Here is an interesting passage in Rabbi Joseph Telushkin's book, The Book of Jewish Values: A Day-by-Day Guide to Ethical Living: “A man who has taken your time recognizes no debt, yet it is the only debt that he can never repay." In short, the Talmud considers stealing time as a sin. And, it is one of the worst ones because, as the Rabbi notes, once done it can never be remedied. I plan to keep this in mind in 2013. Not so much as a resolution for myself, as a promise to others. Arrive on time to a meeting (or as football coach Bill Parcells likes to say, "If you're on time, you’re late.") Be prepared to discuss a client's issues and thus make the most of my time with them. Strive to write clearly, so the reader knows exactly what I am saying and precisely what I want. These are worthwhile aspirations for all lawyers. Happy New Year.