[QUOTE]Bob -- what you're thinking of is the Thor Power Tools ruling.

Yes, you are probably correct. I half knew about this principle. I just know it was yet another example of government being anti-business. How they write tax rules is beyond me. Tax simplification? Where?

Another book arrived today. The title is "The 17th Stair". Memories? Ha ha. It was written, or at least copyright dated 1975. I will get a kick out of reading one of your early titles. I think it will be interesting to see what you did in this genre. It is one not usually read by men... at least until it is labeled "classic" and moves from Harlequin imprint.

As I get older, I get more flexible. I'm living a love story, so why not read one? It has all the standard features one might expect. Romance novels have to have a man and woman embracing in one way, shape or form on the cover. The steamier ones have her bent over backwards in an embrace. These are books I call chiropractic novels as no woman I ever knew wanted to be held this way... few that I met anyway.

I must still have an old fuddy-duddy strain. I will read it with a book cover in place.