Dear Marion,

If this turns out to be a very short letter, give credit where
credit is due, in this instance to the Internal Revenue Service
for its 19 pages of instructions on calculating the foreign tax
credit. As you may surmise, I'm trying to prepare Margrit's
income tax returns. A nightmare to be absolved in one way or
another.

Before commenting further on the Merchant of Venice, I want to
read the play anew. Meanwhile let me point out that the second of
my two letters to Kimberly which you thought was too harsh,
addressed two fundamental issues of adjudication: the impartiality
of judges and the integrity of official records. Both I believe
to be of much significance, and not only in my litigation. I am
under the impression, though I have no proof, that there is an
active conduit of ex parte communication between the Town of Nantucket
and the Superior Court judiciary. The manner in which the Superior
Court manipulated my case in such a way that it was never tried,
but dismissed in a manner that made the dismissal unappealable, suggests
that the Nantucket judges were eager to do the Town a favor. What
might be the Town's quid pro quo, I don't know. I infer that in
demanding ex parte privileges from the appeals court, Kimberly was
true to the modus operandi of her law firm. I thought it was
essential to take the opportunity to make the point that ex parte
communications are improper. Of course, it was essential that
I not challenge the court, and that's why I told Kimberly to go
say that she was sorry and wouldn't do it again.

Even more appalling to me is the forgery of the electronic records
of the April 27, 2005 Board of Selectmen's meeting, which after all
constitute the transcript of a legal proceeding. It's inmportant to
note that this crime has been expicitly countenanced by the Nantucket
Superior Court for the past five years. Consider the jeopardy of a
criminal case in which the prosecution has no compunction about
forging or otherwise falsifying the records. The Attorney General's
certification as true of fabricated evidence in my hearing before
the Plumbing Board, and Judge Macdonald's accepting that evidence
uncritically over my objections are signs so ominous that, believe
it or not, I am left speechless. I have very low expectations of
the Appeals Court judgment. As I prepare my mind for the worst,
I turn back to the foreign tax credit.

Jochen