I manage all my to-do's currently using text files and emacs.  I like
the flexibility and ease of editing it provides, but I've been thinking
about ways to improve the system.

I've been thinking about extending the idea of "tags" (a la
del.icio.us) to my to-do list.

It seems like one of the most powerful suggestions that I got out of
GTD is the idea of contextual lists.  However, the problem is that one
to-do may not apply to only one context.

The idea being that you can apply any number of tags to an item.  I.e.
the item "Bounce tagged to-do idea off 43folders" could have the tags
"email", "online" and "low energy".

Then when deciding the proper context for any given moment, you have
can define it with a lot more flexibility.

Comments, suggestions, flames?

-Zach