Archive for the ‘Guest Writers’ Category

Veteran’s Day: President Lincoln Weighs In

Wednesday, November 10th, 2021

The following, published here every Memorial Day weekend and Veteran’s Day, is a letter from President Lincoln sent to a mother whose sons died in the Civil War for the Union cause

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President Lincoln realized that sacrifice must be made to preserve the republic

____________________________________

Executive Mansion,
Washington, Nov. 21, 1864

Dear Madam,

I have been shown in the files of the War Department a statement of the Adjutant General of Massachusetts that you are the mother of five sons who have died gloriously on the field of battle. I feel how weak and fruitless must be any word of mine which should attempt to beguile you from the grief of a loss so overwhelming. But I cannot refrain from tendering you the consolation that may be found in the thanks of the Republic they died to save. I pray that our Heavenly Father may assuage the anguish of your bereavement, and leave you only the cherished memory of the loved and lost, and the solemn pride that must be yours to have laid so costly a sacrifice upon the altar of freedom.

Yours, very sincerely and respectfully,

A. Lincoln

Memorial Day: President Lincoln Weighs In

Sunday, May 30th, 2021

The following, published here every Memorial Day weekend and Veteran’s Day, is a letter from President Lincoln sent to a mother whose sons died in the Civil War for the Union cause

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Abraham Lincoln wearing a surgical mask public domain remix | Free ...

President Lincoln realized that sacrifice must be made to preserve the republic……….and that masks should be worn during pandemics

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Executive Mansion,
Washington, Nov. 21, 1864.

Dear Madam,

I have been shown in the files of the War Department a statement of the Adjutant General of Massachusetts that you are the mother of five sons who have died gloriously on the field of battle. I feel how weak and fruitless must be any word of mine which should attempt to beguile you from the grief of a loss so overwhelming. But I cannot refrain from tendering you the consolation that may be found in the thanks of the Republic they died to save. I pray that our Heavenly Father may assuage the anguish of your bereavement, and leave you only the cherished memory of the loved and lost, and the solemn pride that must be yours to have laid so costly a sacrifice upon the altar of freedom.

Yours, very sincerely and respectfully,

A. Lincoln

Veteran’s Day: President Lincoln Weighs In

Tuesday, November 10th, 2020

The following, published here every Memorial Day weekend and Veteran’s Day, is a letter from President Lincoln sent to a mother whose sons died in the Civil War for the Union cause

________________________________

President Lincoln realized that sacrifice must be made to preserve the republic

____________________________________

Executive Mansion,
Washington, Nov. 21, 1864.

Dear Madam,

I have been shown in the files of the War Department a statement of the Adjutant General of Massachusetts that you are the mother of five sons who have died gloriously on the field of battle. I feel how weak and fruitless must be any word of mine which should attempt to beguile you from the grief of a loss so overwhelming. But I cannot refrain from tendering you the consolation that may be found in the thanks of the Republic they died to save. I pray that our Heavenly Father may assuage the anguish of your bereavement, and leave you only the cherished memory of the loved and lost, and the solemn pride that must be yours to have laid so costly a sacrifice upon the altar of freedom.

Yours, very sincerely and respectfully,

A. Lincoln

A Windee Graduation Speech: Your Team For Success

Thursday, June 11th, 2020

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The following is one of a series published here every graduation season

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“Thank you for that roaring ovation. You really know how to appreciate a great commencement speaker.

Before I wax philosophical, I ask the graduating class to do what I asked my law school graduating class to do when I gave the speech as class president: please rise and give a standing ovation to the people that made it possible for you to be here today. Namely, your family, friends, spouses, loved ones, mentors, teachers and any other supporting cast who got you into this end-zone.

PHOTOS: Steelers defeat Bengals 27-3 - Pittsburgh Current

To get into the end-zone of life, you’ll need a good team around you

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Because whether you realize it or not, you will not achieve success, however each of you define it, without the help of others.

To get here today, you had parents who sired you. And I heard pregnancy is no picnic so your mothers deserve honorable mention, to say the least. Thereafter, once you landed on this planet, you were raised. From diapers to adulthood, there was a lot done and much sacrifice by those who raised you. Sleepless nights at your birth and sleepless nights in your teenage years, sandwiching exasperation.

But here you are.

Yet your team of supporters will expand as you enter the world and pursue your callings. If you think you will succeed alone, think again.

Astronaut Neil Armstrong. who is the first-known human-being to set foot on the moon, said about that 1969 mission, and I quote, “I was certainly aware that this was a culmination of the work of 300,000 or 400,000 people over a decade.” Mr. Armstrong recognized that when he set foot on the lunar dust, it was not the first seconds of an effort by one person but the culmination of many people’s efforts over a long period of time. So, too, will your lunar landings be the product of a team effort and not just solely your talent and energy. This reality cannot be lost especially in this age as individualism has increased to perhaps an all-time human high. There are even world leaders who claim that isolationism for their countries is the best path. Nothing could be more wrong. The human endeavor is a team sport. Individualism is an important aspect of advancing it but in the end, for us to win, it must be done as a team. So as you embark on your mission called life, remember to not only pick a good team, but also recognize and appreciate them.

That is all I have to say today but when I presented this speech to the administration they said it was a bit short and requested that I add to it and text was even provided.

With that said, I ask you to remember how much you have benefited from your education here at Currencia U. and that you give back and financially support your alma mater.

I should’ve written a longer speech.

Godspeed to you.”
 -I.M. Windee

Memorial Day: President Lincoln Weighs In

Friday, May 22nd, 2020

The following, published here every Memorial Day weekend and Veteran’s Day, is a letter from President Lincoln sent to a mother whose sons died in the Civil War for the Union cause

__________________________________________________________

Abraham Lincoln wearing a surgical mask public domain remix | Free ...

President Lincoln realized that sacrifice must be made to preserve the republic……….and that masks should be worn during pandemics

__________________________________________________________

Executive Mansion,
Washington, Nov. 21, 1864.

Dear Madam,

I have been shown in the files of the War Department a statement of the Adjutant General of Massachusetts that you are the mother of five sons who have died gloriously on the field of battle. I feel how weak and fruitless must be any word of mine which should attempt to beguile you from the grief of a loss so overwhelming. But I cannot refrain from tendering you the consolation that may be found in the thanks of the Republic they died to save. I pray that our Heavenly Father may assuage the anguish of your bereavement, and leave you only the cherished memory of the loved and lost, and the solemn pride that must be yours to have laid so costly a sacrifice upon the altar of freedom.

Yours, very sincerely and respectfully,

A. Lincoln

Veteran’s Day: President Lincoln Weighs In

Saturday, November 9th, 2019

The following, published here every Memorial Day weekend and Veteran’s Day, is a letter from President Lincoln sent to a mother whose sons died in the Civil War for the Union cause

__________________________________________________________

President Lincoln realized that sacrifice must be made to preserve the republic

__________________________________________________________

Executive Mansion,
Washington, Nov. 21, 1864.

Dear Madam,

I have been shown in the files of the War Department a statement of the Adjutant General of Massachusetts that you are the mother of five sons who have died gloriously on the field of battle. I feel how weak and fruitless must be any word of mine which should attempt to beguile you from the grief of a loss so overwhelming. But I cannot refrain from tendering you the consolation that may be found in the thanks of the Republic they died to save. I pray that our Heavenly Father may assuage the anguish of your bereavement, and leave you only the cherished memory of the loved and lost, and the solemn pride that must be yours to have laid so costly a sacrifice upon the altar of freedom.

Yours, very sincerely and respectfully,

A. Lincoln

Memorial Day: President Lincoln Weighs In

Friday, May 24th, 2019

The following, published here every Memorial Day weekend and Veteran’s Day, is a letter from President Lincoln sent to a mother whose sons died in the Civil War for the Union cause

__________________________________________________________

President Lincoln realized that sacrifice must be made to preserve the republic

__________________________________________________________

Executive Mansion,
Washington, Nov. 21, 1864.

Dear Madam,

I have been shown in the files of the War Department a statement of the Adjutant General of Massachusetts that you are the mother of five sons who have died gloriously on the field of battle. I feel how weak and fruitless must be any word of mine which should attempt to beguile you from the grief of a loss so overwhelming. But I cannot refrain from tendering you the consolation that may be found in the thanks of the Republic they died to save. I pray that our Heavenly Father may assuage the anguish of your bereavement, and leave you only the cherished memory of the loved and lost, and the solemn pride that must be yours to have laid so costly a sacrifice upon the altar of freedom.

Yours, very sincerely and respectfully,

A. Lincoln

Reflections From Another Tax Season

Monday, April 15th, 2019

THE FOLLOWING IS UPDATED AND PUBLISHED EVERY APRIL 15

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An accountant recalls (non) Kodak moments from another tax season

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As another tax busy season slogs to a close, this CPA has some memories:

  • (client) “Why must I give you the same forms that I gave to you last year? Can’t you just use those?”
  • (the wife on March 20) “I booked our vacation for April 1-7; we got a great rate!”
  • (a client on March 25) “I want to thank you for the great job on my taxes. How about dinner the first week of April?”
  • (client) “Why must I pay? I don’t like what the government does with my money!”
  • (client) “I realize you’re 5 days from a final deadline but I really wanna talk about tax planning for next year. Would you call me in the next hour?”

Recounting another tax season

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  • Some clients you must gently warn of the potential downsides of aggressive tax positions; others you must read the federal sentencing guidelines to.
  • The public accounting analog to “will you love me in the morning?” is “will you still employ me after April 15?”
  • (client) “Mr. Windee: in response to your request for my wage statements, I enclose all of my charitable contributions. I trust you now have everything and can complete my return.”
  • Perhaps more than any other industry, CPA firms go all-out to be named “one of the best firms to work for.” An excellent rule of thumb is when you see a firm with one or several such awards, avoid it like the plague…at least as an employee.
  • (client) “Hi. I dropped my taxes off this morning and was wondering if I could pick  up my returns now.”
  • “I wasn’t expecting such a high quote of $400 to have your firm do my taxes. I think I’ll just go back to H&R Block and pay $500.”
  • Being a public-accountant is the art of wanting to tell some of your clients “go &@%#!$%!* yourself!!!” but instead saying “thank you for being my client.”
  • (partner) “Look, I know that Widget Corp. is and has been a tough client who had 3 bookkeepers last year, multiple staff turnover on our side and their books are a mess; not to mention that the owner is recalcitrant and disagrees with everything for the sake of disagreeing. BUT WHY ARE WE OVERBUDGET WITH THEM AND THEIR TAXES NOT COMPLETED??!!??”
  • During tax season, snow days reveal the inherent dichotomy of mindset between staff and management. For staff, a light dusting means staying home for a week and hoping the apocalypse will pass. For management, 3 feet of snow can be easily driven in if you have 4-wheel drive and good tires.
  • (partner) “I’m glad you came in on the new daylight savings time. But remember: at the end of the day it is really an hour earlier under the old time so feel free to stay and make it up.”
  • (to client): “We need your brokerage statements to complete your return.” (client): “Okay. What do you need to complete my return?”
  • (client e-mail) I still have to get you the remainder of my tax papers. :) And the deadline is only 2 weeks away. :) :)  I’ll be on vacation next week in the Bahamas. :) :) :) I’ll get you everything when I get back. :) :) :) :) Boy, I bet you could use a vacation! :) :) :) :) :)
  • (client) “I only gave 4 of the 24 pages of my brokerage statement to you as I did not want to overwhelm you. I also figured that this would keep the bill for your services down. You’re welcome.”
  • (client) “Is a deposit on my grave tax-deductible?”  Yes, in the after-life.
  • (client) “I tagged and identified what each self-explanatory document is (1099, w-2, etc.) just in case you couldn’t understand them. But I threw my receipts in an envelope and assume you can figure them out.”
  • (client) “Mr. Windee: I got your voicemail about brokerage statements and to answer your question, I included the food store flier as I took advantage of their 10% Off Sale and wasn’t sure if that had tax implications.
  • (client) “This is unbelievable. You mean I owe $200,000 of taxes on 1 million dollars of income??!!?? I can’t comprehend this misfortune!!! WHY??!!??”
  • For a deceased client’s final return, what address do you use? Heaven? Hell? How about their occupation? Corpse?
  • (I.M. Windee after a performance review): “That which does not kill you puts you in the ICU.”
  • (a partner): “I am sensitive to the fact that you are commuting 3 hours a day and am granting your request to work at home 1 day a week: Sundays.”
  • When the recruiter who has been non-responsive to you puts a video on LinkedIn using a sock-puppet to explain the recruiter-candidate relationship, you quickly come to the harsh reality that the sock-puppet will find a job for you far quicker than the recruiter.
  • (client) “IT’S %^&%%#%$#-ING PALM SUNDAY AND YOU WANNA TALK TO ME ABOUT TAXES THAT I OWE??!!??  THIS IS HORSE-&$%&%!!!! I WANTED TO SPEND THIS @%$&*%$%-ING HOLY DAY WITH MY FAMILY!!!”
  • (a partner in a performance review): “Look, I know you do not want to exceed budgets but you MUST record all of your time. Now, about the Widget Co. return, YOU BLEW THE BUDGET!!!  WHAT HAPPENED??!!??”
  • Most public accounting firms have a two-prong employee retention program: high unemployment and the counter-offer.
  • (client) “I know you might be busy as it’s April 10 but I got the 17th and final notice before levy for me to file a franchise tax return for 2 years ago. I didn’t give you the prior 16 notices as I assumed this would all blow over. They gave us 10 days from receipt to file which means it must be submitted tomorrow.”
  • (client) “I don’t mind [sort of] paying you for your services but my refund was only $300; isn’t your fee of $200 a bit much compared to my refund?”
  • To the client who generously gave $20,000 of non-cash donations in the form of various household items: “Your New Jersey return shows a refund, would you like to donate to any of the charitable causes listed on it?” The answer is predictable.
  • (the client from March 25 above) “I haven’t heard from you. May I presume Friday night, April 1?”
  • (client) “Is there a box I may check on the return that switches me from Liberal to Conservative so I may pay less? Those wild-eyed Conservatives are starting to look more reasonable.”
  • (client) “My taxes this year should be easy as there’s not much to report: most of my income was paid in cash.”
  • A power outage made me appreciate auto-save and document recovery in many programs. How was it done before computers? A power outage meant all work on paper was lost, no doubt.
  • (client) “It’s so stressful trying to get my papers to you. How do you do it?”
  • When a partner tells you that you’re not paying for yourself when you work 50 hours a week and are billed out at 3 times what you are paid, you feel like the $4 candy bar that hotels claim they lose money on.
  • (the wife when working home): “DON’T TELL ME IT’S MARCH 30 AND YOU’RE BUSY WITH TAXES!! I SAW YOU GO TO THE BATHROOM WHICH IS NOT EXACTLY ‘WORKING FROM HOME’! Now the garage needs painting; put on your overalls and grab a brush. After that you’re take me shopping.”
  • (client)  “Did you e-file my returns yet?” IMW: “No, did you send back authorization to do so?” Client: “No, but why didn’t you e-file my returns yet?”
  • (an accounting firm partner calling on the phone) “I’m looking at line 17 of Schedule E of the Smith return. How did you get to that amount?!?…..What do you mean you can’t recall?!?….YOU PREPARED THE RETURN ONLY 2 MONTHS AGO!…..You want to refresh your memory?!?…..What do you think this is, the courtroom?!?…..I think you’re suffering from memory loss!”
  • (virtually any accounting firm partner in the full-heat portion of their career e-mailing a staff member) “We are in the business of providing answers to our clients. If every time they came to us with a question and we responded with a deer in the headlight look, they would not come back to us. Which means they would not pay us. Which means we would not pay you. I trust you see the interrelationship. If you are unable to immediately provide answers to complex, arcane and often unexplored questions of tax law, may I suggest another shop? Jackson Hewitt and H&R Block come to mind. At least there you would be only asked what the standard deduction amount is, although I’m not sure you could even handle that one given your recent performance. Please take this as all my remarks are intended: constructively.

-I. Beetum
Partner/Unofficial Morale Director

 cc:

1. Partners & Staff
2. Accounting Today
3. Journal of Accountancy

  • (client) “Thanks for doing our taxes again this year. When you get a chance, would you look into why you sent us a bill last year?”
  • (client) “No, I paid the balance from last year, but did not pay any of the “estimated” tax vouchers. Is that an issue?  I figured that was only a suggestion. And why do I have a balance due?”
  • A tax manager should remember that there’s a reviewer checklist to be strictly followed and adhered to when reviewing a staff-prepared return and that such list should be discarded when reviewing a return prepared by a partner. How could a partner be wrong?
  • (client) “I got the tax returns you prepared for me but the return I drafted on TurboTax not only produced a lower tax but no tax at all…”
  • (client) “I know I owed money from last year that you said would be offset against this year’s refund but I don’t understand why they took my refund this year? Would you explain it to me for the 17th time?”
  • (the memory loss partner) “Look, we encourage good health but why are you going to the doctor during tax season?!?…….Do you see me going?!?….Can’t you wait until April 15?!?……You should have stopped coughing up blood by then and you’ll save the co-pay!”
  • (the wife) “I don’t care what time of the year it is! The fertilizer must be laid down no later than April 14!”
  • (client) “Great to see you again, Mr. Windee. Seems like only a year ago we spoke.”
  • (client) “Hi Mr. Windee. I received my w-2s today. I have no idea what the next step is with them. Could you let me know what I do?”
  • [an accounting firm partner]: “What happened with the Widget Corporation return??!!?? It was a 20-hour job that I priced at 10 hours and budgeted to do in 5 yet you put 7 hours in on it!!!! Where’s the 2 hours over budget gonna come from??!!?? Your paycheck??!!??”
  • Commensurate with the preceding, all partners want every minute applied to a charge code (except their own clients’). But when they cannot collect they must write such time off. So an hour of work by a $100/hour staff that cannot be billed must be written off. To the partner, that is like taking $100 out of their pockets despite such uncollected charges being what a colleague of mine once wisely coined “funny money.” Until you collect it, it’s just a theory.
  • (client) “Wow! The way you just explained my return to me makes it sound so simple! I’m good at math. Maybe I should try doing my returns myself.”
  • (the client from March 25 above) “I figured it out; you’re on a diet and don’t want to eat out. How about a Yankees game on April 13? It’s against the Orioles, a great rivalry!”
  • (client) “Why do I have to make a payment when my neighbor doesn’t?”
  • (the wife on April 12) “I don’t care about your silly client meeting at 6 pm. You tell your client that every Friday night is pizza night with the family and you must be home early. Besides, your top client will understand, trust me.”
  • (client) “If I only supported the Iraq war but not Afghanistan, may I get a reduction on my taxes?”
  • [that accounting firm partner in a voicemail]: “Where are you? You may have 3 inches of snow where you live but there’s no snow here at the office! And I hear it’s 78 degrees and sunny in Hawaii. How can you not drive when it’s 78 degrees and sunny??!!??”
  • (client) “WHAT DO YOU MEAN I OWE??!!?? I THOUGHT YOU WERE A GOOD ACCOUNTANT!!!”
  • Starting in late March, my firm has a shoot-to-wound policy: any tax professional who strays too far from the building receives a leg shot that allows them to keep functioning in front of a keyboard……..at least until April 15.
  • (the client from March 25 above) “I’m disappointed having not heard from you and it’s mid-April. I’ll give you one last chance: how about snowboarding the first week of July?”

-I.M. Windee

Santa Flies into the Liberal State: Rudolph’s Big Carbon Footprint

Monday, December 17th, 2018

THE FOLLOWING IS UPDATED AND PUBLISHED EVERY CHRISTMAS  SEASON

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North Pole (AP [Arctic Press]) – In what can best be described as one of Santa Claus’ worst weeks ever, the corporate conglomerate better known as Kris Kringle Inc. (“KKI”) was on the receiving end of the wrath of the federal government, former President Obama, #metoo, Occupy Wall Street, congressional Democrats, organized labor and feminists.

On Monday morning, the Department of Justice led the charge by filing a suit in federal court alleging that KKI was, in fact, a monopoly. An Obama administration holdover took the reins (pardon the pun) and held a press conference explaining the action. ”One of the greatest threats to our economy is the erosion of free competition in our markets. And no one best exemplifies a lack of free competition better than Santa Claus and his corporate behemoth, Kris Kringle Inc. Think about it, is there any other entity out there that rides around the world on Christmas Eve and provides gifts to children? The answer is a resounding “NO!” And given that he does not charge anything for such gifts, we are looking into anti-dumping violations especially as we believe that some of his toys were not produced by his elves but in China.”

Image result for santa
Kris Kringle: terrorist, or worse, male chauvinist?

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The day only got worse as Monday afternoon saw the Environmental Protection Agency seek a court injunction against Mr. Claus’ Christmas Eve run. Apparently, the team of reindeer are considered “ruminant livestock” that are capable of producing tons of methane gas that contribute to global warming. In a press conference, an EPA spokes-something said that global warming should not be a partisan issue and that all thinking people, who care about Mother Earth, should be against Rudolph and his methane-emitting co-conspirators (Afterwards, she admitted [off the record] that EPA press conferences emit more hot air into the atmosphere than do the other alleged sources).

From California Gov. Jerry Brown’s office came a statement that if Mr. Claus and his reindeer wanted to enter its airspace he would have to pay a special carbon-emission tax.

Rounding out the Monday barrage, former President Obama held a rare news conference since leaving office and wondered aloud if Mr. Claus was paying “his fair share” in taxes. He then went on to demand that Mr. Claus release his tax returns and suggested that a squadron of F-16s escort Mr. Claus in his sled as he flew over the United States given that he believes Santa should be on the Homeland Security Terrorist Watch List, along with Donald Trump.

Tuesday turned out to be no better as members of congress got into the fracas. In Mr. Claus, they found their pigeon…err…man. Senator Schumer of New York thundered “Santa has to decide whether he is for the middle class or against it! George W. Bush, too! And throw in Richard Nixon for good measure.” Speaker-elect Nancy Pelosi suggested that Santa’s operation may fall under financial services regulations and, if not, vowed to pass legislation so that it would be, until she remembered it was no longer 2010 and that Democrats no longer controlled all of government.

Then came rumor that Special Counsel Robert Mueller’s office is looking into Mr. Claus’ potential illicit ties to Russia given the close proximity of his home base in the North Pole.

Wednesday continued Mr. Claus’ lousy streak: Occupy Wall Street unearthed itself and got into the fray as only they can: “Occupy North Pole.” Actually, they could not get up there due to logistics and the fact that there are no Starbucks nor bodegas at the top of the world. But they were there in spirit, protesting, and held “virtual sit-ins” smack dab at the North Pole. And their message was clear as a frozen bell: Mr. Claus is worse than the 1% as he is the only one in his class. “ELITIST!!” they whined.

Thursday saw the leadership at the New Jersey Education Association assert that the fall of Santa shows how wrong Governor Chris Christie’s policies were while in office. When pressed, they could not elaborate.

Then National Organization for Women president Terry O’Neill asserted that Santa Claus could well be a male chauvinist as he keeps Mrs. Claus home to bake cookies, knit sweaters and maintain the home. Ms. O’Neill said an intervention is planned to rescue Mrs. Claus from “the surly bonds of 1950s male domination.”

Related, reporters at the Washington Post have discovered that when dating, Mr. Claus gave Mrs. Claus an unexpected smooch. While well-received by her, the #metoo movement has been trying to persuade her to join them so as not to send the wrong message that giving a peck on the cheek in a horse-drawn sleigh-ride in the countryside is acceptable behavior.

Finally, on Friday, Richard Trumka, AFL-CIO President, pointed out that Santa’s elves are not unionized and thus likely exploited. He went on to say “and to my fellow worker elves, we are with you, we feel your pain whether it exists or not, and UNION YES!!”

Sensing potential political downside to this onslaught on a Christmas icon,  a joint press conference was held with lifetime bureaucrats from the Department of Labor and Department of Energy. The Energy bureaucrat reassured Mr. Claus that if KKI had to abandon its “core business model” (he looked confused when he used such term), the Energy Department would help him get into the alternative energy industry. As if on cue, the Labor bureaucrat urged congress for extended unemployment benefits legislation. But he went on to implicitly threaten Mr. Claus by saying that in the spirit of transparency, his operation would have to set up a website similar to ObamaCare’s. That caused a chill in the North Pole, no doubt.

Mr. Claus could not be reached for comment but reports say he was huddling with a team of lawyers planning his next moves.

-I.M. Windee

Veteran’s Day: President Lincoln Weighs In

Saturday, November 10th, 2018

The following, published here every Memorial Day weekend and Veteran’s Day, is a letter from President Lincoln sent to a mother whose sons died in the Civil War for the Union cause

__________________________________________________________

President Lincoln realized that sacrifice must be made to preserve the republic

__________________________________________________________

Executive Mansion,
Washington, Nov. 21, 1864.

Dear Madam,

I have been shown in the files of the War Department a statement of the Adjutant General of Massachusetts that you are the mother of five sons who have died gloriously on the field of battle. I feel how weak and fruitless must be any word of mine which should attempt to beguile you from the grief of a loss so overwhelming. But I cannot refrain from tendering you the consolation that may be found in the thanks of the Republic they died to save. I pray that our Heavenly Father may assuage the anguish of your bereavement, and leave you only the cherished memory of the loved and lost, and the solemn pride that must be yours to have laid so costly a sacrifice upon the altar of freedom.

Yours, very sincerely and respectfully,

A. Lincoln