Presidential Candidate Quiz

This is from today’s Wall Street Journal. I thought it was interesting:

Match the presidential candidate with a description of his or her legal career (some descriptions courtesy of the NYT):

(A) Hillary Clinton
(B) John Edwards
(C) Rudy Giuliani
(D) Barack Obama
(E) Fred Thompson
(F) Mitt Romney

(1) An intense former prosecutor
(2) A folksy former prosecutor
(3) A civil litigator from a tony regional firm
(4) A superstar trial lawyer
(5) A Harvard Law Review president who turned down BigLaw for civil-rights litigation
(6) Harvard JD/MBA who never practiced a day in his life but said he’d consult lawyers as president

(Answers: A3, B4, C1, D5, E2, F6.)

Meeting with the IRS

Recently, I received an email inviting me to attend a presentation by the IRS at Law School. When I received the invitation, I was rather busy, so I didn’t think much about it but I marked October 25^th on my calendar. This afternoon, I entered a boardroom at Law School where I was welcomed by a friendly gentleman holding out his hand and greeting me, “Hi, I’m Don Korb.” The name rang a bell, but I couldn’t place from where. The two of us made small talk for a few minutes, mostly about the rainy weather we are having today here in New York. After a few minutes, the ten of us sat around the board table and Mr. Korb began his presentation. That’s when the lights went off in my mind—this was Donald Korb, the Senior Counsel for the Internal Revenue Service (i.e., the big boss).

President Bush nominated Donald Korb to the office of chief counsel in 2003, and he was confirmed by the Senate. He is the chief law officer for the IRS and an assistant general counsel for the Treasury. The chief counsel supervises more than 1,550 attorneys who are assigned among the IRS National Office and the major operational divisions of the agency. The chief counsel’s office plays a central role in the Administration of the federal tax laws. Its attorneys provide guidance on the correct legal interpretation of the tax laws, represent the IRS in litigation, and provide all other legal support the IRS needs to carry out its mission of serving American taxpayers.

As he sat with the ten of us around the table he explained that he would like us to consider joining their tax policy department were we could actually write the law, by writing published Revenue Rulings explaining and interpreting the tax code. I suppose this just proves my status as a tax nerd, but I am still in awe that I sat next to the chief counsel of the IRS while he explained why I should consider working on his staff.

I See Dead People (okay it is more like person)

I enjoy my new job and it is going quite well. The only disadvantage of my current situation is that I have more work than I can get done everyday. Most days I don’t take a lunch break but I always try to get out of the office for a few minutes to stretch my legs and clear my head. Last Thursday was a typical day in New York City (well, if you can call NYC normal), when I left the office, covered my ears with headphones, and proceeded up 9^th Avenue for a quick afternoon stroll around the block.

I tend to get lost in my thoughts when I am walking and frequently pay little attention to what is going on around me (this is the same person that walked right smack into the middle of a protest at her University and was smacked in the head with a picket sign in order to realize her surroundings). Anyway, I was walking up 9^th Avenue on a busy Thursday afternoon, when I realized that there were several police, an ambulance, a fire truck, and a throng of people (many more than normal) right in front of me. Thankfully, I became aware that something was wrong before the police tackled me for proceeding through the yellow caution tape which barricaded the crime scene. To my horror I saw a very disturbing sight. A homeless woman was lying on the side of the sidewalk dead. How am I sure that she was deceased? Well a few minutes later I walked by that site again and saw the lady being put into an ambulance with the sheets over her head, just like on television. I never heard anything on the news or read anything in the papers regarding this death. It is only October and so far NYC has been experiencing very good weather and warm temperatures. I can’t help but wonder what will happen to all of these people that call the sidewalks, benches and stairs home once the cold winter hits?

I Like Dell

My notebook computer had to go back to Dell for repair this past week, and I am absolutely thrilled with the service. My trusty notebook has been with me for two years and eleven months. During that time, it has gone everywhere and done everything with me. There have not been more than a couple of days in that thirty-five month period when my computer has not gotten significant use. My notebook generally gets turned on first thing in the morning to check email and headlines and a few minutes later it is thrown in a bag and taken to law school, where it proceeds to be opened, closed, and carried all throughout the rest of the day. During law school, when I wasn’t cramped into a cubicle, it was common for me to be typing briefs at Jack-in-the-Box or Burger King for hours. Even after coming home, the computer generally stays on until bedtime. When I’m not typing briefs, or doing research on WestLaw, Lexis, or RIA, I’ll often spend my free time surfing the web. I have converted my music library to MP3, so even for entertainment purposes, my computer is pretty much the center of my life. Needless to say, the computer gets a lot of use. I would like to say that I treat it well, but it is a work-tool that has its share of wear and tear. My constant typing has worn the face off most of the keys. The touchpad shows considerable wear on the center (instead of the grainy feel it is supposed to have, it now has a smooth, slippery feel). The paint is coming off the palm rests. Sadly, over the years some cracks have shown up in the base of the unit.

About two weeks ago, I began to notice the hinge holding the monitor open was loose, allowing the monitor to swing more than it should. A few days later, I realized that the metal hinge inside base was actually cracked. Dell included a three year warranty for manufacturing defects with my notebook. In all honesty, I am not really sure if a cracked hinge is a manufacturing defect. I could make a case for how it could be, but these things happen after almost three years—notebook computers that get a lot of use wear out. Well, with thirty-five days left on my warranty, I called Dell to see if they would help. Without putting up any kind of an argument, technical support rep offered to arrange a pick-up so they could fix the notebook. He explained that the hinges come in a set of two, so they probably would replace both of them.

My notebook was picked up by DHL at 8:00 last Friday night. DHL’s tracking website shows that it was delivered to Dell’s Tennessee service station on Monday morning at 7:35. At 8:45 this morning (Tuesday), my notebook was returned to me in Manhattan. Not only did Dell replace the hinges, but they also:

- Replaced the back cover with a completely new cover

- Replaced the base of the notebook with an all new body

- Installed a new keyboard

- Installed a new touchpad

- Replaced the palm rests

- Installed the latest version of the firmware (BIOS)

Essentially, the brains inside the notebook remain the same and the screen is the same (although the “frame” it is in is new), but the entire exterior is brand spanking new, clean, and scratch free. Actually, that’s not quite true: on the bottom of the notebook, the metal doors for the motherboard and RAM are the same—and the paint is coming off pretty badly.

It is not often that “big business” goes above and beyond what is either asked or expected of them, but this is one case where the customer is very satisfied. Of course, if Dell shocks me and sends a bill for this work, I will be replacing this post with an angry diatribe. Until that time, I just wanted my hundreds and hundreds of readers to know how happy I am with Dell at this moment (ok…tens and tens of readers…maybe ones and ones of readers).

Family Day at Law School

Introductory note: for those, who have never read our blog before, we are a couple in New York City, where I attend law school. In order to keep our anonymity, we don’t use our names, nor do I write the name of the law school. However, the pictures posted are real.

This past weekend, Wife got to experience a taste of law school. A few weeks back, Law School sent out announcements that there will be this special “family day.” I asked Wife if she would like to participate, and she responded with a shrug and responded, “Sure, could be fun.” Without thinking much about it, I signed us up for the festivities. Honestly, we then forgot about it until late last week when I had a sudden panic attack that we had missed it—and my fears were relieved when I checked the calendar.

On the morning of Family Day, Wife and I walked over to Law School for the festivities. When we arrived to the courtyard of Law School, perky greeters welcomed us with a cup of coffee and our nametags while we were entertained by “doo-wop” singers (basically, Wife describes the singers as Boys II Men if they were aged twenty years). Photographers were there to snap our family pictures (and they gave us a free print). As we entered into the law school, I realized that this would be a much bigger deal than either of us had anticipated.

Upon entering the Law School, the Dean greeted us and thanked us for coming with a friendly handshake. This man is one of the most powerful five or ten people in all of legal education, and he took an entire day to personally meet the family of all the students, faculty, and staff of the law school. This quite simply blew my mind. I tried to explain to Wife whom she had just met; it would have been much easier to explain if the Dean had been more arrogant and aloof instead of so friendly and approachable.

We were ushered into a large reception hall where a full breakfast spread was presented for us. For the first time since we have been out here in New York, I ate lox with my bagel. Wow…I’m really not sure if I have ever eaten anything better than that in my life (other than, of course, Wife’s cooking). Maybe my breakfast was so outstanding because the lox were on a real NY bagel; maybe the lox are better here in New York as well. Either way, Wife and I agreed that the breakfast was phenomenal.

After breakfast, we went to class. We had our choice amongst about five different classes, all taught by professors who are regarded as the best in the world in their field. We chose Constitutional law, where we participated in a lively discussion on the Supreme Court’s historic treatment of the 14^th Amendment. We left our class and went on a tour of the Law School and the surrounding area.

When we got back, Law School presented us with a lunch they were incredibly proud of. Law School treated us to, “A taste of New York.” Throughout the main building, various stations were set up to give us a sampling of the best food that New York has to offer. There was a sampling from Little Italy, China Town, Coney Island, and there was also a sushi bar (but I am not sure what part of New York that was supposed to come from). The food was decent, but nothing compared to the lox and bagels for breakfast.

Law School wanted us to experience an academic treat—something truly significant. Law School put together a short lecture series and panel discussion with four of the world’s leading scholars on election law to discuss imminent political issues upcoming in the 2008 That was an interesting two hours. Early next year, a synopsis of what we heard will be published by the Law School.

Our experience ended with “Tea with the Dean.” I was a little unsure what this would entail, but it was quite simple: more food, specifically coffee and desserts of every shape and form. After Wife and I each had a “black and white cookie,” we left to go back to go home, but first we were each given a bag filled with souvenirs.

Yet Another Tax Quote

"People think taxation is a terribly mundane subject. But what makes it fascinating is that taxation, in reality, is life. If you know the position a person takes on taxes, you can tell their whole philosophy. The tax code, once you get to know it, embodies all the essence of life: greed, politics, power, goodness, charity. Everything’s in there. That’s why it is so hard to get a simplified tax code. Life just isn’t simple."

Sheldon Cohen

Former IRS Commissioner

(If the cartoon is too small to read, click on it for a larger picture)

I'm Still Alive

I have been informed that it is about time that I write a post. I am an official Manhattan working citizen. I started my new job just over two weeks ago and I love it.

Where do I work? That is a question that I have been asked quite frequently. Let’s just say I work for an interactive advertising agency; it is the number one interactive advertising agency in the world and ranked in the top ten of all advertising agencies.

What is an interactive advertising agency? I wondered that myself when I began. Some services that we offer are digital branding, systematic design, multichannel marketing, online advertising, e-commerce, technology based advertising. If you don’t know what all those things are, it is probably best not to ask me as I am really only concerned with the accounting aspects.

The atmosphere of an advertising firm is different from what I am used to. Besides being more casual and laid back, the personalities are unique, and work is generally specific for this field. I honestly did not know what I was getting myself into when I accepted this position. In my interview, I was informed that the company is going through drastic growth and it is about time that they get their accounting department up to speed to match that growth. In the near future we will be adopting a whole new computer system and I really think it was my excitement over the thought of getting to help lead the company to the next level that won me the job. If you know me, you know that Husband’s love for technology has rubbed off onto me. Yes. I admit it. I am an accounting nerd that gets very excited about using a new software that I have never been blessed with the opportunity to use before. Not only will I eventually get to use, but I get to figure out how to adopt our company’s current processes and make them more efficient using the new system. This is all incredibly exciting for me. Unfortunately, it has yet to be determined when we will get to make this big switch, so in the meantime I get to learn the current processes (which are a little outdated) and determine how we can streamline those so that I don’t pull my hair out in frustration over wasting time with old technology. Thank goodness for my love of spreadsheets!

I have really enjoyed getting to know my new coworkers and we all seem to get along very well. That being said, going to work really makes me miss my old coworkers. While the atmosphere at my previous employment was at times unsettling, I made some amazing friends, whom I miss terribly. What would be great is if we could move all of them out here!

Work has really taken up most of my time. There is something about starting a new job. Even if the work is really not all that difficult, it is still mentally draining trying to learn everything and keep everything straight.

Quote of the Day

Judge Learned Hand (yes, his real name) wrote in the 1935 2^nd Circuit decision Helvering v. Gregory:

“Any one may so arrange his affairs that his taxes shall be as low as possible: he is not bound to choose that pattern which will best pay the Treasury: there is not even a patriotic duty to increase one’s taxes.”

Helvering v. Gregory, 69 F.2d 809, 810 (2d Cir. 1934), aff’d 293 U.S. 465, 55 S.Ct. 266, 79 L.Ed. 596 (1935).

de minimus

I have spent the last few hours studying the Joint Committee on Taxation’s “Estimate for Federal Tax Expenditures for Fiscal Years 2007-2011.” One thing I find disturbing: any tax expenditure that is $50,000,000 a year or less is considered “de minimus” and not even factored into the budget. Call me crazy, but it seems to me that fifty-million dollars here, fifty-million there—add it all up and pretty soon we will be talking about some real money.

Speaking of de minimus, last night Wife went to Bagel Bob's to pick up our week’s worth of bagels during their $.35 Monday night special. The baker, who is starting to recognize Wife, gave her a dozen bagels for the price of a half-dozen. So, our bagels came out to 17 ½ cents each, and there is no tax. That news just makes my bagel even tastier every morning (sorry, Linda).

Manna in New York City

I am proud to say that I have eaten the same thing for breakfast every single day that we have been in New York. Each and every day, I enjoy a piece of manna in New York, God’s gift to the world: a scrumptious bagel. People ask me if I am getting tired of bagels—absolutely not! I doubt I will ever become tired of these delicious pieces of manna. Because she loves me, wife goes out to Bob’s Bagels every week for their Monday night special when fresh bagels are just thirty-five cents and buys a week’s worth for me. Who ever knew that thirty-five cents could bring so much happiness?

New Yorkers love their bagels and they love the bakeries where they buy their bagels. Amongst New Yorkers, there are passionate debates regarding where to buy the best bagels. Most New Yorkers will agree that a fresh bagel should never be toasted, but while some love the large, doughy bagels, others prefer chewier, dense bagels. No matter what the preference, there is a bakery that will make the perfect bagel for you.

What is a bagel? The word bagel is thought to derive from the Yiddish word bugel, and from the German word bugel, which means a round loaf of bread. Bagels were brought to America by Jewish immigrants from Eastern Europe as a breakfast food.

A bagel is similar in size and shape to a donut, but made of only flour, water, yeast and malt. This dough is boiled in water and then baked. This boiling, or “kettling,” gelantinizes the gluten in the dough mass, sealing the surface, and retaining the full flavor a slow baking. It is this process that makes NY bagels so special—many bakeries today just steam the bagels instead of actually boiling them. The result is a dense, chewy, doughy interior with a shiny, browned and chewy exterior. Bagels are often topped with seeds baked onto the outer crust with the most traditional being poppy or sesame seeds. Some are mixed with cinnamon and raisins, while others have salt sprinkled on the bagel. My personal favorite is the “everything” bagel, on which they put, you guessed it, everything. Poppy seeds, sesame seeds, onion flakes, caraway seeds, garlic flakes, pretzel salt, and pepper, are all popular toppings that most bakers put on the everything bagel.

So, where should you get your bagel when you visit New York? Everyone seems to have their own preference, but here are some of the most popular bakeries.

H&H Bagels

H&H Bagels is among New York City's most popular bagels and are well loved by fans of the sweeter, fluffier, doughy bagels. H&H Bagels are available for delivery world-wide, so you might find them in your city. From what I can tell, these are the most expensive bagels in the city, ringing up at a whopping 95¢ each. Wife and I each enjoyed one of these wonderful treats on the day that we took our cruise. Wow…it was really that good.

According to their website, H&H Bagels was founded in 1972 by Helmer Toro and has grown to become one of the largest bagel manufacturers in the world. From its original location at Broadway and 80th Street in New York City, H&H has expanded to a plant on 46th Street at 12th Avenue where bagels are produced for shipment throughout the United States and around the world. H&H produces “millions and millions” of bagels each year.

H&H Bagels has been featured on numerous television shows and movies. Most recently H&H appeared on NBC's "Seinfeld" and on the feature film "You've got Mail" staring Tom Hanks and Meg Ryan. Other television shows that have featured H&H include NBC's "Friends", "Saturday Night Live", and "LA Law", CNN, Good Morning America, ABC's Wide World of Sports, USA Network's US Open, and many other television programs and movies.

Bob’s Bagel

This is where Wife buys me my bagels. The bagels are big and chewy, with a nice, slightly crunchy exterior. Locals in Greenwich Village insist that the best bagels in New York are made here. Typically, the bagels are 70¢ each, but on Monday evenings the price drops down to just 35¢. Simply heaven on earth.

Ess-a-Bagel

This is another exceptionally popular bakery for bagels. There are violent arguments amongst New Yorkers as to whether Murray’s or Ess-a-Bagel offers better boiled bread. While they offer another of the doughy bagels, Ess-a-Bagel said to offer slightly smaller bagels. Wife and I have not yet visited this establishment, but it is on our list of places to go soon. Bagels are 70¢ each.

Murray's Bagels

Smaller than H & H Bagels, but are still the doughy style, Murray's bagels are considered by many to be the best in the world. It appears to me that Murray’s is the third most popular bagel in the City. Bagels are only 75¢. Wife and I tried these bagels once. While our bagel was good, we really didn’t feel it lived up to the hype. Locals who come here particularly love the flavored cream cheeses (which are argued to be the best in New York as well). It is a treat just to listen to locals order their bagels (they take it quite seriously). A popular order is asking for the doughy middle of your bagel to be scooped out so that more fillings can fit inside. That seems like such a waste.

Bagelfeller's

Conveniently located for tourists in Midtown, near Rockefeller Center, this bakery sells the chewy, denser bagel style (which many New Yorkers love). Bagels are only 60¢ here. This is another place Wife and I have not yet graced.

Kossar’

This Lower East Side bakery is most famous for its bialys, but Kossar's also offers dense hand rolled, kettle boiled malt bagels for 65¢ (while their bialys are 50¢). Nope, we haven’t eaten here yet either.

Bagel Hole

Many New Yorkers argue the best bagel is in Brooklyn at the Bagel Hole in Park Slope. Bagel Hole features the dense, chewy bagel. Wife and I have not tried these 55¢ treats (of course, the only time we have eaten in Brooklyn thus far is when we visited Costco).

There are many other wonderful bakeries here in New York famous for their bagels. In a perfect world, we will have an opportunity to try the bagels at all of them.

The Verdict Is In

Today's big news here in Manhattan is that a jury found that Isiah Thomas, the coach of the New York Knicks, did commit sexual harassment against Anucha Browne Sanders, a former employee, and that Madison Square Garden should pay $11.6 million in damages for wrongfully terminating her in retaliation of her harassment allegations. I have no idea what genius at MSG decided not to settle this suit, but the last month has been an absolute public-relations nightmare for the Knicks. This verdict ensures that the result is a financial nightmare as well. The tab: Madison Square Garden owes $6 million for condoning a hostile work environment and $2.6 million for retaliation. Chairman James Dolan owes $3 million for his role. Even if the verdict gets reversed on appeal, the legal fees in this case will be astronomical.

Since I have a special interest in the trial attorneys who litigated this mess, I thought I would share a little about the first-chairs on either side (something you probably haven’t heard on the news).

The case is a big victory for Anne Vladeck of a name partner in the small firm Vladeck, Waldman, Elias & Engelhard here in New York. Vladeck who earned her undergraduate degree at the University of Pennsylvania and her law degree at Columbia law school, is an adjunct professor at Columbia. She focuses her practice on employment matters, including discrimination, sexual harassment, defamation, union-side labor law, and litigation.

On the losing team is Ronald Green, co-founder and name partner at Epstein Green & Becker. Green tops the wish-list for corporate executives needing representation when sued for sexual harassment. He also has a rather long list of letters after his name. He earned his bachelor degree at NYU, then earned his juris doctorate at Brooklyn Law, followed by an LL.M. at George Washington University in Labor Law. According to the bio from his firm, he has a Ph.D. pending at the University of Cincinnati (I wonder what that is in). Before co-founding his firm, Green served as a captain in the U.S. Army Judge Advocate General (JAG) Corps. He then gained labor regulatory expertise while working for the U.S. Department of Labor (working in the areas of contract compliance and civil rights).

The verdict now brings more questions to my mind than answers. For instance, how long will the appeals go on?

The defendants have made if very clear they will appeal, even arrogantly implying they will win—but on what grounds do they plan to appeal? Will an appeals court find any reversible error?

Will David Stern and the NBA just turn a blind eye to the reprehensible behavior that the jury concluded occurred? Players get fined for not wearing a suit and tie before and after games, but this is ok? Really? Dallas Mavrick’s owner Mark Cuban gets fined millions for making remarks the NBA deems to be out of line, but with a straight face they say this isn’t their problem?

The jury clearly believed the plaintiff over Isiah Thomas: shocking testimony came out in court of Thomas making horrible remarks about the fans who buy Knick’s tickets. According to plaintiff Anucha Browne Sanders, Thomas said he didn't gave a ... uh, "hoot" about white-season ticket holders. Will the fans really stand for this?

In the basketball world, there is the near unanimous opinion that Thomas has done an utterly horrible job with the Knicks. How long can this man stay employed? For several years, MSG chairman James Dolan has passionately defended Thomas and his blunders. Why? How long will this last?

Which World?

While studying tax policy, I began to contemplate a question about what people would prefer in life. If you wouldn’t mind, leave a comment telling what you think (and why). There is, obviously, not a "right" or "wrong" answer.

Imagine two worlds. You could choose to live in either one, and the two worlds are completely identical except for the salaries. Now, which would you rather live in:

World A: In this world, you have income of $50,000 a year and everyone else in the world gets $25,000 a year.

World B: In this world, you have income of $100,000 a year and everyone else in the world gets $250,000 a year.

Assume that the value of a dollar is exactly the same in both worlds.

So, which world would you rather live in?