I would like to enjoy the "end" of the year normally, as most people do.

I guess if someone is involved in a private venture or business, there will always be things that need to be tended to.

I spoke late Thursday with one of my Mom's accountants. Pat and I had been trying to see if there were things we could do to ease or alleviate Memama's tax liability for 2011. Memama suffers from a common malady. Pepa had carried the 2010 crop into 2011 before marketing it. (A common practice with farmers who will harvest their crop and defer the payment until January second). Where the problem came in was that in August Memama received the all risk insurance payment for the total crop failure of 2011. In simple form, this put two years income into one calendar year. According to IRS guidelines, if it is the normal practice of an ag operation to carry forward the crop proceeds, that individual has the option to do the same with crop insurance proceeds.

Where the kicker comes in is that Pepa, Hag, and Bub had maximized Pepa's insurance coverage for 2011. Basically, Memama had a bumper crop with very little of the expense to do so.

Pat, Hag and I have been bouncing ideas around, although I have already purchased a sprayer, a planter, gps guidance system and a portable base station. We are pickup rich at the farm, so Pat has been campaigning for me to trade three pickups and get a new truck for me to drive. We have discussed including my pickup in the mix and Pat thinks that if and when Memama is gone the pickup should be mine. Her thinking is that with my work pickup the majority of the 228,000 miles have been put on it doing farm work and errands the last few years.

I have told Pat that LORD willing I would have another worn out pickup when Memama is gone.

I have found a plow up the country I would like to buy. I think with the current regiment of planting "flat", it would be an excellent fit. AND, I know if Pepa were here and I showed it to him he would agree.

There has been talk about replacing the 4850 MFWD tractor, but all offers on trade or out right purchase have fallen about 7 to 12,000 below what I deem acceptable. Of course this is the tractor that Pepa spent $54,000 on three years ago and the tractor only has about 400 hours on it since spending the majority of a year in the shop. I would love to have a 7830 in its place.

We have even talked about replacing the current workhorse 8310 with a newer tractor. Realize that I am talking "new to us". Maybe an 8330 or one of the 82 series. Now the biggest problem is that the 8310 now has refreshed or renewed depreciation. (Another IRS rule). This tractor had been totally depreciated out but now it begins over (as does all the farm equipment)at current market value.

After about four hours of analysis, after endless hours of Pats reporting preparation the accountant recommended we roll the income forward. Yesterday we received a bill for $960 for that analysis.

Who is smiling now?

To be more in depth, the accountant told me I would have to spend four dollars for every dollar reduction in tax liability for 2011.

Doesn't seem smart to me.

A newly found acorn is the fact that Memama over paid last year about $3000 and left it on deposit with the IRS. So, now we have a plan. WE are rolling forward, and we have paid a substantial portion of projected tax liability for 2011.

I spent the early part of my day at Memama's. When I arrived about eight, Uncle was reading the paper and drinking coffee. We visited about thirty minutes before Judy came in, followed by Memama and then Aunt Robbie. We visited until about ten when Wade and Judy left for Midland for their McLeod Christmas at Holly's. Of course I didn't let them leave until I had assurances they would return to pick up Robbie when they come back through. Lol!

Then it was to Colorado City to tend to some year end banking business for Carol and I. Then back to Roscoe for lunch, and an extended visit with Aunt Robbie.

She was bringing me up to speed with everything in Brownwood with her family and the family business. It just makes my heart hurt for her and for her youngest son.

But I don't believe it is my place to go past that mention here.

After that it was to Sweetwater to pick up antifreeze for the farm tractor. I figured three gallons would do it. While I was in the County seat I ran by the Tax Assessor's office and bought another month of registration for the truck running at the cotton gin on the plains.

While I was on the road I had a call returned from our former insurance agent and we made some coverage changes on the "gin equipment".

Finally about three, I was headed to make the repairs on the tractor. I replaced the belt, but not before having an issue with a three quarter inch drive ratchet or break over to rotate the belt tensioner. I don't carry a big socket set in my pickup but luckily there was one in the tractor. Then I replaced the hose. Then I poured all three gallons of antifreeze in the tractor, and it still didn't fill it. Usually I would have a "spare" gallon in my pickup but I guess at some point it has been used and I didn't replace it. So, all I could do was replace the shields I had removed to access the repair, gather my tools, secure the tractor and head back to town. By the time I got there it was not early enough to warrant purchasing the antifreeze and returning to fill the reservoir.

So, I headed to Abilene. Destination Larry's Better Burger to put the registration paperwork on the driver bulletin board in the back for Robert to pick up to take to Et.

While en route, Carol called asking if we could go out to eat. I told her O.K. to get ready and decide where. When I walked in the door she was dressed to the nines and after my inquiry she selected Chili's.

We arrived there and were immediately seated by my main margarita man Jeremy in his section. We ordered drinks and appetizer before selecting our entrees. Carol selected chicken fajitas and I selected beef fajitas.

Excellent meal. Very tasty. BUT all the sudden I had an extreme salty taste in my mouth and immediately became nauseous. I told Carol it was like drinking the fleet enema mix they use to make you drink before a colonoscopy. Carol said I turned very pale and became clammy and I knew I needed to vacate the premises. I got up and Carol stayed to settle the check. Luckily for all our dining neighbors I made it to my truck before I really got sick.

We got home and me and my dog slid between the sheets. It was about four when I woke, extremely sore, but the nausea has subsided. In fact I am very hungry. Wanted bacon and eggs but we are out of chicken fruit.

My plan for the day is football and lots of it. Currently watching the Aggies in the Big Twelve finale. I still strongly disagree with their move to the SEC and their firing of Coach Sherman. The only explanation I can offer about the SEC is the move is for women's sports. I give them three years max before they fire Coach Sumlin, and the Aggies will reminisce about the great success they had in the Big Twelve. I have said that the Aggies are only minutely integrated. Lots more whites than minorities on the team. I am sure their argument would be taking the best scholar athlete instead of the best athlete. To compete in the SEC, screw the academics. Success at any price.

I was told by a source that Case McCoy not playing in the Longhorn bowl game was a disciplinary action. Seems Case had a fit in practice preparation and threw his helmet which bounced and hit the offensive coordinator. At that point Case was told he would ride the pine.

Sunday I plan on church (single service), lunch, some NFL football and maybe a nap before watching Romo struggle against the giants. I'm sorry. I just don't see what it takes in Romo (or Jerry Jones for that matter).

Monday I will probably go back to the farm, then watch a little football.

Oh. It would be my mistake not to mention I am going to eat a lot of Black Eyed Peas Sunday!

Well. My brain is purged. I may go look for some oatmeal.

Happy New Year! May it be filled with peace and prosperity!

I think we'll call it a year, and begin a new one. Hope you had one and have a better one on the way!

FATHER, thank YOU for new beginnings. Only YOU know what YOU have in store for us in the coming year. I pray for my cousin, that he could find peace and a means to deal with his demons. To YOU be the glory!