OK. OK. OK. We practically agree. The recently passed tax bill makes the code infinitely more complex. The $500 per child tax credit--added complexity. The tuition credit--added complexity. But, the effort to eliminate the estate tax--that's simplicity. No generation-skipping trusts, no complicated charitable foundations, no expensive lawyers and accountants with their estate-planning doodads and geegaws charging you thousands of dollars to advise you how to avoid Uncle Sam at death. Jim, elimination of the estate tax moves toward what you and I both want. A flat, simple tax. The way I look at it, however, the recently passed tax bill helps us. One more level of complexity added to already-existing multiple levels of complexity. Sooner or later the public will not just tire of it--they will revolt. Hopefully, you and I--together with Porthos, Aramis, Athos, and d'Artagnan--will be there to lead the revolt.