boap doesn’t have it, so it may not exist. My experience is they have everything JS related.
Sorry. But you could go with something similar like “Blessed are the Merciful, for they shall receive Mercy” or something like that. Or “Away with Self-reghteousness“

Where can I find the quote from Joseph Smith that says something to the effect of “Nothing damns a person faster than hoping for another person’s condemnation”?

Any help would be greatly appreciated.

Oh, and Go Obama!

1. Fringe Benefit Overview

A fringe benefit is a form of pay for the performance of services. For example, you provide an employee with a fringe benefit when you allow the employee to use a business vehicle to commute to and from work.
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Are Fringe Benefits Taxable?

Any fringe benefit you provide is taxable and must be included in the recipient’s pay unless the law specifically excludes it. Section 2 discusses the exclusions that apply to certain fringe benefits. Any benefit not excluded under the rules discussed in section 2 is taxable.

Including taxable benefits in pay. You must include in a recipient’s pay the amount by which the value of a fringe benefit is more than the sum of the following amounts.
Any amount the law excludes from pay.

Any amount the recipient paid for the benefit.

The rules used to determine the value of a fringe benefit are discussed in section 3.

If the recipient of a taxable fringe benefit is your employee, the benefit is subject to employment taxes and must be reported on Form W-2, Wage and Tax Statement.

Needless to say, personal use of a company car is not listed as an exception in section 2. The publication continues in section 3:

General Valuation Rule
You must use the general valuation rule to determine the value of most fringe benefits. Under this rule, the value of a fringe benefit is its fair market value.

Fair market value. The fair market value (FMV) of a fringe benefit is the amount an employee would have to pay a third party in an arm’s-length transaction to buy or lease the benefit. Determine this amount on the basis of all the facts and circumstances
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Cents-Per-Mile Rule

Under this rule, you determine the value of a vehicle you provide to an employee for personal use by multiplying the standard mileage rate by the total miles the employee drives the vehicle for personal purposes. Personal use is any use of the vehicle other than use in your trade or business. This amount must be included in the employee’s wages or reimbursed by the employee. For 2008, the standard mileage rate is 50.5 cents per mile.

If a company can determine the fair market value of a fringe benefit without counting personal vs. business miles, that is fine, but either way the value of a fringe benefit is taxable compensation that must be reported on the employee’s W-2.