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Hemingway and Tax

The new issue of the Journal of Legal Education has a funny article, Why Am I Here? Six-Word Stories About the First Month of Law School, 59 J. Legal Educ. 653 (2010). The article riffs off Hemingway’s six-word story — “For sale: baby shoes. Never worn.” — which he called his best work. Several books and web sites have been spun off the 6-word story idea.


Some of my favorite six-word stories about the first month of law school:

  • Trained by socratic assault. Professors acquitted.
  • Dear Mom, School’s fine. Send highlighters.
  • Came smart. Stayed scared. Ended confused.
  • I didn’t know I needed luggage!
  • I know the answer–it depends.

I put the call out for six-word stories about tax:

  • 1040: my 10, IRS takes 40. (Chris Hoyt (Missouri-Kansas City)) 
  • Apartment building. Shopping mall. Like kind. (Jim Maule (Villanova))
  • Cheated on taxes. Went to jail. (Jim Maule (Villanova))
  • Code is my friend. It’s heavy. (Bridget Crawford (Pace))
  • Deduct it. Fight Later. Then Settle. (Bruce Shnider (Minnesota))
  • Expensing means no reduction of IRR. (Calvin Johnson (Texas))
  • First for love, then for money. (Farid el-Sultaneh) (Bryan Camp (Texas Tech))
  • For sale: Tax Code. Never opened — from an A student. (Meredith Conway (Suffolk))
  • For sale: Tax Code. Heavily used — from a C student. (Meredith Conway (Suffolk))
  • I work. I file. I pay. (Bryan Camp (Texas Tech))
  • In tax, NOL is single word. (Calvin Johnson (Texas))
  • IRS is my involuntary 35% partner. (Chris Hoyt (Missouri-Kansas City)) 
  • Let’s do a delayed three-way. (Jack Bogdanski (Lewis & Clark))
  • Lost substantiation. Lost deduction. Lost money. (Jim Maule (Villanova))
  • Negative basis — a crime against nature. (Roberta Mann (Oregon))
  • Partnership taxation. Entity. Aggregate. Very confusing. (Jim Maule (Villanova))
  • Prime directive: adjusted basis equal FMV. (Calvin Johnson (Texas))
  • Really? Money found in piano income. (Cesarini) (Ann Murphy (Gonzaga))
  • Stupid deals done by smart people. (Definition of a tax shelter) (Bryan Camp (Texas Tech)) 
  • Tasty puu-puu platters, tax-free. (Jack Bogdanski (Lewis & Clark))
  • The dog is not a dependent. (Jim Maule (Villanova))
  • Went to tax class. Got Mauled. (Jim Maule (Villanova))
  • What are you? Check the box. (Jack Bogdanski (Lewis & Clark))
  • What happened to Glenshaw Glass: Income. (Jack Bogdanski (Lewis & Clark))
  • You can’t deduct your inner child. (Chris Hoyt (Missouri-Kansas City))

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