another letter going into great detail why they were right and he was wrong. Instead of leaving well enough alone, he wrote them another letter showing why he was right and they were wrong.  I guess finally the IRS knew they had met their match, so they wrote him a final time agreeing he was right, and for him to return the excess PLUS penalties and interest!  He then called them, and told them he had told them they were wrong - why were they now charging him a penalty and interest?  The agent on the other end of the phone replied, "if you knew you were right, you should not have deposited the check."

Looking back over my life with my dad, he was a stellar example of a near perfect father.  He was a dedicated Christian who genuinely "walked the walk", was compassionate, and had an endearing love for my mother. My mother died of Parkinson's Disease, which progressed slowly over the course of almost twenty years.  The last seven years were in a nursing home, but despite being in his 80's, my dad averaged spending seven hours a day, seven days a week, beside my mothers bed.  My wife once commented, "I wish you loved me at least half as much as your dad loves your mother."

I'll end my long overdue tribute of my dad with one more example of his wit.  Less than three hours before his death, Eva Phillips, a Hospice Nurse who has an absolutely wonderful voice and sings to her patients as she takes care of them, was singing while giving Daddy an enema.  When she finished, even though almost breathless, he said, "Eva, you're going to be a millionaire - you've invented the Singing Enema!"

My dad's now gone - I must say, he's a hard act to follow!