Times Square Memo

Dear Drunk Times Square Party-goers:

Please, get out of my backyard.

Love,

A Frustrated Times Square Resident

P.S. Seriously, we love you tourists - you're what make this neighborhood special. But, please, develop some manners.

What I Got for Christmas

On Christmas morning, I began unwrapping my gifts from Wife. First I opened a toothbrush. That was followed by deodorant. Of course there was a tube of toothpaste. Next I got a couple packages of underwear and undershirts. Yes, those were all real gifts, but I can't complain, because Wife knows how to pick out great gifts for me. Fortunately, here so does her work. Here is a gift her company sent home for me:



Here is another one:

One Atheist's View of a Gideon

A Gideon (an organization of business men who distribute Bibles) gave a Bible to outspoken atheist Penn Jillette. If you are familiar with Penn, you know he is a man who boldly speaks his mind. Here is a video of him sharing his thoughts on the experience. I found it very interesting.

It's a Cold, Cold World

Sure enough, it snowed on Friday. We didn't receive the six inches of snow on Friday that the optimistic weather reports promised, but we did get quite a bit.

Saturday afternoon Wife and I enjoyed playing in the snow and ice at Central Park (along with a few thousand of our closest friends).

On Sunday morning, we walked to church in the snow. But something happened while we were at church - it rained. The rain managed to melt a good portion of the fluffy white stuff. Fortunately, our apartment overlooks a garden, which remains covered with snow, so Wife continues to live in bliss.

The weather has now turned even colder. This morning, we walked to work with the thermometer reading in single digits. Wife is thrilled that the cold weather is putting a layer of ice over her precious snow to "preserve the pretty."

Let it Snow! Let it Snow! Let it Snow!

I am so excited that I just can’t seem to fall asleep. My wonderful little Acuvue Weather Forecaster keeps popping up with a severe weather warning. WE ARE GOING TO HAVE MORE SNOW! In fact, tomorrow we are expected to have over 6 inches of snow with more to follow throughout the week. Could we actually have a White Christmas?

I know that there are many of you reading this blog right now thinking I am a fool - you are yelling at the computer or shaking your head in disbelief. But I cannot help it. I love snow. There is just something about it that makes me so happy. Maybe it reminds me of my days as a kid building snowmen, sliding down the big steep hills or building snow angels. I am sure that if I had to drive in the white fluff, my opinions would change rather drastically.

The only negativity about snow, when you live in Manhattan, is the day after when the snow has been pushed up against the sidewalk ledges and you have to cross a major street (my mind turns to 42nd) leaving you to step in a huge, yucky puddle of slush.

It finally began to feel like Christmas on Tuesday when we received our first few flakes. My coworkers know (and do not quite understand) my love of snow and my eager anticipation for the first snow. All of Tuesday morning, I was getting teased that it was snowing, but when I looked out the window there was nothing but an air conditioner. At approximately 12:30, I had to go see our CFO and as I walked out I heard “the boys” (as I’ve affectionately named my coworkers) encouraging me to look out the window. Sure enough big, FAT flakes were falling down from the sky. At that time Husband called me to make sure I wasn’t missing our first snowfall. As strange as it may seem to many of you, seeing the snow made my day. Thankfully, the snow started back up that night so I could take a short stroll through the beautiful white fluff.

After all of that, you can imagine my excitement to learn that we are expecting huge snowstorms in the next couple of days. Starting tomorrow morning, NYC will hopefully be covered in a blanket of white snow.

Surprise Cake Gone Wrong

It took me a minute to get this, so make sure you read the story under the picture. Rumor is that really did happen, and this is a real cake from Walmart. This cake was a surprise from someone leaving a job at an insurance claims office.

Okay so this is how I imagine this conversation went:

Walmart Employee: "Hello, Walmart, how can I help you?"

Customer: "I want to order a cake for a going away party this week."

Walmart Employee: "What you want on the cake?"

Customer: "'Best Wishes Suzanne' and underneath that 'We will miss you.'"

White Cold Stuff

Today, we experienced what Wife has been eagerly anticipating for the last several months.

I walked home tonight in the snow. I learned a shocking truth: snow is really cold. It is a new lifestyle to walk inside and try to brush all that white stuff out of my hair, off my coat, off my glasses, out of my eyebrows, off my shoes, and out of my collar.

Upon entering our apartment, I was greeted by Wife as she sat gazing out the window, clapping and squealing, "Look at all the pretty snow." It takes very little to entertain us, which is quite fortunate because this little bit of snow will undoubtedly have melted when we awake.

The Song of My Life: I'm Billing Time

This song goes up there on my list of funniest songs ever. It is written and performed by the talented attorney vocal group Bar and Grill Singers.

Sung to the tune of Cyndi Lauper's "Time After Time," it feature hilarious, but true, lyrics such as:

If you come to my office or call my phone,
I'm billing time.
If you stop me at parties to whine and moan,
I'm billing time.
If I think of you when I am all alone,
I'm billing time.
If you're late for appointments,
I will be waiting and billing time.

(Actually, I don't bill my time for when I think of the client when I'm all alone...generally).

Carnegie Deli

There was good news and bad news. The bad news is that last night, soon after I finally got home about 8:00 in the evening (an early night for me), my Blackberry started buzzing with a message telling me I was needed to work on a big project all day today (I probably would have been disappointed, but Wife had to work all day as well).

The good news is that the client I was working on bought me dinner from Carnegie Deli. Carnegie Deli is known for their outstanding sandwiches, but they are also known for their ridiculous prices (it's a bit of a tourist trap).

Soon after Wife and I arrived in New York, we walked by Carnegie Deli as an angry patron was screaming about how he just paid $45 for a burger, fries, and soda. That was the last time Wife and I contemplated eating there. Well, today my client bought me one of their corned beef sandwiches (one of the things they are particularly they are famous for).

I thought the tales of the size of their sandwiches were exaggerated - they are not.

For those concerned with the cost, this sandwich only set the client back a mere $14.95.

Getting in the Holiday Spirit

Though both Wife and I had to spend most of the day at our respective offices, we spent the evening taking in some of the best Christmas scenes the City has to offer.

We started out going to see the famous tree at Rockefeller Center. Here's my summary of that experience: ridiculously, freakishly, insanely crowded. That's all I have to say about that.

We moved over to another crowded area to see displays at Saks Fifth Avenue, which was probably the most impressive portion of the evening. Last week, we spent plenty of time enjoying the Macy's holiday experience. Frankly, Saks probably beats them.

Last year, Wife desperately wanted to see the laser-light show at Grand Central Station. Unfortunately we didn't make it last year, so we decided to stay her permanently just so we could experience the light show. Wow...that was overrated.

Finally, we perused over to Bryant Park to see the tree, watch ice skaters, and browse all the little holiday shops. This evening, we started getting our first snow flakes. All we need is a white Christmas to make the scene complete. Without a doubt, nobody does holiday spirit like New York City.

Our Inside Joke with Sam Waterston

On tonight's all new Law & Order, the episode ended with Jack McCoy, Sam Waterston's character, remarking, "I'm too old to play Hamlet." To the uninformed, that may sound like a typical line in the script, but understanding the background reveals an inside joke.

Early in his career, Waterston played the title role in Shakespeare in the Park's rendition of Hamlet. This year, Shakespeare in the Park once again performed the same play. Again, Waterston played a leading role - but in 2008 he was too old to play Hamlet, so he instead starred as Polonius.

This summer, Wife and I had the privilage of watching Waterston's memorable performance, where we learned that Waterston may be too old to play Hamlet, but he's still more than capable being the star of the show.

Advising the Mayor

During the long holiday weekend, Wife and I spent some time advising Mayor Bloomberg regarding a few of the issues plaguing the City. Wife discussed some precarious financial situations while I addressed the pressing legal issues of the city. Ok, it didn't quite go down like that. But Wife and I did get to shake Mayor Bloomberg's hand as he warmly greeted us (with the warmth that only a seasoned politician can provide).


On an unrelated note: Do not send Christmas cards to any address except our NEW address (August '08). Anything sent to any other address will NOT be forwarded. If you need our new email address, shoot us an email and we will be happy to send it to you.

Career Ambitions

The Bar Exam: The Results Are In!

Friday was an exciting day for our household. Mid-afternoon on Friday, we learned that Husband passed the New York Bar Exam. I am so proud of Husband for this accomplishment. This is the second Bar Exam that he has passed (and, hopefully, the last exam he will ever have to take).

Earlier in the week Husband learned that the results would be posted at 9:00 AM on Friday morning. Husband and I are usually the first ones in our respective offices every day, but Friday we both decided to go in late and wait for the results to be posted. The anticipation was mounting as we waited for the results. There was one major problem. Apparently the New York Bar Examiners didn’t anticipate that over 15,000 eager soon-to-be lawyers would be all logging on to check their results at the same time. As soon as the results were posted, the website went into overload and began to crash. Needless to say we kept trying to check the results, but we couldn’t gain access to the website. After about 15 minutes of trying, we decided we better get to work.

At work we both continued to try to gain access in between meetings and actually get our work done. Mid-afternoon I was finally successful in gaining access to the website to Husband’s results. I quickly called him and read to him that The New York Bar Examiners would like to congratulate him on passing the New York Bar Exam. I was thrilled and couldn’t help telling everyone I knew of this great accomplishment! He has worked so hard over these last several years and I am so proud of him.

Debriefing After Our Formal

After spending last weekend shopping for formal wear, our black-tie gala went very well. The food was awesome. Half the time, I didn't know what I was eating, but from the five-inch prawns and seared tuna appetizers, the sea bass entree, and ending with the chocolate torte and cheesecake dessert, the food was absolutely decadent (yeah, I know that sounds ostentatious, but it's an inside joke).

The celebrities were out in force. It looked to me like there were a handful of A-listers everyone wanted to greet, several handfuls of B-listers who were relatively popular throughout the night, and a ton of C and D-listers desperately trying to be seen. I'm not going to run down the list of whom was there (two reasons:first I don't want to drop all those names; second, I really didn't recognize most of them).

There is one name I will drop: the main entertainment for the night was Jay-Z. If you know me, you know that I am way, way too white and nerdy to be down with Jay-Z, but he did an outstanding job. Why was I so impressed? First, he kept it extremely clean (not something I would usually associate with him). Second, everyone from the young socialites to the old rich snobs seemed to really enjoy him. Third, there are some performers who are so talented, that even when their skills are not quite your cup of tea, you need to sit back and admit that they have real talent - that is exactly how I felt.

I have no idea when, or if, we will be invited to another event like this again, but we have our formal duds ready to go next time we get the call.

Our Surprise Formal

Earlier this week, Senior Partner calls me and says, "Associate,* I have a couple tickets for a black tie gala at Extremely Exclusive Location, would you and your wife..." To which I immediately interjected, "Yes! We'll go." This coming week, Wife and I will be attending a formal charity gala. Senior Partner warned me that the firm cheaped out and only bought $8,000 tickets so we will not have access to the green room to meet and greet the celebrities, politicians, and professional athletes before the event, but we should plan on mingling with them afterward. I don't want to say where our event will be held, but imagine the location known for being the best view in New York City.

Within two hours of getting the news, Wife had found a new formal gown (she can describe it better than I can, and she would explain that it is not really a "gown" - it's a dress for formal events. Use your imagination). This morning, I bought a tuxedo, which is not something I ever planned on owning, but I figure that if I just wear it two or three times purchasing tux is a better deal than renting one (and I am told I will definitely wear it at least a couple times a year).


* When speaking of work-related matters, I will just call myself "Associate." I can't imagine writing, "and Partner said, 'Husband'..."

Bragging About Wife

Wife has strictly forbid me from discussing her job on the blog, but I just need to post about her recent award. This week, her company had their annual "state of the company" gala with about a thousand employees gathering for speeches, a party, and awards. Wife was given a very prestigious award at the ceremony. I find this especially impressive because: 1) out of about a thousand employees, the number of awards can be counted on one hand; 2) Wife "crushed her competition" in the voting tally; 3) Wife works in a department that has NEVER received an award at this ceremony (she works in the department that nags managers to stop spending money and get their accounts in order; shockingly, the department has never been popular - until Wife took it over). But probably the most impressive aspect is that when Wife walked on stage to accept the award, she was honored with a standing ovation by all of her thousand coworkers in the theater.

Security

For obvious reasons, I have no intention of ever blogging about my work. But here's a work-related blog, because strange things rumble around in my brain. Over the last few weeks, I have kept myself busy with this question: would it be easier for a terrorist to smuggle contraband onto an airplane or into my office. I know I should always respond with the lawyerly, "It depends." But, frankly, I think it would be tougher to get an explosive into my office. I'm pretty sure we have more security guards than an airport. Our security system is certainly more advanced (and that's all I will say about that).

I Love Cheap Food

When people hear about my love for cheap food, I frequently get one question: "Umm...will you still eat like that when you're working for a big law firm?" The answer: of course I will. Wife and I just returned from Chinatown, where we ate an amazing meal, consisting of chicken and corn soup, all the pork dumplings we could eat, and sesame pancakes. The grand total for our feast was six bucks even.

Coming Soon to a Theater/Televison Near You

One day this week I just had to get out of the office for a few moments. Normally, I never leave the building from 8:00 a.m. until sometime after 8:00 p.m., but on this day, I just needed some fresh air. I left our building and started to walk up the street. Suddenly, I saw a sign with the big, bold headline, "Warner Brothers." The sign explained (in language undoubtedly written by a lawyer) that a shoot was in progress and proceeding past the sign constituted consent to have one's image and actions used for any and all commercial purposes. Curiosity got the best of me, so I continued past the sign. I saw plenty of cameras and crew members, but I didn't recognize any stars (nor could I figure out what was being filmed). So, if you happen to see anything made by Warner Brothers, keep an eye out for me bumbling down the street trying to figure out what was going on. If you recognize me, please let me know what movie or television show I'm staring in.

Not Dead Yet

I apologize to the regular readers of this blog for the blogging sabbatical of the last two months (and special apologies to the seven of you who emailed me this past week to remind me that I have a blog).

I am not sure of the purpose and direction of this blog anymore, which is a problem since I am the primary author. Wife and I started this blog just a year ago when we were beginning a nine-month excursion in Manhattan. Countless family members and friends asked us to keep them appraised of our adventures. With that in mind, Wife and I thought the blog would be a good way to chronicle our year in NYC, both for others and ourselves. But something happened along during our year here: New York City went from being an exciting adventure, to simply being our home. Our status suddenly changed from "tourist" to "domiciliary."

Wife and I feel unsure of how to proceed with the blog. We have never intended to have an public online journal to share the private details of our lives. But we do enjoy the interaction with family and friends through the blog (primarily through Linda's comments and other's emails).

Another complication about writing on the blog: our lives are suddenly rather boring. Well, at least the information we can share is boring. Wife would love to share about new products and advertising campaigns that you will soon see from her clients - but she can't. I have an urge to share interesting stories about companies you're familiar with, but that is a complete taboo. So, we're not too sure what to talk about. We don't feel like sharing editorial commentary on politics. There is really no reason to share our opinion on the news of the day. Most of the readers have no interest in reading theological analysis.

A story I can share: not long ago I was going to work, getting ready to walk into our skyscraper. I noticed several television crews nearby, but I thought nothing of it. As I walked up to the building, I was stunned when a microphone was shoved into my face, a camera pushed into my path, and a reporting asking for comment regarding news of the day. I was taken completely off guard, but responded as coolly as I could, "No comment." I didn't bother telling the reporter that I had no comment because I had absolutely nothing intelligent to share on the subject. Even so, it was nice to be asked my opinion.

Experiencing Greenwich Village: Washington Square Park

One of Greenwich Village's most famous attractions is Washington Square Park. When wife and I found ourselves with a free dinner hour, we enjoyed taking our dinner to the park and eating on a bench while enjoying performances by street artists. On days that I thought my brain would turn to mush from studying too long, I enjoyed grabbing a slice of pizza or a falafel and taking it to the park to watch the people, the dogs, and just relax for a few minutes and soak in the atmosphere.

While Washington Square Park is well known around the world, few actually know the history of the park. the park is named for George Washington, who served as Commander-in-Chief of the Continental Army during the Revolutionary War and presided over the Constitutional Convention in Philadelphia in 1787. On April 30, 1789, six years after the victory of the colonists, Washington was inaugurated in New York City as the first President of the United States.

The parkland was once a marsh fed by Minetta Brook. It was located near an Indian village known as Sapokanikan or “Tobacco Field.” In 1797 the Common Council acquired the land for use as a Potter's Field or common burial ground. The field was also used for public executions, giving rise to the tale of the Hangman’s Elm which stands in the northwest corner of the park (on a side note, the death penalty is now banned in New York).

The site was used as the Washington Military Parade Ground in 1826, and became a public park in 1827. Following this designation, a number of wealthy and prominent families, escaping the disease and congestion of downtown Manhattan, moved into the area and built the distinguished Greek Revival mansions that still line the square’s north side. One of these provided the setting for Henry James’ 1880 novel, Washington Square. In 1835, the park also hosted the first public demonstration of the telegraph by Samuel F.B. Morse, a professor at New York University, which is adjacent to the park.

Soon after the creation of the Department of Public Parks in 1870, the square was redesigned and improved by M.A. Kellogg, Engineer-in-Chief, and I.A. Pilat, Chief Landscape Gardener. The marble Washington Arch was built between the years 1890 and 1892 to replace the popular wooden arch erected in 1889 to commemorate the centennial of Washington’s inauguration. The architect Stanford White modeled both structures on the Arc de Triomphe in Paris. Two statues of Washington were installed on the north face of the arch in 1918, Washington as Commander-in-Chief, Accompanied by Fame and Valor by Hermon MacNeil, and Washington as President, Accompanied by Wisdom and Justice by Alexander Stirling Calder.

Other monuments in this park are J.Q.A. Ward’s bust of steel manufacturer Alexander Lyman Holley (1890), Giovanni Turini’s statue of Italian nationalist leader Giuseppe Garibaldi (1888), a World War I flagpole, and the central fountain which was moved here from Fifth Avenue and 59th Street in the mid 1870s.

Use of public space in Washington Square Park has also been redefined throughout the 20th century. Fifth Avenue ran through the arch until 1964 when the park was redesigned and closed to traffic at the insistence of Village residents. With the addition of bocce courts, game tables, and playgrounds, the park has become an internationally known meeting ground for students, local residents, tourists, chess players, and performers.

(Information from NYC Government Parks Department)

Exploring Greenwich Village: Bleecker Street

For the past year, where Wife and I lived, one of our cross streets was the famous Bleecker Street. Bleecker Street is a famous street in New York City's Manhattan borough. It is perhaps most famous today as a Greenwich Village nightclub district. The street is a spine that connects a neighborhood today popular for music venues and comedy, but was once a major center for American bohemia. Nearby sites include Washington Square Park and music venue Cafe Wha?, where Bob Dylan, Jimi Hendrix, Bruce Springsteen, Kool & the Gang, Bill Cosby, Richard Pryor, and many others began their careers.

Here are a random list of interesting cultural references to our beloved Bleecker Street.

* 11th and Bleecker is mentioned in New Line Home Entertainment's 1990 production of Teenage Mutant Ninja Turtles.

* Japanese pop superstar Ayumi Hamasaki visited Bleecker Street during recording of her (miss)understood album. The pictures were later published in Hamasaki's famous "Deji Deji Diary" that is published in each issue of ViVi Magazine.

* Bleecker Street is the name of a trail at Hunter Mountain.

* The Saint of Bleecker Street, an opera by American composer Gian Carlo Menotti, earned him the Pulitzer Prize for Music in 1955.

* Long-running television series Friends featured Bleecker Street signposts in several cut-scenes.

* Humorous web comic Alien Loves Predator features Bleecker Street in some episodes and also on an "AlP" T-Shirt.

* Bleecker Street is mentioned in the Steely Dan song "Almost Gothic" from the album Two Against Nature.

* Simon and Garfunkel have a song titled "Bleecker Street" on their album Wednesday Morning, 3 A.M.

* Bruce Springsteen, frequent visitor of the Bleecker Street club Cafe Wha?, says "Cat somehow lost his baby down on Bleecker Street" in his song "Kitty's Back" off his album The Wild, the Innocent & the E Street Shuffle.

* Bleecker Street is mentioned in the song "Punkrocker", featuring Iggy Pop, by The Teddybears.

* Bleecker Street is referenced in Stephen King's The Dark Tower series, notably in The Wolves of the Calla.

* Doctor Strange’s Sanctum Sanctorum is located at 177A Bleecker Street.

* Bleecker Street is mentioned in the song "New Amsterdam" by the band Travis.

* Bleecker Street is mentioned in the songs "Cindy's Cryin'" and "Phil" by Tom Paxton.

* Bleecker Street is mentioned in the song "What Do You Know About Love?" by Lloyd Cole.

* Bleecker Street is mentioned in the song "Underground Town" by ska band The Toasters.

* Bleecker Street is mentioned in the song "New York Girls" (aka Can You Dance The Polka) by British folk rock band Steeleye Span.

* Bleecker Street is mentioned in the song "Bleecker Street" by Joie Blaney of Joie/Dead Blonde Girlfriend.

* Much of the 2007 film No Reservations (starring Catherine Zeta-Jones and Aaron Eckhart) is set in a restaurant on the corner of Bleecker and Charles streets. The name of their fictitious restaurant is 22 Bleecker.

* In The WB series What I Like About You, Holly and Valerie live in an apartment on Bleecker Street.

* Bleecker Street is mentioned in the song "Tin Angel" by Joni Mitchell (on her 1969 album Clouds), and in her "Song for Sharon" from the album Hejira.

* The Marc Jacobs store on Bleecker Street is mentioned in the novel Bergdorf Blondes by Plum Sykes as hangout for emaciated young women.

Exploring Greenwich Village - Coffee Shops

Coffee in Greenwich Village just seems natural. Not only is the bohemian atmosphere conducive to coffee shops, but it’s hard to walk around the Village without thinking about Central Perk from the show Friends (the fictitious coffee shop was apparently located on our street). As I prepared to lock myself in the library before class or Bar review, I always found a good cup of coffee was a great way to start the day. I’ll admit, while I like coffee, I’m not a coffee snob. My idea of a good cup of coffee has always been McDonald’s. Spending $5 for Starbucks is something I have always refused to do. Here in Greenwich Village, I found the perfect coffee shop - J & B Coffee. Two men run this little coffee shop together. The prices are great, the coffee outstanding, and the service is even better. For $1.35, I could get a large cup of coffee. Besides having great coffee, if you ask for milk, they steam it for you (so, you essentially have a cheap latte). After going in two or three times, I was greeted to, “Good morning sir! Would you like your usual?” And they actually remembered what my usual was! I found that incredible considering that every morning there was a constant line of exhausted souls desperate for their morning coffee lined up out the door. For those who get coffee from them frequently, they have “Buy Ten Get One Free” cards. For every cup you buy, they are supposed to stamp the card once – however, I found that they frequently stamp the card several times.

J & B Coffee

123 W 3RD St
New York, NY 10012

Exploring Greenwich Village: The Cage

New York City is famous for its street basketball. The heart of the intense b-ball action are on the courts on West 4th Street Courts, also known as "The Cage," right here in Greenwich Village. The courts are next to the West Fourth Street-Washington Square subway station (servicing the A, B, C, D, E, F, and V trains). "The Cage" has become one of the most important tournament sites for the city-wide "Streetball" amateur basketball tournament, and is famous for its non-regulation size court. Because the courts are so small, more emphasis is given to banging inside (for you non-sports fans, just think "tough physical play"). Usually the sidelines are simply ignored during play. Due to the large number of players who come to play here (especially from the Bronx) competition for playing time is stiff. The players in “The Cage,” are very good. Because of its reputation numerous national commercials have been shot at The Cage. Former NBA player Anthony Mason and current Miami Heat player Smush Parker are some of the nationally recognized ballplayers to learn their tough style of play from The Cage. When I would return home, I would always enjoy stopping for a few moments to watch these hungry players try to prove themselves.

According to the Village Voice:

“The West 4th Street League, founded by a limousine driver named Kenny Graham, has carved its own place in asphalt history. Among the notables who have filled the Cage are Dr. J, Walter Berry, Jayson Williams, and Anthony Mason’s Primetime squad won five titles in the early 1990s. West 4th Street officials estimate that their league attracts more than 100,000 spectators each summer, numbers that Rucker Park rivaled only in its heyday during the late 1960s and early 1970s. West 4th's talent is big, but the court's too small to contain all the flying elbows. To some tourists, this may look like a steel-cage wrestling match. "If you don't like a physical brand of basketball," says A-Train, "stay away from West 4th.”

Exploring Greenwich Village: Hallel Food

I'll admit it. I'm a sucker for good food. Of course, my criteria of "good food" might be a bit odd. I measure good food by: 1) how cheap it is; 2) the size of the portion. If the food tastes good, that's a great bonus. I found food heaven on the corner of Bleecker and Lafayette.

Earlier this year Wife and I were on our way to Chinatown to grab dinner when Wife commented, "Lamb sure does sound good." As we headed to the subway tunnel, I spotted a sign, "Lamb on a Pita $3." I turned to Wife and asked her if she wanted to try it. She immediately, and vigorously nodded her head (she's a trooper). After looking over the menu, wife ordered the lamb on a pita, while I ordered the chicken and lamb over rice combination platter. Our entire bill came to $7. I watched as heap upon heap of meat was scooped into our to go container. Our sack of food weighed about four pounds. Wife and I took our sack back to our apartment and started to eat - the food was simply amazing. We both ate all we wanted, and it didn't look like we had made a dent in the pile. The next morning, I made omelets with the meat as the filling. It was just as good as dinner the night before. The next day, I used more of the meat for omelets. We still had leftovers. All told, for $7, we had four meals for two people. And it was good. Very, very good.

Since that first chance encounter, wife and I have visited this vendor several times. After our second visit, the owner knew us and had our order memorized. The service is fast and friendly, the food is excellent.

Shaq Likes My Hood

According to the New York Post, Suns' center Shaquille O'Neal has been seen recently playing pickup basketball at the Reebok Sports Club on Columbus Avenue in New York City. That's just a few blocks from us.

Experiencing Greenwich Village: Falafel

The day after arriving in Greenwich Village, I began to notice signs everywhere advertising "the best falafel in town." While I consider myself reasonably well cultured when it comes to experiencing different kinds of food, I had never heard of a "falafel." But, despite my ignorance, I was immediately drawn to the food. Maybe my attraction was due to the fact that it was something new. Maybe it was because of all the signs. Or maybe it was just because all the advertisements said it was just two bucks, and I couldn't find anything else anywhere close to that price. Whatever the attraction was, I quickly dragged wife to try our first falafels.


Falafel is made from fava beans or chickpeas (or a combination of the two). The Egyptian variation uses fava beans, while other variations generally use chickpeas. Chickpea falafels are served across the Middle East, particularly in Israel, and have been popularized by expatriates of those countries living abroad. The beans used for falafel are soaked, then ground with the addition of a small quantity of onion, parsley, spices, and then deep fried.


The chickpea has an amazing history of its own. The chickpea was used as a food item in Palestine before 4000 BC, and was a common street dish in ancient Rome. Historians note that the chickpea was one of the earliest crops cultivated in Mesopotamia. Archeological evidence identifies chickpeas in the Sumerian diet before 2500 BC.


Falafel is generally served in a pita (either inside the pita, which acts as a pocket, or wrapped in a flat pita). The falafel balls, whole or crushed, are topped with "salads," consisting of lettuce, tomato, onion, and often a little carrot and purple cabbage. A wonderful sause, called, tehina, is then drizzled over the top. To add a bit of a kick, I then pour hot sause over the top


While falafel sandwhiches are amazing by themselves, what makes them absolutely amazing is paying an extra fifty cents and having a few scoops of humas smothered inside the pita before the other ingredients are added. This is, without a doubt, one of my favorite meals of all time (an opinion which Wife does not share).


When walking through Greenwich Village, you will find countless places that want to sell you a falafel - but there is one shop that stands head and shoulders above the rest: Mamoun's Falafel. The lines are always incredibly long, but they move shockingly fast. Know what you want to order before you get in line (this is very important). When the clerk points at you and shouts,"Next," be prepared to immediately shout out what you want. Failure to observe this point will result in a painful belittling by the clerk and jeers from the crowd waiting in line (I have seen this happen to countless tourists). But the process is very easy. When the clerk points at you, just rattle off, "A falafel sandwhich with humas."

119 MacDougal St
New York, NY 10012
212-674-8685
Open 365 Days A Year
Open 11am - 5am Everyday

God Bless Airlines

I'm currently back in my old state (state I left a year ago - not the old state from four years ago). On my way here, I had a layover in North Carolina. I haven't spent much time there, but it seemed like a nice state. Nice enough that my luggage decided to stay behind and experience a little more of it. The airline promises me that my luggage will be delivered to me tonight - it had better...I need it. My grandmother trained me to ALWAYS pack necessities in my carry-on. That is advice I have followed religiously. Until this trip. I have also always been paranoid about dressing well when I fly (if you look good, they treat you well). But I threw that habit out for this trip. I have a business meeting at 7:30 tomorrow morning, and the only clothing I have with me are shorts, an old polo shirt, and grimy tennis shoes.

Experiencing Greenwich Village: The Pizzeria

One of the best foods to eat in New York is the pizza. Everybody loves pizza, and we take it VERY seriously here. We can break the genre of "pizza" into two primary types here in NYC: the kind of pizza where you buy the whole pizza ("the Brooklyn pie") and pizza where you order by the slice ("the Manhattan slice").

After we lived in the village for a couple of weeks, a coupon for the Pizzeria was delivered to our apartment. It was close, just around the corner on MacDougal, and it was cheap. For about eight bucks, we could get a whole pizza with three toppings (an amazing deal here in NY). Wife and I ordered our pizza with pepperoni, sausage, and olives - we agreed it was amazing. Not only do we get a great, quick meal, but we had leftovers for the rest of the week. We liked the pizza so much we picked up another coupon (or fifty).

While their whole pie is very good, the Pizzaria's slices are amazing. I found these slices earlier this year when I was studying for long hours and needed something quick. For two dollars and change, the Pizzeria provides a huge slice of pizza and a drink with free refills (one of the very, very few places that provides free refills in New York). To prove yourself a true New Yorker, you need to shake on some parmasian cheese, crushed red peppers, and then pour on some hot sauce. Then fold the slice over and enjoy. The slices here are absolutely amazing.

For those who aren't familiar with the Manhattan slice, what most pizzerias do is to bake their huge pizzas about 2/3 of the way. When a customer orders a slice, they then throw the slice into the oven to finish off the cooking process. Every customer gets a steaming hot slice that is simply out of this world.

New Yorkers love to argue about the best pizza parlors - but for my money, when I just want a slice, I run to the Pizzeria on MacDougal Street. It's cheap, it's quick, and it's very good.

Visit the Pizzeria's website HERE.

Experiencing Greenwich Village

This evening, Wife and I officially give up our Greenwich Village apartment. When we moved into the apartment last August, we were initially dismayed with the thought of squeezing into a studio apartment for a year. Within a week, we began to love our double studio overlooking Broadway. Earlier this week, we moved all of our stuff out of the old apartment and into the new one. As we started carrying boxes out, Wife actually started to cry – we really did grow fond of the place over the last year.

We also grew very fond of Greenwich Village. I remember our first evening in the city. Wife and I decided to take a walk to find something for dinner. We had arrived earlier in the day after taking a red-eye from the West Coast. By dinner time, we were completely disoriented. We were exhausted, annoyed, and starving. We wanted a quick, cheap bite to eat, but, after walking for what felt like hours, we couldn’t find anything reasonably priced to eat. The best we could find were pathetic little sandwiches. Wife was annoyed because she was so tired and hungry. I was annoyed because I just paid $20 for two small take-out sandwiches. As we sat and ate our sandwiches we really didn’t know what the year would bring. As it turns out, we lived around the corner from a plethora of amazing, cheap eateries. But it did take us a while to find them.

Over the next week or so, we will highlight some of our favorite places to eat in the Village. Frequently, tourists stop us on the street and ask us where they should go to eat (I suppose we look like friendly New Yorkers). We’ve been giving solicited advice on the street for going on a year – now we’ll give some unsolicited advice on the internet. To date, my post on my favorite bagel shops is the most post on the blog. Maybe people will be just as interested in our opinion on where to get pizza, falafel, Hallal, Chinese, and Italian.

One Bar Exam Story

The bar is, obviously, stressful. Most exam takers study long hours for the weeks leading up to the exam and many are unable to sleep the night before the exam. I am told that countless examinees have trouble sleeping for days, or even weeks, in preparation for big day. On the first day of the exam, we were told to arrive rather early in the morning. After a morning session of grueling testing, we all had to wait for about an hour and a half for the afternoon session to begin. One gentleman was understandably extremely tired. After returning from lunch, he sat down at his desk to wait for the session to begin. As he sat in silence, realizing that nothing would happen for about half an hour, the gentleman fell asleep at his desk. The test was handed out - a proctor put his test next to the gentleman's head. A proctor read instructions over the loud speaker (a very, very loud speaker). The man continued to doze. The announcement was made that we could begin the exam. The fellow never woke up. Several test takers around him felt horrible, but knew that if they woke him up, they risked immediate disqualification for communicating with another examinee. Even when time was called after the entire afternoon session was completed, the gentleman never stirred. When the six thousand test takers were released and made their mad dash to the exit, the gentleman was finally jolted into consiousness. Hopefully, he will be more well-rested before the February '09 Bar Exam.

It'll Take a Lifetime of Therapy to Get Over This

I won’t re-hash the entire experience – it’s just too painful – but here are few bullet points:

*Approximately 6,000 candidates took the Bar exam at my location (the most of any location in the country).

*Each of the candidates is a graduate of an accredited law school. The vast majority of them are very bright and work extremely hard. Yet over 40% of the candidates at my location will fail.

*Janitorial staff were on hand at the bathrooms to clean up the "messes" (and I saw many people vomiting due to the stress).

*Wife waited in line with me before each day of the exam. The sights she saw shocked her: several “pukers,” a couple nervous breakdowns, a bunch of hysterical criers, and hundreds of drug bottles.

* Over the last several days, a surprising number of people found this blog by googling, "Flunked the New York Bar Exam." Does Google know something I don't?

I doubt I will discuss the exam again until the results are announced in about four months. If I comment on it, I passed. If I make no reference to the bar, just expect to learn I’m retaking it again in February.

It is My Turn to Post!

People have been questioning where I have been lately, so I thought I would fill you all in on what has kept me busy as Husband studies for the Bar Exam. I have been putting in a lot of hours at work. A good friend once said (and he may have been quoting someone else, for all I know) “I go to work and stay late, not for the job I currently have, but for the job I want.” That has been my philosophy these last few months and thankfully it has paid off.

While the rest of the economy is starting to take a downtown, my company is continuing to strive (knock on wood) and we are opening up new offices. As of this past week I have officially been told that I will have the pleasure of running the financial aspects of one of our foreign offices as well as managing one of our most lucrative clients that gives us business in all our offices. What does this mean? Well besides the long hours, headaches and stress - this will mean that I get to learn a whole new financial system and attempt to implement it into our new office (that is the aspect I am most looking forward to). Once I have the system down and know what I need to do, I will then have to get our office setup with efficient, cutting edge procedures so that all financial processes, from A/R, A/P to Reporting, can run as smoothly as possible. I will then help hire more accountants and managers to run the day-to-day tasks. This new position is a huge obstacle in front of me, but I cannot wait to get started.

As you are undoubtedly aware, all companies have politics - I am sure to hit some speed bumps as I attempt to take control away from our “mother ship” and give us more control and power. Within the next two years, all American offices will be switch over to this new financial system that I am implementing in the office I will oversee. With me learning this system ahead of time, I will be better prepared to know what will need to be done so that we can successfully switch here in the US. My goal is to eventually become finance director of all of our world-wide offices (a position that does not yet exist) and lead the way for future expansion (Asia … here we come).

So besides work keeping me busy, I have been sorting out all aspects of our impending move. It is more complicated than one would think. The first task was to find a new place to live in the city that was close to both Husband’s firm and my office. Mission Accomplished. The next challenge is to decide what to do with all of our stuff that has been calling a storage shed home for the past nine months. On top of all that I need to pick out a new bed and that is something that leaves me completely spellbound (I welcome any advice on beds). These fun tasks (plus a visit back to where we lived for the last three years, and a business trip to our foreign office) will be keeping me busy for the next month.

Husband recently just celebrated a birthday and unfortunately he had to spend his second birthday in a row studying for the Bar Exam. I'm not sure that spending 13 hours studying in the library is his ideal birthday celebration. This will also be the second year in a row Husband will be taking the Bar on our anniversary. I anticipate this will be the last time Husband takes a Bar Exam. This is the last big test he will ever have to take. That has to be an exciting feeling! (I must admit I am a little envious he is done with school as I have still another year or so left of my MBA). It is fun and exciting times here in NYC!

Not Everyone Passes the Bar Exam

To help ease the stress of studying for the Bar Exam, I thought I would post a short list of notable men and women who failed. Certainly, there are countless names that deserve to be on this list that I left off, but here are a few;

• Jerry Brown: Attorney General of California (and former California governor). Failed the California bar once before passing.
• Hillary Clinton: Failed the D.C. bar exam in the 1970s, but passed the Arkansas bar.
  
• John F. Kennedy, Jr. (deceased): Son of President John F. Kennedy. Failed the New York bar twice, before passing on the third try. Served as an assistant district attorney in New York from 1989 to 1993.
• David Paterson: Governor of New York, failed the New York Bar Exam once, and he never sat for it again.
  
• Emily Pataki: Dughter of former New York Governor George Pataki. Failed the New York bar the first time, but passed the second time.
• Kathleen Sullivan: Former dean of Stanford law school, leading constitutional law scholar, and possible Supreme Court nominee in a Democratic administration, failed the California bar exam when she took it in July 2005.
• Pete Wilson: Former California governor. Failed the California bar exam three times, before passing on his fourth try.
• Richard M Daley, mayor of Chicago, failed twice.
• Ed Koch failed before going on to be mayor of New York City and more importantly the judge on the People's Court.
• Antonio Villaraigosa, mayor of Los Angeles, has failed the California Bar 4 times, and has yet to pass.
  
• Harold Ford, chairman of the Democratic Leadership Council (DLC) and is a former member of the United States House of Representatives from Tennessee.
  
• Pat Robertson. Yes, THAT Pat Robertson is a graduate of Yale Law School, but he failed the NY bar and never took it again.
• Greg Mathis, the television judge.
• Abraham Lincoln, the 16th President of the United States.
• Charlie Crist, governor of Florida, failed the exam twice.
• Jerry Brown, former California governor, managed to pass on his second attempt.
• Pete Wilson, another former California governor, did not pass until his fourth attempt.

Bar Exam Snacks

Studying for the Bar exam really isn't good for my waistline. Some major candy manufacturers are client's of Wife's - and they send her home with amazing quantities of chocolate. She has incredible self-control and eats none of it. But me...well...I'm enjoying the chocolate too much to care as I try to cram thousands of lists of elements into my head.

My law firm helped to heap on the calories by sending me a box of "brain food" along with a sweet card wishing me good luck, signed by my "Friends" at Law Firm. While the goodies are a wonderful gesture, the tremendous amount they spent on overnight shipping these boxes across the country disturbs me. Personally, I think a nice restaurant gift certificate, just for the amount they spent on shipping, would have been more useful. Of course, I suppose it would be taxable income. I'll have to check the tax code to see if there is an exception for a box of food from the definition of taxable income. I'll think about that after the Bar. I am in the process of expunging everything I ever learned about the tax code so that I can memorize the five factors the court will consider when determining whether a non-compete clause in a partnership agreement is enforceable (and thousands of other useless lists).

Love and Marriage in New York

In my Bar Exam studies, I have reached New York family law, which is a subject in which I have absolutely no previous knowledge. In my studies, I found a few discoveries surprising about New York law. I'm wading through new territory for me, so I'm finding these laws quite humorous:

* The law in NY actually provides that an engagement ring be given back to the gift-giver if the wedding is called off.

* Under old law (no longer good law), if an engagement is called off, a spurned person could sue her former fiance for "breach of promise to marry."

* Under old New York law, a father of a single woman could sue a man who has sex with his daughter for "seduction of an unmarried female."

* Under old law, a spouse could sue both his spouse and a new lover for adultery, alienation of affection, and criminal conversion (i.e., theft). Under current law, it is a felony to file such a suit.

* While a lawyer can generally take property as his fee, the lawyer cannot take a mortgage on a house.

* First cousins and step-siblings CAN legally marry.

* 18 year olds have the legal capacity to marry. 16 year olds can marry with the consent of both parents. 14 year olds can marry with consent of both parents and a judge (but a judge will generally only consent if there is a pregnancy). I found it surprising that a 14 year old could ever get married.

* A "shot-gun wedding" is voidable at the pressured party's option if a court finds that duress nullified consent. The ability to annul the wedding is waived if the parties freely cohabitate after te wedding.

* Misrepresentation/concealment of a person's religion, religious devotion, intention to convert, or intention to raise children in faith is grounds for annulment of marriage.

* Misrepresentation/concealment of a person's sexual history is grounds for annulment of marriage.

* Misrepresentation about money, salary, employment, job title is not fraud for an annulment. So, I could have told Fiance I was the chief of surgery making $1,000,000 a year with a trust fund worth $50,000,000 when I am really a janitor that barely scrapes buy - this is not actionable fraud. Why? Because the state takes the position that people do not marry for economic or social class motivations.

* New York is the only state that does not have "no fault divorce." Because of that it is theoretically possible for one spouse to desperately want a divorce, but for the partner to refuse to grant it forever (but there is a solution for that: move out of New York, wait long enough for the new state to get jurisdiction, then get a no fault divorce).

* Adultery is grounds for divorce. However, a "defense" for adultery is that your spouse committed adultery first. Another defense is also that your spouse arranged the affair (i.e., your spouse tried to entrap you - and it worked; any testimony of prostitutes or private detectives must be corroborated). So, imagine this: Wife sues for divorce claiming the grounds of adultery. Husband argues, "Well, you cheated on me too." The judge says, "Valid defense. You two deserve each other. No divorce."

* There is case law suggesting that moving from a shared bedroom to a guestroom is legal abandonment of one's spouse.

* In New York, academic degrees and professional licenses are marital property if they were awarded during the marriage. So, I guess if Wife and I got divorced, I she would get the J and I would keep the D? No, actually, the court will determine how the degree or license enhances lifetime earnings and then add that number to the marital property to be divided.

LEGAL DISCLAIMER: THIS IS NOT LEGAL ADVICE; YOU ARE NOT A CLIENT; I AM NOT YOUR LAWYER. THIS IS MERELY RAMBLING ON A BLOG. IF YOU WANT LEGAL ADVICE, GO TALK TO AN ATTORNEY.

New Housing Addendum

Returning to the subject our new NYC housing, the funniest part of the process came yesterday when Wife was speaking with the leasing manager about arranging a time for the “closing.” The agent said to her, "Oh yeah, your husband is a lawyer. I'd better send you the lease now so everything will go smoothly at the closing." Apparently, he’s familiar with my kind.

After spending some time reviewing the contract, I decided that the 38-page monstrosity is surprisingly fair. Unfortunately, we were required to waive our right to a jury trial if a dispute arises. This is unfortunate because I have an ace up my sleeve to ensure victory in a jury trial. If I had a personal matter that had to be tried before a jury, the first thing I would do is get LindaJ up here so that she could work her magic in front of a jury.

We Own an Interest in Manhattan Property

Wife and I now officially own an interest in real property here in Manhattan. This afternoon, we signed the contract for a leasehold estate in a term for years. No, we did not purchase fee simple or another freehold estate, but our leasehold IS an ownership interest in property (how else do you expect me to talk - the Bar is in less than three weeks). Our new living quarters will be in a high rise building located in Midtown West, not far from Times Square, and within walking distance of both of our jobs.

Actually, we already had an interest in our current apartment in Greenwich Village, but now we have a new apartment near the yuppies to move into when our time with the Bohemians ends.

What is the Best Gift for Somebody Studying for the Bar?

Last night, I checked the statistics for the blog. To my surprise, I found that quite a number of people have found this site after googling “best gift for someone studying for the bar exam” (or some variation of those search terms). Though I am diligently preparing for the bar, I have absolutely no idea why Google suggests this blog to a person searching for gifts. But for those of you who have found our site looking for presents to give loved ones, I thought it would be nice to offer you some gift suggestions:

• A time machine that provides extra study time during the day.
• A time machine for those who need to return to May and then do the last six weeks over, this time without procrastinating.
• A cushion to sit on (library chairs can be very uncomfortable after long periods of time).
• Prepared meals.
• A collection of pens and pencils for the Bar Exam (exam takers seem to feel the need to bring in a wide collection of writing instruments, preparing for the full days of non-stop writing).
• Magic herbs that increase memory.

Those are just a few ideas I had off the top of my head. Feel free to add suggestions in the comments.

The Supreme Court Makes a Mistake?

Undoubtedly, no matter what your political persuasion, you frequently disagree with Supreme Court decisions. However, last week the Supreme Court’s decision on the punishment for child rape contained a surprising factual error.

Last Week, Supreme Court announced its controversial decision of Kennedy v. Louisiana which held that the death penalty is not a constitutional penalty the rape of a child. In this decision, the Court surveyed the law in the United States governing the maximum permissible sentence for such a crime. Both the majority and the dissent overlooked a congressional statute right on point.

When Justice Kennedy, writing for the majority, held that capital punishment for child rape was against the “evolving standards of decency” by which the court judges how the death penalty is applied, he based that holding, at least in part, on the fact that a child rapist could face death in only six states — not in any of the 30 other states that have the death penalty, and not under the jurisdiction of the federal government either.

The Court observed:

By contrast, 44 States have not made child rape a capital offense. As for federal law, Congress in the Federal Death Penalty Act of 1994 expanded the number of federal crimes for which the death penalty is a permissible sentence, including certain nonhomicide offenses; but it did not do the same for child rape or abuse. See 108 Stat. 1972 (codified as amended in scattered sections of 18 U. S.U. S. C. §2245, an offender is death eligible only when the sexual abuse or exploitation results in the victim's death. Kennedy, slip op. at 12-13. C.).

The majority continued:

Thirty-seven jurisdictions—36 States plus the Federal Government—have the death penalty. As mentioned above, only six of those jurisdictions authorize the death penalty for rape of a child. Id. at 15.

Writing for the four dissenters, Justice Alito countered:

The Court notes that Congress has not enacted a law permitting the death penalty for the rape of a child, ante, at 12–13, but due to the territorial limits of the relevant federal statutes, very few rape cases, not to mention child-rape cases, are prosecuted in federal court….Congress' failure to enact a death penalty statute for this tiny set of cases is hardly evidence of Congress' assessment of our society's values." Kennedy, dissent slip op. at 13 (Alito, J., dissenting)

However, in 2006, Congress enacted a law permitting the death penalty for the rape of a child. Section 552(b) of the National Defense Authorization Act for Fiscal Year 2006, 119 Stat. 3136, 3264 (2006), provides that "the punishment which a court-martial may direct for an offense under" the amended UCMJ article 120 "may not exceed the following limits: . . . For an offense under subsection (a) (rape) or subsection (b) (rape of a child), death or such other punishment as a court-martial may direct."

To cut through the legal jargon, in 2006 Congress passed, and the President signed, a law pertaining to military tribunals which permits the death penalty for child rape. This is a congressional statute expressly authorizing the death penalty for the rape of a child, which, apparently, everyone failed to notice.

While this finding does not change the outcome of the case, and, probably, would not have changed a single vote, one would think that with all of the lawyers, clerks, and justices that worked on this case, they would have found that statute.

Perhaps our “standards of decency” have not evolved as much as Kennedy would like to believe.

The New York Times reports on the story HERE.

Quote of the Day

"It's very dangerous to make predictions. Especially about the future."

Richard D. Freer
(Robert Howell Hall Professor of Law at Emery School of Law)

A Legal Question

As our regular readers undoubtedly noticed, blogging has been relatively light recently. There are a couple reasons for that. One of the reasons is that I am studying for the Bar Exam, and that makes me, honestly, pretty much incapable of talking about anything else. I don't really want to turn the blog into a whiny, rambling tirade about the Bar. But as I study, I occasionally start thinking through hypotheticals and legal oddities. As I study, I thought I would write what I consider to be interesting fact patterns and their results.

Topic: Conflicts of Law

Legal Background: Domicile is essentially where a person lives (it is where the person intends to stay indefinitely). A person can only have one domicile. Where a person is domiciled is generally where they owe local taxes (but the issue here is domicile, not taxes).

Fact Pattern: Joe has always lived in Scranton, Pennsylvania, but he has always dreamed of retiring in the Big Apple. After making a fortune in Scranton selling paper, he decides to fulfill his dream and move to NYC. Before the move, Joe is visiting with his lawyer, Larry. Larry says, "Hold on now. With your particular portfolio, estate taxes are much better for you in Pennsylvania than New York.** I'm a brilliant lawyer, so I have a plan for you. Go ahead and move to New York, but don't change your legal residence. Make sure everyone knows that your domicile is Pennsylvania. That way your family won't need to pay New York estate taxes when you die." Joe loves the idea of avoiding taxes, so he follows Larry's advice. He buys his dream condo in New York and resides there most of the time, but Joe keeps his address in Scranton. To ensure that everyone knows that he has no intention of changing his domicile, Joe mentions to people he meets at parties, "Hey, don't forget, my domicile is Scranton, and I intend to keep it there until I die." In reality, once he moves, Joe never again enters the state of Pennsylvania. Joe dies in New York. Which state can collect estate taxes from Joe's estate?

A. Lawyer Larry thought up a perfect scheme - no state can collect taxes.

B. Only New York can collect estate taxes because Joe's actions demonstrate that he indeed intended to move his domicile to New York.

C. Only Pennsylvania can collect estate taxes because Joe was careful to leave evidence that he intended PA to be his domicile.

D. Both New York and Pennsylvania can collect estate taxes from him. His estate will pay taxes twice, and without any set-off or credit from paying taxes to the other state.

Answer: Lawyer Larry had better call his malpractice insurance carrier and warn them of an imminent claim because D is the correct answer.

Reasoning: New York will successfully argue that Joe's only domicile is NY because his "actions speak louder than words" - by moving to NY and spending all his time there, his actions show his intent was to make NY his domicile. PA will successfully argue that PA is his only domicile because he demonstrated the intent to keep their state as his home for the indefinite future by keeping his address and telling everyone it is his domicile. Thus, both states will successfully argue that Joe only has one domicile - in their state.

* In reality, it is doubtful that estate taxes would be lower in PA than NY.

LEGAL DISCLAIMER: THIS IS NOT LEGAL ADVICE; YOU ARE NOT A CLIENT; I AM NOT YOUR LAWYER. THIS IS MERELY RAMBLING ON A BLOG. IF YOU WANT LEGAL ADVICE, GO TALK TO AN ATTORNEY.