If the baby arrives by December 31, we can have a tax deduction. But the stroke of midnight and not a baby. Perhaps the first baby of the new year. But no. The day passes into the evening and at 9:23 p.m. on Jan 1, 1979, Meghann Michele Smith is brought into this world. Now as the Jan 1, 2000, the new millenium approaches Meghann will become that magic 21 years old. Meghann is a Junior Elementary Education major at Texas A&M in College Station, Tx. Meghann's parents are Robert and Michele (Mahfood) Smith of Beaumont, Tx. Meghann's proud grand parents are Emile and Maryrose Mahfood of Tyler, Tx <