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.

Wednesday, June 24, 2009

Frustrated Professor



I have been quite sleep-deficient of late. I'm out the door at 5:30 AM to teach my morning class, and then I have an evening class that ends about 9 PM. Fortunately, none of the people with whom I share an office are teaching during this summer session, so I am usually able to take a little nap during the early afternoon.

Some of my students are really on the ball, but today, two of them rubbed me the wrong way. Maybe the sleep deficiency is catching up with me and making me edgy.

The first one asked if she could just turn in the written case briefing (this is an undergraduate Law course) without having to give an oral presentation, because she is uncomfortable giving an oral presentation to the class. Note that (A) students may give the oral presentations from their seats (almost all do) instead of standing up before the class; and (B) another student in the class, who has a speech impediment, has been quite avid in delivering her oral presentations. I didn't want to get into a pissing contest over it, so I told her it would be okay. Believe me, even if I were to give her a 100% on the assignment based upon the written submission alone (rather unlikely), she is in no danger of becoming class valedictorian.

The other one (who is usually quite attentive and studious) misunderstood an assignment. The assignment entailed finding official documents issued by a particular governmental office. The specification for the documents was that they be no more than 6 months old. The four documents this student presented were between 6 and 18 months old. After I returned the assignment -- she got gigged for the older-than-specified documents -- she came to me and told me that she misunderstood because of the language barrier (English is not her native language). I told her that my own grandparents, whose formal educations did not surpass the equivalent of the sixth grade, also had a language barrier, but that they overcame it. Fortunately, I suppressed the urge to tell her "Welcome to America -- Now Go Learn English!!!" She's essentially a very personable woman, but this time she really got on my nerves. Probably the lack of sleep is getting to me.

Don't get me wrong -- I enjoy teaching the courses I do. But summer session courses are very draining for student and professor alike.
I dread tomorrow. I fear that tonight will be one of little or no sleep. And because we are rapidly approaching the end of the first summer session, the students are very, very likely to have 11th hour questions for me. I hope that they do not interrupt my nap tomorrow afternoon.

Labels: , ,

Sunday, April 26, 2009

A Time to Sleep, a Time to be Alert

Michelle Malkin and Amanda Terkel, who, to say the least, do not view the world from the same perspective, are among the many who have been making a big deal about Barack Hussein Obama's economic advisor, Larry Summers, falling asleep at a meeting with the credit card executives.

Quite frankly, I have no real problem with it. My biases are colored by the fact that I am afflicted with a sleep disorder, which acts up from time to time (and I am now amidst one of those periods where sleep tends to be evasive).

While insomnia and dyssomnia are certainly problems, the greater problem is the public's attitude towards people who suffer from such afflictions. It is, as far as I am concerned, nothing less than discrimination based upon a physical condition.

As a solo practitioner, I am fortunate to be able to, when necessary, take a nap during the day, in my office, without jeopardizing my livelihood. Likewise, if it doesn't interfere with my class schedule, I can sleep in my office at the University (and indeed, a little 25-minute nap makes me eager and raring and ready to go in front of the classroom).

But things weren't always that way. In a former position with Uncle Sam, I had this one supervisor who made a big deal of my dozing off. At the time the IRS picked me up, I had already consulted an attorney and was gearing up to file a discrimination complaint with the EEOC. My transfer to the IRS made life much simpler for me, my supervisor, my supervisor's supervisor (without whose harassment, my own supervisor might have been mostly off my case), and the U.S. Government in general. [N.B. Aside from that one issue, I did get along quite well with my supervisor, and do speak well of her -- which made me very reluctant to take the step of initiating a complaint. But, as mentioned, the IRS mooted the issue by hiring me away from the government agency where I worked.].

A psychiatrist with whom I am casually acquainted socially believes that a disproportionate number of job failures, marriage failures, and juvenile delinquency have inadequate sleep in their etiology. Looking back on some of my prior relationships, I must agree with him.

The insomnia suffered by Charles Dickens has left its mark in many of his works. The "fat and red-faced boy in a state of somnolency" from The Pickwick Papers, and Sydney Carton's line "It is a far, far better rest that I go to than I have ever known" from Tale of Two Cities -- only someone tormented with insomnia could have written these lines.

As for Larry Summers: (A) He is probably much more dangerous if he makes his decisions while sleep deficient; and (B) as long as he is sleeping, he cannot implement his economic policies -- policies which I generally oppose.

So get off from Larry Summers's case, and let him sleep!

There are, of course, certain positions where one needs to remain awake. For example, security forces on ships sailing off the African coast, who protect the ships from pirates. In this incident with the MSC Melody , the security forces on the Italian cruise liner were certainly awake and alert.

What is interesting is that (A) the cruise company had hired Israeli security personel; (B) who wielded and used firearms. Ths MSC Melody then was bound for the Jordanian port of Aqaba, which is directly across the border from the Israeli port of Eilat.

Surely the Jordanian authorities knew, officially or otherwise, of the Israeli presence on the ship that was scheduled to dock in its port. This tells us something about unofficial international cooperation against the terrorists!

Labels: , , , ,

Monday, February 02, 2009

Need Some Sleep

Nothing earth-shattering to blog about.
Most of this past week I have been sleep-deficient, due in no small part to that virus bug I picked up. I believe that I have mostly shaken it, but it seems that my wife is now coming down with something. In any event, I woke up tired at about 10:45 this morning, but was able, for the first time in more than a week, to get in a good workout run.

Yesterday, I did get in a relatively good Shabbat nap. I fell asleep on the couch, and my wife said that I was really, really out of it. Maybe I won't be so sleep-deficient this coming week.

The sleep deficiency and virus wouldn't have been so bad, except that it was the first week of the semester, so I had to go in and teach. Whatever voice I may have brought into the classroom with me was totally shot by the time I got out. Fortunately, my assistant department chair gave me a ride, so I didn't have to drive.

As with any semester, I have already spotted some students who are on the ball, and some students who are totally clueless. So many have no conception of what it means to write a term paper -- those students had better get a clue real quickly or they will take a nosedive in the courses I teach! This is college-level work! In my day, I had a real battleaxe of a junior high school English teacher who taught all of us how to write term papers. Has our elementary and secondary educational system been dumbed down THAT much? [Apparently it has.].

Fortunately, there seem to be students who are well-postured and directed towards success. One of them happens to have an on-campus job as a student assistant in my own department. She approached me as I came in the second day of my classes, so I explained a few things to her. She is a transfer from one of the 2-year community colleges, where the courseload for Business Law is not as intense. She'll have to work hard, but I think that she will give it a go.

I am not a big Stupor Bowl fan. Understand that I have nothing against athletics per se (and in fact pulled a varsity letter while in high school). But the Super Bowl is not about athletic performance; it is about keeping the masses entertained and occupied, and about softening their brains so that they can be controlled by Big Brother! The teams are subsidized with lots of taxpayer money. The best thing that I can do is just not watch it! So I didn't!

The best football game I ever watched was two junior high school squads in an unofficial non-league scrimmage game. Their hearts were really into it, there was no TV audience to please (with the accompanying commercial advertisers), and they all accomplished something. Many of the players from that game have now gone onward to achievement in their respective life fields; they are role models, unlike the vast majority of the big league professional athletes of today. But I digress.

During the Stupor Bowl, I was not sitting in front of the big lobotomy screen. What I did was to begin to get my paperwork in order to do my income tax returns. I am now missing two receipts from charitable donees, so the appropriate reminder faxes and e-mails were sent, and need a few more pieces of documentation. But I knocked off lots of the organizing of papers. I am looking to get my tax returns finished sometime during February or early March.

I hope to get some good quality sleep tonight, because I have some interesting lectures and demonstrations planned for my classes this week.

Labels: , , ,

Friday, October 12, 2007

Horsing Around with Dr. Nora

Yesterday's Tax Court opinions included the matter of Nora E. Keating & Richard L. Shearer v. Commissioner, T.C. Memorandum Opinion 2007-309. Nora is an emergency room physician who absolutely loves horses. Nora and Richard, husband & wife, filed joint income tax returns for years 1996 - 2002, on which they claimed significant losses totaling in excess of $300,000 from Nora's horse breeding activity.

Among the standard fare of the Tax Court are cases where losses are claimed from hobby-type pastimes which lack a significant business (i.e., profit-making) motive. Where losses from such activities exceed the income derived, no deduction is allowed.

I have neither interest nor expertise in horses, and do not tout myself as an expert in the business. Having said this, certain things about Nora's situation evoke my comment:

A. The Tax Court opinion includes a tabular listing of Nora's 20 horses. Of the 20, 6 are geldings purchased by Nora (including Aw Fames Ovation, purchased for $5,000, her most expensive equine acquisition), and 5 are "home-foaled" geldings, that is, geldings actually bred by Nora. As for the remaining 9 horses, two are ponies who were purchased for the purpose of riding. Only 3 of the horses were specifically purchased for breeding purposes.

It is my understanding that a gelding is a castrated horse. If Nora wishes to breed horses, why is she purchasing geldings, and why is she cutting off the beitzim of the horses she actually breeds? This does not seem to be an efficient use of assets.


B. Of even greater concern: "Throughout the years in issue, petitioner worked approximately 60 hours a week as a physician--typically two 24-hour shifts and one 12-hour shift." Hey, isn't this the Libby Zion case all over again? What of the patients who are being treated by a sleep-deprived doctor?


Never mind the horses!! Never mind the income tax returns!! This doctor presents a danger to her patients, on account of her lack of sleep!!

Labels: , , , ,