<p>The presidential election year hasn't even reached March yet, and Democratic front-runner John Kerry has already set the all-time records for policy flip-flops and fund-raising hypocrisy. In his latest gambit, he has managed to combine the two by accepting hundreds of thousands of dollars raised by the very same tax-dodging "Benedict Arnold CEOs" whom his campaign condemns for "tak[ing] advantage of tax loopholes to set up bank accounts or move jobs abroad simply to avoid taxes." In the political boxing arena, Mr. Kerry can now claim the undisputed titles in two classes: flip-flopping and hypocrisy.</p>