It's one a.m., and I can't sleep because I have a simple idea running around and around in my head. While I am very excited about this, I would very much like to be able to get some sleep. ;)

The idea has to do with getting money at a relatively low rate, thanks to the current drop in interest rates. I believe I can earn a higher rate of return than the rate at which I borrow. Now that I've written my stoopid idea down, I just want to sleep.

Just woke up with my aching, thrashed arms and torso; time to disprove my idea. ;)

The IRS has a weekly bulletin of cases, pronouncements, and administrivia. To get up to speed, I recommend the IRS's relevant publications (they also support directory listing ;). The publications are dull and economically rewarding, but I was pleased to hear the voice of a writer in those pubs. They spoke concretely about most issues, but every once in a while, you could hear them falter. And that was the most delicious piece of Schadenfreude I've had in a long time.

Donorcycles and road pizza. Who ever said you couldn't be funny in a hospital?