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I lie by omission when I don't want to hurt someone's feelings by speaking the truth.
Example. A woman friend and I regularly send each other our latest poetic efforts. One day, forgetting that she had near black irises, I sent her a copy of “Billabong Eyes.” She was so delighted that I hadn’t the courage to tell her that it wasn’t about her. She responded with tremendous gratitude and a subsequent increase in warmth and intimacy of emotional sharing – which has lasted consistently since that moment several years ago and so she has become one of my closest friends.