Hello everyone - back from a summer hiatus - family and friends visiting, fishing around here in North Idaho and a bit of traveling too. Now with the arrival of Fall rains, all is green and beautiful. It is time to get back to work on my Newsletters - so expect one very soon, including discussing recent tax cases, 2010 planning imperatives, and a lot more. Also, I will review my friend Keith Schiller's recent book, and outline some CPE opportunities coming up, including on the Internet.

Regards to all! owen fiore