Many of you may know that Victor Borge also gave us Rock Cornish Game Hens. Not literally - or maybe literally come to think of it.

In the early or mid-Fifties, his career was in full swing. It was simple to hire Victor Borge. You agreed to pay him $10,000 and he showed up at your hall. He handled all his own travel arrangements and expenses, etc. He had a tiny staff, perhaps just family. As a result, he was a favorite of the IRS. He had no deductions, no business expenses. He thought he was making a lot of money and was spending it as though he did. He bought a beautiful place in Denmark, for instance, although his home was in Connecticut.

One evening, at a cocktail party, he met Seymour Ziff who atr that time was the President and major owner of the New Haven Clock and Watch Company. As they talked, Ziff discovered Borge's problem and offered to help him out.

They started looking for tax shelters and found a big one under the wing of a Rock Cornish Game Hen. Borge founded Vi-Bo Farms and introduced the Game Hen to the US Mass market.

I don't know much about tax law but there was a limited period that it could be used to lose money against Borge's earnings. By the time it ran out, the Game Hen had been discovered and Vi-Bo Farms was a financial success.

I lost touch with the people involved so I don't know whether or not he kept the farms but every time you cook up a Rock Cornish Game Hen, give a thought to The Great Dane who led it there.

Sourdough