Re: To <P> or not to <P>

| 2. </P> is never necessary for any reason.  The end of a logical
| paragraph is implied by the beginning of the next element, either
| a paragraph, a heading, a division, or other "block" element.

However, due to bugs in many browsers I always encourage the use of
/P...  you will notice it makes a world of difference to internet
explorer...