It's summer 1990. (Possibly 1991; I don't remember)

Tom Hanna is in the apartment he shares with Kevin Whited. The three of us are taking summer classes. As usual, I wind up in their apartment after classes are over for the day.

He is poring over the US Tax Code. He does such things; don't ask me why.

He comes across a passage dealing with allowing taxation of the deceased and "nonresident aliens."

This sets him off. He rants for hours about the government taxing dead people and people who aren't citizens of the U.S. and who live in other countries.

I egg him on.

"Well, that's one way to increase your tax base. Make every person on earth pay you taxes."

His snit continues.

Fast-Forward to present-day America.

I hope Mr. Hanna doesn't read SCOTUS blog.

The Supreme Court ruled on Thursday that foreign governments are not immune
to being sued to force them to pay local property taxes on residences for their
diplomats at the United Nations.

"Property ownership is not an inherently sovereign function," the Court
found.

Dead people, citizens of other countries AND their governments. Mr. Hanna wept.