The following is an excerpt from OpinionJournal.com’s “Best of the Web” written by the editor, James Taranto.

Out on a Limb
“Study: Tax Law Is Just Too Confusing”–headline, Philadelphia Inquirer, Jan. 10

Shortest Books Ever Written
“What Chris Christie Didn’t Say”–headline, New York Times website, Jan. 10

Who Needs a Board of Ed if There Are No Students?
“Iowa State Board of Education Looks for Student”–headline, Sioux City Journal, Jan. 9

Oh Yeah? We’d Like to See You Try It!
“Vt. Man Who Crushed Police Cruisers With Tractor Is Incompetent”–headline, Associated Press, Jan. 9

I Don’t Know’s on Third
“No One Elected to Baseball Hall of Fame”–headline, PowerLineBlog.com, Jan. 9

News You Can Use
“Microwaves: More Than Reheating Coffee”–headline, Cape Cod Times (Hyannis, Mass.), Jan. 9

Bottom Stories of the Day

  • “Charlie Crist Briefly Visits With Democratic Governors Association”–headline, DailyCaller.com, Jan. 9
  • “As New Fiscal Crises Near, Democrats Seek More Tax Increases”–headline, McClatchy Newspapers, Jan. 9

For more “Best of the Web” click here and look for the “Best of the Web Today” link in the middle column below “Today’s Columnists.”