The Wall Street Journal's concludes that the State of the Union speech was "amusingly detached from the reality of the largest GOP majority in Congress since 1949."

But first observe the irony: The President has suddenly discovered that middle-class incomes have plunged on his watch, and he’s demanding that Congress address this with more of the same policies that have done so much to reduce middle-class incomes.

White House aides are saying their boss’s plan for $320 billion in new taxes on savings and investment to finance more transfer payments is a bid to be remembered as a Robin Hood. This would be accurate if our hero and his merry men had shaken down Sherwood Forest for the benefit of the Sheriff of Nottingham. Mr. Obama has spent six years trying to redistribute income, but all he’s done is make the income gap between rich and poor wider.

Read the whole thing at WSJ.com.