Expatriate Owl

A politically-incorrect perspective that does not necessarily tow the party line, on various matters including but not limited to taxation, academia, government and religion.

Tuesday, October 11, 2016

Yom Kippur 5777






[At this time I shall have no words regarding the e-l-e-c-t-i-o-n, other than to say that I have already mailed in my absentee ballot.].


Yom Kippur will soon be upon us.  As always, I ask forgiveness from those I may have wronged, and grant forgiveness to those who ask it in sincerity.

Everyone have an Easy Fast! 

חתימה טובה!

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Tuesday, September 22, 2015

Yom Kippur 5776

That time of the year again.  Yom Kippur will be upon us when the sun sets in a few hours.  I now ask everyone forgiveness for whatever I may have done to slight them during the past year, and extend forgiveness to all who sincerely ask it of me.  Everyone, have an easy fast!

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Friday, October 03, 2014

Yom Kippur 5775




The sun will soon set, and the Fast of Yom Kippur will be upon us.  This, of course, is the most solemn and holy day of the year on the Hebrew calendar.

During the late 1930's, my wife's grandfather tried, without success, to persuade his parents to leave Europe.  He lost contact with them, and their fate remains unknown, though, given the despoilments done in the vicinity of their residence, and some accounts of some survivors of their town, there can be little doubt that they were victims of the Nazi Holocaust.

So upon what day should my wife's grandfather commemorate their passing by reciting Kaddish?  He chose Yom Kippur.

There are more than one Jewish battle veterans who survived gunshot wounds to the stomach because they were fasting on Yom Kippur and their stomachs were empty.

I ask forgiveness from all I may have wronged, and grant forgiveness to all who ask me in earnest.

Have an easy fast!

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Tuesday, September 25, 2012

An Easy Fast to All

Tonight at sundown is Yom Kippur, the holiest day of the year.  There is much to be accomplished today in my busy schedule,  I at least take this opportunity:

A.  To wish everyone an easy fast;

B.  To forgive all who in earnest ask my forgiveness for whatever they may have done or not done during the past year; and

C.  To sincerely beseech the forgiveness of all whom I may have wronged or slighted.


I further note that tomorrow, on Yom Kippur itself, Iran's evil leader Ahmadinejad is slated to address the UN General Assembly.  The scheduling is at a time when Jews are preoccupied with Yom Kippur.  This calendar placement, I believe, is deliberate and intentional, and was done with the connivance of the Obama administration.

To our Christian (and, I am informed, a number of Sikh) friends who plan to be there to speak out in protest, I extend my greatest appreciation.  You surely will be remembered by me, and by Higher Powers as well.

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Friday, October 07, 2011

Yom Kippur 5772

Tonight at sundown will be Yom Kippur, the Day of Atonement.

I am now preparing to account to G-d for my sins this past year (which are not inconsiderable), and carbo-loading and hydro-loading for the fast.

I ask forgivenness from all whom I have wronged, and grant forgivenness to all who ask it of me.

Wishing all an easy fast, and a happy and healthy new year for 5772.

May your name be sealed in the Book of Life!

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Sunday, September 27, 2009

Yom Kippur 5770

I haven't posted the past 10 days, what with the pressures and deadlines and the holidays and the other standard excuses.


There were some proposed postings under contemplation, but I had some reservations as to whether they should be posted. As matters developed, it is better that they were not posted, at least during the past 10 days. One or more of those postings may or may not go up (with relevant updates and redactions, of course) at some point in the future, but for now, I shall hold my fire. Some things just aren't meant to be made public too early.

Tonight is Yom Kippur, the Day of Atonement, for the year 5770 of the Hebrew Calendar. I am carbo-loading for the fast, attending to some other holiday preparations for Sukkot, doing some legal research, grading a few papers, and working on possible rendezvous with professional colleagues, and also a cousin's club reunion on my wife's side of the family.


To all who sincerely seek my forgiveness as Yom Kippur approaches, I give you my mechilah, and likewise, I ask all I may have wronged during the past year for mechilah.


Everyone, have an easy fast, and may you be sealed in the G-d's book for a good, happy, healthy and prosperous year!

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Monday, September 14, 2009

First Person Plural

The great ideal is that we Jewish people take responsibility for our own; not only in helping the needy among us, but some sort of responsibility for the actions of our fellow Jews. Though not fully achieved 100% of the time, this standard has sustained us through adversities of the past and present, and will ultimately redeem us in the future. Though everything, of course, depends upon G-d Almighty, we Jews are all connected to one another, and when one of us hurts, all of us feel the pain.

[Just for the record, being Jewish is not me and my wife's sole, nor even necessarily our primary, criterion for selecting providers of goods or services. Our insurance agent, lawn mowing service, plumber, electrician -- none of these are Jewish. They have served us well, so we are loyal customers and clients. My wife and I have seen too many people get into too much trouble by automatically taking their business to a lantsman. We are equal opportunity employers. But I digress.].

This concept of "Am Echad," that the Jewish people are one nation, has its obvious benefits. My wife and I each travel out of town from time to time for professional and business reasons, and we are often aided by Jewish people in the out-of-town locations. And, over the centuries, the assistance by fellow Jews has often made the difference between life and death.

The downside is that we also have to account for the transgressions of our coreligionists. Much of the liturgy of the Rosh Hashanah and Yom Kippur services, when we seek G‑d's forgiveness and repent from our sins, is couched in the first person plural. "Avinu Malkeinu Chatanu L'fanecha" (Our Father, Our King, We have sinned before you). "Ashamnu, Bagadnu, Gazlanu …" (We have become guilty, we have betrayed, we have robbed ….).

When we go through the confessional prayers, we do NOT say "Mallayev murdered, Madoff swindled, Spitzer shtupped a hooker, Garson took bribes and Yagman cheated on his taxes." It is "WE murdered, WE swindled, WE shtupped hookers, WE took bribes and WE cheated on our taxes." It is, of course, physically impossible for a single individual to commit every one of the enumerated sins. And a goodly number of the transgressors are prosecuted, civilly and criminally, by other members of the Jewish community. But G-d -- and the nations of the world -- judge us not only as individuals, but as a group. We, as a community, are called upon to take an interest in the personal rectitude of all of our members.

And so, I shall now comment on two of our transgressors, and some of the broader implications.

First, there is Yochanan Levitansky, the New Haven man who swindled 1,077 Ebay customers to the tune of $237,257 by taking their money and not delivering the goods. He will be doing 6 - 12 months, and paying some restitution. Levitansky's attorney, public defender Sarah Merriam, argued in the sentencing memorandum that "As a young man who had been raised with the idea that he would one day become a rabbi, Yochi Levitansky was ill-prepared for the challenges of running a business on his own." Merriam further argued that Levitansky's fraud was mitigated by the fact that Ebay's insurance covered it. Hold it right there, buster!! Don't insurance companies have the Constitutional right to equal protection under the law?

[I don't know whether these really were Levitansky's own rationalizations, or whether Ms. Merriam came up with them in order to discharge her duty to zealously assert her client's interests. If it was the latter, then I can hardly blame Ms. Merriam. Sometimes, defense attorneys, civil and criminal, get stuck with piss poor clients who have little in the way of positive attributes. I myself have had such clients in years past, and was duty- bound to assert whatever arguments might lessen the negative consequences, even at the risk of ridicule by the plaintiff's attorney, judge and/or jury. I now can be more selective of whom I take on as a client. And Levitansky did get significantly less than the legal maximum, so Ms. Merriam certainly cannot be accused of being an ineffective counsel.].

Then, there is Yitty Shteierman, a Monsey, NY woman who stands accused of using a fake deed to a house she doesn't even own as collateral for two separate loans totaling $270,000, in two separate transactions. My rabbi has, of late, been talking about giving people the benefit of the doubt. Ms. Shteierman has yet to be convicted of a crime. She is legally presumed innocent unless and until proven guilty. So I will give Yitty Shteierman the benefit of the doubt, however, I shall, pending further developments in the case, refrain from entering into any business transactions with her (unless, of course, my own rabbi sees fit to do so).

I shall not now dwell upon the shortsightedness involved in the commission of crimes such as the the foregoing accused/admitted ones, where the acts necessary to commit such crimes produces a reliable paper and/or electronic trail of damning evidence.

The intrusive social pressures in the insular communities in which Mr. Levitansky and Ms. Steierman dwell are notorious. Schools will reject or expel students because their fathers wear blue shirts instead of white, or their mothers wear the wrong style wigs to cover their hair, or if their homes have Internet access or a t‑e‑l‑e‑v‑i‑s­‑i‑o‑n. In arranging marriages for their children, parents will reject a match based upon the color tablecloth the prospective spouse's mother uses for the Shabbat table. And, notwithstanding the nonhereditary nature of conditions such as Down's Syndrome, some parents of such children will go to all lengths to hide the fact that there is a Down's Syndrome child in the family, lest it ruin their other children's chances for a shidduch (marriage arrangement). [N.B. This latter assertion has actually been confirmed by a reliable source -- a parent in an insular "black hat" community in Israel who has disregarded all advice to keep her own Down's Syndrome daughter in the closet (and many who would hide their Down's Syndrome child from the world do literally keep such children out on the enclosed terrace to their apartment, which effectively is in fact a closet.).

So what needs to happen? WE need to start taking a dimmer view of fraud. WE need to shun and ostracize those who commit "white collar" fraud-type crimes as much as WE shun and ostracize the children of the man who wears a blue shirt, or the person who watches television or surfs the Internet, or the siblings of Down's Syndrome children. Because if such crimes are less socially acceptable in OUR insular society, then they will, no doubt, occur with significantly less frequency.

Yes, the Rabbis have their work cut out for them in sending out the message, but, in the final accounting, WE cannot leave it all to the Rabbis. It is all up to US!

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Friday, October 10, 2008

Sarah's Charity & Other Odds & Ends




My family has just broken the Yom Kippur fast. The Day of Atonement has ended. We wish everyone Muchos Años!

Now for some tax odds and ends:


(1) President Bush has signed H.R. 6893, which is now officially Public No: 110-351 [At this writing, the GPO has yet to put it into the United States Statutes at Large; give them a few days.] The popular name for the legislation is the "Fostering Connections to Success and Increasing Adoptions Act of 2008."

Of interest to this ex-IRS attorney is Section 501 of the Act, which clarifies the Internal Revenue Code's definition of a child for dependency exemption purposes. In order to qualify as a dependent for income tax purposes, the child must be unmarried and younger than the person claiming the exemption. And if the person claiming the credit is not the child's parent, the claimant's adjusted gross income must exceed that of the child's parent or parents.


(2) On 15 September this Blog commented on the Presidential candidates' tax returns. Sarah Palin has released her tax returns for 2006 and 2007. The Tax History website has posted them (along with the other candidates, etc.). Sarah's stats (actually, Sarah and Todd's joint stats) are as follows:

2007:

$166,080 Adjusted Gross Income.
Cash donated to charity: $2,500 (1.5% of AGI).
Plus $825 non-cash goods donated to Salvation Army.


2006: $127,869 AGI.
Cash donated to charity: $4,250 (3.3% of AGI).
Plus $630 non-cash goods donated to Salvation Army.


My comments:

1. Sarah is sort of in the range of where Barack Hussein Obama was in 2003 and 2004, before he became a national messianic idol. Her AGI is approximately half of Biden's, but her charitable giving (disregarding the Salvation Army rummage donation) is than twice in percentage, and, at worst, more than fivefold in dollars. Like the other candidates, she is well below McCain.
2. Sarah's decrease in charitable dollars from 2006 to 2007, despite a significant increase in AGI, is not entirely comforting. There may well be reasons; it may well be a temporary thing. I don't know because there are only 2 years of tax returns to go with. But if she has any class whatsoever, there will be an increase come 31 December 2008.

3. Sarah's philanthropic exploits are really nothing to write home about, and I am somewhat disappointed in her. There are many people whose household income is far less than hers, but who give more. Now that Sarah strives for a position of national leadership, should start leading by example.

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Sunday, September 28, 2008

Getting Ready for Rosh Hashanah


As background for the benefit of readers who are not fully informed on the basics of the Jewish High Holy Days, Rosh Hashanah will arrive at sundown on Monday night, 30 September 2008. The process of atoning for our sins is not limited to Yom Kippur, so in addition to being the start of the Jewish New Year, Rosh Hashanah also begins the Ten Days until Yom Kippur, the Day of Atonement. During those 10 days we not only are required to settle our sins against G-d, but we also must ask forgiveness from the humans we may have wronged during the year.

It is against the foregoing background that this posting is written.

On 12 June 2003, one Mordechai Samet was given a 27-year prison sentence, following conviction in December 2002 on various fraud and racketeering charges. At the time, I thought that the sentence was a bit on the heavy side of severe. And, at the time, I wondered whether Samet's professed religious Jewish faith played any role in the perceived severity of the sentence. We religious Jews (I am not particularly comfortable with the label "Orthodox") are, after all, supposed to be a light unto the nations, and whenever we fall short of our G-d given role, it engenders much disappointment amongst the nations of the world. For this reason, religious Jews who commit crimes often do receive heavier sentences. This is not conceptually different from the especially stringent standards to which lawyers are often held in criminal matters, nor the especially stringent standards to which IRS employees are held in their personal tax affairs.

Prior to his relocation to the Federal Correctional Institution at Otisville, NY, Samet resided in a community known as Kiryas Joel, New York. Kiryas Joel is an insular community of Satmar Hassidim. I give this information by way of background, and not to per se belittle Kiryas Joel or its residents or the Satmar Hassidim in general.

Well, it has come to my attention that Samet is now complaining, via the "Rescue Samet" website (apparently maintained by his family and/or friends, inasmuch as he is unlikely to have Internet access in the Big House where he now resides), that he is a victim! Samet has purportedly written a tome entitled Crusade by a Religious Activist in our Courtrooms: The Hijacking of our Court Systems by a Fanatical U.S. Judge, wherein he attempts to make the case that Judge Colleen McMahon, the judge who presided over his trial and who imposed sentence upon him, was motivated by a religious-based bias against him. I was initially willing to buy into Samet's thesis, at least until I began to read the very first page of the Introduction to Samet's magnum opus. it. In no particular order, the following matters struck me as inconsistent or disingenuous:

A. Describing the bust made by the Federal agents on 29 March, 2001: "The operation was carried out as if the agents were arresting the 10 most wanted criminals in America, or some big crime Mafia. Access to the town was shut down by the agents toting shotguns, with helicopters hovering over. Cars were not allowed to enter or leave the town. The government labeled the 12 men arrested the 'Samet Group'".

As mentioned earlier, Kiryas Joel is a very insular town. That is the way the Satmar Rebbe, Joel Teitelbaum, the great-uncle of the two rabbis who now are locked in a contentious battle for the leadership of the Satmar Hassidim (and, not coincidentally, control over assets estimated to be worth hundreds of millions of dollars), intended Kiryas Joel to be. And I do not denigrate the Kiryas Joel community for its engineered insularity; there is much to be said for living life free of televisions or newspapers and other sources of negative influence from contemporary society -- provided that a community such as Kiryas Joel abides by the law.

It must be remembered that the purpose of the law enforcement operation was not only to bring the suspects into custody, but also to preserve evidence. The Feds could not have expected any cooperation from the residents of the Kiryas Joel community, and therefore, the tactics used in the bust of 29 March 2001 were warranted.


B. "Kiryas Joel is a quiet religious town with no history of violence or criminal activity."

Not quite! Below are some incidents of violence and/or criminal activity in Kiryas Joel. These are just those appearing in the news media (and this is not an endorsement of the New York Times). There are more, including some of which I am not entirely familiar, and/or of which my professional confidences preclude discussion. And of course, there likely are even more which were never reported to the police in the first place.


** "On Sunday; Pious Village Is No Stranger To the Police" by Michael Winerip, New York Times, 20 September 1992, Section 1, p. 41: Seems that those who disagree with the Kiryas Joel body politic political agenda are subject to assault on their person and vandalism of their property.

** "Hasidic Men Riot Over Visit of Rabbi," New York Times, 2 August 1995, Section B, p. 5: "Five police agencies quieted a rock- and egg-throwing riot of an estimated 1,000 Hasidic men, sparked by a dissident rabbi's visit this week. The Sunday night melee left one person injured and eight vehicles damaged and resulted in six arrests, the authorities said."

** "A Village Faces Another Kind Of Storm" by Evelyn Nieves, New York Times, 14 January 1996, Section 1, p. 27: "While the snow quieted New York City, this Satmar Hasidic village 50 miles away tallied another in a long line of violent episodes. Early Monday morning, the storm in full force, vandals broke a window in Joseph Waldman's Ford station wagon, threw in a flammable liquid and lit a match. Unfortunately, Mr. Waldman is getting used to it. This was his third car firebombed in the driveway in the last four months."


** "In the Ashes of Arson at Kiryas Joel, Tensions of Bitter Factionalism" by Robert Hanley, New York Times, 29 July 1996, Section B, p. 1: Arson is a crime of violence. Don't take my word for it, though; just ask a firefighter who has been injured while fighting an intentionally-set blaze (or the widow or orphan of a firefighter who died while doing so).



C. "The total number of victims was less then ten and they were mainly financial institutions and government agencies that were protected by insurance companies."

Notwithstanding my numerous gripes concerning the excesses of the insurance industry, insurance companies are entitled to the protection of this Country's laws, and are entitled to not have their funds pilfered by criminals. The fact that the insurance companies are the ultimate victims does not mitigate the crime.

Moreover, the "government agencies" included the IRS, which paid out falsely-claimed tax refunds.
Who really pays when insurance companies or the government are swindled? Who must make up for the loss? The ratepayers and the public, that's who. The total number of victims was far more than ten!


D. "As the legal challenge in the case was ongoing, the defendants paid back in full the 3.5 million dollars to the victims of the crime they were alleged to have committed."

Would the money have been paid back had there been no arrests, and no preservation of the evidence?

Of no less moment is the fact that uncharged offenses figured into the calculus of Samet's sentence. In other words, it wasn't just the $3.5 million. On pages 28, 34 and 64 of Samet's long song of excuses, much is made of Samet's generousity to charities. Specifically, on page 34, "At most, the evidence showed, only that most of the money alleged to have been part of the offense, went to charity." This presents two problems. Firstly, if the money is not kosher then it doesn't count for tzedaka (the Hebrew equivalent for "charity" and a word whose root is "tzedek" or justice). My own rabbi, for example, has been known to refuse donations of questionable provenance. The second problem is that if so much of the money swindled by Samet was given over to charity, then where did he get the 3.5 million to make the restitution? Again, it wasn't just the $3.5 million.



All of the above is just from the first page of the Introduction (save the references to pages 28, 34 and 64)! I shall spare you the trouble of reading the remainder of Samet's whining and pouting piece. He says that Judge McMahon is biased against him! He says that the FBI and other federal agencies are biased against him! He says that the evidence was spun in a negative light! He says that he was misunderstood! It's all everyone else's fault -- It's the fault of everyone except for Mordechai Samet!


The High Holy Days will soon be upon us. I ask forgiveness of all I may have wronged, and grant forgiveness to all who may have wronged me this past year.

And I hope that Mordechai Samet will take the step of acknowledging the wrongfulness of his own misdeeds, and accept the responsibility for them so that he, too, can begin the process of atonement.

L'Shanah Tovah Tikotevu!

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Sunday, September 02, 2007

Mechilah

Yesterday at shul, the Rabbi made several comments. It was particularly crowded, as was expected, given that the Rabbi and Rebbitzen had lots of guests for their daughter's Bat Mitzvah.

One of the things the Rabbi mentioned was that it is now the Month of Elul, and we should not wait until Yom Kippur to grant mechilah (forgiveness) to all who have wronged us during the year.

I asked the Rabbi whether we are required to forgive people who continue to keep on wronging us. He assured me that just because I forgive you for doing something to me yesterday doesn't necessarily mean that I am forgiving you for doing it to me again tomorrow.

And so, I hereby grant mechilah (reserving, of course, the right to collect monetary debts owed) to any and all who have wronged me during this past year. When you seek forgiveness from G-d, you can now tell Him that you have resolved your wrongs against me, and that he should not punish you on my account.

I also take this opportunity to ask mechila from any and all I may have wronged during the year.

And I intend to continue to pay off all of my monetary debts on or ahead of schedule.

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