Sez Eric Zorn:

Why all the celebratory stories every January about which baby was born first in the calendar year? The coolest baby--the one entitled to the most huzzahs upfront -- is the last one born before the clock strikes 12 the night of Dec. 31. That baby gives his parents a tax deduction for all of last year even though he was in the womb for all but the last few minutes of it.