Since you are a smart judge and work really hard, you probably havn`t had time to look into the tax laws.

Even a big dumd guy from Tennessee knows you would have had to sell those shares by Dec. 31, 2004 to use as tax write-off this tax season. Please play by the rules or you will see the other side of the bench.

Oh, and please save your smart azz remarks for a board that actually cares what you do with your shares.

John