One Reason I Don't Watch a Lot of TV

... is that I notice things.

For example, I like Frasier. So, to fill in between writing, I am half-watching it. Little things bother me all the time, but sometimes, there's just a big thing. In Episode 4, they set four places at the table; only after Niles arrives does he tell them Maris isn't coming. If that's the case, why do they only set four places?

This is why I can't have nice things.

Tax Law: Eagle Art

Interesting tax question: Should art be valued what it is technically worth (in this case, the appraisers are right in my opinion: It is worth zero dollars since any sale of it is illegal) or what it would be valued at on the open, non-law influenced market? Several important folks came to my same decision: "Since the artwork couldn't be sold, logic dictated that it be listed as having zero value, which is what the Sonnabend family's three appraisers, one of them Christie's auction house, did."