I was very pleased to get a Supreme Court justice suggesting a column, so I went and did a column about Beano. I went with my wife and another guy to a Mexican restaurant, which we thought would be the ultimate test for an antiflatulance product. There's a reason most of Mexico is located out of doors. And it worked. Several newspapers refused to run that column. But they did run advertisements for Beano.

You can't have a bad time at Disney World. It's not allowed. They have hidden electronic surveillance cameras everywhere, and if they catch you failing to laugh with childlike wonder, they lock you inside a costume representing a beloved Disney character such as Goofy and make you walk about in the Florida heat getting grabbed and leaped on by violently excited children until you have learned your lesson.

Here's my proposal, which is based on the TV show Survivor: We put the entire Congress on an island. All the food on this island is locked inside a vault, which can be opened only by an ordinary American taxpayer named Bob. Every day, the congresspersons are given a section of the Tax Code, which they must rewrite so that Bob can understand it. If he can, he lets them eat that day; if he can't, he doesn't.

During bomb drills, we students were told to crouch under our desks. Apparently the desks used in classrooms in the fifties were made of an exceptionally missile-resistant variety of wood. During the Cold War years I often wondered why it never occurred to our defense planners to protect the entire nation from nuclear attack by simply covering it, from sea to shining sea, with a huge Strategic Classroom Desk.

When your Super Bowl guests arrive, they should find a mound of potato chips large enough to conceal a pony sitting in front of the television. For nutritional balance, you should also put out a bowl of carrot sticks. If you have no carrot sticks, you can use pinecones, or used electrical fuses, because nobody will eat them anyway. This is no time for nutritional balance: This is the Super Bowl, for God's sake.

A long memory is the most subversive idea in America. A tautology is a thing which is tautological. A witty saying proves nothing, but saying something pointless gets people's attention. If your kids look like you, it's hereditory. If they look like the neighbor, it's the environment. Although golf was originally restricted to wealthy, overweight Protestants, today it's open to anybody who owns hideous clothing.

Nature is located mainly in national parks, which are vast tracts of wilderness that have been set aside by the United States government so citizens will always have someplace to go where they can be attacked by bears. And we're not talking about ordinary civilian bears, either: We're talking about federal bears, which can behave however they want to because they are protected by the same union as postal clerks.

I played lead guitar in a band called The Federal Duck, which is the kind of name that was popular in the '60s as a result of controlled substances being in widespread use. Back then, there were no restrictions, in terms of talent, on who could make an album, so we made one, and it sounds like a group of people who have been given powerful but unfamiliar instruments as a therapy for a degenerative nerve disease.

Teenagers are bored. By everything. Show a teenager an actual volcanic eruption, in progress, featuring giant billowing clouds of smoke, hot rocks raining from the sky, lava floes destroying entire villages, etc., and the teenager, eyebrows arched with sarcasm, will look at you and say, "Gee, this is swell," then return to the rental car, turn on his portable CD player, and listen to a band called Stomach Contents.

If Congress were to pass a 'flat' tax, you'd simply pay a fixed percentage of your income, and you wouldn't have to fill out any complicated forms, and there would be no loopholes for politically connected groups, and normal people would actually understand the tax laws, and giant talking broccoli stalks would come around and mow your lawn for free, because Congress is NOT going to pass a flat tax, you pathetic fool.

The nicest Father's Day surprise of all for Dad would be if you handed him a box, and he unwrapped it, and there, inside, sitting on a bed of folded tissue, was the pair of his undershorts that somebody threw away six months ago (without asking Dad) because they had reached the stage where they were 3 percent undershorts and 97 percent holes. Dad misses those undershorts. They were his Faithful Undershorts Companion.

All the big corporations depreciate their possessions, and you can, too, provided you use them for business purposes. For example, if you subscribe to the Wall Street Journal, a business-related newspaper, you can deduct the cost of your house, because, in the words of U.S. Supreme Court Chief Justice Warren Burger in a landmark 1979 tax decision: Where else are you going to read the paper? Outside? What if it rains?

Many people have trouble sticking to their resolutions, and there is a simple scientific explanation for this. In 1987, a team of psychologists conducted a study in which they monitored the New Year's resolutions of 275 people. After one week the psychologists found that 92 percent of the people were keeping their resolutions; after two weeks we have no idea what happened because the psychologists had quit monitoring.

The weightlifting competition I saw was the women's 63 kg class. I'm not sure whether this means the actual women weighed 63 kg or the weights they lifted weighed 63 kg. Or possibly the temperature in the weightlifting hall was 63 kg. There's no way to know for sure without finding out what a "kg" is, and my belief, as an American, is that if I have to start understanding the metric system, then the terrorists have won.

I did all this stuff that was illegal when I was a kid. I drank beer when I was 15. I smoked cigarettes when I was 13. I drove to New York City when I was 14 - don't tell my son. Those things were against the law, but I did them anyway. I didn't become a heroin addict, although I probably could have gotten heroin somehow. I don't think my son would buy heroin at any price. He knows what it is, and he knows how stupid it is.

Proper turkey preparation is critical. According to the U.S. Department of Agriculture, more Americans die every year from eating improperly cooked turkey than were killed in the entire Peloponnesian War. This is because turkey can contain salmonella, which are tiny bacteria that, if they get in your bloodstream, develop into full-grown salmon, which could come leaping out of your mouth during an important business presentation.

I guess the negative thing that happens to me is that I'm old now. They said there was a generation I was too young for and now some will say there's probably 10 generations I'm too old for. They'll say, isn't he dead or retired or whatever? Or it just becomes fashionable to say "Oh he's not funny anymore," which, I don't know, maybe to them I'm not. I'm more likely to hear that now than I am to hear that I'm unacceptably risqué.

The hardest thing about being a guy is that women don't accept that you really are just a simple, pathetic, labrador retriever-like creature. That we live in a world were women actually expect you to think thoughtful thoughts, and have real emotions, which we don't have. Having to try to live up to the imaginary ideal that women have of what men are, instead of just being what you are, which is just a pathetic creature, but still.

Of all the wonderful things government says, that's always been just about my favorite. As opposed to if you get to keep the money. Because what you'll do is go out and bury it in your yard, anything to prevent that money from creating jobs. They never stop saying it.We will say, "This is expected to create x number of jobs." On the other hand, we never say that the money we removed from another part of the economy will kill some jobs.

You can be the smartest person in the world - which Bill Clinton is, and if he's not, his wife is - and care more than anybody else in the world - which he does, I don't doubt that for a minute. And you can care so much that you're willing to be dishonest - you can tell people one thing but do another because you really know it's for their own good. And you'll still screw it all up. Because the whole premise of what you're doing is wrong!

Most guys believe that they're supposed to know how to fix things. This is a responsibility that guys have historically taken upon themselves to compensate for the fact that they never clean the bathroom. A guy can walk into a bathroom containing a colony of commode fungus so advanced that it is registered to vote, but the guy would never dream of cleaning it, because he has to keep himself rested in case a Mechanical Emergency breaks out.

How do these celebrities stay so impossibly thin? Simple: They have full-time personal trainers, who advise them on nutrition, give them pep talks, and shoot them with tranquilizer darts whenever they try to crawl, on hunger-weakened limbs, toward the packet of rice cakes that constitutes the entire food supply in their 37,000-square-foot mansions. For most celebrities, the biggest meal of the day is toothpaste (they use reduced-fat Crest).

We are talking about mutated women, the result of cruel genetic experiments performed by fashion designers so lacking in any sense of human decency that they think nothing of putting their initials on your eyeglass lenses. The leading cause of death among fashion models is falling through street grates. If a normal woman puts on clothing designed for these unfortunate people, she is quite naturally going to look like Revenge of the Pork Person.

I realize that there are certain hardships that only females must endure, such as childbirth, waiting in lines for public-restroom stalls, and a crippling, psychotic obsession with shoe color. Also, females tend to reach emotional maturity very quickly, so that by age 7 they are no longer capable of seeing the humor in loud inadvertent public blasts of flatulence, whereas males can continue to derive vast enjoyment from this well into their 80s.

To defend Western Europe we have to let the Pentagon buy all these tanks and guns and things, and the Pentagon is unable to buy any object that that costs less than a condominium in Vail. If the Pentagon needs, say, fruit, it will argue that it must have fruit that can withstand the rigors of combat conditions, and it will wind up purchasing the FX-700 Seedless Tactical Grape, which will cost $160,000 per bunch, and will have an 83 percent failure rate.

The newspaper industry when I came along in the mid-70s was rich and powerful and growing and hungry for material and open to new people. None of that is true in the newspaper industry today. Print in general is pretty rugged. The good thing is that you can gain a foothold on the Internet because everybody has access to it, even things like Twitter - I mean, you can get a reputation for being funny pretty quickly on Twitter, on a blog, that kind of thing.

The thing I have learned, especially in the Internet age, probably the easiest thing in the world is to declare that something is not funny. I mean it's not actually humor to say something is not funny, but it is viewed by a lot of people - and by that I mean mainly snarky young Internet men - as a kind of humor in and of itself is putting down other people's efforts at humor. And I don't care that much anymore about that because I know how easy that is to do.

Turbulence.” This is what pilots announce that you have encountered when your plane strikes an object in midair. You'll be flying along, and there will be an enormous, shuddering WHUMP, and clearly the plane has rammed into an airborne object at least the size of a water buffalo, and the pilot will say, “Folks, we're encountering a little turbulence.” Meanwhile they are up there in the cockpit trying desperately to clean water-buffalo organs off the windshield.

Although a science fair can seem like a big "pain" it can help you understand important scientific principles, such as Newton's First Law of Inertia, which states: "A body at rest will remain at rest until 8:45 p.m. the night before the science fair project is due, at which point the body will come rushing to the body's parents, who are already in their pajamas, and shout, 'I JUST REMEMBERED THE SCIENCE FAIR IS TOMORROW AND WE GOTTA GO TO THE STORE RIGHT NOW!'"

You should not use your fireplace, because scientists now believe that, contrary to popular opinion, fireplaces actually remove heat from houses. Really, that's what scientists believe. In fact many scientists actually use their fireplaces to cool their houses in the summer. If you visit a scientist's house on a sultry August day, you'll find a cheerful fire roaring on the hearth and the scientist sitting nearby, remarking on how cool he is and drinking heavily.

With a novel, you have the reader with you a lot longer, and you owe him a lot more. Obviously you have to have a plot - I say "obviously," although I think a lot of fiction doesn't, and nothing seems to happen. But to me, there should be something that happens, and it should be at least vaguely plausible. And because the readers are going to be with these characters for a long time, you have to get to know them and like them and want to know what happens to them.

The IRS spends God knows how much of your tax money on these toll-free information hot lines staffed by IRS employees, whose idea of a dynamite tax tip is that you should print neatly. If you ask them a real tax question, such as how you can cheat, they're useless. So, for guidance, you want to look to big business. Big business never pays a nickel in taxes, according to Ralph Nader, who represents a big consumer organization that never pays a nickel in taxes. . . .

This was years ago, I think during the early [Ronald] Reagan years. I came up with a plan that everybody just pay $8.95 in taxes. Cheating would be allowed. But the incentive to cheat wouldn't be nearly as great if you only had to pay the $8.95. There were a few people who would have to pay hundreds of millions of dollars under this plan. I think it was Mark Goodson and Bill Todman, the guys who do the quiz shows. But almost everybody else would be off really cheap.

I believe it was Shakespeare, or possibly Howard Cosell, who first observed that marriage is very much like a birthday candle, in that 'the flames of passion burn brightest when the wick of intimacy is first ignited by the disposable butane lighter of physical attraction, but sooner or later the heat of familiarity causes the wax of boredom to drip all over the vanilla frosting of novelty and the shredded coconut of romance.' I could not have phrased it better myself.

Puns are little "plays on words" that a certain breed of person loves to spring on you and then look at you in a certain self-satisfied way to indicate that he thinks that you must think that he is by far the cleverest person on Earth now that Benjamin Franklin is dead, when in fact what you are thinking is that if this person ever ends up in a lifeboat, the other passengers will hurl him overboard by the end of the first day even if they have plenty of food and water.

Of course, the truth is that the congresspersons are too busy raising campaign money to read the laws they pass. The laws are written by staff tax nerds who can put pretty much any wording they want in there. I bet that if you actually read the entire vastness of the US tax code, you'd find at least one sex scene. ("Yes, yes, YES!" moaned Vanessa as Lance, his taut body moist with moisture, again and again depreciated her adjusted gross rate of annualized fiscal debenture...)

The obvious and fair solution to the housework problem is to let men do the housework for, say, the next six thousand years, to even things up. The trouble is that men, over the years, have developed an inflated notion of the importance of everything they do, so that before long they would turn housework into just as much of a charade as business is now. They would hire secretaries and buy computers and fly off to housework conferences in Bermuda, but they'd never clean anything.

This is an especially good time for you vacationers who plan to fly, because the Reagan administration, as part of the same policy under which it recently sold Yellowstone National Park to Wayne Newton, has "deregulated" the airline industry. What this means for you, the consumer, is that the airlines are no longer required to follow any rules whatsoever. They can show snuff movies. They can charge for oxygen. They can hire pilots right out of Vending Machine Refill Person School.

Take the folks at Coca-Cola. For many years, they were content to sit back and make the same old carbonated beverage. It was a good beverage, no question about it; generations of people had grown up drinking it and doing the experiment in sixth grade where you put a nail into a glass of Coke and after a couple of days the nail dissolves and the teacher says: Imagine what it does to your TEETH! So Coca-Cola was solidly entrenched in the market, and the management saw no need to improve.

The universe has fascinated mankind for many, many years, dating back to the very earliest episodes of Star Trek, when the brave crew of the Enterprise set out, wearing pajamas, to explore the boundless voids of space, which turned out to be as densely populated as Queens, New York. Virtually every planet they found was inhabited, usually by evil beings with cheap costumes and Russian accents, so finally the brave crew of the Enterprise returned to Earth to gain weight and make movies.

Let's talk about how to fill out your 1984 tax return. Here's an often overlooked accounting technique that can save you thousands of dollars: For several days before you put it in the mail, carry your tax return around under your armpit. No IRS agent is going to want to spend hours poring over a sweat-stained document. So even if you owe money, you can put in for an enormous refund and the agent will probably give it to you, just to avoid an audit. What does he care? It's not his money.

Once again we find ourselves enmeshed in the Holiday Season, that very special time of year when we join with our loved ones in sharing centuries-old traditions such as trying to find a parking space at the mall. We traditionally do this in my family by driving around the parking lot until we see a shopper emerge from the mall, then we follow her, in very much the same spirit as the Three Wise Men, who 2,000 years ago followed a star, week after week, until it led them to a parking space.

Several months ago, out of the blue, a company named "Cingular" started sending me bills. I had never heard of Cingular, and I honestly did not know what these bills were for, so I put them in the pile where I keep documents that I intend to scrutinize more carefully later on, after my death. Then I started seeing TV commercials for Cingular, but of course they did not make it clear what Cingular is, because the First Rule of Modern Advertising is: "Never reveal what you are advertising."

Every year I write a tax advice column and I used to always make fun of that. One year, one of my favorite IRS commissioners, I think his name was Roscoe somebody, wrote that one of the most often-asked questions by taxpayers was, "How can I contribute more?" Well, I tell ya, ol' Roscoe's really been doing situps under parked cars again. I've heard a lot of people ask a lot of questions about taxes, but I never heard anybody say, "How can I, the ordinary person, send more money for no reason?"

Nobody is excused from the excellence trend. Babies are not excused. Starting right after they get out of the womb, modern babies are exposed to instructional flashcards designed to make them the best babies they can possibly be, so they can get into today's competitive preschools. Your eighties baby sees so many flashcards that he never gets an unobstructed view of his parents' faces. As an adult, he'll carry around a little wallet card that says "7x9=63," because it will remind him of mother.

Bill Clinton, who, to his credit, has established a clear and consistent foreign policy, which is as follows: Whenever the president of the United States gets anywhere near any foreign head of state, living or dead, he gives that leader a big old hug. This has proven to be an effective way to get foreign leaders to do what we want: Many heads of state are willing to sign any random document that President Clinton thrusts in front of them, without reading it, just so he will stop embracing them.

Look, in particular, at the people who, like you, are making average incomes for doing average jobs- bank vice presidents, insurance salesmen, auditors, secretaries of defense- and you'll realie they all dress the same way, essentially the way the mannequins in the Sears menswear department dress. Now look at the real successes, the people who make a lot more money than you- Elton John, Captain Kangaroo, anybody from Saudi Arabia, Big Bird, and so on. They all dress funny- and they all succeed.

The problem ... is that we have run out of dinosaurs to form oil with. Scientists working for the Department of Energy have tried to form oil using other animals; they've piled thousands of tons of sand and Middle Eastern countries on top of cows, raccoons, haddock, laboratory rats, etc., but so far all they have managed to do is run up an enormous bulldozer-rental bill and anger a lot of Middle Eastern persons. None of the animals turned into oil, although most of the laboratory rats developed cancer.

...and suddenly it hits you: Human skin is actually made up of billions of tiny units of protoplasm, called "cells"! And what is even more interesting, the ones on the outside are all dying! This is a fact. Your skin is like an aggressive modern corporation, where the older veteran cells, who have finally worked their way to the top and obtained offices with nice views,are constantly being shoved out the window head first, without so much as a pension plan,by younger hotshot cells moving up from below.

The Democrats seem to be basically nicer people, but they have demonstrated time and again that they have the management skills of celery. They're the kind of people who'd stop to help you change a flat, but would somehow manage to set your car on fire. I would be reluctant to entrust them with a Cuisinart, let alone the economy. The Republicans, on the other hand, would know how to fix your tire, but they wouldn't bother to stop because they'd want to be on time for Ugly Pants Night at the country club

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