After a month back home in Cincinnati, I have returned to Southern California for my eighth summer teaching Tax I at the University of San Diego School of Law, my third as the Herzog Summer Visiting Professor in Taxation. San Diego is truly America’s Finest City, with spectacular weather, natural beauty, and a dizzying array of things to do. But what is even more enjoyable is renewing acquaintances with the many friends we have made over the years here (not to mention enjoying the world’s best pizza and hamburgers).



