TAKING AWAY WATER NOT FOR GOOD OF MAUI

It's difficult to understand that some want water to be taken away from HC&S, which would jeopardize Hawaii's last sugar cane company and the caretaker of Maui's lush, green central valley. It seems that those who want to take this water away really don't care much about the 800 or so residents who may lose their jobs and the impact that this would have on their families and on Maui as a whole.

It is apparent that those who want to do this are extremists, and do not represent Maui's core values of caring for our community and our fellow Maui residents.

MARK BEERS | Kíhei, Maui

JIM NABORS

HOLIDAY SHOW WAS A SPECIAL TREAT

A big thank you to Jim Nabors, cast and crew. What a wonderful show! Attending the Sunday, Nov. 29, show really put me in a joyous Christmas spirit! Guest performances by Jimmy Borges, Philip Huber and the Marionettes, Karen Keawehawaii, Emma Veary and the Hawaii Theatre Orchestra absolutely stunned me and were outstanding. It was a special treat to watch Guy Merola, Diamond Head Theatre Shooting Stars, The Hawaii Theatre Ensemble Singers, Ka Pa Hula O Ka Lei Lehua and the La Pietra Select Choir. The set design by Wally White is always spectacular and fabulous!

EILEEN LYNN | Ewa Beach

ESTATE TAXES

PROFESSOR WRONG ON MANY POINTS

Ray Madoff ("Estate taxes shouldn't hurt small businesses," Nov. 24) must be related to Bernie. First, let's remember that estate value has already been taxed once. It is what is left over after taxes have been paid.

Second, if by chance it is inside a tax haven such as a 401(k), recipient will pay income taxes when pulled out. Sorry, Ray, there goes that argument in your column.

Third, if by chance the amount is due to some nontaxed earnings factor, there can be a markup on death. Sometimes that transfers assets tax-free, other times not a good choice. If the latter, the original basis goes to the recipient so tax will be paid when asset is sold.

Fourth, do children who are involved in the business get the same break as the founder? Ray seems to be saying no because they inherited it.

Bottom line, there is so much wrong with the good professor's column it is a good thing he is not trying to serve clients with his advice.

JERRY LEVEY | Kíhei, Maui

BERLIN WALL

REAGAN, POPE JOHN PAUL II NOT GIVEN DUE

In the speeches during the celebration of the 20th anniversary of the destruction of the Berlin Wall and in newspaper articles, two very important names were missing or at least not stressed enough: President Ronald Reagan and Pope John Paul II.

Among other reasons, it was Reagan's brilliant international policy that forced the Soviet Union and its European allies to make important concessions that eventually led to the destruction of communism. And it was Pope John Paul II whose speeches during his first trip to Poland in 1979 inspired the Polish people to abandon fear and to create the Solidarity movement that initiated all major political changes in Eastern European countries 10 years later.

Although the destruction of the wall was important and spectacular (partially thanks to televised images) and led to the unification of Germany, we should remember that in the moment of its demolition, Poland already had had its first free elections and first non-communist government, Hungary had a new constitution, and Lithuania, Latvia and Estonia, still Soviet republics, had risked public protests. The demolition of the wall was a natural and anticipated consequence of those and other events in that part of Europe.

ANDRZEJ DABROWSKI | Honolulu

BATTLE OF WANAT

EXCELLENT SERIES GAVE CLEAR PICTURE

I want to thank the Advertiser for the excellent series of articles about the battle of Wanat. And, of course, I especially want to thank William Cole for his exemplary research and writing, and Martha Hernandez for her great illustrations. Readers got a very clear picture of that battle and what led up to it, as well as our predicament overall in Afghanistan.

BARBARA DOWNS | Honolulu