The U.S. Postal Service has proposed yet another rate increase,
this one would raise first class postage to 42 cents in May, 2007.
At the same time they also propose issuing a "forever stamp", which
would also cost 42 cents. This stamp would be valid despite any further
rate increases. (See article)
Query: When the rate increases above 42 cents to, say 45 cents, does
the use of a forever stamp constitute a capital gain?
Please note that this inquiry is made in complete jest -- unless, of
course, the answer is in the affirmative. <g>