I started with the laziest day today. I was still up at 4 am, surfing the internet. I just learned that I should not to drink anything with caffeine after dark. I slept after 4 am then woke up after 7:30 am. Breakfast was oatmeal and pork and beans. I was supposed to study after breakfast but I still surfed the internet afterwards.
I only started reading the new local government cases after 11 am. Then I reviewed the provisions and looked at my watch. It was already 1 pm. My class is 2 pm. So I ate lunch, did my power pose, and went to school. Thank goodness, the taxation 2 professor was late. I was able to review the case digests.
Our tax prof knows a lot of things besides tax. He always makes us think of examples and imagine things. How do we refine sugar? Is Christmas ham an agricultural or processed product? We learned about a case with the Fort Bonifacio Development Company that got transitional tax credits worth Php 5 billion while the sale of the Fort Bonifacio Global City was a tax-free transaction. Imagine telling that to the poor soldiers out in the field.
Speaking of tax, I got my highest grade ever in law school for taxation 1. Can you believe that my grade is just one step away from the perfect grade? I am usually happy with just getting passing grades. I'm pretty sure that all my other classmates got perfect grades because they are uber competent in law school. Maybe taxation should be my specialty. Just kidding.
My secret is that I had a big help from my beautiful and smart seatmate, who is also a certified public accountant. She helped me review the requirements for income tax. We were the first group to submit the quiz for estate and trusts. Plus she read all the cases in the original and always had her trusty calculator. I was content to rely only on digests and use my cell phone to compute. So I studied for the quizzes and final exam.
Maybe our tax 1 prof curved our grades. Maybe since I passed all my quizzes and hopefully the final exam, the grade she gave me was higher than I expected.
Anyway, our tax 2 prof dismissed us one hour early because he cannot lecture for long periods of time. So I had time to review my cases for local government. I wrote down on pad paper my digests for the cases to be recited. At first, I would write a case digest on one sheet. Then I found out I was running out of time. So I just drew a line down the paper and wrote two cases on a sheet. That was eight cases for two hours of work. That's not bad for a crammer like me.
Even if our local government professor is laidback, she is still scary. During my last recitation, she told me that she will give me a failing grade. Why? Because I was always looking at my notes. My recit was that bad for her. But what could I do? I do not remember many details.
So I just have to prepare everyday. Anyway, I was called to recite the fourth case, and I was able to recite without looking at my notes. I thought I was still going to recite the next provisions, but she already called somebody else. We did not even reach the cases that I just studied. That's already good for me. A good recitation for me is when the professor does not insult or threaten me and I am able to answer all her questions.
Yes, I can and will improve. How about you? What are you improving on today?