This is Me Studying

  1. I like outlines.
  2. If you want to know whether the IRS can file a lien against a property you hold in tenancy by the entirety, read the Kraft case.
    1. When you do, get back to me and tell me all about it.
    2. <spoilers>The IRS can force a foreclosure, but you are entitled to the value of your equitable interest in the property</spoilers>
  3. The iPad version of Pages doesn’t make outlines, which irritates me.
    1. Apparently WordPress does.  Maybe I should just blog about the taxing scheme of Estates and Gratuitous Gifts.
      1. I really like the word gratuitous.  It makes me tongue feel pretty.
      2. 26 U.S.C. 2031
        1. The value of the gross estate of the decedent shall be determined by including to the extent provided for in this part, the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated.
  4. How many people have I lost yet?
  5. As mentioned earlier, it’s Nebula/Hugo/Norton/Campbell/Bradbury/Tiptree/Mamatas/Ellison/OtherFamousSFFLastNames award season and here are some stories I think you should read.
    1. Full Disclosure: None of them are mine (but oh how I wish they were!)
    2. Diving After the Moon by Rachel Swirsky
      1. It’s a Science Fiction fairy tale mashup, how can you not love it?
      2. Confession: Any time I say something on a forum or LJ and Rachel Swirsky responds, I feel inexplicably happy.
    3. Pack by Robert Reed
      1. I’m still not entirely sure what the heck was going on here, but I enjoyed the ride.
      2. Confession: I actually prefer the first story I read by Mr. Reed, The Cull, but unfortunately that story was published in 2010 and is therefore ineligible.  Go read it anyway.
    4. Three Damnations: A Fugue by James Alan Gardner
      1. This may be one of my favorite stories, ever.  A perfect blend of love, obsession, haunted houses, witchcraft, and time travel.  Truly exquisite.
      2. Confession: I had just written a short story about a haunted house when I read this, and felt guilty for potentially prospectively infringing on Mr. Gardner’s brilliance.
    5. Swans by Kelly Link
      1. I love Kelly Link.  I would read her grocery lists and find them award-nomination-worthy, I’m sure.  This isn’t a grocery list, but an expertly told modern fairy tale.
      2. Confession: I met Kelly Link at AWP many years ago and I was not my best.
    6. The Nearest Thing by Genevieve Valentine
      1. Beautiful, haunting, moving.
      2. Confession: I didn’t want to like this story when I first read it.  I had recently been rejected by Lightspeed and sometimes, when I’m feeling down, I like to go through a magazine’s old issues and think ‘Whatever, they rejected me because they have bad taste.  Look at this crap they’ve published.’  I really should have learned by now that doesn’t work with magazines like Clarkesworld, Fantasy, and Lightspeed because invariably I run across something so mind numbingly brilliant that I despair of ever being able to write something which barely brushes the edges of their competence.
      3. Second Confession: The other reason I didn’t want to like this story is I remembered once that Kevin Brockmeier said he liked Genevieve Valentine’s fiction and so I have a bit of that ‘jealous of people that the person I worship likes’ syndrome.
    7. Kelly Barnhill’s Blog
      1. No, you can’t nominate a blog for any of the SF/F awards but if you could, Kelly Barnhill should win.
  6. Under the accrual method of accounting, you recognize income when it is earned, not when it’s received
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