Covenant Keepers Enterprises, LLC
J. C. Chisum, Consultant
5804 W. Vista Ave. #347 - Glendale, Arizona 85301
Office (602) 465-5068 --- Fax (602) 465-7852
Volume 6 Issue 2 October/November 1998
NOVEMBER 21, 1998 EMBASSY SUITES 8:00 A.M. - 5:00 P.M. I-17 and Greenway Rd. Cost $150.00/includes Lunch - Guest Speaker: Eddie Kahn
Call (602) 465-5068 Fax (602) 465-7852 Hotel Reservations: (602) 375-1777 for reservations by 11/16/98 - SEE YOU THERE!!
Web Page: angelfire.com/az/covenantkeeper
GLORY TO GOD IN THE HIGHEST :
WHO IS AFRAID OF THE TAX COURT THIS IS THE TRUST COLUMN SO READ ON There is a good reason for all the titles to this article. What you are seeing is the third version of the rewriting and re thinking of our experiences in tax court this past week. Yes, I am aware of all the theories of why not to go to tax court. I am aware that the tax court has always been prejudiced, or at least looked that way to those who want an excuse for not doing their jobs responsibly. Much of the story of our efforts and experiences leading up to trial have been related in past issues and in seminars. We have been blessed with a little bit of the attention of the trust task force. In each of these matters a large amount of effort has been applied to being sure we have the proper substance to the truth. WE have made the life of the beast unpleasant at every turn. And we have stood up for truth without compromise. There are a total of four personal cases where trusts were used and three related trust cases. We have analyzed the whole process a dozen times trying to come up with pet theories how we have become so lucky as to get this attention. Simply we do not know how we were selected and the IRS will not say. SO, I will give God the glory for the perfect timing; HE knew we were ready whether we did or not. The first two cases for trust spent a whole year debating over power of attorney and trust privacy during the audit process. And neither went to trial so they will soon be two years old with no action. In fact one is having its Notice of deficiency abated by appeals due to its Notice of Deficiency being mailed to the wrong address. In the other the man we helped died a few weeks before trial so it will come around again in the future. The third pair is continued at least until April due to the personal bankruptcy of our friends. This is the case I had discussed before with the appeals officer who claims to be Christian. That was a very good opportunity to show forth the truth in a totally uncompromising way. This Appeals Officer really tried to settle the case; however, the compromise that would have neutered the trust and blamed our friend was unacceptable to me. My job is to protect not expose my friends. I think this one may now get settled without trial; the attorney seemed shocked when I showed up at calendar call. They were overheard whispering to one another to identify me; they must have thought I would be a no show. After calendar call a group of us left together. We stopped in the lobby downstairs to visit and talk about what had happened. One of the IRS people followed us down the elevator and pretended to make a long distance phone call. We just went right on with our conversation and I looked him in the eye so he knew he had been spotted. Very shortly he retreated back up the elevator. Sadly not one of our friends had caught the act or known what was going on. I am not surprised that we are now called upon to stand up for what we believe even in the courts of the federal ecclesiastic state church. GOD gets all the glory. All the human efforts we could muster were insufficient to have any semblance of being prepared. Preparation was impossible for us even with the best help we could recruit. We had our supporters and our nay sayers. Just one week before trial we met with an attorney who argued we would loose. STEP BACK NON BELIEVERS; GOD and his humble servant have a better plan and all the wisdom to execute the plan. All the detractors had to be removed. All the men who would be glorified and puffed up had to be removed and defeated. And it was so. PRAISE GOD! In this case the appeals officer did nothing to attempt to do his job. 26 USC 601.106 says he has an exclusive jurisdiction to review the facts and the law. It is his sworn duty to do all he can to SETTLE THE CASE and prevent the expense of trial. The prejudice of our detractors showed up early. First he was not even going to deal with the facts; but, when reminded of his duty imposed by law did relent and accept our disclosure of the proof to verify deductions. Then he did no part of his duty with the facts or the law. At court I had two opportunities to put on the record the Appeals Officer's negligence and dereliction to duty and complete failure to cooperate. HELL WEEK LEADING UP TO TRIAL was a series of roller coaster rides. One week before trial it was decided to use the bankruptcy strategy to delay cases that were being hurried through the ecclesiastic tribunal called the tax court. All these cases had been short calendared to prevent discovery; thus a denial of due process. On Monday three bankruptcies were filed by the three friends whose personal cases were docketed and consolidated with the trust cases. The court did not seem at all bothered by the first two. The third case had been the one where Appeals refused to do their job. And we had been most aggressive with district council. We found out why he was so afraid of leaving the office in cross examination. He had told the court in a telephone conference on another case that he feared for his safety. It later seemed there was some sort of plan with tax court judge and district council that one case would be tried on this calendar. It seems they really wanted to try either the trust or our friend in this one. I had the subpoena duces tecum and the government had four other witnesses called for this day in this case. They had no outside witnesses in any other cases scheduled or interviewed. Tuesday was the day we had set aside for trial preparation. Visitors from Florida occupied all morning for me and helped us not prepare as though we were so mighty or smart. This was also the day that the District council filed to lift the stay in bankruptcy. Wow they really must want something or feel they have easy pickings. This was the only case where they had such an attitude. Much to our surprise the motion to lift the stay was filed. And we had let our guard down just enough to be sure men could not take credit for victory. We enjoyed our afternoon of fellowship and took care of other business. Wednesday morning we received the next shock. The motion had been accepted by the bankruptcy court and a hearing set for 3:30 p.m.. We remained cocky that the stay would hold because their rules say so. At 4:45 the judge finished reading off her ruling the stay was lifted and trial at tax court was on for the morrow. So in a fit of temper our paralegal, the man most likely to take glory or credit in our victory yelled at his wife and children about judges who fail to follow the law and stormed off from home. One man down for preparation. At about 8:00 PM the rest of us got together for a last minute crash cession of preparation. We had the attorney who believed we would lose on the phone and internet grasping for straws. Our hero was so afraid of a trial we were really disjointed. A last minute strategy was set up to file bankruptcy for the trust. Anything but trial! As a personal note I was not afraid of trying the trust issues. We had all the deductions documented in the stipulation of facts. But others were very afraid of our trying those issues, or at least acted like it. The final act in preparation by simultaneous inspiration our hero and I sat down and began writing. He was writing a narrative that could be used to question him or to present his story if he was on his own. I was writing the script of questions to kill the sham trust theory when I got on the stand. He never saw those questions until he picked up the script during trial while I was being called to the stand our plan had been for another man to question me. Between the paralegal, after he calmed down, the attorney who believed we would loose, and the rest we made a last minute decision to file a bankruptcy petition for the trust in Chapter 11. This the attorney and paralegal thought would prevent a trial. While we took care of preliminary matters the paralegal would run to the bankruptcy court. Our preparation time extended to 2:00 am on the date of trial. Just so I wouldn't be too rested there was a freeway closure due to a fire that cost an extra hour of sleep. This helped me realize who was in charge and who should get the glory. As I sat looking at the roadblock I acknowledged God's majesty and plan. I even smiled at the recognition and thanked HIM for the wisdom to recognize it. This had been a good week of preparation for me. We had watched Braveheart again over the weekend and on the way to our last minute prep the other JC had played his tape of Scotland the brave and given me the tape. I listened to the tape three times that night and the next morning driving to town. So I was as ready as GOD wanted me to be. TO GOD BE THE GLORY! At the court we got another surprise from the ecclesiastic priest judge. When the paralegal arrived with the notice of bankruptcy; without motion from either party the judge severed the cases to take the personal case to trial. This friend and hero was scared for a few seconds and almost lost it for about one minute then settled down to conduct a good trial. He also recognized who was in charge and removed self to allow God's work to proceed. Regressing a little ; we had a good debate with the government over motions and preliminary matters. The judge was at all times courteous, polite, kind and considerate of our arguments. We won more points than the District Council before and during trial. Our hero won more objections than district council and even the judge joined in one objection to the procedures being used by district council. Even the exclusion of evidence was not nearly as severe as district council proposed. Council moved to have everything not delivered 15 days before trial excluded. A partial reason for this may have been that the judge recognized my argument that we were the prosecutors and everything we were there for was to impeach the notice of deficiency and the IRS agents who failed to do their jobs. Evidence for impeachment is an exception to the exclusion rule. The man that was tried did not show up at calendar call because we had already been given a date set certain for trial. I was not there for that case but responded when the companion trust case was called. I informed the judge that it was my opinion that the man had not come to calendar call because he was preparing for trial and since we had been given a date certain for trial our friend did not see a requirement or purpose in showing up at calendar call. WE will long speculate as to why this case was so important to the government to try at this time. Let GOD be glorified in his servant was my prayer. I had prayed and believed for total victory in such a manner that God alone could receive the glory. When we began surrounding ourselves with lawyers and other experts I began to have concerns over who was to be glorified. But it all worked out for the good. NO MAN CAN CLAIM GLORY. As soon as the judge was given the notice of bankruptcy he severed the cases; ordered all the rest of us away from the council table and then out of the room under the exclusionary rule. We were to be witnesses and therefore excluded from hearing other matters in the trial. All the details of how our hero Glorified God and conducted the trial are hearsay only and the transcript is ordered. We may have transcripts by the seminar on the 21st of November. If you did not think you had a good reason to show up on the 21st that doubt has been erased. THEN CAME THE FUN PART: my testimony was given as direct testimony and then cross examined. In my opinion God allowed us to shoot arrows through the heart of the dragon. The script is enclosed here for your reading pleasure and your wise council. Most of you do not spend as much time at this or teach theory and law as I do. A script is a good idea; develop questions early and add to it as the case progresses. Our hero on spur of the moment had the INSPIRATION to add to my script and bring out more information than I had conceived, or covered in my last minute effort. I think he conducted himself well. He attends most of the seminars and is my doctor for chelation and other things so we have a lot of opportunities to visit. He is very familiar with my history and beliefs. MY SCRIPT (answers):
You get the Idea:
4. What is the purpose of "Name" Trust. (Asset protection from lawsuit. Estate plan for retirement and for "children"). 5. How did you meet "Clients". (They contacted me after a referral from another party). 6. What is "Trustee L.L.C." (An Arizona Limited Liability Company). 7. What is the purpose of "Trustee" L.L.C." (to act as Trustee for the Trusts in the asset protection and estate plan). 8. Why was the L.L.C. form chosen for the Trustee Company. (Convenience of Succession and new State Law provided inexpensive operations). 9. Who was the original exchanger in "Name" Trust. (Exchangers Name). 10. What consideration did the "Exchanger" exchange into Trust. (The "business" he/she had operated as sole proprietor along with tools of the trade). 11. What consideration did "Exchanger" receive for these assets. (The beneficial interest in the Trust). 12. What is the value of the beneficial interest. (Unknown and can not be determined, no one knows what the profit will be over 20 years). 13. What does being a beneficiary mean. (It means that he would receive the distribution of income). 14. What is a Simple Trust. (One where the income must be distributed for tax purposes at least annually). 15. What is a Complex Trust. (A Trust where corpus my also be distributed with the income or the income may be withheld from distribution). 16. Which form did "Name" Trust follow in tax years 199- and 199-. (Simple Trust). 17. Does the distribution have to be actual cash. (No all that is required is to distribute the calculated tax liability on the K1). 18. What is this calculation called. (Distributable Net Income). 19. What form is used to report this Distributable Net Income. (K1). 20. Do all Beneficiaries get a K1. (Yes). 21. Did "Name" Trust report it's Distributable Net Income on Form K1 in 199- and 199-. (Yes). 22. To whom was the K1 issued. (To the Beneficiary of record). 23. Was "Exchanger" ever a Trustee? (No). 24. Does "Exchanger" own "Name" Trust. (No). 25. Does "Exchanger" control "Name" Trust. (No). 26. Who own and controls "Name" Trust. (The Trustees). 27. What is your capacity with "Name" Trust. (Trustee). 28. Are there other Trustees. ([In this particular case we added two others as Trustees for the ability to ask questions and prosecute the case] Yes and gave their names). 29. When were you appointed as Trustee. (I was one of the original members of the "Trustee LLC", the first Trustee in the year of 199-). 30. Was Exchanger ever a member of the "Trustee LLC." (No). 31. And when were Mr. and Mr. appointed as Trustees. (Gave the date). 32. And "Trustee LLC" is no longer Trustee. (That is correct). 33. Who has signatory authority for "Trust Name." (I do). 34. Is there a signature stamp in use with "Trust Name." (Yes). 35. What is the purpose of having a signature stamp. (My convenience and efficiency of time). 36. Who has custody of the stamp. (I have one and Exchanger has another). 37. Is the use of the stamp restricted in any way. (Yes it is for the day to day operations when I'm not convenient to sign. All major expense items, purchases, and distributions require Trustee authorization or live signature). 38. Does Authorization have to be in written. (No often it is verbal). 39. Who prepares the checks for signing. (Usually Exchanger). 40. Can assets be transferred by the stamp. (Some can, others require original signature and notary). 41. Who does the distribution. (I do). 42. How are distributions made? (Usually by wire transfer). 43. Who signed the tax returns in 199- and 199-. (I did). 44. Were there any changes to the business when the "Trust" was formed. (Yes the Trustees became involved in non-business decisions). 45. Was there any change in the finances of the practice. (Yes the need for mal-practice insurance was reduced). 46. You said earlier that this was a risk management plan; is that correct. (Essentially yes, I may have used the term asset protection). 47. What is asset protection. (Anything that reduces the risk to the asset from outside forces). 48. Why is asset protection necessary. (In this case the practice is a cutting edge practice with very creative therapies and lawsuits for things we do not understand are routine). 49. Does asset protection affect mal-practice. (Only the cost and need for insurance). 50. Please explain. (Usually insurance companies recommed 3X or 5X the asset value for protection. If the Exchanger does not own the asset he can not be sued for it, so the 3X or 5X is a smaller number). 51. What is estate planning. (Any plan to control the destiny of property). 52. Can you explain beneficial interest 53. Why would the Exchanger want an estate plan. (Primarily his child at the time was designated as severe developmental delay). 54. What would an estate plan do for the child. (Provide someone to administer the moneys in any inheritance. It could provide needed care and pay expenses). 55. Does the plan established for Exchanger do anything else. (Yes it provides for what could become a retirement fund. Deferring the tax until the income is realized). 56. Does the "Trust" avoid taxes. (Yes). 57. Is it unusual for a trust to avoid taxes. (No, most do). 58. Does the revocable A B C Trust give tax avoidance benefits. (Yes, it can). 59. Please explain..(If the estate is allowed to avoid being probated and taxed twice that is a savings……). Then came the cross examination; and we soon were aware why this trial was so important to council. Again this is only the memory version and is subject to correction by the transcript. 1. You are not a licensed attorney are you Mr. Chisum? (No sir) 2. And you are not a licensed CPA are you? (NO SIR) 3. I was then handed two exhibits and questions followed. Do you recognize the exhibits as the returns for 1993 and 1994 on "NAME Trust"? (What I have here is a poor copy but it appears to be those returns) [One of the things we must watch for in the trickery is what we authenticate by testimony]. 4. Let me call your attention to your signature; that is your signature isn't it? (It appears it could be). 5. Next to your signature are written the words all rights reserved; what does that statement mean? (It means I reserve all my rights to be fully informed and to correct any error caused by misinformation about the requirements). [I was not expecting this one]. 6. And on the other side of your name in the EIN block on one return you put none and on the other N/A what does that mean? ( Well now that you bring it up I suppose since I would have been signing for "trustee LLC" I maybe could have used its TIN; however, as I was doing this personally and I do not have a SSN I either put none or N/A.) 7. You don't have a Social security number? (No sir I withdrew from that system many years ago on religious grounds as a minister and conscientious objector. I am not eligible for the benefits). 8. Are you a US citizen? (I am American). [This may be the wrong answer]. 9. Were you born in the United States? (I am native to Oklahoma). 10. Do you file personal returns? (Not required because there is no SSN and even your system acknowledges without an SSN no requirement exists). 11. You said you are a minister where is your church? (Right here[pointing to my heart]). 12. And where was your church yesterday? (Wherever I happened to be.) [Let me note here that the courts have routinely ruled that you have to be part of some recognized religion to be a minister]. 13. As part of what you do you solicit people for trusts isn't that true? (I don't like your term solicit). You invite people to seminars don't you? (Yes sir I do teachings.) 14. You do conduct seminars on trusts isn't that true? ( yes sir) 15. And in these seminars isn't it true that you show the Waco tapes? (Sir; that is a lie; it has never happened.) 16. And isn't it true that in these seminars you advocate violence against the government? (Sir that is a lie; it has never happened). 17. And isn't it true you advocate violence against IRS agents? (Sir that is a lie and has never happened). 18. And don't you tell people they should get out of the system? (Sir; that is a lie; it has never happened.) 19. And don't you teach people they can just disappear from the social security system after seven years? (Sir that is a lie; it has never happened). 20. And don't you teach people they can sue and get all the money back from Social security? (Sir that is a lie: it has never happened). At this point the District Council had no further questions and I was excused. The judge thanked me for my testimony, the clerks were friendly and joking. They did not see some monster. When I left the courtroom at least six IRS agents or lawyers followed me out. They did not look like they were having any fun. Next the District council called his other witnesses; none of whom did us any harm. The ex-wife testified she did not want to get into trust because I would take over control. One secretary that worked at the practice complained she never knew what was going on because I would show up and we would have secret meetings. This woman was upset because I would not approve a large enough raise. Another witness could not remember any of the details but had signed as a witness of my signing trust documents. I PRAISE GOD FOR HIS MAJESTY AND HIS CERTAIN VICTORY. AS PATRICK HENRY SAID OUR VICTORY IS CERTAIN FOR OUR CAUSE IS JUST. ALMIGHTY GOD FIGHTS FOR US. In the ten days that have now passed since trial our hero friend has had some cold feet, worry time, and more conversations with lawyers. The paralegal has had time to pull himself together and look up the law and cases the bankruptcy judge used to lift the stay. NONE are on point to approve her action. Motions to correct the problem are underway and should be successful. GOD will still get the glory. Our paralegal like yours needs a healthy dose of humble pie once in a while. We all get our turn at putting our emotions aside to do the father's business. When I faced the roadblock on the freeway I was able to get the last of that one out of my mind in humble service. HERE IS ANOTHER PITCH FOR THE SEMINAR ON THE 21st OF November. Everyone who can should be there. Time is short for arranging travel and hotels but I promise to be worth the trip. Let me give you a little insight to this situation. Just a couple of months ago this same tax court judge ruled the trusts a sham in the Fox case. I am sure the district council took his lead from that case. We knew about the case; however, it was of no concern. That family did not have an adverse trustee or surrender control to the trustee. It is a wonderful thing that the IRS is so afraid of their own evil that they have to hide behind security guards and locked doors. Dear God please do not make me ever to fear so. We have an opportunity to show that the idiots who would have answered yes under cross examination are the minority. I have said many times that there are more bad trusts than good ones and more bad promoters than good consultants. Had I not been brought into this ministry the way it happened I could also be brought to fear. For many years I did fear the system. Then I chose to fear only GOD; and all the rest worked itself out. My mentor and friend from Florida often shakes his head and says you are a brave man JC. I do not think myself anything special. I do acknowledge that GOD has chosen me for a task and work diligently at that task. I have tried and succeeded with God in charge; even to the point of not fearing what I will say when tested. Isn't it a sad state of affairs when men fear the government created among men to serve their own just needs. NOW THE GOOD NEWS OF GOD'S TIMING. One of the couples who were postponed due to chapter 13 has been contacted by the ways and means committee for her story. Oklahoma received all the scrutiny in the last round of hearings. It appears this next round will be the Phoenix district's turn in the fish bowl. We have a lot of juicy stories to tell. The beauty of the timing is that Congress only passed a four month spending plan. The new congress gets to have budget hearings in January as the first order of business. Lets all hope and pray that the right people get to tell the right parts of the story. I think a 40% budget cut would keep a proper lid on the IRS until the sunset clause can work. Our friend was just feeling overwhelmed when the call came. She looked up and acknowledged "OH, YOU ARE GOOD. There will be more opportunities to glorify the master. Will you be prepared to TRUST AND OBEY? I am going to insert another script of questions I had begun for another case. No answers this time. YES; THIS IS A QUIZ! See how well you can do.. 1. During 199- how many checking accounts did "Trust/LLC" have? 2. Who were the authorized signatories? 3. Did "Trust/LLC" have any association agreements in 199- to share the profit from it's business? 4. Did "Trust/LLC" have an agreement with him/her to share profits in 199-? 5. Are the certificates of beneficial interest freely transferrable? 6. Is there an established price for the certificates of beneficial interest? 7. Is the certificate established with a par value? 8. Can you tell the value of the certificate on it's face? 9. Can a certificate be sold to the public? 10. Are there specific limitations and restrictions on the transfer of beneficial interest? 11. How is the certificate moved to another party? 12. Did "Exchanger" manage the "Trust" in 199-? 13. Did "Exchanger" have a beneficial interest in 199-? 14. During 199- did "Trust/LLC" hold other assets to benefit it's beneficiaries? 15. Who is the qualifying party for the "Business" during 199-? 16. Does this require that "Exchanger" be an owner? 17. Who owned the license (if needed) during 199-? 18. Can a qualifying party be replaced? 19. Does this replacement require a new license? 20. The government has alleged that there should be corporate taxation, are you familiar with those regulations? 21. Can you define associate or association? 22. Was there a division of profit in 199-? 23. Who could determine the allocation of profit in 199-? 24. Are you familiar with the other regulatory tests for entity taxation? 25. Could you name the characteristics? 26. Would you define limited liability? 27. Please define centralized management? 28. Who had exclusive control of "Trust" during 199-? 29. Did anyone other than you as Trustee have the ability to exclude you from decisions? 30. Did anyone other than yourself as Trustee have a continuous authority? 31. How many Trustees were there during 199-? 32. Were you subject to any control by "Exchanger" during 199-? 33. Did the "Exchangers" attempt to influence your actions during 199-? 34. Now let us proceed to the continuity of life issue would you give your definition please? 35. How does the "Trust" provide for it's life span? 36. What is the life span of the Trust? 37. Can it be extended? 38. Can the life span be shortened? 39. How many Trustees were there during 199-? 40. Then would I be correct to say that you as 100% owner had sole control over the life of the "Trust?" 41. Let's now go to the Free Transfer of certificates can you define that term? 42. You have previously stated there were specific limits to the transfer of beneficial interest can you briefly explain? 43. Do you as Trustee provide signature stamps? 44. Why? 45. Was there a signature stamp in 199-? 46. Who had possession and use of the signature stamp? 47. Was "Exchanger" instructed as to specific limits on the use of the stamp? 48. Were there any exceptions you can recall to the limitations? 49. What were the limits? 50. Did you personally authorize the use of the stamp on independent contracts? 51. Did you also personally sign other contracts? 52. Did independent sub-contract workers agree to be responsible for their own taxes? 53. Did the contract workers agree to hold the Trust harmless from liability for their personal taxes? 54. Did you create "Trust." (54-57 are from questions involving a trust that is also under attack) 55. When did you become Trustee? 56. Who was the previous Trustee? (The original Trustee died). 57. Were there any other Trustees? 58. Were you told the purpose of the Trust? 59. How did you meet the Exchanger? 60. Did you set specific conditions for succession as Trustee?
Yes this is a short newsletter on my part. I am leaving a lot of room for the MRS. From the Mrs.: As most of you know I mis-planned a trip to Massachusetts. Trying to figure out a time to steal my own husband from everyone else is not easy and I used really bad judgment in June. We left here the last Sunday of September so we could be in Kansas for a hearing that he just had to be at, only the party that should have been there hadn't filed it's paperwork so nobody had to be there. We left at 6:00 P.M. and finally made it to Winslow (a 3 hour) drive at 1:00 A.M. Had a the first flat in the driveway of friends that we stopped by to see on our way out of state. On our way to Albuquerque one of the tires on the van decided to lose it's tread, so we sat at discount tire for a couple of hours. We finally get past Moriarty NM at sign post 225 and the other tire on the little trailer went out. We bought new tires for a little trailer and the guy put the old tubes back in. The one completely melted. Needless to say the trip hadn't started well. The first 80 hours were literally spent in the van. We got to Kansas around midnight on Wednesday morning, went to the hearing, and then hit the road again. Thursday morning at the mighty Mississippi in Illinois the other flat occurred. It was the original flat that finally gave out again. Spent Thursday night in Ohio, took the kids to Niagara Falls on Friday, left there at 6:00 P.M. and got to Westborough Mass at 2:00 A.M. on Saturday morning. Got to our daughter and son-in-laws around 10:00 A.M. We didn't play tourist as JC and Paul spent the next 3 days working on the kitchen. So we had a really good visit, the kids all played together, had a ball really. They got to go fishing with their Uncle and our grandson in Mass got to play with the kids. These kids really miss him, mostly their Aunt and Uncle, though. We started home on Wednesday, took the kids to Plimoth Rock, to start their history lessons off right. They went through the museum, got to see the replica of the Mayflower and thought they were the smartest kids around. After dark we hit New York City so two of them got to see the Empire State building all lit up. The 5 year turned 5 the day of Niagara Falls and she really liked following her maps and seeing the sights. Boy did the Empire State building light up her eyes, she wants to go back and see it up close, it will be a while before we get to do that. We got to Tennessee on Thursday night, spent the night with friends, Friday night 80 miles east of the Texas border in Oklahoma and we were home by 11:00 P.M. on Saturday night. Yes these children can travel, they can go for 15-17 hours at a time, including time for 2 meals, gas stops and get in some running around time. They are terrific travelers. Very few arguments in that travel time. So we got back one week before he had to be in Tax Court. We felt good about what happened, wish the rest that were involved did. The pressure of standing up for yourself can be too much for some. It tests your ability to know that what you are doing is right. As soon as the beast smells fear they tear that one apart. I was really very disappointed in couple of the people we know and I haven't gotten completely over it yet. Sometimes it is hard to tell who is really going to put the knife in your back and who will twist it. I just hope they will take the time to look in the mirror and justify their fear and actions to themselves. So on we go to the next month and round of fun. By the way, I stand completely behind my husband. I am not the kind of wife that would go against my husband in Court or anywhere else. The enemy would rather deal with him than me, I do not have the patience for stupidity.
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