Taxes are always on our minds: We're bemoaning them, paying them, collecting them, preparing how to get out of paying them, listening to politicians talk about minimizing or raising them, arguing about how to spend them, etc. It's enough to make one's head spin! Taxes, of course, are one of the two certain things in this life according to Benjamin Franklin: "In this world nothing can be said to be certain, except death and taxes." (From a letter he wrote to Jean-Baptiste Leroy in 1789, which was re-printed in The Works of Benjamin Franklin, 1817).