Shabbos morning, restless, I leave my father with my mother and son and take the long hot hike to a synagogue I haven't been to for three years, ready to move into something new. ...old he might be, ...his mother lived almost a hundred years, and he plans to follow her in her decline: moving out of the bedroom into the living room and having his children take care of him as he took care of his mother. ...my father's mother did not, as my father does, have a wife who wants a living room suitable for entertaining guests. Each breath is shallower, his body slumping, leaving us.
The men in synagogue pursue one another to the last lap of words and pause to breathe, then remove their garments of prayer and chat with one another of politics and business....when the car from our ...street arrived at school, always late, the boys charged into the assembly hall for prayers, the girls dispersed to play or chat, and I hid in the library to pray.The Sabbath after I turned twelve, my father and I walked to synagogue as usual, and at the threshold a yoke came over me....he will go back to the university and teach a night class and we will pick him up in our pajamas and Mummy will bring him dinner because he will be so starving hungry late at night- His voice picks up again.
Sabbath alone Hammer, Viva
First things (New York, N.Y.),
11/2016
267
Journal Article
All Jewish holidays were set by the moon and then by the calendar, but the Sabbath is independent of time or space. Even Yom Kippur, the holiest day in the Jewish calendar, does not override the ...Sabbath: When they fall on the same day, they form a joint Sabbath of Sabbaths. The Sabbath begins with song and ends with song, and I sing to welcome the angels of peace who transport us from the weekday to the day of rest, and then I discover I don't have grape juice for kiddush.
Invisibly naked Hammer, Viva
First things (New York, N.Y.),
05/2014
243
Journal Article
...the wig, which conceals the woman's hair and conceals the concealment. Jewish law requires a divorced woman to cover her hair, although a famous rabbi recently wrote that if a divorced woman needs ...to bare her head for marriage or to earn a living, she may do so.
Many corporations could be subject to reporting requirements because of a very broad definition of "fast-pay" stock included in recently issued proposed regulations. This definition could apply to ...different types of stock instruments. The proposed regulations would re characterize, for tax purposes, financing arrangements involving fast-pay stock. Stock would be treated as fast-pay if it is structured to provide for dividends that economically represent a return of the holder's investment.
In the recent ruling of PNC Bancorp Inc. v. Commissioner (1998), the US Tax Court has held that loan origination expenditures incurred by a bank are not currently deductible as business expenses but ...are capital expenditures that must be recovered through amortization. The court reasoned that the loan origination expenditures were incurred in the creation of the loans and are therefore separate and distinct assets generating income over a period of years. As such, they must be capitalized and amortized over the life of the loans. Capitalization and amortization resulted in a better matching of the expenses with the income stream to be generated by the separate assets.
The Clinton administration recently released its Fiscal Year 2000 budget submission, unveiling an extensive package of revenue raisers targeting perceived corporate tax shelters, corporate ...transactions, financial products, international transactions, and insurance. A list of the proposals is presented.
