You need a will, but you also need tax planning.

An army, great in space, may offer opposition in a brief span of time. One man, brief in space, must spread his opposition across a period of many years if he is to have a chance of succeeding.

You may have the judge's sympathy, but the law is the law. Nobody is required to leave anybody anything.

We are not planning to withdraw. We don't care if it will be extended for a month. We just want a good draft.

By July, we will be able to submit the first application for a $50,000 planning grant to implement the program.

We will have to go through the Inland Wetlands Commission and Planning & Zoning before the building can start. We've kind of prepared for a long wait, but the end result will be worth it.