This week's question for Rav Parry comes to us from Daniyelle:
"Is it wrong for a Jew to celebrate the secular New Year? Is there an actual commandment against doing so? I commemorate Rosh Hashana every year, and I know it's not 'Jewish' to go out on Dec 31., but what harm can it do?"
This is an excellent question and one that has been addressed by several contemporary (or at least in the last 100 years) Halachic authorities, in their discussions concerning secular American holidays. They've invariably discussed the halachic issues from the standpoint of three principles: (1) avoda zara (Idol worship); (2) chukot hagoyim; (customs and mores of the Gentiles) and (3) adding mitzvot.
I don't recall #1 or #3 having any significant relevance to the observance of January 1st as a New Year, for rank and file Jews would never attribute divinity to a day (some) associate with the anniversary of Jesus' brit milah, or consider celebrating New Years as some additional "mitzvah." We know what Rosh Hoshana means to us, and never the twain do they overlap or share any form or notion of comparison.
That having been said, what about #2, "Chukot HaGoyim?" Biblically, Jews are barred from emulating the customs of gentiles (Leviticus 18:3). The Vilna Gaon ruled that all customs were suspect unless we know they have a valid Jewish basis. For this reason, as an illustration, many Chasidic Jews eschew wearing neckties, and others avoid all Western attire. The Shulchan Aruch, "Code of Jewish Law," was more lenient however, with the Rema, (Rabbi Moshe Isserles) adding that the prohibition against emulating gentile customs applies to activities that promote licentious behavior or that is tied to avoda zara. Even according to the most strict Chasidic sentiment on the issue, with respect to clothing, there is no problem if it is beneficial (e.g., a distinctive uniform 
to identify a doctor) or displays honor or is otherwise reasonable. I'm aware of Chasidim in the military who, of course, don official uniforms.
Getting back to New Year's Day, according to Rav Moshe Feinstein, it's sufficiently divorced from its religious origins to be permissible, but a "ba'al nefesh" (particularly scrupulous observant Jew) will refrain from it's observance. Accordingly, Thanksgiving is clearly permissible but Halloween is very difficult to justify. What harm would there be to "go out," and celebrate New Years? Don't drink and drive, nor promote licentious behavior and you should be fine.
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