For my views on taxes see http://www.law.miami.edu/~froomkin/articles/arbitr.htm A. Michael Froomkin | +1 (305) 284-4285; +1 (305) 284-6506 (fax) Associate Professor of Law | "Cyberspace" is not a place. U. Miami School of Law | P.O. Box 248087 | http://www.law.miami.edu/~froomkin Coral Gables, FL 33124 USA | It's warm here.