A plumber may need an office at home to keep track of the bills. But he's not earning money in the office. The principal place of business is the customer's home he's going to visit.

January is a good time to make a financial checkup: Am I fiscally ready for the coming year? What are my goals for the year? You set goals and you figure out your budget.

It cannot be a room you do other things in. It has to be used exclusively for your business. If it was a dining room, it wouldn't qualify. If it's a den and you have a TV set, it doesn't qualify.

That is not insignificant. But it isn't enough to dislodge traditional video services such as home video rentals, box office and traditional TV watching, because you only have 25 percent of the American TV households capable of doing it.

I don't like to be disturbed at home; I tell the cable office not to call me before 6:30 AM, unless there's a war.

The Home Office did not think it necessary to give a single word of explanation to those individuals as to why this morning they can be safely deported to their respective countries of origin when last night they could not. If there are 'memoranda of understanding' between this country and the brutal regimes from which they have fled, those have not been provided to those men or to us.