New York Governor Eliot Spitzer's ham-handed attempt to get Democratic State Senators to co-sign a letter urging the Internal Revenue Service to examine Republican Senate Leader Joe Bruno's use of the State helicopter reinforces Spitzer's willingness to use smarmy Nixon-style dirty tricks. The IRS should instead look at the real estate "gifts" from Bernard Spitzer, the Governor's father that Eliot Spitzer used as collateral for his 1994 & 1998 campaign loans as well as Spitzer's use of an apartment owned by his father where he lived rent free. The Spitzer's refused to provide proof that all relevant Federal gift taxes were paid. The "gifts" were part of an elaborate effort by Bernard and Eliot Spitzer to willfully circumvent the contribution limits under New York State Election law. In 1995 Eliot Spitzer lied under oath in a deposition in a lawsuit over the 1994 loans when he said there were no loans and that all funds donated to his campaign were his. In 1998 the New York Times said, '...Mr. Spitzer has misled the public about how his father's wealth was used to support about $9 million in loans that financed his campaigns in 1994 and 1998. His conduct may not be illegal, but it was clearly designed to circumvent laws that would have limited his father's direct contributions to the campaign. In normal circumstances, Mr. Spitzer's evasions would have made it impossible to endorse him for the state's top legal position...'1 So much for the veracity of the Sheriff of Wall Street. 1 New York Times Editorial, Oct. 29 1998