cheerful gentleman behind the counter, has the incredible ability to remember all of his regular customers’ favorite drinks. We witnessed this in action: when we walked in, Jimmy instantly asked the woman who brought us if she wanted her usual, “Freshly brewed iced coffee, with one sugar, and skim milk.” A minute after we arrived, another customer walked in and Jimmy offered him a chipper welcome and then made him his usual drink without any prompting. After looking at the menu for a few minutes, Wife and I decided to share an iced coffee—it was exceptional. J & B’s is definitely a must-stop for the coffee connoisseur in Greenwich Village.

We continued our journey walking over to Rocco's Pastry Shop. We walked in and looked around at the delectable pastries. This little pastry shop was probably filled with the best aroma I have ever encountered. Our hosts bought a box of cannolis, but Wife and I decided to pace ourselves and not try anything here at Rocco’s (hey, we’re not pigs).

We next stopped at Magnolia Bakery. While a classless guy like me may never have heard of the place before today, it is apparently a legendary bakery known around the world. We had to stand outside and wait in line for over half an hour just to enter this little bakery to see their selection (they have a full-time guard outside just to monitor the line). I looked up Magnolia bakery and learned that the exterior of the bakery, as well as its cupcakes, were featured in Lazy Sunday, a Saturday Night Live flick. The bakery was also featured on Sex and the City, in the film Prime, in which one of the characters throws Magnolia pies at his ex-girlfriends, and in The Devil Wears Prada, in which the character Andy says at one point that she needs to get to the bakery to pick something up for her boyfriend (I found this information on Wikipedia). In the last few weeks, I learned that cupcakes are now “the thing” here in the city. Apparently, the cupcake craze was started in the mid-1990s by Magnolia Bakery. Wife and I each tried one of their delicious little cakes (I never had such wonderful icing in my life).

Finally, we stopped at a little shop where wife and I tasted the peach Italian ice. Though all of us felt too filled up with sugar to actually buy anything, the little café was extremely gracious in offering us each a sample. After our taste of Italian ice, we said goodbye to our friends and headed over to Law School.

Law School keeps incredibly tight control over who can enter the building and where each person may proceed once they enter (I will probably write an entire post on this someday). Wife wanted to see Law School’s incredibly unique library, so I gave her a little tour. I would love to explain why Law School’s library is so special, but that would instantly reveal our location (but I will probably end up explaining it sometime anyway).

After our time in the library, Wife and I decided that we ought to get something a little more substantial for dinner (an iced coffee, cupcake, and bite of Italian ice wasn’t quite enough for the day). We decided to head over to the “the best and cheapest falafel place in town” to grab a bite. Wife and I decided to order two different items and share them both. We ordered a falafel sandwich and a humus sandwich (neither of which we were familiar with). We took our sandwiches over to Washington Square Park to watch the street performers and eat our dinner. We opened up our sandwiches and began to eat. Wife tried a bite of the falafel sandwich and announced, “I don’t like it—you can have. it.” As I ate the falafel sandwich, Wife nibbled on the humus sandwich. After eating about a quarter of the sandwich she announced, “It tastes like dirt, you eat it.” So, we learned something today: don’t take wife for falafel or humus; just stick to Chinese.

Husband’s Note: Wife generally eats anything she is given, and she is willing to try just about anything. But the falafel, and especially the humus, were pretty strange (I even had trouble getting humus down—and I eat EVERYTHING).

The Joy of Interviewing

I am starting to alarm myself because I am actually enjoying all of these job interviews. Before arriving to NY, I was terrified by the four interviews I had scheduled. Now, I find myself looking forward to the interviews. Perhaps it is because I don’t get a whole lot of human interaction at the moment that I enjoy sitting down and talking with possible employers (besides, of course, my meaningful tax conversations with Husband).

Much to my amazement I have been offered interviews with several large, reputable companies for some excellent positions (that I am completely unqualified for, but…shhhh…don’t tell them). I have enjoyed learning more about these companies and how they operate their businesses. I do hope that one of these jovial interviews actually turns into an offer, but in the mean time, I am really enjoying myself!

Subway Serenade

Today, I had the wonderful pleasure of riding the subway Uptown for a job interview (normally, I try to walk, but I wasn’t about to walk 120 blocks. What amazes me about the ride is that it can take an hour just to go 6 miles. Back where we are from, living 6 miles away from work was incredibly close—ah, those were the days of automobiles).

On my way home, I was in a rather empty car for once (around 10 people were in the car with me) and one creepy gentleman decided that he would attempt to entertain us in exchange for our money. I must admit that this gentleman was a tad intimidating. He was decked out like a pirate, ready to take over the subway—complete with eye patch and all (I’m serious about that). Well, suddenly this man turned to us and started talking loudly. He announced (imagine this being spoken loudly, but very slowly with a slight stutter), “Ladies and gentleman. I hate to bother you hard working people, but I am in need of some money. The only thing I can rely on to provide me that money is my accomplished voice. I am going to sing you a little song.” Next thing I knew the guy was singing “Ain’t Too Proud to Beg.” While I contemplated for a brief second standing up and joining him in this melody (hey, I am unemployed and could use some extra cash as well!), it was a little painful to listen to him butcher the song. In fact, the lady across from me proceeded to cover he ears with her hands. (I wished I had my mp3 player with me. It seems to be the trend in NY for everyone to have mp3 players to cover up all the noise from the streets—I still haven’t decided if it safe to walk around with one in a city filled with muggers). So I proceeded to tune out the troubadour and read a stack of papers I brought with me.

After a moment, I looked up to discover this guy standing directly in front of me, inches away from my face, singing and holding his hat under my nose. It is one thing to ask strangers for money, but you do not get that close to a stranger for any reason whatsoever. As sternly as possible I told the gentleman, “Get away from me.” The lady next to me seemed quite flustered by this spectacle and she was rather grateful I told him to back off. The man decided that our car wasn’t providing him with enough income, so he proceeded on to the next car where I am sure he entertained everyone there. Or maybe the next car felt the same way about him that we did.

Which Broadway Musical?

Ok. I lied about being gone for a few days. I just want to point out that there is a poll on the right side of the blog asking which Broadway musical I should take Wife to go see (the poll will be open until . If you have an opinion that you would like to share, write a comment convincing us which musical is best. Now, I will go back to hiding in my stacks of volumes of tax codes, cases, and treatises.

You Might Be A Tourist If...

So apparently I look like I know something about the city of New York. I have been a New Yorker for two whole weeks now. My new geography must show because it appears that the tourists think I am a real New Yorker! It seems like every time I go out on the street, whether it is heading Uptown for a job interview or just around the corner to the neighborhood deli, a tourist stops me to ask for directions. Unfortunately, I am not usually much help, since I still get confused as what is Uptown and what is Downtown in this huge city.

I wonder what makes these tourists think that I actually know directions to obscure locations. Is it that I wear tennis shoes with my business suits (don’t laugh—you try walking forty blocks to a job interview in heels. Don’t worry, I put the uncomfortable heels on in time for the interviews). Maybe it is the fact that I walk fast with a purpose and rarely look up at the skyscrapers. Perhaps what makes me look like a New Yorker is that I watch the cars and not the lights when preparing to cross the street. As Husband wrote about last Saturday, just because the pedestrian has a green light doesn’t mean that the taxis will actually stop. Words of advice if you visit NYC, watch the traffic, not the light. No one ever got run over by a traffic light, but the cars will kill you.

Now that I am a seasoned citizen of the city, I decided to put together a little list of how to spot a New Yorker verses a tourist based upon my observations of the Big Apple. Jeff Foxworthy has made a career of his “You might be a redneck…” lines, told with his slow Southern drawl. Picture me telling these lines with a thick New York accent.

1. You might be a tourist in NYC if you pronounce Houston Street like the city of Houston, Texas. The correct way to pronounce Houston Street is "how – ston." Yes, it is spelled like the city, but pronounced like the street.

2. You might be a tourist in NYC if you refer to 6^th avenue as the "Avenue of the Americas" or, worse, 7th avenue the "Fashion Avenue".

3. You might be a tourist in NYC if you wear an “I heart NY” t-shirt. Better yet, if you wear any NY paraphernalia.

4. You might be a tourist in NYC if you wear a camera around your neck and stop constantly to take pictures of everyday objects, such as my apartment building.

5. You might be a tourist if you carry a NYC Guide/map. (I will probably always carry a subway map in my purse. I am just too fearful of getting lost).

6. You might be a tourist in NYC if you stop in the middle of the sidewalk and look up.

7. You might be a tourist in NYC if you refer to directions as North or South. In NY it is uptown and downtown.

8. You might be a tourist in NYC if you and your friends/family walk 5 by 5 on the sidewalk. (Please. Never walk more than 2 by 2.)

9. You might be a tourist in NYC if you stop at a crosswalk and wait for a green light when there are no cars coming.

10. You might be a tourist in NYC, if you smile for longer than 10 seconds.