Dream Tax

In 2005, Brian Emmett won a contest from Oracle Corp to travel into space--fulfilling a life-long dream--but it would cost him $25,000. This isn't for some hidden company fee or for bribes that allowed him to win, it's the taxes. To collect his winnings, he'd have to fork over to the IRS a quarter of a grand, a sum too much for this software consultant.

Emmett won't be traveling into space--the software consultant isn't willing to go into debt. As this fledgling private sector sets out into the final frontier, Emmett's story is a vivid reminder how government can still slow it down in the most unremarkable of ways.