It was many happy returns at Starbucks this morning as Kathy made the scene, fresh from a week in Panama. Kathy's brother -- and many others -- are in the process of relocating to Panama. Why? Warm weather, no taxes, good food, no taxes, real estate bargains, no taxes and national healthcare. By the way, did I mention they have no taxes? Welcome home, Kathy. I hope your trip wasn't too ... taxing ...!