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    <title>Observation Deck</title>
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    <link rel="self" type="application/atom+xml" href="http://www.norcalblogs.com/observation_deck/atom.xml" />
    <id>tag:www.norcalblogs.com,2009-06-09:/observation_deck/16</id>
    <updated>2010-03-10T06:58:18Z</updated>
    <subtitle>Observations and mussings.</subtitle>
    <generator uri="http://www.sixapart.com/movabletype/">Movable Type 4.25</generator>

<entry>
    <title>  Logue Debate</title>
    <link rel="alternate" type="text/html" href="http://www.norcalblogs.com/observation_deck/archives/2010/03/logue-debate.html" />
    <id>tag:www.norcalblogs.com,2010:/observation_deck//16.14920</id>

    <published>2010-03-10T05:20:20Z</published>
    <updated>2010-03-10T06:58:18Z</updated>

    <summary>Here is Logue debating Fran Pavley on L.A. Public Radio. Guests: Dan Logue, California Assemblyman, representing counties in the 3rd Assembly District, including Butte, Lassen, Nevada, Placer, Plumas, Sierra and Yuba Senator Fran Pavley, representing Senate District 23 - including...</summary>
    <author>
        <name>Josh F.W. Cook</name>
        <uri>http://www.joshcook.com</uri>
    </author>
    
    
    <content type="html" xml:lang="en" xml:base="http://www.norcalblogs.com/observation_deck/">
        <![CDATA[<p><a href="http://media.scpr.org/audio/upload/2010/03/08/20100308_airtalk_CA_jobs_initiative.mp3">Here</a> is Logue debating Fran Pavley on <a href="http://www.scpr.org/programs/airtalk/2010/03/08/do-climate-laws-hurt-californias-economy-the-movem/">L.A. Public Radio.</a></p>

<p>Guests:</p>

<p>Dan Logue, California Assemblyman, representing counties in the 3rd Assembly District, including Butte, Lassen, Nevada, Placer, Plumas, Sierra and Yuba</p>

<p>Senator Fran Pavley, representing Senate District 23 - including portions of Los Angeles and Ventura Counties in the California Legislature</p>]]>
        
    </content>
</entry>

<entry>
    <title>  As a Republican I have been in fox holes with this guy...</title>
    <link rel="alternate" type="text/html" href="http://www.norcalblogs.com/observation_deck/archives/2010/02/as-a-republican.html" />
    <id>tag:www.norcalblogs.com,2010:/observation_deck//16.14852</id>

    <published>2010-02-27T17:46:03Z</published>
    <updated>2010-02-27T17:47:37Z</updated>

    <summary></summary>
    <author>
        <name>Josh F.W. Cook</name>
        <uri>http://www.joshcook.com</uri>
    </author>
    
    
    <content type="html" xml:lang="en" xml:base="http://www.norcalblogs.com/observation_deck/">
        <![CDATA[<p><object id="obj_d0b4d47356b8409f83897ba491378cd9" classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=9,0,115,0" width="450" height="392">  <param name="movie" value="http://applications.fliqz.com/8a51a1abcb8b439c947c27224e3516b2.swf" />  <param name="allowfullscreen" value="true" />  <param name="wmode" value="transparent" />  <param name="allowscriptaccess" value="always" />  <param name="flashvars" value="file=d0b4d47356b8409f83897ba491378cd9&permalink=&" />  <embed id="emb_d0b4d47356b8409f83897ba491378cd9" src="http://applications.fliqz.com/8a51a1abcb8b439c947c27224e3516b2.swf" width="450" height="392" allowfullscreen="true" wmode="transparent" allowscriptaccess="always" flashvars="file=d0b4d47356b8409f83897ba491378cd9&permalink=&" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer"></embed>  </object></p>]]>
        
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</entry>

<entry>
    <title>  NEW JAKE EARLY</title>
    <link rel="alternate" type="text/html" href="http://www.norcalblogs.com/observation_deck/archives/2010/02/new-jake-early.html" />
    <id>tag:www.norcalblogs.com,2010:/observation_deck//16.14712</id>

    <published>2010-02-09T22:26:40Z</published>
    <updated>2010-02-09T22:37:51Z</updated>

    <summary>Jake Early makes amazing art. I got this e-mail from him this week (below). He announced his latest pieces. They are selling fast. You should get them while you can. Some of the pieces I bought back in the day...</summary>
    <author>
        <name>Josh F.W. Cook</name>
        <uri>http://www.joshcook.com</uri>
    </author>
    
    
    <content type="html" xml:lang="en" xml:base="http://www.norcalblogs.com/observation_deck/">
        <![CDATA[<p>Jake Early makes amazing art.  I got this e-mail from him this week (below).  He announced his latest pieces.  They are selling fast.</p>

<p>You should get them while you can.  Some of the pieces I bought back in the day for $200 bucks are now circulating for $700 - $1200 dollars.  Not that I would ever sell any of mine, but it does reflect the unique quality of Early's work.  </p>

<p>Jake Early art is really Chico thing.  Part of what makes people from Gridley who move to Chico feel like they are hip and cool and trendy.  Like me.</p>

<p>_________________________________</p>

<p><font face="Arial" color="#663333" size="2">Since my last message, I have actually finished 3 new pieces in my Highway 1 Series of original serigraphs. Below, you can see all 3 of the newest prints, The Lost Coast, Malibu & San Francisco (images 13, 14 & 15 in the series of 20). Digital versions of all my serigraphs may be viewed on my website, <a href="http://www.jakeearly.com/view.php?gallery_id=10">http://www.jakeearly.com/view.php?gallery_id=10</a></p>

<p>I've long been intrigued by boats (particularly their design and construction) and especially boats without engines. The combination of delicate, graceful design and the ability to capture the power of the wind is very interesting to me. I don't consider myself a sailor, in fact, I doubt I could even raise the sails to get a boat off the dock. However, I've built a number of wooden dinghys and kayaks and I've been a "crew member" on sailboats in the Mediterranean, San Francisco Bay, Santa Barbara Channel and many northern California lakes. My brother-in-law has been sailing in San Francisco a lot recently, and his adventures navigating the cold, tricky waters of the bay inspired me to create this piece.</p>

<p><span class="mt-enclosure mt-enclosure-image" style="display: inline;"><img alt="jake.jpg" src="http://www.norcalblogs.com/observation_deck/jake.jpg" width="418" height="850" class="mt-image-center" style="text-align: center; display: block; margin: 0 auto 20px;" /></span></p>]]>
        
    </content>
</entry>

<entry>
    <title>  Logue on Fox NEWS - Jobs</title>
    <link rel="alternate" type="text/html" href="http://www.norcalblogs.com/observation_deck/archives/2010/02/logue-on-fox-ne.html" />
    <id>tag:www.norcalblogs.com,2010:/observation_deck//16.14710</id>

    <published>2010-02-09T18:35:49Z</published>
    <updated>2010-02-09T18:37:37Z</updated>

    <summary>Watch the latest business video at video.foxbusiness.com...</summary>
    <author>
        <name>Josh F.W. Cook</name>
        <uri>http://www.joshcook.com</uri>
    </author>
    
    
    <content type="html" xml:lang="en" xml:base="http://www.norcalblogs.com/observation_deck/">
        <![CDATA[<p><script type="text/javascript" src="http://video.foxbusiness.com/v/embed.js?id=4009851&w=400&h=249"></script><noscript>Watch the latest business video at <a href="http://video.foxbusiness.com/">video.foxbusiness.com</a></noscript></p>]]>
        
    </content>
</entry>

<entry>
    <title>  From 1775</title>
    <link rel="alternate" type="text/html" href="http://www.norcalblogs.com/observation_deck/archives/2010/01/dominos-second-1.html" />
    <id>tag:www.norcalblogs.com,2010:/observation_deck//16.14636</id>

    <published>2010-01-30T02:59:13Z</published>
    <updated>2010-02-03T08:10:21Z</updated>

    <summary>To the Worthy Officers and Soldiers in the American Army Honour will crown every defender of liberty. GENTLEMEN: Your exertions in the cause of freedom, guided by wisdom, and animated by zeal and courage, have gained you the love and...</summary>
    <author>
        <name>Josh F.W. Cook</name>
        <uri>http://www.joshcook.com</uri>
    </author>
    
    
    <content type="html" xml:lang="en" xml:base="http://www.norcalblogs.com/observation_deck/">
        <![CDATA[<p>To the Worthy Officers and Soldiers in the American Army<br />
Honour will crown every defender of liberty.</p>

<p>GENTLEMEN: Your exertions in the cause of freedom, guided by wisdom, and animated by zeal and courage, have gained you the love and confidence of your grateful countrymen; and they look to you, who are experienced veterans, and trust that you will still be the guardians of America. </p>

<p>As I have the honour to be an American, and one among the free millions who are defended by your valour, I would pay the tribute of thanks, and express my gratitude, while I solicit you to continue in your present honourable and important station. I doubt not America will always find enough of her sons ready to flock to her standard and support her freedom: but experience proves that experienced soldiers are more capable of performing the duties of the camp, and better qualified to face the enemy, than others; and, therefore, every friend to America will be desirous that most of the gentlemen who compose the present Army may continue in the service of their Country until liberty,peace, and safety, are established. </p>

<p>Although your private concerns may call for your assistance at home, yet the voice of your Country is still louder; and it is painful, to heroick minds, to quit the field when liberty calls, and the voice of injured millions cries, to arms! to arms! Never was a cause more important or glorious than that which you are engaged in. Not only your wives, your children, and distant posterity, but humanity at large, the world of mankind, are interested in it; for if tyranny should prevail in this great Country, we may expect liberty will expire through the world; therefore, more human glory and happiness may depend upon your exertions than ever yet depended upon any of the sons of men! <br />
He that is a soldier, in defence of such a cause, needs no title. His post is a post of honour; and although not an Emperor, yet he shall wear a crown of glory, and blessed will be his memory!</p>

<p>The savage and brutal barbarity of our enemies, in burning Falmouth, is a full demonstration that there is not the least remains of virtue, wisdom, or humanity, in the British Court, and that they are fully determined, with fire and sword, to butcher and destroy, beggar and enslave, the whole American people. </p>

<p>Therefore, we expect soon to break off all kind of connection with Britain, and form into a grand Republick of the American United Colonies; which will, by the blessing of Heaven, soon work out our salvation, and perpetuate the liberties, increase the wealth, the power, and the glory, of this western world. Notwithstanding the many difficulties we have to encounter, and the rage of our merciless enemies, we have a glorious prospect before us, big with every thing good and great. </p>

<p>The further we enter into the field of independence, our prospect will expand and brighten, and a complete Republick will soon complete our happiness. "Blindness seems to have happened to Britain, that the fullness of America might come in;" and we have every encouragement to "stand fast in the liberties wherewith Heaven has made us free." Persevere, ye guardians of liberty! May success be your constant attendant until the enemies of freedom are no more; and all future generations, as they successively tread the stage of time, and taste the joys of liberty, will rise up and call you blessed.</p>

<p>A FREEMAN.   - Cambridge, November 24, 1775.</p>]]>
        
    </content>
</entry>

<entry>
    <title> There was a good editorial..</title>
    <link rel="alternate" type="text/html" href="http://www.norcalblogs.com/observation_deck/archives/2010/01/there-was-a-goo.html" />
    <id>tag:www.norcalblogs.com,2010:/observation_deck//16.14634</id>

    <published>2010-01-30T02:50:59Z</published>
    <updated>2010-01-30T02:53:14Z</updated>

    <summary> Clearly the editors of the major local Chico newspaper have been reading my blog before they write editorials. I must admit the writing style is much more insightful and mature than mine, but the editorial about the Winco -...</summary>
    <author>
        <name>Josh F.W. Cook</name>
        <uri>http://www.joshcook.com</uri>
    </author>
    
    
    <content type="html" xml:lang="en" xml:base="http://www.norcalblogs.com/observation_deck/">
        <![CDATA[<p> <font face="Arial" color="#663300" size="3">Clearly the editors of the major local Chico newspaper have been reading my blog before they write editorials. I must admit the writing style is much more insightful and mature than mine, but the editorial about the Winco - Wal-Mart double standard is a great read.</p>

<p> <a href="http://www.chicoer.com/opinion/ci_14292797">Click here to read their version</a> of my recent blog post.</p>]]>
        
    </content>
</entry>

<entry>
    <title>  Domino&apos;s second chance</title>
    <link rel="alternate" type="text/html" href="http://www.norcalblogs.com/observation_deck/archives/2010/01/dominos-second.html" />
    <id>tag:www.norcalblogs.com,2010:/observation_deck//16.14633</id>

    <published>2010-01-30T02:47:45Z</published>
    <updated>2010-01-30T02:59:00Z</updated>

    <summary> I have succumbed to the advertising campaign of They have a new series of ads that explain that they have listened to people who said that their pizza is no good. They even go to the homes of people...</summary>
    <author>
        <name>Josh F.W. Cook</name>
        <uri>http://www.joshcook.com</uri>
    </author>
    
    
    <content type="html" xml:lang="en" xml:base="http://www.norcalblogs.com/observation_deck/">
        <![CDATA[<p> <font face="Arial" color="#663300" size="3">I have succumbed to the advertising campaign of<span class="mt-enclosure mt-enclosure-image" style="display: inline;"><img alt="images.jpg" src="http://www.norcalblogs.com/observation_deck/images.jpg" width="147" height="147" class="mt-image-none" style="" /></span> They have a new series of ads that explain that they have listened to people who said that their pizza is no good.</p>

<p>They even go to the homes of people who wrote in and complained and give them a new pizza to try.</p>

<p>So I went today and tried the new pizza. It really is different and it is good.</p>]]>
        
    </content>
</entry>

<entry>
    <title> KEENE AND LAMALFA</title>
    <link rel="alternate" type="text/html" href="http://www.norcalblogs.com/observation_deck/archives/2010/01/keene-and-lamal.html" />
    <id>tag:www.norcalblogs.com,2010:/observation_deck//16.14546</id>

    <published>2010-01-17T01:09:22Z</published>
    <updated>2010-01-30T02:49:03Z</updated>

    <summary> For those of you following the state Senate election that is occurring here in Northern California in June, I thought I might ask one question that no one seems to be asking. Will Doug LaMalfa write the check? The...</summary>
    <author>
        <name>Josh F.W. Cook</name>
        <uri>http://www.joshcook.com</uri>
    </author>
    
    
    <content type="html" xml:lang="en" xml:base="http://www.norcalblogs.com/observation_deck/">
        <![CDATA[<p><font face="Arial" color="#663300" size="3"> For those of you following the state Senate election that is occurring here in Northern California in June, I thought I might ask one question that no one seems to be asking.</p>

<p>Will Doug LaMalfa write the check?</p>

<p>The first time Doug ran for  the legislature he wrote a big check. It helped him get elected.</p>

<p>If you look at the campaign finance statements it looks like Rick Keene has twice as much money to get his message out to voters than Doug LaMalfa does. If you add in the fact that much of the money on one side of it (LaMalfa's) is restricted to use in the General election in November, it puts the other side (Keene) even farther ahead.</p>

<p>One of the leading indicators of who wins elections is who has the most support. So as the clock ticks down many observers ask the key question:</p>

<p>Will Doug LaMalfa write the check?</p>]]>
        
    </content>
</entry>

<entry>
    <title> WINCO MART DOUBLE STANDARD</title>
    <link rel="alternate" type="text/html" href="http://www.norcalblogs.com/observation_deck/archives/2010/01/winco-mart-doub.html" />
    <id>tag:www.norcalblogs.com,2010:/observation_deck//16.14545</id>

    <published>2010-01-17T01:01:13Z</published>
    <updated>2010-01-17T01:13:18Z</updated>

    <summary> The City Council has lit the fuse with many in the community by approving an expansion of a grocery store after stopping the expansion of a grocery store. I know the local liberal weekly has asked us to all...</summary>
    <author>
        <name>Josh F.W. Cook</name>
        <uri>http://www.joshcook.com</uri>
    </author>
    
    
    <content type="html" xml:lang="en" xml:base="http://www.norcalblogs.com/observation_deck/">
        <![CDATA[<p><br />
<font face="Arial" color="#663300" size="3"></p>

<p>The City Council has lit the fuse with many in the community by approving an expansion of a grocery store after stopping the expansion of a grocery store.</p>

<p>I know the local liberal weekly has asked us to all move on and focus on other issues, but what other issues are there in this economy.</p>

<p>There is one ISSUE THE ECONOMY and people want to spend less, and see their family members going to work everyday.  So...  a lot of us are not in move on mode.<br />
 <br />
Last month, the City of Chico approved Winco's application to expand their E. 20th Street store and this is furthering angering Wal-Mart supporters who were mad as hell that the city council approved big box giant, Costco, but denied Wal-Mart's expansion plan  - and now, Winco's expansion project has been approved with no public hearings or any of the costly demands required of Wal-Mart.  <br />
 <br />
Wal-Mart opponents on the city council claim that Wal-Mart's application was narrowly rejected because it didn't meet the "new standard" for retail projects in Chico (ie solar panels and paying extortion fees as high as $1 million). </p>

<p>All this despite the fact that the project's energy and environmental standards were among the highest in the retail industry, exceeding local retail standards (even though the city changed them several times in the 7 year denial process).     <br />
 <br />
In addition, Walmart's plan to include grocery sales was rejected by Mayor Schwab and Council Members Nickell, Greundl and Holcombe on the grounds that any new grocery sales in Chico would threaten existing grocery stores - resulting in layoffs and even store closures. This conclusion was based on Nickell's discussion with managers of other local grocery stores. Although, no word yet from Nickell on Winco's grocery expansion.  Perhaps the groceries there will not put people out of work like groceries 600 yards down the street would.<br />
 <br />
According to city administrative rules, the Winco project could have been appealed to the city council. But not one of our fine elected officials raised any objections.  Mayor Schwab demanded no solar panels of Winco like she so passionately demanded of Walmart, despite the looming threat of global warming.  </p>

<p>Nor did Gruendl demand a cool $1 million to buy new wood stoves for low income residents! And Nickell did not come to the defense of other grocery stores that may be threatened by this project.  Why not?<br />
 <br />
The silence is deafening. Is this because Winco's new building design has set some phenomenally new environmental standard that will be a model for future retail development in Chico? Or is it because Winco is not Wal-Mart?  The answer is certain to be interesting, no matter how implausible or believable. </p>

<p>Sorry, this issue is not going away.<br />
 <br />
 </p>]]>
        
    </content>
</entry>

<entry>
    <title>Logue Jobs</title>
    <link rel="alternate" type="text/html" href="http://www.norcalblogs.com/observation_deck/archives/2010/01/logue-jobs.html" />
    <id>tag:www.norcalblogs.com,2010:/observation_deck//16.14535</id>

    <published>2010-01-15T20:06:23Z</published>
    <updated>2010-01-15T20:20:29Z</updated>

    <summary>&quot;You have a job, a government job, these people behind me, they are the private sector, and they pay my salary.&quot; - Dan Logue...</summary>
    <author>
        <name>Josh F.W. Cook</name>
        <uri>http://www.joshcook.com</uri>
    </author>
    
    
    <content type="html" xml:lang="en" xml:base="http://www.norcalblogs.com/observation_deck/">
        <![CDATA[<p>"You have a job, a government job, these people behind me, they are the private sector, and they pay my salary." - Dan Logue</p>

<p><object width="425" height="344"><param name="movie" value="http://www.youtube.com/v/1FO8-LBPMhg&hl=en_US&fs=1&"></param><param name="allowFullScreen" value="true"></param><param name="allowscriptaccess" value="always"></param><embed src="http://www.youtube.com/v/1FO8-LBPMhg&hl=en_US&fs=1&" type="application/x-shockwave-flash" allowscriptaccess="always" allowfullscreen="true" width="425" height="344"></embed></object></p>]]>
        
    </content>
</entry>

<entry>
    <title>State Budget INFO</title>
    <link rel="alternate" type="text/html" href="http://www.norcalblogs.com/observation_deck/archives/2009/12/post-20.html" />
    <id>tag:www.norcalblogs.com,2009:/observation_deck//16.14349</id>

    <published>2009-12-13T20:55:57Z</published>
    <updated>2010-01-14T23:09:56Z</updated>

    <summary>Executive Summary When the Governor signed the revised 2009 Budget Act in July 2009, the anticipated budget deficit for 2010-11 was $6.9 billion. However, largely as a result of continued economic weakness and because many of the budget solutions failed...</summary>
    <author>
        <name>Josh F.W. Cook</name>
        <uri>http://www.joshcook.com</uri>
    </author>
    
    
    <content type="html" xml:lang="en" xml:base="http://www.norcalblogs.com/observation_deck/">
        <![CDATA[<p><a href="http://cssrc.us/pubs/100112_Analysis_GovsBudget.pdf">Executive Summary</a></p>

<p>When the Governor signed the revised 2009 Budget Act in July 2009, the anticipated budget deficit for 2010-11 was $6.9 billion.  However, largely as a result of continued economic weakness and because many of the budget solutions failed to deliver the anticipated savings, the budget gap has grown to $19.9 billion ($6.6 billion in 2009-10 and $12.3 billion in 2010-11) including $1 billion for a reserve.</p>

<p>The Governor indicates that $4.9 billion of solutions have been lost as a result of federal and state court decisions (e.g., In-Home Support Services program changes, sale of State Compensation Insurance Fund, and use of certain transportation funds to offset General Fund expenditures) - though there are several billion dollars more at-risk in other lawsuits that have not yet been acknowledged in this budget (i.e., state worker furloughs, use of Redevelopment Agency funds, several tax cases and Medi-Cal provider rate cases.)   In addition, increased population/caseload driven costs ($1.4 billion) and the "erosion" or failure to achieve some of the enacted solutions ($2.3 billion) such as the state prison and Medi-Cal savings have contributed to the increased budget gap.  Lower than anticipated revenues account for another $3.4 billion of the identified budget deficit.</p>

<p>In order to generate immediate action and focus on the state budget, the Governor proclaimed a "fiscal emergency" pursuant to his Proposition 58 (2004) authority. The Proposition 58 special session requires the Legislature to send the Governor a bill addressing the fiscal emergency within 45 days or it cannot act on any other bills.  The Governor has proposed about $1.2 billion of "special session" solutions for 2009-10 that grow to nearly $7.7 billion in 2010-11 (totaling $8.9 billion).  If the legislature waits until July 1, the savings would be reduced by over $2.4 billion - that is the cost of delay.</p>

<p>The Governor's proposed 2010-11 Budget includes a combination of major spending reductions, some fund shifts and "other" revenue increases (e.g., sale of EdFund and sale-leaseback proposals), a new category called "alternative funding" that appears to be more new revenues and fund shifts (e.g., Proposition 10 and 63 funds, add speeding violations to red light cameras, Tranquillon Ridge, Emergency Response Initiative, etc.) and a considerable expectation for new federal funds- but no new general taxes - to make up the budgetary shortfall.</p>]]>
        
    </content>
</entry>

<entry>
    <title>FROM TURBO TAX</title>
    <link rel="alternate" type="text/html" href="http://www.norcalblogs.com/observation_deck/archives/2009/12/post-19.html" />
    <id>tag:www.norcalblogs.com,2009:/observation_deck//16.14348</id>

    <published>2009-12-13T20:53:58Z</published>
    <updated>2009-12-31T06:41:34Z</updated>

    <summary>Top 10 Oddball Tax Deductions TurboTax has outlined some outlandish tax deductions to help you increase your tax refund. We&apos;ve uncovered what we think are the weirdest deductions allowed, from pet food to free beer to (we&apos;re not kidding) a...</summary>
    <author>
        <name>Josh F.W. Cook</name>
        <uri>http://www.joshcook.com</uri>
    </author>
    
    
    <content type="html" xml:lang="en" xml:base="http://www.norcalblogs.com/observation_deck/">
        <![CDATA[<p><font face="Arial" color="#663300" size="4">Top 10 Oddball Tax Deductions</p>

<p><br />
<font face="Arial" color="#663300" size="3">TurboTax has outlined some outlandish tax deductions to help you increase your tax refund. We've uncovered what we think are the weirdest deductions allowed, from pet food to free beer to (we're not kidding) a girlfriend.<br />
...you can deduct your moving expenses -- including the cost of moving your pet...<br />
Can I deduct?</p>

<p><br />
We've uncovered what we think are the weirdest deductions allowed, ranging from pet food to free beer.</p>

<p>1. Pet food</p>

<p>A couple who owned a junkyard was allowed to write off the cost of cat food they set out to attract wild cats. The feral felines did more than just eat; they also took care of snakes and rats on the property, making the place safer for customers. When the case reached the Tax Court, IRS lawyers conceded that the cost was deductible.</p>

<p>2. Moving the family pet</p>

<p>If you are changing jobs and meet a couple of tests, you can deduct your moving expenses -- including the cost of moving your dog, cat or other pet from your old residence to your new home. Your pet -- be it a Pekingese or a python -- is treated the same as your other personal effects.</p>

<p>3. A trip to Bermuda</p>

<p>This island is more than just a scenic place to visit: It's a great place to schedule a tax write-off. Business conventions held in Bermuda are deductible without having to show that there was a special reason for the meeting to be held there. That's a sweet perk.</p>

<p>Other countries in the Caribbean region qualify, too, including Barbados, Costa Rica, Dominica, the Dominican Republic, Grenada, Guyana, Honduras, Jamaica, Saint Lucia, and Trinidad and Tobago. Meetings held in Canada, Mexico and all U.S. possessions also receive this favorable tax treatment. Attend a convention in Paris, Rome or Beijing, though, and there's no deduction unless you can show it made as much sense to travel abroad as to head to Pittsburgh.</p>

<p>4. Body oil</p>

<p>A pro bodybuilder used body oil to make his muscles glisten in the lights during his competitions. The Tax Court ruled that he could deduct the cost of the oil as a business expense. Lest it be seen as a softie, though, the Court nixed deductions for buffalo meat and special vitamin supplements to enhance strength and muscle development.</p>

<p>5. A private airplane</p>

<p>Rather than drive five to seven hours to check on their rental condo or be tied to the only daily commercial flight available, a couple bought their own plane. The Tax Court allowed them to deduct their condo-related trips on the aircraft, including the cost of fuel and depreciation for the portion of time used for business-related purposes, even though these costs increased their overall rental loss.</p>

<p>6. Babysitting fees</p>

<p>Fees paid to a sitter to enable a mother to get out of the house and do volunteer work for a charity are deductible as charitable contributions, even though the money didn't go directly to the charity, according to the Tax Court. The Court expressly rejected a contrary IRS revenue ruling.</p>

<p>7. Breast augmentation</p>

<p>In an effort to get more tips, a stripper with the stage name "Chesty Love" decided to get breast implants to make her a size 56FF. A female Tax Court judge allowed Chesty to write off the cost of her operation, equating her new assets to a stage prop. Alas, the operation proved to be a problem for Chesty. She later tripped and ruptured one of her implants.</p>

<p>8. Landscaping</p>

<p>Sole proprietors who regularly meet clients in a home office can deduct part of the costs of landscaping the property. The deductible portion is based on the percentage of the home that is used for business, according to the Tax Court. The Court also allowed a deduction for part of the costs of lawn care and driveway repairs.</p>

<p>9. Free beer</p>

<p>In a novel promotion, a gas station owner gave his customers free beer in lieu of trading stamps. Proving that sometimes beer and gasoline do mix, the Tax Court allowed the write-off as a business expense.</p>

<p>10. Swimming pool</p>

<p>A taxpayer with emphysema put in a pool after his doctor told him to develop an exercise regimen. He swam in it twice a day and improved his breathing capacity. Turns out he swam in the pool more than his family did.</p>

<p>The Tax Court allowed him to deduct the cost of the pool (to the extent the cost exceeded its added value to the property) as a medical expense because its primary purpose was for medical care. Also, the cost of heating the pool, pool chemicals and a proportionate part of insuring the pool area were treated as medical expenses.</p>

<p>Bonus Oddball Deduction: Girlfriend.  </p>

<p>The owner of several rental properties hired his live-in girlfriend to manage them. Her duties included finding furniture, overseeing repairs and running his home. The Tax Court let him deduct $2,500 of the $9,000 he paid her. The disallowed portion was for nondeductible personal services.</p>

<p>Updated for tax year 2009.</p>]]>
        
    </content>
</entry>

<entry>
    <title>Never ending WAL * MART </title>
    <link rel="alternate" type="text/html" href="http://www.norcalblogs.com/observation_deck/archives/2009/12/post-18.html" />
    <id>tag:www.norcalblogs.com,2009:/observation_deck//16.14347</id>

    <published>2009-12-13T20:53:39Z</published>
    <updated>2009-12-22T00:56:57Z</updated>

    <summary> City Council to be Tested on Walmart Vote. Will they Practice a Double Standard? One of the major reasons cited by Councilman Tom Nickol and a majority of the City Council for denying the Walmart expansion was that the...</summary>
    <author>
        <name>Josh F.W. Cook</name>
        <uri>http://www.joshcook.com</uri>
    </author>
    
    
    <content type="html" xml:lang="en" xml:base="http://www.norcalblogs.com/observation_deck/">
        <![CDATA[<p><span class="mt-enclosure mt-enclosure-image" style="display: inline;"><img alt="wal-mart-green.jpg" src="http://www.norcalblogs.com/observation_deck/wal-mart-green.jpg" width="200" height="150" class="mt-image-left" style="float: left; margin: 0 20px 20px 0;" /></span><font face="Arial" color="#663302" size="3"><br />
<font face="Arial" color="#663300" size="4">City Council to be Tested on Walmart Vote. Will they Practice a Double Standard?<br />
 <br />
<font face="Arial" color="#663400" size="4">One of the major reasons cited by Councilman Tom Nickol and a majority of the City Council for denying the Walmart expansion was that the project wouldn't have any net economic benefit - despite the 150 new jobs and the net sales tax increase project by city staff. While local small business organizations, like the Chico Chamber of Commerce, also took exception to Nickol's theory and sided with Walmart, Nickol and his allies on the Council claimed that there would be no economic benefit from the project, but simply put, the Walmart store would steal sales from other existing retailers and grocery stores.<br />
 <br />
In addition, the anti Walmart group Chico CARE claimed to have had no objection with the Walmart store's current format, but they too called for denial based on Walmart's plan to sell groceries. They and their allies on the Council claimed that Walmart's plan would drive Foodmaxx, Winco and other grocery stores out of business! However, all of them are oddly silent (not really) now that Winco has plans to expand its grocery sales by more than some 10,000 sq ft.</p>

<p>In November, the City essentially issued a public notice that states that the Winco expansion will be approved administratively unless it is referred to the City Council for approval.  In short, if the council is silent, staff will rubber stamp the project. Unfortunately, Walmart got Chico's "special treatment" that involves going through a planning process that took seven years, costing hundreds of thousands of dollars.  <br />
 <br />
If Councilman Tom Nickol and the MAJORITY believe that any new grocery sales threaten our economy, he will certainly exercise his power to call up the Winco project for council consideration and demand the project be voted down. </p>

<p>Right? Will Councilman Scott Gruendl try to "achieve" $1 million from Winco for his wood burning retrofit stove program? Will Mayor Ann Schwab demand energy neutrality zero carbon footprint?<br />
 <br />
How the Council addresses Winco's expansion project will test our City Council to see if they remain true to their stated beliefs or whether they have become ever so artful in exercising double standards. I venture to guess that the council's new retail standard applies to Walmart and not Costco, Winco and future retailers.  </p>

<p>We need jobs.  I wonder if Winco is on track for 7 years of "process".<br />
 </p>]]>
        
    </content>
</entry>

<entry>
    <title>AIR QUALITY UPDATE</title>
    <link rel="alternate" type="text/html" href="http://www.norcalblogs.com/observation_deck/archives/2009/12/post-17.html" />
    <id>tag:www.norcalblogs.com,2009:/observation_deck//16.14346</id>

    <published>2009-12-13T20:53:12Z</published>
    <updated>2009-12-14T06:24:30Z</updated>

    <summary>We&apos;re hearing more and more about a proposed ban on fireplaces and Chico.-before the Air Quality district bans fireplaces they should consider phasing in a new technology. All of the cardboard boxes that are used to haul produce are covered...</summary>
    <author>
        <name>Josh F.W. Cook</name>
        <uri>http://www.joshcook.com</uri>
    </author>
    
    
    <content type="html" xml:lang="en" xml:base="http://www.norcalblogs.com/observation_deck/">
        <![CDATA[<p><font face="Arial" color="#663300" size="3">We're hearing more and more about a proposed ban on fireplaces and Chico.-before the Air Quality district bans fireplaces they should consider phasing in a new technology.</p>

<p>All of the cardboard boxes that are used to haul produce are covered in Wax. This makes the cardboard boxes hold up good and moist conditions but also makes it nearly impossible to recycle them.  Howard and his sons in Gridley have figured out a way to reuse the boxes that used to go into landfills.</p>

<p>He can reduce carbon monoxide output by half by having people keep their old fireplaces but switching from wood to Clean Flame logs that are made out of chopped up wax covered cardboard. it's green, but most of all they works well. The logs light right up and burn a long time, they don't stink, they smoke less, burn evenly, and put out an even heat. I've gone through my first box and plan getting another.</p>

<p>It is technologies like these that are going to solve a lot of the environmental problems we have. I hate to see people lose out on the ability to heat their homes with old-fashioned fire. It is kind of a tradition to have flame heat in your home. <br />
<strong><br />
Also, if we don't do something like this to clean up the smoke from fireplaces, we could lose our most fundamental, precious, God given freedom; being able to burn our leaves in the County jurisdiction.</strong></p>

<p><a href="http://www.cleanflame.com/">CleanFlame</a> Statistics</p>

<p><font face="Arial" color="#664400" size="3">100% recycled material that would otherwise end up in a landfill</p>

<p>86% less Creosote than oak firewood</p>

<p>80% less Carbon Monoxide than oak firewood</p>

<p>50% more heat per pound than oak firewood</p>

<p>Safe for heating & cooking indoors & outdoors unlike most other firelogs</p>

<p>Lights easily in any weather with large colorful flame</p>

<p>Burns up to 3 hours</p>

<p>No melting, dripping, or sparks</p>

<p>Can be used with firewood</p>

<p>Made from safe, non-toxic materials</p>

<p><span class="mt-enclosure mt-enclosure-image" style="display: inline;"><img alt="boxtop.jpg" src="http://www.norcalblogs.com/observation_deck/boxtop.jpg" width="480" height="220" class="mt-image-none" style="" /></span></p>]]>
        
    </content>
</entry>

<entry>
    <title>Do not &quot;HAPPY HOLIDAY&quot; me</title>
    <link rel="alternate" type="text/html" href="http://www.norcalblogs.com/observation_deck/archives/2009/12/do-not-happy-ho.html" />
    <id>tag:www.norcalblogs.com,2009:/observation_deck//16.14344</id>

    <published>2009-12-13T20:39:31Z</published>
    <updated>2009-12-14T04:31:31Z</updated>

    <summary>People like Christmas. It is ridiculous to see how many retailers go out of there way to offend people with the term HAPPY HOLIDAYS in spite of overwhelming evidence that people like religiousness. This from the Rasmussen Reports: Americans remain...</summary>
    <author>
        <name>Josh F.W. Cook</name>
        <uri>http://www.joshcook.com</uri>
    </author>
    
    
    <content type="html" xml:lang="en" xml:base="http://www.norcalblogs.com/observation_deck/">
        <![CDATA[<p><font face="Arial" color="#664300" size="3">People like Christmas.  It is ridiculous to see how many retailers go out of there way to offend people with the term HAPPY HOLIDAYS in spite of overwhelming evidence that people like religiousness.</p>

<p>This from the <a href="http://www.rasmussenreports.com/">Rasmussen Reports</a>: </p>

<p><font face="Arial" color="#663300" size="3">Americans remain overwhelmingly in favor of allowing religious symbols to be displayed on public land and feel even more strongly that public schools should celebrate at least some religious holidays.</p>

<p><font face="Arial" color="#663330" size="3">A new Rasmussen Reports national telephone survey finds that 76% of adults believe religious symbols like Christmas Nativity scenes, Hanukkah menorahs and Muslim crescents should be allowed on public land. Just 13% disagree, and another 10% are undecided.</p>

<p><font face="Arial" color="#663400" size="3">Eighty-three percent (83%) believe public schools should celebrate religious holidays. This figure includes 47% who think the schools should celebrate all religious holidays and another 36% who believe they should only celebrate some. The question did not single out which holidays should be celebrated and which should be excluded.<br />
Only 14% think the public schools should not celebrate any religious holidays.</p>]]>
        
    </content>
</entry>

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