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'I spent a great deal of my life pretending to be someone else'
Actor Richard Chamberlain was nearly 70 when in 2003 he publicly acknowledged that he was gay.
By that time, he had been a major star for more than four decades and the leading man in the classic TV miniseries The Thorn Birds and Shogun as well as the hit 60s television series Dr. Kildare.
Now 80, Chamberlain says he has no regrets over his decision to stay in the closet.
Read the full list of winners as Britain celebrates the best of its LGBTI community
Pride – the movie about gays supporting the miners during the 1984 strike – lesbian author Sarah Waters and politician Michael Cashman have become Stonewall Award winners.
Cashman, was honored alongside his partner Paul Cottingham who died recently and whose funeral is in East London tomorrow.
His award was presented by the leader of the UK Labour party, Ed Miliband.
Legendary gay actor Sir Ian McKellen has some words of advice for students.
Well, at least one of his most famous characters does.
Speaking at Oxford University, he was saying what would happen to the students if they didn't revise for their exams.
'You shall not pass!'
A quote from McKellen's character Gandalf in the first Lord of the Rings film, he says it in the original as he battles a Balrog.
McKellen recently paid tribute to Pride in the UK and around the world in an exclusive interview with Gay Star News.
Legendary actor awarded accolade for his work in promoting LGBTI rights
Sir Ian McKellen has been given the Freedom of the City of London.
The gay Shakespearean actor, known for his roles in Lord Of The Rings and X Men, received the award at Guildhall.
While largely ceremonial these days, it does come with some 'symbolic privileges' such as being allowed to drive sheep and cattle over London Bridge. (This technically no longer applies, but has been done periodically in recent years).
One of the founders of campaigning group Stonewall UK, he also supports Pride London and The Albert Kennedy Trust.
Former UK Prime Minister has been named among such people as Barbra Streisand
It is time for a former prime minister to don some gold hotpants, a conical bra and announce his 27th farewell tour, as Tony Blair has today been named a 'gay icon'.
The former UK PM has been listed among a list of the most influential figures to the LGBTI community of the last 30 years, together with such luminaries as Madonna, Cher, Joan Rivers and Leslie Jordan.
While he is a controversial figure today, his Labour government completely changed the legal landscape for LGBTI people.
The X-Men and Lord of the Rings star has spoken out in support of one of his chosen charities
Sir Ian McKellen has recorded a video to encourage people to support the UK's Albert Kennedy Trust by holding a fundraising party in their own home.
The Albert Kennedy Trust supports homeless LGBT youth – many of whom find themselves on the streets after being turned out from their family homes. The AKT operates a safe house (the Purple Door Project) and also coordinates a network of foster carers. Many of these are LGBT people who are willing to offer a desperately needed home to an LGBTI teenager.
Gay man hoped to have Patrick Stewart help him face the final frontier of marriage, but he couldn't make it. Thankfully his BFF was able to step in...
Ian McKellen has helped a gay man propose to his boyfriend in the most adorable way possible.
When Brett Lotriet decided to propose to his Star Trek-loving boyfriend, Khalid Shawwa, he hoped to the stars he would be able to get Patrick Stewart.
Sadly, the actor who played Captain Picard was unavailable. But his BFF, Ian McKellen, stepped in to help make the moment memorable.
The former actor had the first gay kiss in a British soap, co-founded Stonewall and went on to be an MEP campaigning for LGBTI rights
Michael Cashman will join the UK's House of Lords, it was announced today. It is believed his new title will be Lord Cashman of Limehouse.
The openly gay former actor is famous for the moment when his character, Colin, had the first gay kiss in a British soap opera, EastEnders.
He was one of the co-founder of Stonewall, along with fellow actor Sir Ian McKellen, and went on to be a Member of the European Parliament for the West Midlands of England.
As an MEP he was president of the European Parliament Intergroup on LGBT Rights.
'Fly, you fool!'
Legendary gay actor Ian McKellen has recreated a Lord Of The Rings scene with a passing seagull.
The Gandalf actor posted a picture on Instagram of him walking on the street.
Spotting a seagull, he had a friend take the picture.
He then captioned it, saying: 'Fly, you fool!'
This was in tribute to Gandalf's fall after taking on the Balrog in the Fellowship of the Ring.
Sir Ian McKellen tells Gay Star News events like this prove the future is safe for generations of LGBTI people to come
Defiant against torrential rain and recent homophobic attacks, London has put on one of the biggest and best Gay Prides in years.
With an estimated half a million LGBTI people and their allies braving the summer downpour, the UK capital marched to fight for freedom today (28 June).
The British capital is celebrating a few months after the first gay couples have got married in England and Wales, with Scotland not too far behind.
Hobbit star was speaking at historic dinner hosted by the Lord Mayor of London at Mansion House for LGBTI Pride
Star Wars star Alec Guinness 'begged' Ian McKellen not to advocate for gay rights because he hated himself for being bisexual.
McKellen made the revelation as he addressed an historic LGBTI Pride gala dinner last night (25 June), held for the first time in the Lord Mayor of London's Mansion House.
Guinness is famous for having played Obi-Wan Kenobi in Star Wars and Fagin in Oliver Twist. But despite being married he is reported to have had male partners and to have once been arrested for sex in a public toilet in Liverpool in 1946.
X-Men: Days of Future Past says Nigel Farage needs to 'get out more' after saying people over the age of 70 were 'uncomfortable' with homosexuality
British actor Sir Ian McKellen has said gay people are still thought of as mutants in many places across the world.
The 'X Men: Days Of Future Past' star has revealed the director, Bryan Singer, convinced him to be Magneto by talking about gay rights.
Chris Windows' anti-gay comments drew 1,500 signatures to stop him becoming Lord Mayor of Bristol
Bristol councillor Chris Windows has withdrawn his bid to become Lord Mayor of the UK city, after a petition to stop his campaign because of his anti-gay comments gathered over 1,500 signatures.
In November 2010, Conservative councillor Windows was highly critical of gay actor Sir Ian McKellen when he visited two Bristol schools to talk about what it means to be gay, on behalf of LGBT rights charity Stonewall.
Bristol Pride has started a petition to block the English city's choice of Lord Mayor after he made remarks understood to be anti-gay
Is the British city of Bristol, a place where LGBTI pride is well established, really about to elect a homophobic Lord Mayor? Or is the current fuss over the possible election of Councilor Chris Windows to this office in June no more than a politically motivated vendetta?
Passions are rising – and with a petition currently up on the council website asking councilors not to vote for him, it's an issue that won't be going away any time soon.
New superhero film will be the first major release after Page came out as lesbian in a heartfelt Valentine's Day speech
X-Men: Days of Future Past has premiered a new trailer.
Starring gay actors Ian McKellen and Ellen Page, the superhero film is a follow up to 2011's prequel X-Men: First Class.
It will unite the cast of the original trilogy with the newer stars like James McAvoy, Michael Fassbender and Jennifer Lawrence.
Hugh Jackman, Halle Berry and Nicholas Hoult are also among the other returning cast members.
New campaign calls on everyone - including gay people - to check their language and ensure they are not a bystander to abuse
Stonewall is going beyond speaking about gay rights in a brand new campaign.
The powerful new ad, voiced by British actor Ian McKellen, examines how the language we use as children can carry on with us into adulthood.
Called 'No Bystanders', it opens on a school playground where a chain of insults begins with one child calling another a 'ginger'.
From 'fag' to 'gender bender', 'fatty' to 'bimbo', the chain progresses out of the school gates and into the streets where adults trade bigoted and racist remarks.
British actors and best friends say the films are a clear metaphor for the gay rights movement
The X-Men series is about the gay rights movement, according to stars Ian McKellen and Patrick Stewart.
The esteemed British actors and best friends, who play enemies Magneto and Professor Charles Xavier in the movie franchise, say the persecution of 'mutants' in the film reflects the struggles of the LGBT community.
'Mutants are like gays, they're cast out by society for not good reason,' McKellen said.
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By Drew AIles
By Taylor Boylston
By Bree Davies
By Emerald O'Brien
By Backbeat
Chive Fest hopes to win over neighbors
By Gina Tron
How the Hornbuckles overcame heroin
By Jon Solomon
By Drew Ailes
Seattle's rap scene will forever be overshadowed by that towering titan of the mike, Sir Mix-a-Lot. Okay, maybe not so much. But the sleety city on Puget Sound hasn't been well known for its output of hip-hop -- that is, not until the Oldominion crew sprouted amid the town's grunge deadwood around the turn of the millennium. Since then, two of its biggest players have been signed to Slug's Rhymesayers imprint: Boom Bap Project and Grayskul. Led by MCs Reason and Fiddle Back Recluse and bassist Phantom Ghost El-Topo, the troupe has released two proper albums, 2004's Abusando and 2005's Deadlivers, as well as tour-only releases like Creatures, a rich mélange of turbulent samples, bleak humor and conscious verse available during Grayskul's nationwide tour with Atmosphere last year. Reason and posse are hitting Denver this time around as part of their Dead Radio tour with Oldominion cohorts Barfly, Coley Cole and Dim Mak. Seattle may be dank and dreary, but anyone who rhymes "zombie" with "Abercrombie" has gotta be halfway bright.

subset: commoncrawl


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Opeth Ghost of Perdition Lyrics
Last updated: 10/05/2012 11:24:10 AM
Ghost of Mother
Lingering death
Ghost on Mother's bed
Black strands on the pillow
Contour of her health
Twisted face upon the head
Ghost of perdition
Stuck in her chest
A warning no one read
Tragic friendship
Called inside the fog
Pouring venom brew deceiving
Devil cracked the earthly shell
Foretold she was the one
Blew hope into the room and said:
"You have to live before you die young"
Holding her down
Channeling darkness
Hemlock for the Gods
Fading resistance
Draining the weakness
Penetrating inner light
Rode into the dark unaware
Winding ever higher
Darkness by her side
Spoke and passed her by
Dedicated hunter
Waits to pull us under
Rose up to its call
In his arms she'd fall
Mother light received
And a faithfull servant's free
In time the hissing of her sanity
Faded out her voice and soiled her name
And like marked pages in a diary
Everything seemed clean that is unstained
The incoherent talk of ordinary days
Why would we really need to live?
Decide what is clear and what's within a haze
What you should take and what to give
Ghost of perdition
A saint's premonition's unclear
Keeper of holy hordes
Keeper of holy whores
To see a beloved son
In despair of what's to come
If one cut the source of the flow
And everything would change
Would conviction fall
In the shadow of the righteous
The phantasm of your mind
Might be calling you to go
Defying the forgotten morals
Where the victim is the prey
Evergreen | Reviewer: Opeth Bhakta | 10/5/12
This song, am listening today again after a year and its still doing its job, making me crazy, giving me goosebumps, music still so new, taking me to an unearth place... will love this masterpiece of Opeth always and forever <3 \m/
Perfectness | Reviewer: Marouane Morocco | 9/21/12
I can't just define what is opeth's songs are including this one i can't imagine how they can wright a songlike this with all this rytme and perfect solos. otherwise Opeth are metal gods
Possibly the best song to describe Opeth's style. | Reviewer: Aerik the Dead | 3/13/12
The song that perfectly defines the prog rock/death metal combination that Opeth is trying to achieve. The loud, aggressive parts are incredibly mosh worthy, while the slower, softer parts would make the prog rock masters (the members of bands such as Rush, Pink Floyd,and Jethro Tull, just to name a few) incredibly proud that their legacy is being carried on in such an amazing way.
Even better live! | Reviewer: Saajin Grey | 10/12/11
As I write this I'm listening to the Roundhouse Tapes version of this catchy little ditty, and once again I am struck by the dynamics of Akerfeldts amazing ability to switch back and forth on a dime from his trademark throat-full-of-gravel cookie monster vocals which are even more prevalent on this recording than the studio version, even more furious and evil-and his angelic clean vocals.
If you're new to Opeth, welcome to the big leagues, friend.
Buy Ghost Reveries, buy it ALL.
Ten albums in over twenty years and not a bad song yet.
This song will flay your brain | Reviewer: Alex | 3/31/11
This song features, among other things:
1. Akerfeldt's vocals at their most impressive and most extreme, with lyrics coming in as an honorable mention.
2. Guitar riffs that will leave you reeling.
3. 10 solid minutes of soul pounding.
Go buy this song. Shit, get the whole album (Ghost Reveries). Shit, get Opeth's entire discography. For all the 'Mp3s' and newfangled bullshit in the world, nothing can top spinning one of their discs in a good stereo.
ear candy | Reviewer: Phillip Rhodes | 1/2/11
I am & always will b a Tool fan but to say that they r my favorite would b a terrible lie. I sometimes wonder if mike sold his soul in trade for the talent to b the best band ever. It's just sick..........
oooohh... aaaahh... | Reviewer: OPETH FAN | 3/13/10
(IMHO) I don't agree, music isn't only about likes or dislikes. It's like the food, you can hate cheese when you're young because you haven't still developed the taste to appreciate it. Then you grow and you love it!
This is the same, to appreciate these songs often requiers a "taste for music" evolution...
Anyway, OPETH ARE simply amazing, but most people would it's shit just because they aren't prepared to listen their music.
"opeth is perfect, masterful, majestic, skillful" | Reviewer: Anonymous | 2/6/10
Dear God all you people are pretentious as shit. Yeah Opeth is awesome, but music is opinion.
You don't have to rationalize your own liking of Opeth as some major ability of your own to appreciate music more than others.
If music was/is like sex, then Opeth are the directors of the extravaganza... | Reviewer: Alex | 8/26/09
Simply, perfection. Perfect song to a perfect album to a perfect career. What more could you ask for? Well, Opeth deliver more everytime, they never fail to impress. Ghost of Perdition is not just a beautifully-orchestrated and crafted song, it employs Mikael's tangible Death Metal growls and soft, melodic vocals in a perfect, seamless blend; from a brutal assault of Death to lament in split-seconds. A perfect live song. You never know what Opeth will do next - Ghost of Perdtion is another fine example of the unpredictable being executed masterfully
awesome | Reviewer: Over Clock | 7/16/09
I hear all these screamo bands, and these "death" metal bands today and you can't a hear damn thing they say, Opeth speaks it smooth, and the instrumentals are redundant or over powering, and i like the mix of instruments at the end. All these new metal bands are all pussies.
Opeth is musical perfection | Reviewer: Zaack | 3/31/09
This song is by far among my favourites of Opeth, though it's hard to say which ones are truly better than the others. This band continues to constantly surprise me with sickeningly intricate melodies and awesome timing. The interludes are really great, and Opeth can really display a great amount of diversity in one song; Ghost of Perdition is a great example to that ability.
If you do not agree, it is either because of my atrocious grammar or simply the fact that you aren't quite prepared to embrace music at its finest. Their music requires a high amount of appreciation to mere skill rather than repeditive lyrics and simple beats.
hypnotic delerium! | Reviewer: kerbman77 | 2/13/09
This IS the song that got me into OPETH. The sonic beatdown turned melodic voyage is somewhat haunting, then throws you into a wall. Finally picking you up and smoothing out your atire then sends you packing on your way feeling great everytime.
Amazing | Reviewer: Anonymous | 12/2/08
Amazing song by an awesome band. It takes someone with an appreciation for good music to truly understand the majesty that is Opeth. In a single song they can have melancholy, anger, happiness, all mixed up. It is absolutely amazing.
OPETH FOREVER \m/
Painfuly great music | Reviewer: Russell Miller | 2/20/08
The singing contrasting with the death growls Mike delivers are just amazing in the way they go against each other and they bring out the colour in his lyrics unlike any other band.
Contrast is great, Opeths are experts at it.
This and Harlequin Forest are the best songs on the album.
Hail Opeth | Reviewer: Imadoz | 1/4/08
The greatest band ever, every song is greater then the other... i've never heard any other band who can deliver such style and emotions!


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Red Hat on the river in Irvington
Dinner Thursday night was quite wonderful. Pork confit for me, meltingly delicious and served with polenta. Hubby had roasted cod served with gigante beans in a tomato sauce with chorizo. We were greeted by one of the owners at our table. We were also asked when we'd like our entree. A gesture we really appreciate (a timely break between courses). They have a winning combination of good food, priced well and service that reflects the owners desire to please. Check it out if you haven't.
re: Tap4Me
They are still pretty good!
re: grubberoo
Westchester County, NY
They got a good review in the Times today, so I'm guessing many people will be checking it ou.
I brought a group of ten to the Red Hat about two weeks ago.. for a late dinner (reservation was for 8;30). This was a long leisurely birthday dinner -- for me! Celebrated with some great wines, wonderful starters (that potato cake with creamy goat cheese is truly wonderful). I had the same as you - the pork confit with creamy corn polenta and steamed spinach.. heavenly!! Others had the roasted chicken, a pork stew, and a fish dish. Wonderful service, beautiful environment, just go!! I can't wait til the summer when the roof deck opens - I can just imagine sitting there with a bowl of mussels, some nice bread, and a glass of wine.. gazing over the river.. ahhhh !
Interestingly enough we had the opposite experience with the delivery of our food. The restaurant was busy, but not bursting at the seems, when our entrees arrived moments after our appetizers were cleared. The waitress seemed confused when I mentioned this to her after she asked how everything was.
That misstep overlooked, the food was good and the new building is beautiful. I'd only been to the old Red Hat a few times, but I really enjoyed the neighborhood bistro feel. The new place, while stunning, doesn't translate the same intimacy (although it fits their prices better).
Just went last night. I too had the cod - friend had the salmon. We started with the tuna tartare (excellent, slightly spicy and tangy mediated by slices of cool cucumber) and the mushroom salad (excellent flavor). Whatever sauce was used on the cod was also tangy, and a nice balance to the white beans. The cod itself was perfect. I never got around to tasting the salmon, but my friend was happy. We did feel the dishes were a bit wintry (all the beans, the salmon's bed of lentils) - I wonder whether they'll change over for summer? I've been burned in the past with chefs who try to get adventurous without really having a sold basis behind it, but whoever's in the kitchen gave a lot of thought to his/her flavors when making novel choices.
Speaking of which, their wines by the glass are somewhat off the beaten path - the gagnon (sp?) was wonderfully flowery and an excellent suggestion by our waitress.


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Sydney Law School – further study options
Whether you are a lawyer or non-lawyer interested in enrolling in a graduate diploma or master's degree Sydney Law School gives you a number of alternatives to choose from.
Our degree programs range from our flagship Master of Laws (LLM) to specialist qualifications in areas such as business law and international law that offer a choice between a graduate diploma or master's degree.
Sydney Law School offers various specialist areas of law as part of its postgraduate coursework program. Each specialist area consists of specific units of study. In some cases there are specific degrees linked to these specialist areas (for example, Master of Environmental Law or Master of Health Law). In other circumstances, the specialist area may simply fall under the Master of Laws, the Graduate Diploma in Law or occasionally the Master of Global Law.
Master's degrees and graduate diplomas at Sydney Law School
- Lawyers and law graduates can choose from the flagship Master of Laws (LLM) or a specialist coursework degree.
- Non-lawyers can select a specialist coursework degree.
A master's degree or graduate diploma consists of four units of study. Applicants need to hold a qualification in Law (Bachelor of Laws (LLB) or Diploma in Law (DipLaw) or equivalent) to be eligible to apply for admission to these programs.
Applicants entering these programs who do not hold a qualification in Law need to complete the foundation unit LAWS6252 Legal Reasoning and the Common Law System before or while they attempt further law units.
To see the full range of course options, see our postgraduate units by degree or by specialist area.
Offshore program
It is also possible to undertake a small number of units overseas as part of Sydney Law School's Offshore Program, which includes those conducted in Berlin and Cambridge under the Faculty's Sydney Law School in Europe program.
Cross-institutional study
Students enrolled at an accredited Bachelor of Laws degree at another institution can undertake units of study for credit at Sydney Law School. For more information on requirements and closing dates, please visit our website cross-institutional study.


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Here are results from the Sport Auto performance test comparing the 2013 Alpina B6 (F13) versus the 2013 M6 (F13) coupe.
The Alpina B6 Biturbo (full specs) is powered by BMW's 4.4L V8 engine rated at 540hp and 730nm torque and top speed of 334 km/h.
The M6 features 560hp and 680Nm torque with a top speed of 305 km/h.
A M5POST member and F10 M5 owner shares with us his experience from the 2 Day BMW M School which teaches performance driving in BMW's newest M models.
Car and Driver shares their comparison pitting the F10 M5 versus the F13 M6 at the Anglesey Circuit in the UK to see if the M6 is truly better at the track than the M5, as advertised.
The M5 and M6 share the same 560hp powertrain, but the M6 is billed as being even more suited for the track with its lighter weight (about 100 pounds), lower center of gravity (due to lighter carbon roof and lower roofline) and slighter faster acceleration (about a tenth of … CONTINUED
The 2013 Car and Driver's Annual Lightning Lap Competition (#7) at the Virginia International Raceway has concluded and the results are in.
The F10 M5, F13 M6 coupe and the F30 335i sedan were tested and turned in the following times:
Full List by Times
Ferrari 458 – 2.49.9
Lexus LFA – 2.55.1
Chevy Camaro ZL1 – 2.57.5
Merc C63 Black Series – 2.58.0
Porsche 911 S – 2.58.9
Ford Shelby GT500 – 3.00.6
Chevy Camaro SS 1LE – 3.01.5
Jaguar XKR-S – 3.02.1
Porsche … CONTINUED
The new 4.4-litre, turbocharged, V8 BMW M6 brings new levels of refinement and usability to BMW's big M coupe. But has it compromised the car's real driver involvement and hardcore enthusiast appeal in the process? That's the question Autocar asks in their F13 M6 coupe review.
Some impressive performance results recorded by Autobild for the M6 coupe:
0-100km/h – 3.9s
0-200km/h – 11.3s
Only 0.40 seconds behind the M3 GTS around the test track.
The dyno results were pretty awesome as well: 632 hp, 800Nm (590 lb-ft) torque.
Check out the performance comparison chart inside.
A BIMMERPOST member gives us a nicely written review of the F13 M6 Coupe against its predecessor – the E64 M6. And he's speaking from experience as he is an owner of the previous M6.
DRIVE looks back at the generations of the 2013 F10 M5 and F12/F13 M6 and examine the new body-control technologies that manage its weight, and help them perform like smaller, lighter cars.
Autoexpress puts two potent German convertibles to the test – the 2013 M6 Convertible (F12) against the 2013 Mercedes SL63 AMG.
On paper, the F12 M6 features a 4.4L V8 pushing 560hp/680 Nm torque, while the SL63 is powered by a 5.4L V8 with 556hp/800 Nm torque.
The 2013 M6 convertible carries an MSRP of $113,995 in the US, compared to the SL63′s sticker price of $146,695. Watch Autexpress' impressions inside.
Autobild pits the 2013 M6 Convertible (F12) against the Jaguar XKR-S Convertible and Mercedes SL63 AMG Performance Package. The M6 cabrio takes first place with a 4.2 stars out of 5 over the other two cars, which tie for second place.
See the performance results inside.
On this episode of Ignition, Carlos Lago searches for the soul inside the heavy yet powerful 2013 BMW M6 Convertible. Is the new M6 really a desirable driver's car or simply a clever feat of engineering? Or is it both?
Autoblog takes their turn at reviewing the 2013 M6 coupe. The main question they ask is: So, where exactly has all the marquee-caliber thrill gone since the debut in 2005 of the E63/E64 generation? Are there just more worthy competitors now, or are the Bimmers stepping down off their altar a bit to reach the mainstream? Their answer is that both are probably true, but the M6 coupe stands out amongst its own as the best banner waver for BMW's M-branded large cars.


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Disturbing odd trends of the day: Iraqis murdered in Libya, Finns fighting in Syria, and DIA former Soviet states job open
Someone is killing Iraqi professors working in Libya. Then there are the Finnish jihadists in Syria.
Can't we all just get along?
In other weird news, the job of overseeing Eurasia military intelligence (that is, former Soviet states) is open at DIA. Interesting time to have that job vacant. A friend asks, "I wonder if the guy was planning on leaving, or if he made the wrong call on Ukraine and was held to account."


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November 20, 2014
Thursday, Jan. 16, 2014
EDGEFIELD CO., S.C. (WRDW) -- Yesterday morning, Christine Simpkins-Holman had four sisters. Now, suddenly, she only has two.
"That was my sister. That was my life. That was my love. She was just like one of my own children," Holman said.
Trina Felder, 36, was the baby of the family. She died yesterday morning.
"My sister was on the phone making arrangements with other family members when she just sat back and passed out," Holman said.
Then, just hours later her older sister Willette Simpkins died too.
Adrienne Pixley friend of the sisters expresses how she feels, "Words can't explain how much I'm going to miss them."
Both sisters leave behind three children. One of them had a baby two weeks ago.
"She was a great friend, a great mother. She loved her family. I mean really loved her family," said Pixley.
Now, family and friends can only flip through old pictures and remember the two sisters.
"My sisters were just loving, Christ fearing women, and they loved life and loved each. Very family oriented," said Holman.
Holman turns to her faith to get her through this tough time.
"Nothing but God. My faith in him and that his reason was greater than my need for them here on earth."
A cause of death should be determined by Thursday evening and investigators do not expect foul play.
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To my baseball lovers and video game fanatics, I hope you are all as excited as I am for this year's upcoming version of "MLB The Show." For …
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Movie studios scramble to have big-name stars headline their films, but in many of my favorite movies food is the star. Few things are better than pairing a foodie film with a great meal so we can enjoy ourselves just as much as the folks onscreen are enjoying their own aliments. In this series, we' ... More >>
The Oughts, or whatever the hell people are going to call them (The Hell Years?) Are quickly drawing to a close; meaning it is a time to reflect on the 10 years that we've endured.Hair Balls and our sister blogs, Rocks Off and Eating...Our Words, will be putting together various lists delineating ... More >>
Cannibal Corpse
Dreamy Red Dragon completes the Hannibal boxed set
More adversaries than partners, Silence and Hannibal actively work against each other


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The singer greets fans in N.Y.C. Plus: Anna Paquin & Stephen Moyer, Lea Michele and more
Credit: Soul Brother/FilmMagic
Published: Wednesday Jun 09, 2010 | 05:00 PM EDT
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Do blondes have more fun? Actresses Kristen Bell and Kristin Chenoweth put that theory to the test Tuesday at Cosmopolitan's Practice Safe Sun Awards in New York City. The event, which honored Bell, raised awareness about the danger of UV exposure.
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Review Summary
Bulova From the Diamond Collection Watch
$315.00 Original Price $450.00
Savings: $135.00 (30%)
- 8.5-in. L
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- Stainless steel
- Imported
Shipping your purchase is easy on belk.com. Depending on the destination of your package, you can expect it to arrive within 4-7 business days. Shipping Information
Returns are easy on belk.com. Easy returns


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A construction worker has died after being struck by a dump truck in Milton on Friday morning. Sgt. Chantal Corner spoke about the situation.
Business Report: Lobster economics, Tim Hortons cuts x-small cup
680News senior editor Richard Southern with the day's top business headlines, including the persistent high price of lobster despite plentiful supply, and Tim Hortons is cutting the x-small cup.


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November 29, 2014
NEWPORT NEWS, Va. (AP) -- A 13-year-old middle school student in Newport News has been charged with making threats to bomb following a post he made on Facebook.
Newport News police say the Glidersleeve Middle School student posted that he was tired of the disrespect at school and that he might "give a couple of good pipe bombs on people."
The name of the boy has not been released.
Police say when they arrived at the boy's home they didn't find any bomb making material. He was released into the custody of his parents.
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BPL Community Profile
Chris S (csteutterman) - BPL Forum Member
You cannot send this user a personal message (PM) because they have not specified a PM email address yet.
All Forum Posts by Chris S
North Lake Loop via Piute Pass and Lamarck Col
Julie and I recently spent a week in Inyo National Forest and Kings Canyon National Park. We started at the North Lake Trailhead, hiked in via Piute Pass and out via Lamarck Col. Along the way, we ...
Re: Piute Pass to Mono Pass via SHR 7/21-7/25
Nice report and pictures! I was in that same area last week as well. Had I been comfortable going over the Royce-Merriam saddle, I very well might have been in your picture of Merriam Lake on 7...
"A detailed route map (on trail and off trail) and itinerary left behind with someone responsible is always critical." Agreed. I've been trying to be better about this recently, e...
0* Bag, 20* quilt and 30* quilt. I don't camp when it's around 10*.
Re: Re: trail head
That's too bad that you weren't able to see any lakes on your trip :) Looked like a fun time and gave me some ideas for my next trip in the area. Thanks for putting the report together.
Re: Cuben Tarps - HMG vs MLD?
One other thing to consider is that you'll probably have to wait a few weeks for the MLD, but HMG will get it to you in a few days. Maybe this has changed recently, but that was the situation ...
Sabrina Basin
Thanks for organizing the trip, Andy. I had a blast. Maybe next year we'll have to go back to do the full loop. And thanks for getting there a day early to break the trail for us!
FS: Gossamer Gear SpinnTwinn
SOLD I purchased this on gear swap, but just don't use it enough to justify keeping it. Some guylines could probably be replaced, but other than it's in pretty good condition. $110 ...
Re: And where to get Pole Extenders
I got mine here: http://www.rutalocura.com/Polejack.html
Price Drop: Mont-bell 40º Sleeping Bag (Long / Left Zip)
All Reader Reviews by Chris S
Showing 1 - 1 of 1 | Page: 1
Six Moons Designs 2011 Swift
I bought this pack (along with the optional Hoop Stay and Wing Belt) intending to use it for trips that required a bear canister. The light weight, capacity to fit a bear canister and option to add t...


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Join us for our 23rd Annual Armed Forces Alpine Classic
Eagles Inline celebrating their 1st EVER DPL Inline Championship!
Welcome to the BEST hockey family in Europe!
The Kaiserslautern Military Community (KMC) Eagles hockey organization consists of all branches of the U.S. military, dependents (16+), civil service, contractors, members of NATO and our German friends.
Even though a majority of our organization is military, you DON'T need to be affiliated with the military to join! The KMC in Germany comprises of Vogelweh, Sembach, Kapaun, Ramstein, Miesau, Landstuhl, Baumholder and all the cities in between.
Four Eagle teams (I, II, III, & IV), which range from beginners to "wannabe" pro and compete in the Die Playa's Liga (German league), friendly games, and tournaments in five European countries.
The Die Players Liga (DPL) is the premier hobby league of Germany, with five divisions for ice hockey and three divisions for inline. There are thirty-two competitive teams from various levels of skill and talent. The DPL is sponsored by the Mannheim Adlers (pro team), Top-on-Ice, and Hooter restaurants.
The KMC Eagles are proud supporters of our community, providing tons of volunteer manhours to the KMC 5/6, USO, ROSC, and RESA organizations.
Eagles Inline has been unmerciously skating for the past 2 months while the rest of the organization has been enjoying their time off from hockey. At this point in the season, the team is in third place, but they are 1 point behind second and 2 points behind first, with half a season left. The Eagles are currently 7-1-1, and to put things into perspective, last year at this point they were 4-5.
Leading the Eagle's Inline team this season is Coach Adam "Boston" Sacchetti, 47, who is making his debut coaching for the Eagles. The Eagle's currently hold 1st place in goal's for with a total of 79 goals! Top scorers for the Eagles are Brandyn Shelly, 23, then Brock Go ...Read More
Eagles 3 celebrating their stunning victory, crowning them DPL Div V Champs!
The Division V championship game puck was dropped against the roar of two opposing fan bases hoisting banners and banging drums as the seventh seed KMC Eagles III headed into the Friday night game against the first place SG Stern Vikings II.
First blood was drawn at ten minutes into the first period by Eagle #84, Nickolas Mills who launched a rocket upstairs over the goalie's shoulder. The ice stayed competitive between both teams but the nets remained untouched until 2:10 into the second period when Eagle Mills made his second goal of the game assisted by #38, Brandon Phelps. Play continued on with several close calls and an abundance of dedicated efforts, ending the second wit ...Read More
Championship bound Eagles 3 huddles after the huge and historical victory.
Some have called this game a "Miracle on Ice" and some called it history in the making. However, the Eagles 3rd team call their third game in the semi-finals as their final hurdle on the road to their Division V Championship Game. Their appearance in the Championship Game will be Eagles 3 first ever appearance in a Championship!! Also, they are the first Eagles team to land a slot in a Championship.
The game started a little rocky for the Eagles when the Tigers 2 opened the game scoring in the first two and half minutes. However, the Eagle's fan did not stop their cheering and it paid off big when Ludwig Schweinfurth, with assist from Collin Keller, stole the puck on a forecheck ...Read More
Eagles 1 poses after the championship win with the trophy recipient and one of their biggest fans, Luke.
As usual, the Eagles brought two teams to the Hockey North America - Europe tournament in Zoetermeer, Netherlands. Even though we were more shorthanded than we wanted, we were able to pull off a historical weekend for the organization, bringing home championship trophies in both divisions. However, it wasn't easy for either team. On Friday, Eagles 2 started off the tournament with a big win over Team Canada 7-2, which was followed by another huge win for Eagles 1 over Pallojussit 2 (Finland) 10-3. Eagles 1 finished Friday evening with another crushing win over the Leiden Islanders (Netherlands) 10-0.
Eagles 2 start off Saturday morning early with a nail biting tie 4-4 agains ...Read More
Coming off of a stunning third place finish at the 22nd annual Alpine Classic in Garmisch the Eagles 1 showed up in full force for their second game in the best of three DPL quarterfinals. After beating Ludwigshafen in the first game of the series 8-5, the Eagles dominated the ice stunning Ludwigshafen with a score of 12-1. Anthony Aceto was set up perfectly by Tim Duffy and Shane Saum for the first goal of the game giving the Eagles the early lead. The Eagles ended the first period with three goals which they would double by the end of the second. Ludwigshafen's only goal of the game came with three minutes left in the second period. Instead of slowing the Eagles play it only fueled ...Read More


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While VN had deployed different aircraft types to SIN in the past including the A332 and B772ER, her A321 has now become the mainstay for her services to SIN.
Returning back from an air-test, soon to be with Azul registered as PR-AIT. Formerly known as 'Cottesloe Beach' while flying for Virgin Australia.
City of Canberra was the first B747-400 that was delivered to Qantas back in August 1989. As of October 2014, she is still flying strong.
A Shenzhen Baby-Boeing operates today's ZH9791 service from Jinan via Shenzhen, seen here after taxiing after landing. [1/2s panning]
All of the 737-400s at MAS have been phased out and replaced with the 737-800s, of which they now have 56, as of October 2014. 9M-MQI was delivered to them in 1994 and was stored in June 2014. T... (more)
It was a real delight getting photos of Firefly's ATRs in Singapore, as I have very few turboprops in my collection. 9M-FYJ was delivered to the airline in January 2011 and is on final approach fo... (more)
Transaero 516 from Bali to Moscow makes a stopover in Singapore.
Hunter Valley approaching RWY20R as QF77 from Perth.


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It very well could be. But even if he is, I have to give the Salahis props for going "having an affair with Neal Schon of Journey" route. I mean, that's way better than just making Montel Williams angry.
It very well could be. But even if he is, I have to give the Salahis props for going "having an affair with Neal Schon of Journey" route. I mean, that's way better than just making Montel Williams angry.
Who could hate these beauties? I am a fan of hydrangeas, but I understand that not everyone has the same taste as I do. I am not a big sunflower lover but I wouldn't express disgust toward them if someone gave me one. I think Madonna must have had a bad experience with a hydrangea bush when she was younger. Perhaps she fell into one when a bully shoved her during recess? Do you have any flower that would make your skin crawl if a fan gave it to you?
I can't think of very many circumstances in which a fan might give me a flower. That being said, I don't object to flowers generally, so no, I don't think I would have a skin-crawling moment.
Maybe if someone sent a bouquet of dead roses, that might creep me out a little.
Madonna is totally allowed to dislike hydrangeas, as her rep pointed out. But she should still be gracious when an admirer gives her something. After this many years in the business, surely she knows that.
Actually, Paul Williams is working the FBI on this matter as we speak. He's studying those photos verrrrry closely...
The best part, as a blog commenter already pointed out, is that every Journey song seems like a perfect description of the situation. "Send Her My Love." "Open Arms." "Lovin' Touchin' Squeezin." I mean, Journey has lyrically been preparing for this moment for decades.
I wonder how Steve Perry feels about this whole thing.
Do thistles count as a flower?
You might be a H8R, actually.
I didn't really do comparative studies myself. (By the way, I am not encouraging you to look at nude photos of Ms. Johansson even though half of you have probably just left this page to Google them...)
I can't decide yet if "Zoo" is going to be good-weepy, or trying-too-hard-weepy. I am a fan of Cameron Crowe, as well as Damon, so I'm hopeful.
As I understand it, the FBI is already investigating hacking situations that involve other celebrities.
If Johansson's situation were an isolated incident I would agree about resources. But given the widespread nature of the News Corp. scandal, the FBI is already on this sort of thing already, so it's more like they're adding Johansson to their list rather than launching an entirely fresh investigation. At least that's my take.
That said, it's unclear whether this is a waste of money, as you said, or not.
Thank you for saying this.
This is what I cannot, for the life of me, fathom. Once we all heard about the News Corp. situation, shouldn't ever celebrity on the planet either a. stop taking those kinds of photos and/or b. delete any existing photos from their cell phones/e-mail accounts?
Hacking and leaking the photos is wrong. But if you can control the existence of them, start there by not taking them in the first place.
I completely agree with you, as I said in my review of "H8R."
Are people a little too vindictive and mean on the Internet? Absolutely. Everyone, famous or not, deserves a little respect.
But I don't think we all need to have a pity party for Snooki because no one understands the real you. She plays herself on a reality show in which she gets drunk and hooks up all the time -- if people want to accuse her of being a drunk who sleeps around too much, well, being on "Jersey Shore" is an invitation for people to make those comments.
To be honest, I doubt seriously that Snooki is really that offended about it. The whole thing seemed painfully orchestrated, as evidenced by the fact that neither "H8R" seemed terribly surprised when they got confronted, or when Mario Lopez stepped in.
Re: Mila Kunis and Timberlake?
I think that phrase probably makes the photos sound more salacious than they are, from what I read. (I have not seen the photos of them.)
But they were salacious enough to make them worthy of leaking, I guess, assuming that they're genuine photos. Which is an assumption. Johansson's attorney confirmed that the pictures really came from her cell.
Yes, I was very appreciative of Sarah's blog work while I was gone.
Thanks for asking, it was nice. Although I'm already ready to take another one. It's amazing how four days back on the job can do that to a person.
If they did, I am guessing they won't now.
They should totally invite Steve Perry to perform. You know, because the President and First Lady have nothing better to do than think about the Salahi/Journey situation.
Speaking of which, we need a name for this "scandal." Journeygate seems too predictable. Anyone have ideas?
Hey, to each his or her own. Everyone has different taste.
I saw the pilot and I was not a fan. Maybe it will get better as the episodes progress. It just seemed like it was trying super-super hard to remind us at every turn that Zooey Deschanel is ultra-adorable.
She is, but it was a little twee to the 80th degree for me.
Yeah, but we don't even know his name, do we? Maybe it's better that way.
If he gets married (I don't know if he is married already, so clearly this is hypothetical) he should cover the joint with hydrangeas. Then, invite Madonna.
Ah, you're right to point out this error.
To say I am often writing the mix under duress is an understatement, today in particular because I had to get out the door for a meeting. which is no excuse for my mistake, just an explanation.
Me will fix it after the chat, between you and I.
(Yes, that was a joke.)
Wow, so you have been ordered to not mention Sarah Palin in this chat. Interesting.
I have? No one told me. Just hadn't gotten to that one yet.
I have and he does look good.
He's also pretty great in "Moneyball," which I recommend. A lot of good movies on the horizon, kids. Best time of year to go to the multiplex.
I wondered that, too.
I think we can all privately guess based on recent relationships.
Has former NBA-er Glen Rice risen (or fallen, as the case may be) for having long ago hooked up with a future candidate for Vice President of these United States?
Good question. Per the previous chatter who suggested there was a Palin ban, I have to say I haven't followed this whole thing super-closely since it involves a politician and an athelete, personalities covered by other Post writers and bloggers.
I'm not sure if it does anything for Rice, really, other than get his name into headlines.
Man. I was really trying to be more discreet than that.
Lou Gramm, former frontman for Foreigner
We need something that suggests a real moment.
Michaele Salahi's Journey Frontiers? Because4 Journey released an album called Frontiers?
Man, I know way too much about Journey.
Ooh, Schondoggle. That's good.
Wow, your loathing of Palin is actually increasing your interest in her.
The more books sold about her -- even the negative ones -- the more it affirms she's someone people pay attention to. (Which, honestly, they do.)
Schadenfreude -- the engine that continues to drive our celebrity economy.
Speaking of which, I have been thinking about starting a regular feature called Schadenfreude Fridays, in which we vote each week for the celeb whose misfortune was most shamefully enjoyable to us.
Would you be a regular reader of such a feature?
I actually don't know whether she covered him as a reporter or not.
But in general, yes, a reporter dating or hooking up with his or her subjects is a bad idea.
I contacted her rep for confirmation and still haven't heard back. By the time he gets back to me, they will probably back on again, assuming they're really off now.
Anyway, that whole story died once the Johansson thing broke.
It's an interesting pairing. Did you know she's a Baltimore native and went to Towson University?
She did! A Marylander dating Clooney. If you live in Maryland, that totally could have been you. Well, maybe.
Exactly -- same sort of idea.
All right, that's one vote against Schanfreude Fridays.
Can you tell I have not been paying attention to this story AT ALL?
If it's true, then that's definitely not a wise move for a journalist to make.
I think it makes the rest of the RHODC crew as irrelevant as they already are. The show was canceled, after all.
Oh, of course. I mean, if someone gets diagnosed with a disease or divorced, that's off limits.
Honestly, I thought of this idea after Kate Plus 8 got canceled. So much schadenfreude there. But I'm not sure if there's enough fodder to sustain it week after week.
Is this show any good? It has had the most bizarre of advertising, i.e. connecting morning sex to why we should view a show. If she punishes her boyfriend with the sound of her voice, will be viewers enjoy the sound of her voice?
I have heard that it's so-so. Critics seem to like the other show she produced, "2 Broke Girls," a bit more.
Yeah, we posted that video. It didn't quite strike the right tone, although it did make me laugh.
As she did at the "I Don't Know How She Does It" premiere this week, she does tend to emphasize them a bit, um, much. I guess she's making the most of her assets.
I personally think she's pretty regardless of the cleavage.
One yes for schadenfreude...
Yes, there are tickets, although they may be sold-0ut. Check the Kennedy Center Web site.
The caption contest was fun. I'll take that under advisement.
And I also was thinking the same thing about the regularity of the feature, but this next person seems to strongly disagree...
I think we would probably focus mostly on reality stars and celebutantes if we wound up doing a regular Schadenfreude thing. Thanks for your thoughts.
The winery thing does constitute 15 minutes. I say that's maybe 5 at best.
So really, we're at 45 minutes now, which could extend to an hour depending on how the Neal Schon thing plays out.
Fine, the general Baltimore area. My apologies to Dundalk.
And I suspect she is enjoying him, based on the happy photos of them that recently circulated.
All right, I'll keep pondering whether or not we should do that. In the meantime, I have to bounce.
One final note: the Emmy Awards are Sunday and both Lisa de Moraes and I will be covering them. There will be posts in both Celebritology and the TV Column so please feel free to experience the show with us. (I'll be tweeting, too, @celebritology.)
Look forward to bumping into you online then, and next week, when we do this lovely chat again.
Until then (have to say it, have to say it) -- don't stop believin'.
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MISSOULA, Mont. — Davion Berry scored 25 points and Kyle Tresnak's basket with 19 seconds left broke a late tie and Weber State defeated North Dakota 76-74 Friday in the semifinals of the Big Sky Conference tournament.
The Wildcats (26-5), the No. 2 seed, rallied from a 12-point deficit early in the second half. They will play the winner of the Montana-Northern Colorado game in Saturday's final.
Third seed North Dakota (16-16) led 74-71 after Wilmer's tip-in with 1:31 to play. But Weber State scored the last five points, with Scott Bamforth hitting a tying 3-pointer with 1:08 to play, and Tresnak put the Wildcats ahead with a jumper.
Joel Bolomboy scored 10 of his 13 points in the second half for the Wildcats. Bamforth also finished with 13 points.
Troy Huff led North Dakota with 22 points. Jamal Webb scored 13 and Wilmer and Brandon Brekke had 11 points apiece.


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Wine Up
Amateur Night: Best Places To Take The Stage In Charlotte
Performing at open mic nights allows budding artists to polish up skills and become more confident and there are several opportunities around the Charlotte area, even for kids.
Best Poetry Events In Charlotte
Poetry slams and open mics all over Charlotte celebrate the spoken word. See the best talent the city has to offer or join in with your own poetic creations.


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Dates and Deadlines
August 2014
Various dates, fall sports teams move in. Your coach will have your room key.
Sunday, August 31, 2014, 9:00 AM-1:00 PM
New Student Move-In Day!
The Leading Edge participants move in. Room keys will be distributed from a table outside Graham-Lees Residence Hall.
Saturday, September 6, 2014, 9:00 AM-1:30 PM
New Student Move-In AND Check-In Day - mandatory for ALL New Students!
Transfer students and the remaining members of the Class of 2018 that did not participate in The Leading Edge will move into their residence hall rooms and ALL NEW students check-in on Saturday, September 6, 2014. Room keys will be distributed from a table outside of Graham-Lees Residence Hall.
Tuesday, September 9, 2014
Upper-division students can begin moving into the residence halls. Early arrivals will not be permitted except athletes, residential life staff, first-year orientation committee and select other groups. Pick up your room key from the Student Affairs office in Elrod Commons, 247 between 8:30 AM and 4:30 PM, Tuesday-Friday or at the Commons Information Desk if arriving after these office hours.
Thursday, September 11, 2014
Classes begin
October 16-17, 2014
Reading Days; no classes. Residence Halls remain OPEN.
November 24 – November 28, 2014
Thanksgiving Break; students are not required to leave campus. Residence Halls remain OPEN.
December 20, 2014 - January 9, 2015
Winter Break; Residence Halls are CLOSED. Students are required to leave campus within 24 hours of their last fall term exam.
Saturday, January 10, 2015
RESIDENCE HALLS RE-OPEN. Students may return to the residence halls.
Monday, January 12, 2015
Classes Begin.
February 23-27, 2015
Washington Break; students are not required to leave campus. Residence Halls remain OPEN.
April 20-24, 2015
Spring Break; students are not required to leave campus. Residence Halls remain OPEN.
Saturday, May 23, 2015
End of the academic year; First-Years, Sophomores and Juniors are required to leave campus by Sunday, May 24.
Thursday, May 28, 2015
Undergraduate Commencement
Friday, May 29, 2015 Seniors are required to leave campus


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When Your Dreams Aren't Coming True, Make New Ones
I haven't written a blog post in a few months. I know this isn't the most interesting opening sentence, but it's what comes to mind. I didn't realize how far I had withdrawn from everything until this past week. I … Continue reading
Posted in Aging, blogging, Self Improvement, Uncategorized Tagged blogging, dreams, Facebook, friends, networking, Panera Bread, personal growth, sewing 3 Comments
Friday's News from The AverageWomanSJ
Wow! What a week… I'm here to say that colonoscopies are not the funnest things on the planet! But, all is good, I survived not having coffee for 36 hours, and am on to the next thing. Wait – the … Continue reading
Posted in Coping, Self Confidence, Self Improvement, women Tagged advice, colonoscopy, customer service, finding your superpower, friends, humor, motherly advice, women Leave a comment
Do you have a favorite family tradition you have continued and shared? http://www.averagewomansj.com/traditions/
Posted in blogging, Children Tagged Bat Mitzvah, Christmas rituals, family, family traditions, Father's Day, Fiddler on the Roof, friends, friendship, Havdalah, humor, kindness, love, Mother's Day, religion, strength, tradition Leave a comment
Filling Up the Glass
Half Empty or Half Full? http://www.averagewomansj.com/filling-up-the-glass/
Undercover Angels
Sometimes, the best ideas come from the most unexpected places. I keep finding this is true. I have had the best things come out of whimsical moments. This, as far as I am concerned, is pure serendipity. Take, for example, … Continue reading
Posted in Aging, Body Image, Fashion, Humor, Mentors, Self Confidence, Self Improvement, women, Writing Tagged angels, artists, artwork, body image, business cards, friends, humor, mentors, photographers, self confidence, self image, tee shirts, women 4 Comments


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Receipt of Foreign Gifts
With ever changing demographics and the aging of the baby boomer generation more and more situations arise where U.S. residents or citizens are receiving gifts from family or others who are not residents, citizens or otherwise in the U.S. (Non U.S. Persons). These gifts can lead to gray areas in terms of tax treatment.
The basic rule for gift tax is that the person giving the gift (the donor) pays tax. The person receiving the gift (the donee) does not count the gift as income for tax purposes. There is an annual exclusion to this tax, an amount you may gift without incurring gift tax. This is currently $14,000 annually. Spouses may also gift unlimited amounts to each other without owing gift taxes.
When the donor is a Non U.S. Person, gift tax may or may not be owned. (NB the situation is different if the Non U.S. Person is an expatriate.) The tax treatment of the gift depends on several factors, chief among them just what exactly is being gifted. The relevant terms of art are tangible versus intangible property and whether or not the property is situated within the U.S. While some situations are straightforward, for example a house geographically in the United States is tangible property situated in the U.S., gifts are often the transfer of liquid cash and these situations are considerably less clear. IRS regulations, the Internal Revenue Code, and case law on these questions do not provide a clear, single answer.
Before getting to those other factors we must first decide if what is being transferred is U.S. Property. The answer is not simple and within the IRS itself there are contradictory pronouncements as to what is and what is not U.S. Property.
One of the classic examples is the transfer of jewelry. If the transfer is made in the U.S. then it is U.S. property thereby creating a gift tax liability on the donor. Instead of jewelry, what if the gift is made by handing the donee a check? Is that U.S. property? If the gift transfer is made via wire transfer is that sufficient to keep it from being classified as U.S. property? Is an actual transfer of cash required to avoid classification of U.S. property? Notwithstanding actual Internal Revenue Code sections on the point, the IRS itself is not in total agreement in classifying each of these methods.
Once past the issue of U.S. property, the analysis next turns to where the transfer takes place. What if the Non U.S. Person transfers funds from their bank account in a U.S. branch of a U.S. or foreign financial institution? What if the Non U.S. Person transfers funds from their foreign account of a foreign financial institution to the dome's account in a U.S. branch of a U.S. or foreign financial institution? What if the Non U.S. Person transfers funds from their foreign account of a foreign financial institution to the dome's account in a foreign branch of a foreign institution? Once again, there are conflicting pronouncements and legal holdings among these various scenarios.
Regardless of how and where a gift transfer is made, any U.S. Person receiving a gift or inheritance from a Non U.S. Person is required to file IRS form 3520 if the gift is over a certain threshold. Note this reporting obligation is on the recipient not the donor.
Horowitz Law Offices represents clients in issues related to the receipt of foreign gifts. You are welcome to contact us at 312 787 5533 or firstname.lastname@example.com.
The Alphabet Soup of Illinois Sales Tax
In Illinois, as in many states, three things are the chief subjects of taxation: property, income and consumption. That last one is where sales and use tax come from. A consumption tax is a tax assessed on what a taxpayer uses, as opposed to income tax, a tax on wages, and property tax, a tax on what a taxpayer owns. In Illinois, consumption tax takes the form of four related taxes which are commonly referred to by the abbreviations ROT, SOT, RUT and SUT.
ROT is the Retail Occupation Tax and SOT is the Service Occupation Tax. The difference between is just the nature of what's being purchased, goods for retail and service for service. Otherwise the taxes are largely the same thing. These are what most people would call sales tax. You got to a store or a service provider and tax is added to your bill. That's ROT or SOT. The business collects the tax at the time the purchase is made and later remits those taxes to the state on its regularly filed sales tax returns. The tax is technically assessed on the consumer but it's the business's job to collect. Failure to do so or filing false sales tax returns can carry harsh penalties for business.
RUT and SUT are the Retail Use Tax and the Service Use Tax. Use tax isn't as well known as sales tax, probably because you'll never see a line item for it on a receipt. The point of use tax is to catch what sales tax misses. It's assessed on goods and services used in the State of Illinois for which the consumer paid less than Illinois's sales tax rate–currently that's 6.75%. That means if you buy something online or by catalog and pay no sales tax on that purchase, you now owe use tax on it (if you use the good or service within Illinois) equal to 6.75% for most products and services (certain purchases are eligible for a reduced rate, e.g. food and some prescription drugs, while other purchases like automobiles incur higher rates). Similarly, if you purchase something in another state and pay less than Illinois's sales tax rate and you use the item in Illinois, you owe use tax equal to the sales tax difference. That is, if you pay 4% sales tax for something and use it in Illinois, you owe use tax equal to 2.75%, the Illinois rate of 6.75% less the 4% you paid.
Unlike sales tax, it is the job of the consumer, not the merchant or service provider, to collect use tax and remit it to the state. It is thus the consumer who might face penalties for failure to pay the tax owed. For the last several years, Illinois income tax returns (Forms IL-1040) have included line items regarding use tax.
In the case of all four taxes–ROT, SOT, RUT, SUT–the penalties for failure to file or for filing incorrect returns, can be severe. For years the Attorney General has been aggressive in investigating and prosecuting sales and use tax evaders. Gas station owners have gotten into the news repeatedly but other business have been targeted, including restaurants, liquor stores, doctor offices, and especially business that deal in frequent cash transactions.
Horowitz Law Offices has represented numerous taxpayers before the Illinois Department of Revenue regarding sales and use tax audits, motions before the Board of Appeals, and all other Illinois tax matters. You are welcome to contact us at 312-787-5533 or email@example.com
Offshore Disclosure 101
In 2009 the IRS ran a short program for offshore voluntary disclosure. In 2011 they ran a similar program. In 2012 they began a third offshore disclosure program, this one without an expiration attached. Intead of expiration, the IRS is free to change the particulars of the program when it choose, for example increasing the penalties. That program, the Offshore Voluntary Disclosure Program or OVDP continues today.
All three variations off the OVDP shared a common purpose. In exchange for submitting information to the IRS regarding previously undisclosed offshore/foreign accounts and assets, taxpayers receive reduced penalties and avoid criminal prosecution. The IRS has long had a similar program in place for domestic disclosure as well.
Without the protection of the OVDP, the penalties are severe for failing to disclose offshore assets to the Department of the Treasury or failing to disclose offshore income. They include high penalties and can also include jail time. Participation in the OVDP does not spare the taxpayer all penalties, like some other tax amnesty programs have in the past, but the program does spare the taxpayer criminal prosecution and the penalties to be paid as part of participation are much lower than what one would otherwise face.
There's one important caveat. Once the IRS or the Treasury Department begins investigation into a taxpayer's offshore assets–and such investigation typically begins before the taxpayer is notified about it–they are no longer eligible for the OVDP. With the 2010 Foreign Account Tax Complicate Act (FATCA), a law that will allow for the automatic exchange of information between the IRS on foreign financial institutions regarding US depositors, coming into full force this July, the IRS's ability to investigate offshore assets is stronger than ever before. Twenty-two countries have already signed FATCA agreements with the US and many more have agreements in various stages of completion.
Each tax situation is of course unique and you should always consult a tax professional to determine the best course of action for you. Horowitz Law Offices has represented numerous clients in their participation with the OVDP, with offshore reporting requirements, and other Federal, Illinois and Chicago tax matters. You are welcome to contact us at (312) 787-5533 or firstname.lastname@example.com
The Prosecutor Who Wiped Out Arthur Andersen May Be Coming For Your Bank
At first glance the name Leslie Caldwell might not mean much. Ms. Caldwell is President Obama's appointment to head the Criminal Division of the Department of Justice. She was confirmed last month. This new position follows a stretch of relatively quiet private practice. But more than a decade ago, Ms. Caldwell made waves as the chief prosecutor in the case that destroyed accounting juggernaut Arthur Andersen. Ms. Caldwell's appointment certainly doesn't seem an accident in light of the Justice Department's increase focus on foreign banks like Credit Suisse and BNP Paribas.
In the wake of the Enron collapse, Ms. Caldwell headed up an investigation of Arthur Andersen LLP, one of the largest accounting firms in the world at the time, for their possible culpability in the Enron scandal. An investigation characterized by aggressive conduct on the part of Ms. Caldwell, the resulting conviction was later overturned nine to zero by the Supreme Court. The damage had already been done, however, and Arthur Andersen had lost its client base.
Not long after Ms. Caldwell's current appointment, Credit Suisse plead guilty to the tune of $2.6 billion in fines and the French bank BNP Paribas will face a fine of between $8 and $9 billion in addition to a temporary on the bank's ability to conduct transactions in U.S. dollars. With FATCA expanding the U.S.'s ability to collect information on foreign accounts and assets and providing increased leverage on foreign financial institutions, it's reasonable to expect more investigations, more fines, and more agreements so hare information on U.S. depositors.
The silver lining for taxpayers with as yet undisclosed offshore assets is to be found in the IRS's Offshore Voluntary Disclosure Program (OVDP). By coming clean to the IRS about their offshore accounts and foreign assets, taxpayers receive reduced penalties and avoid criminal prosecution. If the IRS has already begun investigating the taxpayer, however, they are no longer eligible for the OVDP. Recently instituted rules also remove the penalty reduction if the IRS or the Department of Justice has begun an investigation into the bank holding the taxpayer's accounts.
Horowitz Law Offices has represented clients through the OVDP since its inception. You are welcome to contact us at (312) 787-5533 or firstname.lastname@example.com
The Rising Stakes of Sales Tax Evasion in Illinois
For the last several years, the Illinois Attorney General has repeatedly issued press releases to announce the results of yet another sales tax indictment. While at the federal level, the focus on tax enforcement seems to be primarily on offshore assets and accounts, at the state level the focus has landed mostly on sales and use tax. Gas stations have gotten most of the coverage, bringing tens of millions of dollars of lost tax revenue to the state, but in our practice representing taxpayers in connection with sales and use tax cases, we've seen plenty of other types of businesses be the subject of Department of Revenue investigations.
Liquor stores have been the target of investigations by the Attorney General and the Department of Revenue. Medical businesses also seem frequently to come up. This is often because while many medications are taxed in Illinois at a reduced rate (the same rate at which most food is taxed) some medications or medical products are still taxed at the higher rate imposed on ordinary purchases. Businesses operating with frequent cash transactions, restaurants for example, are also often on the radar.
In 2012 the Illinois General Assembly created a new crime in Illinois, Sales Tax Evasion. The penalties depend on the amount of taxes invaded, but any amount the offense is considered a felony and entails possible jail time. For amounts less than $500, Sales Tax Evasion is a Class 4 felony (1-3 years in prison), less than $10,000 is a Class 3 felony (2-5 years in prison), less than $100,000 is a Class 2 felony (3-7 years in prison) and more than $100,000 is a Class 1 felony (6-30 years in prison). This in addition to repaying the taxes evaded, plus interest and penalties.
Horowitz Law Offices represents taxpayers before the IRS, the Illinois Department of Revenue and the Chicago Board of Finance. You are welcome to contact us at (312) 787-5533 or email@example.com
Obama 2015 Budget Proposes Tax Revenue Increase
The White House has released its proposed budget for the 2015 fiscal year. The Congressional Budget Office (CBO), reports that the proposed budget would increase tax revenue by $1.4 trillion over the next decade. It would also cut deficits by $1.o5 trillion and fund new proposed spending, the CBO has said.
The White House's own numbers are more optimistic than the non-partisan CBO's, projection cumulative deficits of $4.9 trillion compared to the CBO's projection of $6.6 trillion over the next ten years. The two estimates differ primarily because the CBO forecasts slower economic growth, which would result in lower tax revenue.
The proposed budget increases revenue by limiting tax breaks for the wealthy and for businesses, increasing taxes on tobacco products, creating a new millionaire tax, and restoring estate and gift taxes to the higher rates they had in 2009. The budget also proposes to increase spending by canceling the automatic spending cuts to military and domestic programs, which were part of the 'sequester,' and increasing funds to job training programs and expanding tax credits for low-income taxpayers.
The proposed budget is of course just that, a proposal. Congress has the final word of the purse strings. The chances of the Obama budget being passed as-is are nonexistent. The GOP has advanced a budget put together my Representative Paul Ryan that proposes deep spending cuts and no tax increases. In both cases, the budgets may be designed more to support stump speeches for November's election. Unless one party gains control of both houses of Congress in that election, we are likely to face another budget standoff like those of recent years.
Horowitz Law Offices represents individual and business taxpayers for a variety of tax concerns before the Internal Revenue Service, the Illinois Department of Revenue and the Chicago Board of Finance. You are welcome to contact us at (312) 787-5533 and email@example.com
IRS Weighs in on Virtual Currency
Online cryptocurrencies like bitcoin have been around a few years now and every few months they end up in the news, often when the value of one virtual currency spikes or drops.
Two days ago, the IRS issued Noticed 2014-21 which addresses how the IRS will treat virtual currency for tax purposes. The long and short of it is that the Department of Treasury and the IRS do not treat virtual currencies like bitcoin as currency. Instead for purposes of tax they are treated as property. This means virtual currency is not applicable for the various sorts of tax situations that could arise, for example, from the changing relative values of Euros and US Dollars. As property, however, the changing value of virtual currency counts as gains or losses. Virtual currency received as compensation for employment is considered wages. For both purposes, the fair market value in US dollars has to be calculated. The IRS further explained that payments made in virtual currency incur the same reporting requirements as payments made through other means. Failure to treat virtual currency transactions in accordance with the notice may leave taxpayers subject to penalties, the same failing to comply with any other tax laws.
Horowitz Law Offices represents individual and corporate taxpayers before the Internal Revenue Service, Illinois Department of Revenue, and the Chicago Board of Finance. You are welcome to contact us at (312) 787-5533 or firstname.lastname@example.com
Supreme Court Rules: Severence Pay Taxable
Yesterday, the Supreme Court ruled on the case of United States v. Quality Stores. Reversing the decision of the lower courts, the Supreme Court found that severance pay are taxable wages for FICA purposes. The justices ruled 8-0, with Justice Kagan recusing herself from the case.
The case arose during the bankruptcy proceedings of Quality Stores, Inc. and its affiliates. As part of the Chapter 11 proceedings, Quality Stores made severance payments to employees who were involuntarily terminated. Quality Stores withheld taxes as required under the Federal Insurance Contributions Act (FICA). These taxes are collected to fund Medicare and Social Security. Later, Quality Stores sought a refund of those taxes, believing FICA did not actually apply to severance payments. The IRS did not allow or deny the refund, so Quality Stores brought action in the Bankruptcy Court, which ruled in Quality Stores's favor. The District Court and the Sixth Circuit Court of Appeals upheld that decision. The Supreme Court reversed it.
The decision is uncomplicated. FICA defines wages as "all remuneration for employment" and the Supreme Court holds that severance payments plainly fit that standard. They are paid in consideration for employment, thus they are subject to the tax. The opinion further points out that within the Act's lengthy list of exceptions, severance payments made because of retirement for disability are specifically exempted. There would be no need for such a provision unless severance payments were generally subject to tax.
Horowitz Law Offices represents individuals and businesses before the IRS, the Illinois Department of Revenue, and the Chicago Board of Finance. You are welcome to contact us at (312) 787-5533 or firstname.lastname@example.com
Madigan Proposes "Millionaire Tax" In Illinois
Yesterday, Speaker of the Illinois House of Representatives Michael Madigan proposed an amendment to the Illinois Constitution that would create a new 3% tax on incomes over $1,000,000, the revenue from which would be applied to education. The amendment would add Section 11 to Article IX of the Constitution, the article dealing with revenue.
There was discussion last year about the possibility of trying to move Illinois to a progressive or graduated income tax structure. Doing so would require an amendment as Section 3(a) of Article IX currently requires a flat tax for both individuals and corporations in Illinois. The amendment currently proposed does not try to alter the existing tax rates, nor to permit a graduated tax structure, simply to add an additional tax on incomes over the $1 million threshold. The amendment provides that "all revenue collected pursuant to this Section shall be distributed to school districts solely on a per pupil basis." If passed, the amendment would affect tax years beginning on or after January 1, 2014. Proponents of the amendment say it will raise as much as $1 billion for education funding.
The unmentioned elephant in the room in all of this are the scheduled rate decreases to Illinois's individual and corporate income tax rates. If no further legislative action is taken, those rates will decline January 1, 2015, from 5% to 3.75% for individuals.
Horowitz Law Offices represents taxpayers before the Illinois Department of Revenue, Internal Revenue Service and the Chicago Board of Finance for a variety of tax matters. You are welcome to contact us at (312) 787-5533 or firstname.lastname@example.com
The Tax Tribunal Is Here – But We're Still Not Sure Exactly What It Looks Like
In 2012, the Illinois General Assembly passed the Illinois Independent Tax Tribunal Act of 2012 (35 ILCA 1010), the effect of which was to create a body separate from the Illinois Department of Revenue to arbitrate tax disputes between taxpayers and the Department. Prior to the creation of the Tribunal, IDOR itself handled all such matters.
Although the act was passed in 2012, the Tribunal wasn't slated to begin taking cases until the Summer of 2013. From that point till the first of this year, the Tribunal was in something of a no man's land. Taxpayers had the choice of taking their cases out of IDOR's Department of Administrative Hearings and transferring to the Tribunal, or remaining with IDOR.
As of January 1, 2014, the Tribunal's rules are in full effect. It has jurisdiction over all cases involving more than $15,000 in tax (not including interest and/or penalties). The Tribunal also has jurisdiction in cases where there is no tax deficiency but total interest and penalties is above $15,000.
Thus far, however, the Tribunal has not heard very many cases. It has published its rules and procedures on its website, but still it isn't yet exactly clear how the Tribunal is going to work and, more to the point, how a case resolved with a Tribunal will differ from working through Administrative Hearings.
The chief difference is of course structural. The old model was administration, dealing with collections and appeals agents of IDOR, while the Tribunal will function much like any other court. This might provide opportunities to taxpayers they wouldn't have under the old system, though nothing's certain until we've got a clearer picture of just how the Tribunal is going to do business.
Horowitz Law Offices represents individual and corporate taxpayers in connection with sales and use tax audits, collection matters, and other tax concerns at the federal, state and local levels. You are welcome to contact us at (312) 787-5533 or firstname.lastname@example.com


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Take one bad action movie, add a pair of smart-ass movie geeks riffing on it in real time, and you have the high-concept, low-brow comedic brilliance of Mile High Sci-Fi. This month the MHSF crew tackles the little-loved Arnold Schwarzenegger gem Raw Deal, a convoluted tale of Mafia dons, corruption and FBI vengeance that shows off Arnie in all his early musclebound, meatheaded glory.
"This one is easily his best worst movie. He's just starting out as an action star, and it shows," observes MHSF co-founder Harrison Rains. "[It's also] a tribute to the Tour de France, in honor of performance-enhancing drugs. Allegedly. We're inviting DJ Williams from the Broncos. And anyone who comes in 'roided up gets $3 off."
2510 E. Colfax Ave.
Denver, CO 80206
Category: Movie Theaters
Region: Central Denver
Joining Rains for the fun is Kevin O'Brien, of the "These Things Matter" podcast (available at thesethingsmatterpodcast.tumblr.com), which will dedicate its show this week to the brilliance of B-movies like this one. Catch the show at 9:30 p.m. tonight or tomorrow at the Denver FilmCenter, 2510 East Colfax Avenue. Tickets are $12, or $10 for Denver Film Society members. For more info, visit www.milehighscifi.com.
July 27-28, 9:30 p.m., 2012


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Vendors bet on England World Cup fail
Firms are falling over themselves to cash in on the Fifa World Cup. TomTom today was the latest manufacturer to pledge to refund the purchase price on one of its offerings if England wins the international soccer tournament. By a TomTom Go 550 satnav between now and 8 June, and you'll get your money back if Rooney and Co. carry …
Anyone remeber Hoover's free holiday promotion?
Are these "free stuff if England wins" offers going to require a tortuous amount of form-filling, in the hope that people will forget or get bored or fail to jump through the correct sequence of hoops before any money is refunded?
the manufacturers' money is safe
who gives a shit? it doesn't matter how complicated the forms are or aren't. fabio's bunch of overhyped duffers and donkeys are not going to win. they never have - dodgy penalties and rule bending in 1966 aside - and never will. they'll be back from south africa before their postcards.
paris icon because she's sure to score at the world cup.
Since when has a win
Been a fail.
So if you have the funds you could buy the kit and lay the England win for the same price on a betting exchange.
Free stuff _unless_ England wins seems like a better option.
Must be possible to finesse this further.
wot he said
The English national team always plays below its potential so this is just a good way to get the knuckledraggers to buy some gear.
Club before country!
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text: Find free classifieds for Bags - Luggage in Chandigarh. Quikr Chandigarh offer's you a platform to post free advertisements or classifieds for All in Chandigarh. Quikr helps you search, find buy, sell, rent or hire in various categories like apartments, goods for sale, local services, cars , bikes jobs and many more in Chandigarh.


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November 21, 2014
What: All Young Girls Are Machine Guns
When: Thursday, Nov. 14
Where: Waiting Room, 6212 Maple St., in Benson
Cost: $7
Phone: (402) 884-5353
It's been several months since Omaha Entertainment Award-winning band – and one of my personal favorites – All Young Girls Are Machine Guns has played live. The indie folk-pop-rock band led by crooner Rebecca Lowry (pictured) on ukulele will play a mix of old and new material on Thursday, Nov. 14, when they play the Waiting Room, 6212 Maple St., in Benson.
Opening the show at 9 p.m. will be Omaha's Field Club, followed by the Benson Soul Society, featuring locally adored DJ Kobrakyle, Andrew Monson and Eric "EZ" Zeigler who will spin an amazing collection of vinyl soul records to set the mood. Cover for the show is $7.
Click Here to access the online Public Inspection File
Viewers with disabilities can get assistance accessing this station's FCC Public Inspection File by contacting the station with the information listed below. Questions or concerns relating to the accessibility of the FCC's online public file system should be directed to the FCC at 888-225-5322, 888-835-5322 (TTY), or firstname.lastname@example.com.