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| P2X1SummaryGene Symbol: P2X1 Description: purinergic receptor P2X, ligand-gated ion channel, 1 Alias: P2X1, ATP receptor, P2X purinoceptor 1, P2X receptor, subunit 1, P2X1 receptor, purinergic receptor P2X1 Species: human Top Publications
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- Potentiation of platelet activation through the stimulation of P2X1 receptorsJ A Erhardt
GlaxoSmithKline, Department of Vascular Biology, UW2510, 709 Swedeland Road, King of Prussia, PA 19406, USA
J Thromb Haemost 1:2626-35. 2003The platelet P2X1 purinergic receptor is a ligand-gated ion channel that responds to ATP... - Cysteinyl-leukotrienes are released from astrocytes and increase astrocyte proliferation and glial fibrillary acidic protein via cys-LT1 receptors and mitogen-activated protein kinase pathwayRenata Ciccarelli
Department of Biomedical Sciences, Section of Pharmacology, Medical School, G D Annunzio University of Chieti, Chieti, Italy
Eur J Neurosci 20:1514-24. 2004..to calcium ionophore A23187, 1 h combined oxygen-glucose deprivation or 2-methyl-thioATP, a selective P2Y(1)/ATP receptor agonist. MK-886, a LT synthesis inhibitor, prevented basal and evoked cys-LT release... - Molecular physiology of P2X receptorsR Alan North
Institute of Molecular Physiology, University of Sheffield, Western Bank, Sheffield, United Kingdom
Physiol Rev 82:1013-67. 2002..Channels form as multimers of several subunits. Homomeric P2X1, P2X2, P2X3, P2X4, P2X5, and P2X7 channels and heteromeric P2X2/3 and P2X1/5 channels have been most fully .. - Identification of human P2X1 receptor-interacting proteins reveals a role of the cytoskeleton in receptor regulationUlyana Lalo
Department of Cell Physiology and Pharmacology, Henry Wellcome Building, University of Leicester, Leicester LE1 9HN, United Kingdom
J Biol Chem 286:30591-9. 2011..Disruption of the actin cytoskeleton with cytochalasin D inhibited P2X1 receptor currents with no effect on the time course of the response or surface expression of the receptor... - Agonist binding evokes extensive conformational changes in the extracellular domain of the ATP-gated human P2X1 receptor ion channelJonathan A Roberts
Department of Cell Physiology and Pharmacology, University of Leicester, Leicester LE1 9HN, United Kingdom
Proc Natl Acad Sci U S A 109:4663-7. 2012..methanethiosulfonate) to show ATP-sensitive accessibility of cysteine mutants at the human P2X1 receptor. Mapping these data to a P2X1 receptor homology model identifies significant conformational rearrangement... - Functional evidence for the expression of P2X1, P2X4 and P2X7 receptors in human lung mast cellsK Wareham
Department of Biomedical Science, University of Sheffield, Western Bank, Sheffield, UK
Br J Pharmacol 157:1215-24. 2009..P2X receptors are widely expressed in cells of the immune system with varying functions. This study sought to characterize P2X receptor expression in the LAD2 human mast cell line and human lung mast cells (HLMCs)... - The ATP-gated P2X1 ion channel acts as a positive regulator of platelet responses to collagenC Oury
Center for Molecular and Vascular Biology, University of Leuven, Belgium
Thromb Haemost 86:1264-71. 2001ATP is a potent agonist of the P2X1 ion channel, mediating a rapid, quickly desensitized influx of Ca2+... - Pannexin-1 hemichannel-mediated ATP release together with P2X1 and P2X4 receptors regulate T-cell activation at the immune synapseTobias Woehrle
Department of Surgery, Beth Israel Deaconess Medical Center and Harvard Medical School, 330 Brookline Avenue, Boston, MA 02215, USA
Blood 116:3475-84. 2010..TCR stimulation results in the translocation of P2X1 and P2X4 receptors and pannexin-1 hemichannels to the immune synapse, while P2X7 receptors remain uniformly .. - P2X(1) and P2X(3) purinergic receptors differentially modulate the inflammatory response in human osteoarthritic synovial fibroblastsKatia Varani
Department of Clinical and Experimental Medicine, University of Ferrara, 44100 Ferrara, Italy
Cell Physiol Biochem 25:325-36. 2010.... - The intracellular tyrosine residues of the ATP-gated P2X(1) ion channel are essential for its functionEmese Toth-Zsamboki
Center for Molecular and Vascular Biology, University of Leuven, Herestraat 49, 3000 Leuven, Belgium
FEBS Lett 524:15-9. 2002..Thus, Y16, Y362, Y363 and Y370 are required for the appropriate three-dimensional structure and function of the intracellular P2X(1) domains... - ATP-gated P2X1 ion channels protect against endotoxemia by dampening neutrophil activationC Lecut
GIGA Research, Human Genetics Unit, Laboratory of Cardiovascular Research, University of Liege, Liege, Belgium, France
J Thromb Haemost 10:453-65. 2012..Previously, we showed that, in addition to their role in platelet activation, ATP-gated P2X(1) ion channels are involved in promoting neutrophil chemotaxis... - ATP-induced vasodilation and purinergic receptors in the human leg: roles of nitric oxide, prostaglandins, and adenosineStefan P Mortensen
The Copenhagen Muscle Research Centre, Rigshospitalet, Section 7652, Blegdamsvej 9, DK 2100 Copenhagen Ø, Denmark
Am J Physiol Regul Integr Comp Physiol 296:R1140-8. 2009..The expression and localization of the nucleotide selective P(2Y2) and P(2X1) receptors suggest that these receptors may mediate ATP-induced vasodilation in skeletal muscle... - Overexpression of the platelet P2X1 ion channel in transgenic mice generates a novel prothrombotic phenotypeCecile Oury
Center for Molecular and Vascular Biology, University of Leuven, Belgium
Blood 101:3969-76. 2003..Activation of the ERK2 pathway is instrumental in these processes... - P2X1 ion channels promote neutrophil chemotaxis through Rho kinase activationChristelle Lecut
GIGA Research Human Genetics Unit, University of Liege, Liege, Belgium
J Immunol 183:2801-9. 2009..These ion channels may therefore play a significant role in host defense and inflammation... - Disruption of lipid rafts inhibits P2X1 receptor-mediated currents and arterial vasoconstrictionCatherine Vial
Department of Cell Physiology and Pharmacology, University of Leicester, Leicester, LE1 9HN United Kingdom
J Biol Chem 280:30705-11. 2005..To determine whether lipid raft association was essential for P2X1 receptor channel function we used the cholesterol-depleting agent methyl-beta-cyclodextrin (10 mm for 1 h)... - A major role for P2X1 receptors in the early collagen-evoked intracellular Ca2+ responses of human plateletsC Y Eleanor Fung
Department of Physiology, University of Cambridge, Cambridge, CB2 3EG, UK
Thromb Haemost 94:37-40. 2005..We now report that selective desensitisation of P2X1 receptor activity leads to a major reduction in the initial intracellular Ca2+ responses to a wide range of collagen .. - Contribution of conserved glycine residues to ATP action at human P2X1 receptors: mutagenesis indicates that the glycine at position 250 is important for channel functionHelen R Digby
Department of Cell Physiology and Pharmacology, University of Leicester, Leicester, UK
J Neurochem 95:1746-54. 2005..mutated individual conserved glycine residues and determined their effect on the ATP sensitivity and time-course of P2X1 receptors expressed in Xenopus oocytes... - Reduced vas deferens contraction and male infertility in mice lacking P2X1 receptorsK Mulryan
Department of Cell Physiology and Pharmacology, University of Leicester, UK
Nature 403:86-9. 2000..Here we show that male fertility is reduced by approximately 90% in mice with a targeted deletion of the P2X1 receptor gene... - Cysteine scanning mutagenesis (residues Glu52-Gly96) of the human P2X1 receptor for ATP: mapping agonist binding and channel gatingRebecca C Allsopp
Department of Cell Physiology and Pharmacology, University of Leicester, Leicester LE1 9HN, United Kingdom
J Biol Chem 286:29207-17. 2011..We have used cysteine-scanning mutagenesis to determine the contribution of residues Glu(52)-Gly(96) to human P2X1 receptor properties. ATP potency was reduced for the mutants K68C, K70C, and F92C... - P2X1 receptor mobility and trafficking; regulation by receptor insertion and activationUlyana Lalo
Department of Cell Physiology and Pharmacology, Henry Wellcome Building, University of Leicester, Leicester, UK
J Neurochem 113:1177-87. 2010..Following activation of the P2X1 receptor with alpha,beta-methylene ATP the associated calcium influx doubled the FRAP recovery rate... - Lipid raft association and cholesterol sensitivity of P2X1-4 receptors for ATP: chimeras and point mutants identify intracellular amino-terminal residues involved in lipid regulation of P2X1 receptorsRebecca C Allsopp
Department of Cell Physiology and Pharmacology, University of Leicester, Leicester LE1 9HN, United Kingdom
J Biol Chem 285:32770-7. 2010..The cholesterol-depleting agents methyl-β-cyclodextrin or filipin disrupt lipid rafts and reduced P2X1 receptor currents by >90%. In contrast, ATP-evoked P2X2-4 receptor currents were unaffected by lipid raft disruption... - Differential sensitivity of human platelet P2X1 and P2Y1 receptors to disruption of lipid raftsCatherine Vial
Department of Cell Physiology and Pharmacology, University of Leicester, Leicester LE1 9HN, UK
Biochem Biophys Res Commun 343:415-9. 2006..We show that disruption of cholesterol-rich membrane lipid rafts reduces P2X1 receptor-mediated calcium increases by approximately 80%, while P2Y1 receptor-dependent Ca2+ release is unaffected... - ATP binding at human P2X1 receptors. Contribution of aromatic and basic amino acids revealed using mutagenesis and partial agonistsJonathan A Roberts
Department of Cell Physiology and Pharmacology, University of Leicester, University Road, Leicester LE1 9HN, United Kingdom
J Biol Chem 279:9043-55. 2004..These results suggest that residues Lys-68, Phe-185, Phe-291, Arg-292, and Lys-309 contribute to ligand binding at P2X(1) receptors, with Phe-185 and Phe-291 coordinating the binding of the adenine ring of ATP... - Regulation of human P2X1 promoter activity by beta helix-loop-helix factors in smooth muscle cellsP D Dhulipala
Department of Medicine, Division of Nephrology, UMDNJ Robert Wood Johnson Medical School, New Brunswick, NJ, USA
Gene 269:167-75. 2001We isolated and characterized genomic clones of the human P2X1 receptor (hP2X1) gene in an effort to understand its tissue specific expression. The hP2X1 gene contains 12 exons spanning 20 kb, with exon sizes ranging from 59 to 143 bp... - The P2X1 receptor, an adenosine triphosphate-gated cation channel, is expressed in human platelets but not in human blood leukocytesE E Clifford
Department of Physiology and Biophysics, School of Medicine, Case Western Reserve University, Cleveland, OH, USA
Blood 91:3172-81. 1998..Electrophysiological and biochemical studies have indicated expression of the P2X1 receptor, an ATP-gated cation channel, in human and rat platelets, rat basophilic leukemia (RBL) cells, and phorbol .. - ATP-gamma-S shifts the operating point of outer hair cell transduction towards scala tympaniRichard P Bobbin
Kresge Hearing Research Laboratory, Department of Otolaryngology, Louisiana State University School of Medicine, New Orleans, LA 70112 2234, USA
Hear Res 205:35-43. 2005b>ATP receptor agonists and antagonists alter cochlear mechanics as measured by changes in distortion product otoacoustic emissions (DPOAE)... - P2X antagonists inhibit styryl dye entry into hair cellsM A Crumling
Kresge Hearing Research Institute, Department of Otolaryngology, University of Michigan Medical School, 4605 MS II, 1150 West Medical Center Drive, Ann Arbor, MI 48109 5616, USA
Neuroscience 161:1144-53. 2009..However, such dyes can also permeate the ATP receptor, P2X(2). Therefore, we explored the contribution of P2X receptors to the loading of hair cells with AM1-43... - P2Y2 receptor up-regulation induced by guanosine or UTP in rat brain cultured astrocytesP Ballerini
Dept of Biomedical Sciences, Section of Pharmacology and Toxicology, Medical School, University G d Annunzio of Chieti Pescara, Via dei Vestini 29, 66013 Chieti, Italy
Int J Immunopathol Pharmacol 19:293-308. 2006..yet been studied and little is known about the mechanisms underlying the regulation of the expression of this ATP receptor. We showed that not only UTP and ATP are the most potent and naturally occurring agonist for P2Y2 sites, but .. - Recombinant P2Y receptors: the UCL experienceB F King
Autonomic Neuroscience Institute, Royal Free and University College Medical School, Royal Free Campus, Rowland Hill Street, Hampstead, NW3 2PF, London, UK
J Auton Nerv Syst 81:164-70. 2000..A., Gibb, A.J., Colquhoun, D., 1992. ATP receptor-mediated synaptic currents in the central nervous system. Nature 359, 144-147; Evans, R.J., Derkach, V... - Membrane-delimited coupling between sigma receptors and K+ channels in rat neurohypophysial terminals requires neither G-protein nor ATPP J Lupardus
Departments of Physiology, Medicine, Molecular Biology and Pharmacology, University of Wisconsin School of Medicine, 1300 University Avenue, Madison, WI 53706, USA
J Physiol 526:527-39. 2000..This would allow for more rapid signal transduction than other ion channel modulation mechanisms, which in the present case of neurohypophysial nerve terminals would lead to the enhancement of neuropeptide release... - Neuronal P2X7 receptors are targeted to presynaptic terminals in the central and peripheral nervous systemsS A Deuchars
School of Biomedical Sciences, University of Leeds, LS2 9NQ, Leeds, United Kingdom
J Neurosci 21:7143-52. 2001The ionotropic ATP receptor subunits P2X(1-6) receptors play important roles in synaptic transmission, yet the P2X(7) receptor has been reported as absent from neurons in the normal adult brain... - NAD+ released during inflammation participates in T cell homeostasis by inducing ART2-mediated death of naive T cells in vivoSahil Adriouch
University Denis Diderot Paris 7, EA 1556 Paris, France
J Immunol 179:186-94. 2007..In vitro, ADP-ribosylation by ART2 activates the P2X7 ATP receptor and is responsible for NAD(+)-induced T cell death (NICD)... - Neurochemical characterisation of sensory receptors in airway smooth muscle: comparison with pulmonary neuroepithelial bodiesInge Brouns
Laboratory of Cell Biology and Histology, Department of Biomedical Sciences, University of Antwerp, Groenenborgerlaan 171, 2020, Antwerp, Belgium
Histochem Cell Biol 125:351-67. 2006..alpha3, vesicular glutamate transporter 1 (VGLUT1) and VGLUT2-immunoreactivity, expression of the ATP receptor P2X(3), and the presence of calcium-binding proteins... - Interaction between purinoceptor subtypes on hippocampal serotonergic transmission using in vivo microdialysisM Okada
Department of Neuropsychiatry, Hirosaki University, Japan
Neuropharmacology 38:707-15. 1999..The P2X1-7 active P2 purinoceptor agonist, 2-methylthioATP (2-MeSATP: 100 microM) increased the extracellular serotonin .. - Modulation of the effects of extracellular ATP on [Ca2+]i in rat brain microvacular endothelial cellsM Nobles
King s College London, Biomedical Sciences Division, Physiology Group, Strand, UK
Eur J Pharmacol 361:119-27. 1998..The modulation of the Ca2+ signal downstream to the activation of the ATP receptor was investigated, using agents selected for their ability to interfere with the intracellular pathways .. - Platelet P2 receptors: old and new targets for antithrombotic drugsMarco Cattaneo
Universita degli Studi di Milano, Unità di Ematologia e Trombosi Ospedale San Paolo, Via di Rudinì 820142 Milano, Italy
Expert Rev Cardiovasc Ther 5:45-55. 2007Platelets possess three P2 receptors for adenine nucleotides: P2Y1 and P2Y12, which interact with ADP, and P2X1, which interacts with ATP... - Novel variant of the P2X2 ATP receptor from the guinea pig organ of CortiM S Parker
Department Otorhinolaryngology and Biocommunication, Louisiana State University Medical Center, New Orleans 70112 2234, USA
Hear Res 121:62-70. 1998..The multiple transcripts arise from alternative intron and exon splicing events. In situ hybridization with a probe common to the three variants localized P2X2 to many of the cells of the organ of Corti... - Purinergic (P2) receptor control of lower genitourinary tract function and new avenues for drug action: an overviewSerap Gur
Department of Urology, Tulane University Health Sciences Center, New Orleans, LA 70112, USA
Curr Pharm Des 13:3236-44. 2007..In the prostate, P2X1-receptors, which mediate contraction, are present in the fibromuscular stroma while G protein-coupled P2Y .. - Lysophosphatidylcholine stimulates IL-1beta release from microglia via a P2X7 receptor-independent mechanismChristian Stock
Institute of Physiology II, University of Muenster, Muenster, Germany
J Immunol 177:8560-8. 2006..of IL-1beta release from activated microglia (brain macrophages) that occurred independently of P2X(7) ATP receptor activation... - P2X receptors in the rat uterine cervix, lumbosacral dorsal root ganglia, and spinal cord during pregnancyRaymond E Papka
Department of Neurobiology, Northeastern Ohio Universities College of Medicine, P O Box 95, 4209 State RT 44, Rootstown, OH 44272, USA
Cell Tissue Res 321:35-44. 2005..The P2X subtype of the ATP receptor is expressed in rat dorsal root ganglion (DRG) cells, spinal cord dorsal horn, and axons in peripheral tissues... - P2Y12 receptor upregulation in activated microglia is a gateway of p38 signaling and neuropathic painKimiko Kobayashi
Department of Anatomy and Neuroscience, Hyogo College of Medicine, Nishinomiya, Hyogo 663 8501, Japan
J Neurosci 28:2892-902. 2008..A metabotropic ATP receptor, P2Y(12), has been shown to be expressed in spinal microglia constitutively and be involved in chemotaxis... - ATP modulates the release of noradrenaline through two different prejunctional receptors on the adrenergic nerves of rat prostateTsugumi Morikawa
Department of Pharmacology, School of Pharmaceutical Sciences, Mukogawa Women s University, Nishinomiya, Japan
Clin Exp Pharmacol Physiol 34:601-5. 20071. The effects of adenosine and ATP receptor agonists on the release of endogenous noradrenaline from electrically stimulated (2 Hz, 0... - Activation of P2X(7) receptors stimulates the expression of P2Y(2) receptor mRNA in astrocytes cultured from rat brainI D'Alimonte
Department of Biomedical Sciences, University of Chieti Pescara, Chieti, Italy
Int J Immunopathol Pharmacol 20:301-16. 2007..we report that the most potent P2X(7) receptor agonist BzATP stimulates the expression of the metabotropic ATP receptor P2Y(2) in cultured rat brain astrocytes... - Molecular cloning and functional characterization of a rat pituitary G protein-coupled adenosine triphosphate (ATP) receptorZ P Chen
Department of Medicine, University of Bristol, Bristol Royal Infirmary, England
Endocrinology 137:1833-40. 1996..This work reports the isolation and expression of a pituitary ATP receptor gene clone from a rat pituitary complementary DNA library... - Properties of ATP receptor-mediated synaptic transmission in the rat medial habenulaF A Edwards
Department of Physiology, University College London, U K
Neuropharmacology 36:1253-68. 1997.... - Emerging peripheral receptor targets for deep-tissue craniofacial pain therapiesR Ambalavanar
Department of Neural and Pain Sciences and Program in Neuroscience, University of Maryland, Baltimore, MD 21201, USA
J Dent Res 88:201-11. 2009..For example, expression of the ATP receptor P2X(3) is strongly implicated in nociception and is more abundant on trigeminal primary afferent neurons than .. - Management of erectile function by penile purinergic p2 receptors in the diabetic ratSerap Gur
Department of Urology and Pharmacology, Tulane Health Sciences Center, New Orleans, Louisiana 70112, USA
J Urol 181:2375-82. 2009..We determined the role of purine and pyrimidine nucleotides in erectile function in diabetic rats... - The P2X7 ATP receptor modulates renal cyst development in vitroKate A Hillman
Nephrology and Physiology, Royal Free Campus, Institute of Child Health, University College London, London, UK
Biochem Biophys Res Commun 322:434-9. 2004..Thus, ATP may inhibit pathological renal cyst growth through P2X(7) signaling... - The P2X7 ATP receptor in the kidney: a matter of life or death?K A Hillman
Centre for Nephrology, Department of Physiology, Royal Free and University College Medical School, UCL, London, UK
Nephron Exp Nephrol 101:e24-30. 2005..Further investigation of the function of the P2X7 receptor in normal and abnormal kidneys might lead to novel therapeutic targets in a wide range of renal diseases... - Modulation of gene expression by moxonidine in rats with chronic renal failureOliver Vonend
Marienhospital Herne, Ruhr Universitat Bochum, Hölkeskampring 40, D 44625 Herne, Germany
Nephrol Dial Transplant 19:2217-22. 2004..The present study investigates whether moxonidine influences the expression of genes associated with adaptive changes in kidneys of subtotally nephrectomized rats... - Functional evidence that ATP or a related purine is an inhibitory NANC neurotransmitter in the mouse jejunum: study on the identity of P2X and P2Y purinoceptors involvedJoris G De Man
Division of Gastroenterology, Faculty of Medicine, University of Antwerp, Universiteitsplein 1, Wilrijk B 2610, Belgium
Br J Pharmacol 140:1108-16. 2003..5. Desensitisation of alphabetaMeATP-sensitive P2X receptors, the P2X receptor blocker Evans blue and the P2X1,2,3 receptor blocker NF 279 inhibited the l-NOARG-resistant NANC relaxations to EFS and that to alphabetaMeATP .. - ATP receptor-mediated synaptic currents in the central nervous systemF A Edwards
Department of Pharmacology, University College London, UK
Nature 359:144-7. 1992..unaffected by blockers of glutamate, gamma-aminobutyric acid or acetylcholine receptors but were blocked by the ATP receptor-blocker, suramin and the desensitizing ATP receptor-agonist alpha,beta-methylene-ATP... - Stimulation of rat erythrocyte P2X7 receptor induces the release of epoxyeicosatrienoic acidsH Jiang
Department of Pharmacology, New York Medical College, Valhalla, NY, USA
Br J Pharmacol 151:1033-40. 2007..This study addresses the formation and release of erythrocyte-derived EETs in response to ATP receptor stimulation that may represent an important mechanism regarding circulatory regulation. - P2X purinergic receptor antagonist accelerates skin barrier repair and prevents epidermal hyperplasia induced by skin barrier disruptionMitsuhiro Denda
Shiseido Research Center, 2 12 1 Fukuura, Kanazawa Ku, Yokohama, Japan
J Invest Dermatol 119:1034-40. 2002The effects of ATP receptor agonists/antagonists on skin barrier recovery rate were evaluated in hairless mice. Topical application of ATP and alpha,beta-methylene ATP (agonist of P2X receptor) delayed barrier recovery... - Cloning and functional expression of a brain G-protein-coupled ATP receptorT E Webb
Molecular Neurobiology Unit, Royal Free Hospital School of Medicine, London, UK
FEBS Lett 324:219-25. 1993A cDNA encoding a novel member of the G-protein-coupled receptor (GCR) superfamily, an ATP receptor, has been isolated from an embryonic chick whole brain cDNA library by hybridization screening... - Cloning and expression of a P2y purinoceptor from the adult bovine corpus callosumG Deng
Department of Psychobiology, University of California at Irvine 92697, USA
Neurobiol Dis 5:259-70. 1998We have isolated an ATP receptor clone by screening a bovine corpus callosum cDNA library... - A primitive ATP receptor from the little skate Raja erinaceaJ A Dranoff
Department of Medicine and Liver Study Unit, Yale University School of Medicine, New Haven, Connecticut 06520, USA
J Biol Chem 275:30701-6. 2000..Functional evidence suggests that hepatocytes from the little skate Raja erinacea express a primitive P2Y ATP receptor lacking pharmacologic selectivity, so we cloned and characterized this receptor... - Quantification of ADP and ATP receptor expression in human plateletsL Wang
Department of Cardiology, Lund University Hospital, Lund, Sweden
J Thromb Haemost 1:330-6. 2003..Incubation in vitro revealed a more rapid degradation rate for P2X1 receptor mRNA than for P2Y1 and P2Y12, indicating that the level of P2X1 may be relatively higher in newly released .. - Mechanism of interferon action. X--Antagonistic effect of ATP on pppA2'p5'A2'p5'A receptorS W Li
Shanghai Institute of Biochemistry, Academia Sinica
Sci Sin B 31:304-12. 1988..But ATP can compete with 2'-5'P3A3 for the receptor. This raises a question whether this is an ATP receptor. If not, what is the role of ATP for this receptor? Data available in this article show that ATP can bind to .. - Basal activation of the P2X7 ATP receptor elevates mitochondrial calcium and potential, increases cellular ATP levels, and promotes serum-independent growthElena Adinolfi
Department of Experimental and Diagnostic Medicine, Section of General Pathology, and Interdisciplinary Center for the Study of Inflammation, University of Ferrara, 44100 Ferrara, Italy
Mol Biol Cell 16:3260-72. 2005..These findings reveal a hitherto undescribed mechanism for growth stimulation by a plasma membrane pore... - New structural motif for ligand-gated ion channels defined by an ionotropic ATP receptorA J Brake
Department of Pharmacology, University of California, San Francisco 94143 0450
Nature 371:519-23. 1994..There is sequence similarity between the ATP receptor and RP-2, a gene activated in thymocytes undergoing programmed cell death... - Ca2+-calmodulin-dependent myosin light chain kinase is essential for activation of TRPC5 channels expressed in HEK293 cellsShunichi Shimizu
Department of Pathophysiology, School of Pharmaceutical Sciences, Showa University, Shinagawa ku, Tokyo, Japan
J Physiol 570:219-35. 2006..Ca(2+) entry through TRPC5 channels, induced upon stimulation of the G-protein-coupled ATP receptor, was abolished by treatment with W-13, an inhibitor of calmodulin... - Expression cloning of an ATP receptor from mouse neuroblastoma cellsK D Lustig
Department of Pharmacology, University of California, San Francisco 94143
Proc Natl Acad Sci U S A 90:5113-7. 1993..mRNA encoding the P2U purinergic receptor is found in neural and nonneural tissues... - Identification of negative residues in the P2X3 ATP receptor ectodomain as structural determinants for desensitization and the Ca2+-sensing modulatory sitesElsa Fabbretti
Neurobiology Sector, International School for Advanced Studies SISSA, Via Beirut 4, 34014 Trieste, Italy
J Biol Chem 279:53109-15. 2004..Thus, these findings outline diverse potential molecular targets to modulate P2X(3) receptor function in relation to its functional state... - Cloning and pharmacological characterization of a fourth P2X receptor subtype widely expressed in brain and peripheral tissues including various endocrine tissuesC Z Wang
Center for Biomedical Science, Chiba University School of Medicine, Inohana, Chuo Ku, Japan
Biochem Biophys Res Commun 220:196-202. 1996We have isolated cDNA encoding a fourth member (P2X-4) of the ATP receptor P2X receptor family from a rat pancreatic islet cDNA library... - Dynamic aspects of functional regulation of the ATP receptor channel P2X2Yoshihiro Kubo
Division of Biophysics and Neurobiology, Department of Molecular Physiology, National Institute for Physiological Sciences, Okazaki, Aichi, Japan
J Physiol 587:5317-24. 2009..Complete elucidation of these regulatory mechanisms awaits dynamic imaging of functioning P2X(2) channels... - Molecular and functional characterization of a novel mouse transient receptor potential protein homologue TRP7. Ca(2+)-permeable cation channel that is constitutively activated and enhanced by stimulation of G protein-coupled receptorT Okada
Laboratory of Humoral Information, Department of Information Physiology, National Institute for Physiological Sciences, Okazaki 444 8585, Japan
J Biol Chem 274:27359-70. 1999..TRP7 induced Ca(2+) influx in response to ATP receptor stimulation at ATP concentrations lower than those necessary for activation of TRP3 and for Ca(2+) release from .. - P2X receptors-mediated cytosolic phospholipase A2 activation in primary afferent sensory neurons contributes to neuropathic painMakoto Tsuda
Department of Molecular and System Pharmacology, Graduate School of Pharmaceutical Sciences, Kyushu University, Higashi, Fukuoka, Japan
J Neurochem 103:1408-16. 2007Activation of P2X(3) and P2X(2/3) receptors (P2X(3)R/P2X(2/3)R), ionotropic ATP receptor subtypes, in primary sensory neurons is involved in neuropathic pain, a debilitating chronic pain that occurs after peripheral nerve injury... - Neurotoxic species of misfolded SOD1G93A recognized by antibodies against the P2X4 subunit of the ATP receptor accumulate in damaged neurons of transgenic animal models of amyotrophic lateral sclerosisSara Hernandez
From the Universitat de Lleida, Facultat de Medicina, Departament de Medicina Experimental, Unitat de Neurobiologia Cel lular, and IRBLLEIDA, Lleida, Catalonia, Spain
J Neuropathol Exp Neurol 69:176-87. 2010..We conclude that neuronal SOD1 conformers with P2X(4)-LIR may have pathogenetic relevance in the promotion of neuroinflammation... - P2Y12 receptor-mediated integrin-beta1 activation regulates microglial process extension induced by ATPKeiko Ohsawa
Department of Neurochemistry, National Institute of Neuroscience, Kodaira, Tokyo 187 8502, Japan
Glia 58:790-801. 2010..rapidly extend their processes toward the damaged areas in response to stimulation of the metabotropic ATP receptor P2Y(12) by ATP released from damaged tissue... - P2X7-related modulation of pathological nociception in ratsS McGaraughty
Neuroscience Research, Global Pharmaceutical Research and Development, Abbott Laboratories, R4PM, AP9 1, 100 Abbott Park Road, Abbott Park, IL 60064 6118, USA
Neuroscience 146:1817-28. 2007..ATP is a key neurotransmitter in this process. Recent studies demonstrate that the glial ATP receptor, P2X7, contributes to the modulation of pathological pain... - Large-conductance channel formation mediated by P2X7 receptor activation is regulated through distinct intracellular signaling pathways in peritoneal macrophages and 2BH4 cellsR X Faria
Laboratory of Cellular Communication, Department of Immunology, Oswaldo Cruz Institute, FIOCRUZ Oswaldo Cruz Foundation, Av Brazil, 4365, Manguinhos, Rio de Janeiro 21045 900, Brazil
Naunyn Schmiedebergs Arch Pharmacol 382:73-87. 2010The P2X(7) receptor (P2X7R) is a ligand-gated ATP receptor that acts as a low- and large-conductance channel (pore) and is known to be coupled to several downstream effectors... - Characterisation of subtypes of the P2X and P2Y families of ATP receptors in the foetal human heartY Bogdanov
Department of Anatomy and Developmental Biology, University College London, UK
Life Sci 62:697-703. 1998..In order to characterise the ATP receptor subtypes involved in these effects, degenerate oligonucleotides were used to clone receptors of both P2X and .. - Enhanced thermal avoidance in mice lacking the ATP receptor P2X3Isao Shimizu
Department of Biological Chemistry, Johns Hopkins School of Medicine, 408 Biophysics Building, 725 North Wolfe Street, Baltimore, MD 21205, USA
Pain 116:96-108. 2005..in wild-type mice injected subcutaneously with the P2X3 antagonist, A317491 or intrathecally with the P2X3 and P2X1 antagonist TNP-ATP... - The permeabilizing ATP receptor, P2X7. Cloning and expression of a human cDNAF Rassendren
Geneva Biomedical Research Institute, GlaxoWellcome Research and Development, Plan les Ouates, 1228 Geneva, Switzerland
J Biol Chem 272:5482-6. 1997..Expression of chimeric molecules indicated that some of the differences between the rat and human receptor could be reversed by exchanging the intracellular C-terminal domain of the proteins... - Increased platelet purinergic sensitivity in peripheral arterial disease--a pilot studyOscar O Braun
Department of Cardiology, Lund University Hospital, Lund, Sweden
Platelets 16:261-7. 2005..Platelets express three different purinergic receptors: P2Y1, P2Y12 and P2X1. We assessed the hypothesis that the hyperaggregability associated with PAD is partly due to an increased P2 .. - P2X1 receptor currents after disruption of the PKC site and its surroundings by dominant negative mutations in HEK293 cellsGuo Jun Liu
The Neurobiology Laboratory, Department of Physiology and Institute for Biomedical Research, University of Sydney, New South Wales 2006, Australia
Auton Neurosci 108:12-6. 2003It has been suggested that phosphorylation at the T18P19R20 PKC sites of the P2X1 receptor regulates its functions... - Impaired Ca2+ signaling attenuates P2X receptor-mediated vasoconstriction of afferent arterioles in angiotensin II hypertensionXueying Zhao
Vascular Biology Center, Department of Pharmacology and Toxicology, Medical College of Georgia, Augusta, GA 30912 3000, USA
Hypertension 46:562-8. 2005..These results indicate that the impaired autoregulatory response observed in Ang II-dependent hypertension can be attributed to impairment of P2X1 receptor-mediated signal transduction. - ATP-stimulated ANP release through P1 receptor subtypeChunhua Cao
Department of Physiology, Medical School, Institute for Medical Sciences, Chonbuk National University, 2 20 Keum Am Dong San, JeonJu 561 180, Korea
Regul Pept 127:37-43. 2005..also caused an increase in ANP release with similarity to ATP, but alpha,beta-methylene ATP (alpha,beta-MeATP, P2X1 receptor agonist) and 2-methylthioADP (2-MesADP, P2Y1 receptor agonist) did not... - P2X1 receptor-mediated inhibition of the proliferation of human coronary smooth muscle cells involving the transcription factor NR4A1Annette Viktoria Hinze
Federal Institute for Drugs and Medical Devices, Kurt Georg Kiesinger Allee 3, 53175, Bonn, Germany
Purinergic Signal 9:677-86. 2013..3 and 0.08 μM, respectively. The effects were abolished or markedly attenuated by the P2X1 receptor antagonist NF449 (carbonylbis-imino-benzene-triylbis-(carbonylimino)tetrakis-benzene-1,3-disulfonic acid; 100 .. - Voltage- and [ATP]-dependent gating of the P2X(2) ATP receptor channelYuichiro Fujiwara
Division of Biophysics and Neurobiology, Department of Molecular Physiology, National Institute for Physiological Sciences, Aichi, Japan
J Gen Physiol 133:93-109. 2009..We then executed simulation analyses using the calculated rate constants and successfully reproduced the results observed experimentally, voltage-dependent activation that is accelerated by increases in [ATP]... - Profiling at recombinant homomeric and heteromeric rat P2X receptors identifies the suramin analogue NF449 as a highly potent P2X1 receptor antagonistJürgen Rettinger
Department of Molecular Pharmacology, Medical School of the Technical University of Aachen, Wendlingweg 2, D 52074 Aachen, Germany
Neuropharmacology 48:461-8. 2005..Altogether, these results characterize NF449 as the so far most potent and selective antagonist of receptors incorporating the P2X(1) subunit such as the P2X(1) homomer and the P2X(1 + 5) heteromer... - Valproic acid attenuates microgliosis in injured spinal cord and purinergic P2X4 receptor expression in activated microgliaWen Hsin Lu
Department of Life Sciences, National Cheng Kung University, Tainan, Taiwan
J Neurosci Res 91:694-705. 2013..2013 Wiley Periodicals, Inc... - Agonists and antagonists acting at P2X receptors: selectivity profiles and functional implicationsG Lambrecht
Department of Pharmacology, Biocentre Niederursel, University of Frankfurt, Main, Germany
Naunyn Schmiedebergs Arch Pharmacol 362:340-50. 2000..In the past 7 years, an extended series (P2X1-7) of P2X subunits has been cloned from vertebrate tissues... - Purinergic receptors are required for HIV-1 infection of primary human macrophagesJoy E Hazleton
Department of Pathology, Albert Einstein College of Medicine, Bronx, NY 10461, USA
J Immunol 188:4488-95. 2012..Our data implicate a novel role for a family of host proteins in HIV replication in macrophages and suggest new therapeutic targets to reduce the devastating consequences of HIV infection and AIDS... - Antagonistic properties of the suramin analogue NF023 at heterologously expressed P2X receptorsF Soto
Max Planck Institute for Experimental Medicine, Gottingen, Germany
Neuropharmacology 38:141-9. 1999..the present study, the effect of NF023 on voltage-clamped Xenopus oocytes heterologously expressing homomultimeric P2X1-P2X4 as well as heteromultimeric P2X2/P2X3 receptors has been characterized... - Exhaustive swimming differentially inhibits P2X1 receptor- and α1-adrenoceptor-mediated vasoconstriction in isolated rat arteriesLu Li
Department of Pharmacology, Institute of Chinese Integrative Medicine, Hebei Medical University, Shijiazhuang, China
Acta Pharmacol Sin 33:221-9. 2012To investigate the effects of exhaustive swimming exercise on P2X1 receptor- and α1-adrenoceptor-mediated vasoconstriction of different types of arteries in rats. - Postsynaptic mechanisms of CO(2) responses in parafacial respiratory neurons of newborn ratsHiroshi Onimaru
Department of Physiology, Showa University School of Medicine, 1 5 8 Hatanodai, Shinagawa ku, Tokyo 142, Japan
J Physiol 590:1615-24. 2012..We found that ATP receptor and substance P receptor antagonists do not block membrane potential responses to hypercapnic stimulation (2%→.. - Involvement of the cysteine-rich head domain in activation and desensitization of the P2X1 receptorEva Lörinczi
Department of Molecular Biology of Neuronal Signals, Max Planck Institute for Experimental Medicine, 37075 Gottingen, Germany
Proc Natl Acad Sci U S A 109:11396-401. 2012..We also conclude that P2XR activation and desensitization involve movements of the cysteine-rich head domain... - Agonist and antagonist effects of diadenosine tetraphosphate, a platelet dense granule constituent, on platelet P2Y1, P2Y12 and P2X1 receptorsHung Chang
Center for Platelet Function Studies, Department of Pediatrics, University of Massachusetts Medical School, Worcester, MA, USA
Thromb Res 125:159-65. 2010..Diadenosine 5',5'''-P(1),P(4)- tetraphosphate (Ap(4)A) is stored in platelet dense granules, but its effects on platelet function are not well understood... - Pain and purinergic signalingMakoto Tsuda
Department of Molecular and System Pharmacology, Graduate School of Pharmaceutical Sciences, Kyushu University, Higashi, Fukuoka 812 8582, Japan
Brain Res Rev 63:222-32. 2010..P2X receptors (seven types; P2X1-P2X7) contain intrinsic pores that open by binding with ATP, and P2Y receptors (eight types; P2Y1, 2, 4, 6, 11, 12, .. - Unique functional properties of a sensory neuronal P2X ATP-gated channel from zebrafishE Boue-Grabot
Cell Biology of Excitable Tissue Research Group, Department of Neurology and Neurosurgery, Montreal Neurological Institute, McGill University, Montreal, Quebec, Canada
J Neurochem 75:1600-7. 2000We report here the structural and functional characterization of an ionotropic P2X ATP receptor from the lower vertebrate zebrafish (Danio rerio)... - P2X2 receptor expression by interstitial cells of Cajal in vas deferens implicated in semen emissionL D Burton
Department of Physiology, Faculty of Medicine and Health Sciences, University of Auckland, New Zealand
Auton Neurosci 84:147-61. 2000..b>P2X1 receptor immunolabelling was associated with sympathetic innervation of the smooth muscle in the outer longitudinal and .. - Cotranscription and intergenic splicing of human P2Y11 and SSF1 genesD Communi
Institute of Interdisciplinary Research, School of Medicine, Universite Libre de Bruxelles, 808 Route de Lennik, 1070 Brussels, Belgium
J Biol Chem 276:16561-6. 2001The P2Y(11) receptor is an ATP receptor positively coupled to the cAMP and phosphoinositide pathways. Ssf1 is a Saccharomyces cerevisiae nuclear protein, which plays an important role in mating... - Rho-kinase inhibition reduces pressure-mediated autoregulatory adjustments in afferent arteriolar diameterEdward W Inscho
Department of Physiology, Medical College of Georgia, 1120 15th St, Augusta, Georgia 30912 3000, USA
Am J Physiol Renal Physiol 296:F590-7. 2009..afferent arteriolar autoregulatory behavior and vasoconstrictor responses evoked by angiotensin II and P2X1 receptor activation. Rat kidneys were studied in vitro using the blood-perfused juxtamedullary nephron technique... - Spatial distribution and developmental appearance of postjunctional P2X1 receptors on smooth muscle cells of the mouse vas deferensS X Liang
Department of Physiology F13, University of Sydney, NSW 2006, Australia
Synapse 42:1-11. 2001..Immunofluorescence staining of the vas deferens with antibodies against P2X1 receptor showed a diffuse, grainy distribution over the entire membrane of each smooth muscle cell... - Purinergic receptors and calcium signalling in human pancreatic duct cell linesMette R Hansen
Department of Biology, August Krogh Building, University of Copenhagen, Denmark
Cell Physiol Biochem 22:157-68. 2008..and also Capan-1 cells, express RNA transcripts for the following receptors: P2Y1, P2Y2, P2Y4, P2Y6, P2Y11-14 and P2X1, P2X2, P2X4, P2X5, P2X6 and P2X7... - Role of P2X receptors in positive inotropic effect of rat myocardium during ontogenyA A Zverev
Department of Anatomy, Physiology, and Human Health Protection, Tatar State Humanitarian Pedagogical University, Kazan
Bull Exp Biol Med 145:174-6. 2008..Selective P2X1 receptor agonist beta,gamma-methylene-ATP induced a dose-dependent increase in the strength of atrial and ventricular .. - Conserved cysteine residues in the extracellular loop of the human P2X(1) receptor form disulfide bonds and are involved in receptor trafficking to the cell surfaceSteven J Ennion
Department of Cell Physiology and Pharmacology, University of Leicester, Leicester, United Kingdom
Mol Pharmacol 61:303-11. 2002..However, trafficking of the receptor to the cell membrane is severely reduced by disruption of the C261-C270 disulfide bond or disruption of C117-C165 together with another bond... - P2X(3) expression is not altered by lingual nerve injuryJames E Biggs
Department of Oral and Maxillofacial Surgery, School of Clinical Dentistry, University of Sheffield, UK
Neurosci Lett 441:110-4. 2008We have investigated a possible role for the ATP receptor subunit P2X(3), in the development of neuropathic pain following injury to a peripheral branch of the trigeminal nerve... - The dual nature of extracellular ATP as a concentration-dependent platelet P2X1 agonist and antagonistWelvitya Karunarathne
Department of Chemistry, Michigan State University, East Lansing, MI 48824, USA
Integr Biol (Camb) 1:655-63. 2009..and inhibition of that aggregation, is affected by free Ca(2+) entering the platelet through the ATP-gated P2X1 receptor. The addition of ATP (10 microM) increased the platelet NO by 26.7 +/- 7.7%...
Research Grants
- TRANSMEMBRANE SIGNALLING IN SMOOTH MUSCLE CELL LINESGEORGE DUBYAK; Fiscal Year: 1991..Additional experiments will be directed towards: 1) characterization of the stereo-specificity of the putative ATP receptor; 2) evaluation of the possible relationships between the signalling actions of extracellular ATP and the ..
- PURINERGIC NEUROGENIC MUCOSAL SECRETIONJACKIE WOOD; Fiscal Year: 2007..a novel purinergic slow excitatory postsynaptic potential (EPSP) that is mediated by a metabotropic ATP receptor (P2Y1 receptor) in the enteric nervous system...
- PURIFICATION AND CHARACTERIZATION OF ADENOSINE RECEPTORSJoel Linden; Fiscal Year: 1993....
- P2T PURINERGIC RECEPTORSJOSE BOYER; Fiscal Year: 2004..nucleotide effects of platelet function result from the activation of at least three different receptor subtypes: P2X1, P2Y1 and P2Y AC receptors...
- NPY AND ATP COTRANMISSION IN CHROMAFFIN CELLSTERRY HEXUM; Fiscal Year: 2003..are to characterize the enhancing effect of NPY on ATP- stimulated inositol phosphate formation, identify the ATP receptor subtype mediating the stimulation of InsP formation and increased [Ca2+]i, determine the specificity of the ATP ..
- An ATP receptor-operated ionic conductance in ParameciumTodd Hennessey; Fiscal Year: 2002..shows ATP-induced behavioral responses (backward swimming), inhibition of these responses by a vertebrate ATP receptor antagonist (PPNDS), ATP-induced depolarizations, high affinity external 3zP-ATP binding and contains membrane ..
- SIGNAL TRANSDUCTION BY ATP/UTP RECEPTORSGEORGE DUBYAK; Fiscal Year: 1993..Recent physiological, biochemical, and pharmacological studies indicate that there are multiple ATP receptor subtypes: 1) ATP receptors which directly activate cation channels in some excitable cell types; 2) ATP ..
- STUDY OF ACTIVITY-DEPENDENT SYMPATHETIC SPROUTINGJun Ming Zhang; Fiscal Year: 2010..New reagents for specific ATP receptor subtypes will help investigate its role...
- ADENOSINE & KATP CHANNEL CONTROL OF CORONARY BLOOD FLOWERIC FEIGL; Fiscal Year: 2005..The proposed basic research is fundamental to understanding the normal coronary physiology that underlies coronary artery disease. ..
- REGULATION OF AIRWAY GOBLET CELL MUCIN RELEASE IN VITROKwang Kim; Fiscal Year: 1993..by putative antagonists indicate that the action of ATP may be mediated by the recently described P2-type ATP receptor, likely the P2y subtype...
- Regulation of Gliosis by Purinergic Receptor SignalingW Dalton Dietrich; Fiscal Year: 2006..The objective of this application is to determine how ATP receptor/ERK signaling regulates the commitment to cell cycle progression or growth arrest in astrocytes...
- ATP RECEPTORS IN MACROPHAGES AND MONOCYTESGEORGE DUBYAK; Fiscal Year: 2000..Our studies indicate that at least four ATP receptor subtypes are differentially expressed in mature phagocytic leukocytes and in myeloid progenitor cells...
- Coronary PhysiologyEric O Feigl; Fiscal Year: 2010..This is a resubmission of RO1 HL 082781-01-A1 (This time as a modular grant.) ..
- Coronary PhysiologyERIC FEIGL; Fiscal Year: 2007..This is a resubmission of RO1 HL 082781-01-A1 (This time as a modular grant.) ..
- Regulation of Caspase-1 Signaling and Inflammation by the P2X7 ATP ReceptorGEORGE DUBYAK; Fiscal Year: 2009..abstract_text> ..
- Regulation of Caspase-1 Signaling and Inflammation by the P2X7 ATP ReceptorGeorge R Dubyak; Fiscal Year: 2010..abstract_text> ..
- Regulation of Caspase-1 Signaling and Inflammation by the P2X7 ATP ReceptorGEORGE DUBYAK; Fiscal Year: 2007....
- Molecular Basis for ADP-Induced Platelet ActivationSatya P Kunapuli; Fiscal Year: 2010..the previous grant periods, we have demonstrated the presence of three ADP receptor subtypes, P2Y1, P2Y12, and P2X1 on platelets and elucidated several signaling mechanisms in platelets...
- Platelet ADP receptorsSatya Kunapuli; Fiscal Year: 2007..During the previous grant period, we have demonstrated 3 ADP receptor subtypes, P2Y1, P2Y12, and P2X1, on platelets and elucidated a number of signaling mechanisms in platelets...
- Molecular Basis for ADP-Induced Platelet ActivationSatya Kunapuli; Fiscal Year: 2006..During the previous grant period, we have demonstrated three ADP receptor subtypes, P2Y1, P2Y12, and P2X1, on platelets and elucidated a number of signaling mechanisms in platelets...


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Welcome to the Panorama Sports Club website to both current and hopefully new members.
Initially the Club started as a football and running club in 1986. However, as the community, that our Club serves, grew so did the members and the need for different sporting codes. We now have a variety of sporting codes such as football, baseball, running and rugby.
To all Panorama 2012 Coaches ETS is proud to announce that Premier League Manager Kevin Blackwell will be spending a week with the coaches of Panorama Football Club and offering them various coaching workshops as well as facilitating the ETS Level 2 Coaching Course. Please see attached the schedule for the week as well as more information on the Level 2 Course. Kevin Blackwell is the former manager of Sheffield United, Leeds United and Luton Town. He has played professionally and coached a number of professional teams and has worked alongside some of the greatest names in English football and we are so excited that he is willing to share his extensive knowledge with our coaches. To book for the Level 2 Course please send your name and shirt size as well as your proof of payment (you may also pay on the day via credit/debit card or in cash) to email@example.com by NO LATER than Wednesday 8th February 2012. We would like to encourage all 2012 Panorama coaches to take advantage of this fantastic opportunity.
Kevin Blackwell
Kevin Blackwell Schedule
Football Seniors Pre-Season Registrations
Click for details
Registrations for Little and Senior League Football
Wednesday 01 and Thursday 02 Feb 18:30 - 20:00
Click for Registration Form
For details of registrations contact firstname.lastname@example.com
Junior Trials start on the 13th of February - Contact Colleen firstname.lastname@example.com

subset: commoncrawl


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DNR investigates sewage bypass in Branson
For more information: 573-751-1010
Volume 37-421 For Immediate Release: Nov. 6, 2009
JEFFERSON CITY, MO. -- The Missouri Department of Natural Resources is investigating a sewage bypass that resulted in the release of more than 10,000 gallons of untreated waste into an unnamed tributary of Fall Creek in southern Branson Wednesday.
The department learned Friday of the bypass, which was the result of an electrical outage at a lift station near Fall Creek Road. The bypass lasted 15 minutes, releasing an estimated 10,000 to 12,000 gallons of untreated wastewater.
The wastewater made its way to Fall Creek. City staff has drawn samples from the creek for testing and will draw samples again on Monday. Fall Creek drains into Lake Taneycomo. It is not known if any of the wastewater made it to the lake.
The release of untreated sewage from sewer systems represents a potential threat to public health and the environment. Because of this residents are encouraged to avoid contact with the water in Fall Creek until further notice.
To report an environmental emergency, including sewage overflows, please contact the DNR spill line at 573-634-2436. For more information contact the department at 800-361-4827 or 573-751-3443, or visit the department's Web page at dnr.mo.gov.


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Manzanilla Restaurant Is On the Move
Manzanilla is a popular bistro with local, regional, national and international food and wine lovers. Recently they've relocated to the harbor area of Ensenada near the Migration and Harbor Master offices directly across from the boat repair yards on the north side of the port. Due to the fact that there is no sign or street address, I'll give you exact directions for those coming from Rosarito into downtown Ensenada. As you enter the port area of downtown on Highway One you'll see the harbor, and as you approach the first stop light you'll see a sign on the right shoulder that reads: Migration. On the left side of the intersection is a Pemex fuel station. Turn right here, move towards the Migration office on the right side, look for a coffee shop called Cafe Tomas and park nearby. Walk about 200 feet towards the water and look for an arch made of 2×4's on the right, this is the entrance.
This week I'm joined in my culinary research by two Canadian gourmet chefs, Brad Milne and Beemal Vasani of www.souschef.com. They operate a successful gourmet food outlet in Saskatchewan, pronounced sas KACH uh wahn, one of the Prairie Provinces of Canada, and home to the greatest wheat-growing region in North America. Its farmers produce about half of Canada's wheat thus gaining the nickname of "Canada's Breadbasket" ~ in fact ~ the Saskatchewan Wheat Pool is one of the world's largest marketing cooperatives. Beemal and Brad actually live and work in the city of Saskatoon which has Saskatchewan's largest population center. Saskatoon is located in Southern Saskatchewan and is surrounded by a rich farming region. Major oil fields were discovered here during the 1950′s bringing sudden change and prosperity to these prairies. Today, Saskatchewan produces about 25 percent of Canada's petroleum, and is a leading oil producer of North America. Potash mining is a major industry in this province which is used in fertilizers, and has propelled Saskatchewan to one of the world's leading producers of potash. Adding to their "economic resurrection" has been the recent discovery of high quality diamonds in the region and large amounts of mineral resources that provides almost all of Canada's uranium. All this activity gives Beemal and Brad an opportunity to market their gourmet produces to an affluent community that appreciates "world class" cuisine, wine and premium food items.
Brad and Beemal are here in Mexico to research and invest in the abundant resources of Baja California Norte. Beemal's family members have purchased a home in the oceanfront community of Medio Camino and will spend part of each year in our neighborhood. We've been touring the gourmet food sector in the region for a few days as well as exploring the wine country and sampling the gourmet cuisine of this region's culinary wizards. This adventure has led us to Manzanilla Restaurant and into conversation with one of the owners, Javier Martinez. He explains to my Canadian friends that "we focus here on the use of fresh ingredients, local seafood, regional food products, all blended together with creative recipes, and well-suited to compliment our local wine products. We've created a casual and relaxed environment that caters to those who love original recipes, artistically prepared, using fresh regional products." He further tells us that his menu prices range from $5 usd for starters (entradas) to about $27 usd for their amazing Rib Eye Añejo de Sonora. One of their signature dishes is Calamares Manchez, a supreme blend of fresh greens, beets, herbs, spices and tender pieces of local squid. As we explore this culinary wonder, we (gracefully) devour two other entradas ~ Tartara de Pescado and Ostiones Ramonetti. All three of us agreed that the Calamares Manchez is a "stunning delight" with good reviews for the Ostiones Ramonetti which is made from oysters grown in San Quintin and topped with aged cheese from Ramonetti dairy farms in Ojos Negros. Both Canadian chefs said they would improve the Tartara de Pescado with more spice flavors, but Beemal commented that "the Calamares Manchez presentation was sensational, well-balanced with flavors complimenting each other, and the calamari is cooked to perfection." Although Brad is not a big fan of oysters in general, he commented "that the oysters were fresh tasting and the cheese topping was remarkable." For those of you who have yet to discover oysters from San Quintin, you should note that they are winning international recognition and awards for their superior quality and taste.
Our international team of culinary explorers continued on with three main entrees: Albondigas de Camaron, Risotto de Mar, and Fedellini de Almeja. Beemal commented "the Albondigas de Camaron presentation was stunning. I liked the fact that the heads were left on the shrimp, as it appeared that the entire shrimp looked more like a small lobster. The shrimp had great flavor." Brad felt "the shrimp may have been slightly under cooked, but I loved the visual presentation, colors and texture, with the salsa complimented the shrimp very nicely." All three os us were delighted with the Risotto de Mar. Beemal noted, "it was fantastic, a very nice mix, great use of regional cheese, and perfectly cooked risotto. The Fedellini de Almeja was excellent, but cooled too fast before we could finish the entree. Brad suggested that "maybe the serving dish could be warmed to hold the heat better, or served with clam shells to hold the warmth." Brad paired his meal with a 2007 Sauvignon Blanc, Estacion, Porvenir which he said "paired nicely with all the dishes." I experimented with two 2006 reds, Xecue Cabernet Sauvignon and Xecue Merlot ~ both good wines that are sold by the glass at Manzanilla.
Manzanilla has a good wine list with over fifteen options by the bottle and three wines offered by the glass. Some wines on their list that caught my attention were, 2005 Roganto Cabernet Sauvignon, 2005 Roganto Tempranillo, 2006 Alximia Merlot, 2002 Callave Cabernet Franc and Merlot blend, and 2006 Octubre 3 Carignane.
This charming bistro is still in the process of moving and getting set up in their new location. They are open Wednesdays thru Saturday from lunch through dinner. The bar is a magnificent piece of furniture and adds real class to the dinning room and bar area. Beemal remarked, "I feel this is the first place I've walked into that has developed a character and ambiance. You know that a nice meal is coming. I'm a big eater and the portions presented here are perfect." Brad adds, "they've taken a converted space and turned it into a nice venue with good use of available space and with the addition of a brilliant bar." We ended that afternoon with three wonderful dessert items: Cascade de Chocolate, Creme Brulee and Strawberry Mousse del Dia. Overall we were pleased with the quality of the food, enjoyed superior service and enjoyed the new location. The dessert items were the grand finale for a remarkable culinary adventure, and we were blessed with one week of perfect weather in the 70's. Beemal and Brad are back in Saskatoon where the temperature is about 40 degrees below zero. I'm wondering if they're thinking about their new friend and the wonderful port City of Ensenada. I'm guessing these thoughts and memories are now "frozen" into their minds ~ and, we hope to see them soon. I appreciated their global perspective, knowledge of gourmet food and quality wine, generosity, and friendship.


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Home > Who We Are
The Association for Career and Technical Education is the nation's largest not-for-profit education association dedicated to the advancement of education that prepares youth and adults for successful careers. Founded in 1926, ACTE has more than 25,000 members; career and technical educators, administrators, researchers, guidance counselors and others involved in planning and conducting career and technical education programs at the secondary, postsecondary and adult levels. ACTE provides advocacy, public awareness and access to information on career and technical education, professional development and tools that enable members to be successful and effective leaders.
ACTE is committed to enhancing the job performance and satisfaction of its members; to increasing public awareness and appreciation for career and technical programs; and to assuring growth in local, state and federal funding for these programs by communicating and working with legislators and government leaders.
Learn more about us, what we do and what we offer to CTE educators.
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The mission of the Data and Research Task Force is to identify priorities and provide support that will position ACTE as the leader related to quality career and technical education data and research.
The mission for the Energy Sustainability Task Force is to develop a plan outlining strategies for ACTE to position career and technical education as a leader in the energy sustainability arena.
85th Annual MVA Conference
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GSL Chevrolet City has been Calgary's top Chevrolet dealership for over 100 years. GSL gives Albertans the superior service that comes with the Chevrolet brand. GSL offers Southern Alberta from Red Deer to Lethbridge quality Chevrolet's and with close to 100 vehicle's on our lot at all times we can assure you that we will have the new or used model you are looking for. Our knowledgeable and friendly staff has been proud to help the people of Alberta find the vehicle that fits their needs best. The product specialists that we have here will get to know you and your needs to find out which vehicle will work perfectly for you and your lifestyle, whether that is a pre-owned or a new 2012 or 2013 Chevrolet. GSL is a distributor of all new and used Chevrolet models including the Spark, Sonic, Cruze, Volt, Malibu, Impala, Camaro, Corvette, Equinox, Traverse, Tahoe, Suburban, Colorado, Avalanche, Silverado, Silverado 2500HD, Silverado 3500HD, Express, Aveo, Cavalier, Cobalt, HHR, Monte Carlo, and the Trailblazer. Our massive inventory and connections in the Chevrolet brand allows us to find the model that you are looking for. We are known for providing the courteous and refined service that Chevrolet is known for, and Calgary has taken notice of the difference in our service. If you need a pre-owned or new 2012 or 2013 vehicle, coming to us is a choice you will not regret making.
Not only do we have the most informed product specialists in the country but we also have some of the brightest and knowledgeable finance managers as well. Our finance department will work tirelessly to make payment options that will work for you and the purchase of your vehicle. With our amazing financial staff we have the ability to get you the car loan that fits your exact needs. We also have an in-house leasing company that works directly with GSL to build leasing terms that fit our customers needs perfectly. We can create specialized leases that will work for you when no one else can meet your leasing needs. GSL is just as amazing at getting you into the perfect leasing and financing options as they are at getting you into the perfect new or used vehicle.
When it comes to servicing your vehicle GSL is the best in Calgary, Alberta or even western Canada. The technicians we have will work their hardest to make sure the service done on your vehicle not only meets the factory specifications but most importantly meets your needs. On top of our fantastic service department we also have an amazing parts department. The parts department here feature the most experienced and well-informed parts specialists you can find and will always make sure you find the right part you are looking for. The parts department here at GSL prides itself in finding the part you are looking for while getting it to you in the quickest manner possible.
For more information about GSL please visit our Contact Us page, or for directions to our dealership please visit the Directions page in the Dealership section of our website. To contact us please feel free to call us at 1-888-318-6485 or text us anytime at (403)818-9833. We cannot wait for your next visit to GSL Chevrolet City.


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Brother Devil.
No, I'm not calling my brother out as the devil on the internet, he's actually a pretty nice guy (10x nicer than me most would tell you). My sister on the other hand...
Kidding. Although I wouldn't have been kidding if you asked me that 15 years ago. Good Lord, I'm getting old.
Brother Devil is the translation of Fra Diavolo from Italian to English, referring to the spicy nature of the tomato sauce in this dish. It would have been so perfect if the translation was Sister Devil because mine was the driving force behind this concoction.
Amber sent me a text on Monday asking if I could use some fresh basil, chives, and scallions.
Really, what the hell kind question is that? I have been stalking the nursery patiently waiting for basil to come in season for months. It's by far one of my favorite herbs. You can look forward to an overkill of basil dishes in the near future.
She's a beaut, ain't she Clark? Christmas vacation reference in March? Yep. I'm cool like that.
Anywhos, when I got home, I found that she had left not only the herbs, but also some purple broccoli in the fridge. Win.
As you may have seen on my menu for the week, I had planned to make a shrimp and vegetable pasta, but to be honest, I had not really decided on how I'd prepare it. I just knew I had shrimp in the freezer, and that a shrimp and veggie pasta would be a quick and easy week night meal.
The gift of basil from my generous sis immediately steered me in the direction of a tomato based pasta dish with handfuls of basil.
It was an obvious choice, really. Tomato and basil are meant to be. They are a match made in heaven. They are the Romeo and Juliet, the Antony and Cleopatra, the Johnny and June, or even the Jay-Z and Beyonce' of the cooking world. Who am I to mess with destiny?
So I started with the shrimp, vegetables, tomato and basil, threw in some other stuffs and some red pepper flakes (because all good relationships need a little spice), and was left with this.
And it was pretty damn good, so I recommend you make it tonight.
Shrimp and Vegetable Fra Diavolo:
Prep Time: 20 minutes
Cook Time: 25 minutes
Total Time: 45 minutes
1 pound medium size shrimp (21-25 count)
1 bunch of asparagus, chopped into 1 inch pieces
1 red pepper, diced
2 shallots, halved and sliced thinly
2 cups of purple broccoli with leaves (regular broccoli can be substituted)
1 to 2 bunches of basil, chiffonade* (sliced about 1/4 cup)
1 1/2 tablespoons of chopped fresh oregano
1 28 oz. can of crushed tomatoes
6 cloves garlic, minced
1/2 cup of white wine wine
1 12 oz. box of penne pasta (I used brown rice penne pasta)
1 teaspoon red pepper flakes (I would recommend a little more if you like spice)
1/4 teaspoon salt
2 tablespoons of olive oil + 1 tablespoon for pasta
Salt and Pepper to taste
Shredded Parmesan for topping
Cook pasta per instructions and drain reserving 1/4 cup of cooking water and toss with a tablespoon or so of olive oil to prevent noodles from sticking together. Heat large frying pan over medium high heat and add 1 tablespoon of olive oil. Cook shrimp 2 minutes per side, remove from pan and keep warm. Reduce heat to medium. Add remaining 1 tablespoon of olive oil and shallots to the pan and cook for 5 minutes, stirring occasionally. Add red peppers and broccoli to pan and cook for 3 minutes stirring occasionally. Add asparagus, basil, oregano and 1/4 teaspoon of salt and cook for 2 minutes, stirring occasionally. Add minced garlic and red pepper flakes and cook for 1 minute, stirring often. Add white wine and cook for 1 minute stirring often. Add crushed tomatoes, reserved pasta water, pasta and shrimp and mix well. Allow all ingredient to warm, about 2-3 minutes. Top with Parmesan. Serve.
*Chiffonade is just a fancy word for thinly slicing leafy vegetables and herbs. I gather about 10 leaves together, one on top of the other, roll them up an slice away.


text: Hmmm... it seems less broken now no ideA WHY... john milton wrote: > Hi Spud: > > So, we tried to start installing the 3 instances of 99.3 for the Cyprus > folks, started with the greek site... > > The issue which I think you discribed as the "hack file thing" to do > with a file/dir called mod /mods is still there. > > This means that the site installs but the admin interface is > unreachable. This is bad. :-{ > > Last time you fixed this as sudo, however we would like to know how to > do it ourselves. Could you please explain, or, if you plan on debugging > the installer soon, so that no patching is necessary it would be good to > know this. > > > Original msg from the last time qwe installed dada on Oct 19th follows: > >> Hi: >> >> Just installed dada 99.3, all seemed well till I went to do my first >> admin login at the new site, there I get this: >> >> Not Found >> >> The requested URL /mod/accounts/index.php was not found on this server. >> >> the mod dir is indeed not there :-{ >> >> looking at the directory tree I do see a file /mods/accounts/index.php >> >> >> note the "s" in dir mods not present in the error message. >> >> I am resisting the urge to rename "mods" as "mod" until I hear >> something back.... > > > -- Peace: John Milton email: john at johnmilton.ca mobile (Canada): 905-537-8472 web: johnmilton.ca Encrypted email welcome. PGP key on my website Fingerprint: 40D8 5835 7230 8EE1 E968 1E7A 5CF1 68A6 C0E2 F9DC


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Published on
United States Bankruptcy Court
Judge Jaroslovsky
Memorandum of Decision Re: Preference
> Content
Memorandum of Decision Re: Preference
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FOR THE NORTHERN DISTRICT OF CALIFORNIA In re VALLEY FURNITURE CENTER, No. 1-89-00122 Debtor. ___________________________/ RAYMOND A. CAREY, Trustee, Plaintiff, v. A.P. No. 1-89-0072 JACK A. SPIEGELMAN, Defendant. ______________________________/
Memorandum of Decision
Debtor Valley Furniture Center was a family-owned furniture business incorporated by defendant Jack A. Spiegelman, who retired in 1981 and turned the business over to his children. Spiegelman owned the business premises, and leased them to the debtor corporation. During the fall of 1988, the debtor fell behind several months in its rent payments to Spiegelman. As of September 1, the past due rent was $34,800.00. By this adversary proceeding, the Trustee seeks to avoid as a preference the eventual payment of most of this back rent. On September 13, 1988, Spiegelman entered into a written agreement with the debtor terminating the lease. The agreement provided that in return for forbearance in exercising his unlawful detainer rights, Spiegelman would be paid his back rent from proceeds of a liquidation sale which Spiegelman would allow on the premises. At the same time, Spiegelman signed a new short-term lease with a professional liquidator. The liquidator paid Spiegelman $6,000.00 for the balance of September, leaving a balance due for back rent of $28,800.00. At the same time as the debtor entered into the lease termination agreement with Spiegelman it signed a contract with the liquidator whereby the liquidator agreed to sell the debtor's inventory on its behalf. The debtor agreed that the liquidator could keep as its commission all amounts received over and above the debtor's invoice cost of the inventory. The debtor was also entitled to a small percentage of the liquidator's gross. On November 3, 1988, the liquidator paid $30,000.00 to Spiegelman's attorney, who placed the funds in his trust account. The attorney sent Spiegelman a check drawn on the trust account for $26,500.00 on the same day, and a further check for the balance owing on the back rent for $2,300.00 four days later. The debtor filed its Chapter 7 petition on January 25, 1989. The trial brief submitted by Spiegelman's counsel contains not a single reference to the Bankruptcy Code. From his opening statement, the Court gleans that he alleges first that his forbearance was new consideration and second that the source of funds paid toward the back rent was not the debtor. Stated in terms of the Code, the defenses appear to be that the transfer was a substantially contemporaneous exchange for new value, and therefore unavoidable pursuant to section 547(c)(1), and that the transfer was not of property in which the debtor had an interest as required by section 547(b). Neither argument has any merit. The term "new value" used in section 547(c)(1)(A) is defined in section 547(a)(2) as money or money's worth; it does not mean one obligation substituted for another. It is black-letter law that forbearance cannot be deemed new value.
In re Air Conditioning, Inc. of Stuart
(11th Cir.1988) 845 F.2d 293, 298;
In re E.R. Fegert, Inc.
(9th Cir.BAP 1988) 88 B.R. 258, 259;
In re Drabkin
(D.C.Cir.1986) 800 F.2d 1153, 1159. Spiegelman's argument regarding the source of the funds is rather inchoate, and difficult to maintain in light of the statement in his own trial brief (page 4, lines 5-6) that the $28,800.00 was paid to him
by the debtor
in November, 1988. Nonetheless, the Court sees no basis for the argument that the debtor had no interest in the transferred funds. The debtor obtained certain rights by virtue of its agreement with the liquidator. To the extent it used any of those contract rights to pay the back due rent, directly or indirectly, it made an avoidable transfer. See 4 Collier on Bankruptcy, section 547.03[1], page 547-17; 11 U.S.C. section 101(50). Even if the transaction is deemed to be a transfer of the debtor's rights in the inventory to the liquidator in return for the liquidator's promise to pay the back rent, Spiegelman is still liable for an avoidable transfer pursuant to section 550(a)(1) of the Code because such a transfer was for his benefit. Only someone very unfamiliar with the Bankruptcy Code would expect form to dominate over substance in this matter. All of the other elements of a preference having been conceded, the Trustee shall have judgment against Spiegelman in the sum of $28,800.00, together with interest at the legal rate from and after November 3, 1988, and costs of suit. Counsel for the Trustee shall submit an appropriate form of judgment. This memorandum constitutes findings and conclusions pursuant to FRCP 52(a) and Bankruptcy Rule 7052.
Dated: June 26,1989 _______________________ Alan Jaroslovsky U.S. Bankruptcy
Source URL (retrieved on
03/05/2015 - 12:13
[1] http://www.canb.uscourts.gov/print/1376


text:
In five years, this may be the most offensive column I have ever written. It may be one of the most offensive columns ever written by anybody. Kick your children out of the room now, and if you get offended easily, come back tomorrow.
Here is the censored version.
Now for the uncensored version.
read more
Bill O'Reilly has joined Rush Limbaugh's sexist assault on 30-year-old law student Sandra Fluke. On tonight's broadcast, Fox News' Bill O'Reilly attacked and mocked Sandra Fluke, claiming that Fluke was insisting the government pay ... Read Post
Pay attention, everyone: Rush Limbaugh noticed a sneaky little "coincidence" today. It's no ordinary coincidence: This one involves Sandra Fluke and Barack Obama. Hey, stop before you even think it! No, this is not about contracepth... Read Post
The statement was just released on Rush's website in regards to his describing Georgetown Law student Sandra Fluke a slut. ---- For over 20 years, I have illustrated the absurd with absurdity, three hours a day, five days a week. In... Read Post


text:
Economic Stimulus Act of 2008 Analysis of Major Provisions
By James F. Hopson
Business Incentives
IRC section 179 expense. The Economic Stimulus Act provides taxpayers (other than estates, trusts, and certain noncorporate lessors) with a significant opportunity to expense business investments under IRC section 179. Present law permits taxpayers to expense up to $128,000 of the cost of new or used depreciable tangible property purchased for use in the active conduct of a trade or business (including off-the-shelf computer software placed in service prior to 2011) in lieu of depreciating the property. The $128,000 is reduced (but not below zero) by the amount that investments in qualifying property exceed $510,000 (the phaseout threshold). The 2008 Act increases the $128,000 limit to $250,000 and the $510,000 limit to $800,000, for taxable years beginning in 2008. These new amounts are not indexed for inflation, and no IRC section 38 general business credit is allowed for the amount expensed under section 179.
To illustrate these rules, assume a calendar-year taxpayer purchases $850,000 of qualifying depreciable property and places it in service in 2008. The IRC section 179 expense is calculated as follows: $250,000 (the maximum deduction under section 179) – [$850,000 (qualifying purchase) – $800,000 (the phase-out threshold)] = $200,000 of section 179 expense allowed.
The Act also increased the expensing limitation and investment limit for empowerment zones, renewal communities, and Gulf Opportunity (GO) zones.
In addition to the aforementioned investment limitation, the amount eligible for expensing under IRC section 179 may not exceed the taxpayer's taxable income derived from the active conduct of a trade or business for the year, calculated before the section 179 expense. Any amount that is not allowed as a deduction because of the taxable income limitation may be carried forward to succeeding years, subject to similar limitations. Still in effect is the provision from an earlier law that in 2011 and thereafter, limits taxpayers to a $25,000 deduction for qualifying property; that amount is reduced by the amount by which the cost of qualifying property exceeds $200,000. Also beginning in 2011, off-the-shelf computer software is no longer eligible for expensing under IRC section 179.
Before investing in new property, a taxpayer should be cautioned that the law is applicable only to purchases made for tax years beginning in 2008. Fiscal-year taxpayers must time their purchases accordingly. There is no restriction on when during the taxable year the property is placed in service (i.e., no mid-quarter conventions), so purchases made in the last month of the taxable year or in a short tax year may be fully expensed subject to the above limitations. There is no adjustment to AMT for property expensed under IRC section 179. The benefits of immediately expensing newly acquired property can reduce the cost, while increasing cash flow by the additional reduction in federal income taxes caused by immediately expensing the cost of newly acquired equipment. Sole proprietors and pass-through entities will have lower adjusted gross income (AGI), which increases their opportunity to benefit from itemized deductions and the personal exemptions.
Additional first-year depreciation. The amount of property that can be depreciated is limited by the modified accelerated cost recovery system (MACRS). The time period for cost recovery prescribed for different types of personal property is three to 25 years. The Economic Stimulus Act allows taxpayers to take an additional first-year depreciation deduction in addition to the MACRS deduction equal to 50% of the adjusted basis of qualified new property acquired after December 31, 2007, and before January 1, 2009. Property subject to binding contracts entered into prior to January 1, 2008, but placed in service during 2008, is ineligible. Binding written contracts for qualified property entered into after December 31, 2007, and before January 1, 2009, are eligible, however, with the limitation discussed below.
Special rules apply to qualified leased property. If a taxpayer places property in service after December 31, 2007, sells the property, then leases it back within three months after the original date the property is placed in service, then the property is treated as originally placed in service no earlier than the date the property is placed in service under the lease.
The deduction is allowed for both regular income tax and the AMT in the tax year the property is put into service, but property basis must be reduced by the amount deducted before computing the MACRS amount for the current tax year and later years. The additional first-year depreciation is not affected by short tax years, and the taxpayer may elect out.
To illustrate, assume that in 2008 a taxpayer purchased and placed in service a new depreciable property that is not eligible for IRC section 179 expensing. The property cost $1,000 and is a five-year property subject to the half-year convention. The amount of additional first-year depreciation allowed under the new law is $500. The remaining $500 of the cost is deductible under the rules applicable to a five-year MACRS property. Therefore, 20%, or $100, is allowed as a depreciation expense in 2008. The total depreciation deduction for 2008 is $600. The remaining $400 cost of the property is recovered under the otherwise applicable depreciation rules.
Qualified property is defined as follows:
In addition, the property must be acquired after December 31, 2007, but before January 1, 2009, and placed in service after December 31, 2007. An extension of the placed-in-service date to January 1, 2010, is provided for certain property with a recovery period of 10 years or longer, as well as certain transportation property, if the property has an estimated production period exceeding one year and costs more than $1 million. Only the portion of the basis that is properly attributable to the cost incurred before January 1, 2009, is eligible for the additional first-year depreciation. Eligible transportation property is tangible personal property used in a trade or business of transporting persons, including certain aircraft.
A taxpayer may elect out of the additional first-year depreciation on a class-by-class basis for property placed in service within the tax year. Taxpayers should consider electing out of the additional first-year depreciation and forgoing expensing property under IRC section 179 if they have net operating losses (NOL) that are about to expire, where the additional deduction would limit or eliminate the benefits of the itemized deductions or the standard deduction and personal exemptions, or if the taxpayer anticipates being in a higher tax bracket during the depreciable life of the property. Any class where the taxpayer has elected out of additional first-year depreciation may affect the taxpayer's AMT.
First year depreciation cap on automobiles raised by $8,000. The Economic Stimulus Act increases the limitation on the allowable depreciation on passenger automobiles under IRC section 280F by $8,000 in the first year, unless the taxpayer elects out. The IRS has yet to issue the inflation-adjusted caps for section 280F. The 2007 cap for passenger cars was $3,060; for light trucks and vans it was $3,260. If there is no 2008 inflation adjustment, the section 280F maximum depreciation for passenger cars would be $11,060; for light trucks and vans it would be $11,260. Under current law, the passenger automobiles, light trucks, and vans must be used at least half of the time for a trade or business to qualify for additional first-year depreciation, and the total depreciation must be reduced proportionately for the percentage of business use.
Individual Tax Rebates
To receive their rebate under the Economic Stimulus Act, taxpayers need only file a 2007 return (some taxpayers might need to file an amended return to report nontaxable income, such as Social Security benefits). Eligible individuals receive a basic credit equal to the greater of the following:
Individuals who are eligible for the basic credit may also be eligible for the $300 child credit for each child under 17 years of age who lives with the taxpayer and is eligible for the child tax credit. For children born or adopted in 2008, taxpayers can claim the credit on their 2008 tax return.
Qualifying income is the sum of the eligible individual's earned income, Social Security benefits, and veteran's benefit payments. An eligible individual is any individual other than a nonresident alien, an estate or trust, or a dependent.
The amount of credit is phased out at a rate of 5% of AGI above $75,000 ($150,000 in the case of joint returns). The IRS began issuing rebate checks on April 28, 2008.
Opportunity to Evaluate Benefits
Although this is one of the shortest and fastest tax bills passed by Congress, and has very limited changes to the existing tax laws, it provides an opportunity for taxpayers to evaluate how they can benefit under the increased expensing provisions. There may even be opportunities to accelerate 2009 planned purchases during the latter part of 2008.
June 2008 Issue
Enlarge Cover
Interest Rate Swaps
Asset Protection Plans
Valuation Services
Editorial: The Audit Opinion
More This Issue | Past Issues
©2009 The New York State Society of CPAs. Legal Notices


text:
Is Your Daughter Safe at Work?
By E.J. Graff
Special Offers
Maureen Smith's problems at the movie theater got worse before they got better. After Maureen began dating Travis, an 18-year-old student whom she'd met through her church group and who had also worked at the theater, Dan Wooten became even more lewd. Then one night, Maureen came home late and thought that she spotted Dan's car on her street. As the garage door closed, her cell phone rang. It was Dan. He asked where she'd been, what she'd been doing, and why she was getting home so late. He'd become a stalker.
But it took a serious injury before Maureen and Lindsay finally broke down and told their parents what they'd been going through. Lindsay needed emergency medical treatment because Adam, the assistant manager, dislocated her shoulder when he pulled her into one of his arm holds in horseplay, he later claimed. The parents reported the men to the local police, but when no charges were filed, Maureen, Lindsay, and two other girls brought a civil lawsuit against UltraStar Cinemas' management.
Following an eight-week trial, in April 2005, a jury found unanimously in the girls' favor and awarded $850,000 for emotional distress and another $1.5 million each in punitive damages a total of $6.85 million. That July, the judge threw out the damage award as excessive and ordered a new trial on the monetary issue only. The case is currently on appeal in the California courts. But the finding of harassment is not under question.
Today, Maureen is about to graduate from college. Thinking about what she and Lindsay went through can still bring her to tears. But the girls decided to tell their story, they say, to prevent the same thing from happening to other girls.
As a result of her ordeal, Maureen has decided to become a lawyer specializing in sexual harassment cases. "The best way to stop it," she says, "is to make companies realize that they need to take action against it. And the best way to do that is through the legal process."
She knows that the work won't be easy, but she remembers clearly what kept her going during the stressful litigation and its aftermath. "Every time I wanted to stop," she says, "I thought about the fact that Dan might go back and that there might be other Dans out there doing the same thing right now."
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text:
Energy and Budget Counseling
Energy Counseling
Qualified counselors at ECA's Neighborhood Energy Centers work with the households to analyze their energy problems, assist the family in applying for appropriate services for which they are income eligible, and provide basic energy education to help the family reduce their expenses. The overall goal is to help the family retain their energy supply and avoid shut-off. Energy Counseling is completed at the Neighborhood Energy Centers on a first come first served basis. Clients are asked to bring copies of their current energy bills with them to the counseling session.
Budget Counseling
Local Neighborhood Energy Centers conduct Budget Counseling Workshops and one-on-one budget counseling to assist clients in establishing a realistic budget for all of the necessary household expenses, including mortgage or rent, energy, water, phone, food, clothing, and transportation. The goal is to help clients retain their energy source and help stop utility shut-offs. Workshops are held for 1½ hours for up to 12 participants. One-on-one counseling consists of two sessions. The first session includes a review and analysis of the clients financial situation, the development of a new budget, and instruction on budget planning. The second session includes a review and analysis of the client's budget plan and recommended changes.


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The Childers Family of Oak Hill, Ohio Home PageUpdated March 17, 2001 |
I am researching the childers family who originally came through Virginia and settled in Lawrence County, Kentucky. I've trace back to my great-grandfather Joseph Childers who was married to Louvinna Cook. The Childers Family originally came from England as I understand. Any information would be appreciated. I'm also willing to share any information that I have. |
John Robert Childers 2579 Monroe Hollow Rd. Oak Hill, Ohio 45656 A-United States 740-682-3102 firstname.lastname@example.com |
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