I know that there are many loopholes in the tax code. My point to Randall was only that there is a philosophy within the United States (and other countries) that utter fairness to individuals is not the full intent of our Constitution. Rather, it is one of the major goals in mind, but it also allows the government to deny individual fairness for reasons that are seen as of higher precedence. By far, the restrictions of individual rights far out number the liberties. Not so much that we don't have any rights. That's what is so great about America. God bless America. Or, as Randall might say: Randomness bless America. ;-)

Wr, Harv