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Hi I'm Marie-Eve!
Marie-Eve has completed online and offline ID verification.
We loved Marie-Eve's apartment! Plateau is definitely the best neighbourhood to stay in in Montreal. The apartment is 50 steps away from Laurier Station, which is in the hub of it all. From Laurier you are a few stops to Downtown, Old Montreal or 1 stop to Mont Royal. Her restaurant recommendations were great, we can't wait to go back to try the rest of the spots she recommended. We loved all her decor in the apartment as well.. the light fixtures and art was all very charming. Air conditioning in the bedroom was great as well! Thanks Marie-Eve!!
It has been very easy to deal with Marie-Eve. The apartment was very nicely decorated and very clean. The location is very close to the Laurie subway (literally 5 min walk) and you can walk to Mont Royal neighborhood (15min walk). Marie-Eve left some useful addresses too. The bedroom is a little bit on the noisy side for people with a light sleep but overall we spent a great long week end.
My wife and I spent three nights at Marie-Eve's lovely apartment. Marie-Eve was very helpful throughout the whole process. We met upon our arrival and she provided good information about the area and her recommended spots. The apartment is conveniently located, clean and had all the necessities for a comfortable stay. Highly recommended.
We had a great stay at Marie -Eve's .i did not get to meet her but communication was not a problem.The flat is upstairs and in a good position and area.Lots of great eating is to be had in nearby streets.the apartment is clean very comfortable and with a lovely little back balcony. A big plus for us was the laundry facilities.
Marie Eve is a great and friendly owner ! her appartement is very nice, quiet and perfectly located. Top of efficiency is the location just around the corner of Bixi & Laurier metro station. Very convenient to cruize around the city ! I really enjoyed all the addresses left by Marie eve with a special 10/10 for Cafe Olimpico... I'll definitely keep in touch with Marie Eve as i'll plan to visit Montreal once or twice a year visiting my daughter studying at McGill.
Marie-Eve's apartment was wonderful! It was so charming and in the heart of the Plateau neighborhood. The apartment is around the corner from the Laurier metro stop (make sure you exit toward Laurier St.). The apartment was very clean and comfortable, and we truly enjoyed relaxing there. I highly suggest this apartment for your stay in Montreal. It's perfect!
Notre séjour chez Marie-Ève était génial! L'appartement est propre, beau, et vraiment bien placé à côté du métro laurier. Nous recommandons fortement cet appartement idéal, et cette hôte charmante! Nous reviendrions sans hésiter!
Excellent Experience in Montreal! My husband and I stayed at Marie-Eve's apartment for three nights. It was our first real trip to Montreal, and it was exactly what we were looking for. The location is great, right between the Plateau and Mile End. There were all amenities within easy distance, gas station, pharmacy, market, ATM, patisseries, cafes, Bixi, Metro. Marie was totally responsive to all of our questions and was really nice and friendly. She was flexible and helpful. The apartment is on the top floor of a small row home, so you do have to go up two staircases but for most people this is no problem. It was extremely well kept and clean. Everything we needed was there. Would definitely recommend to other travelers. Cheers!
Le séjour chez Marie-Eve était parfait! C'est une hôte charmante, toujours dispo si besoin et qui n'a pas hésité à me présenter ses amis. Son appartement est vraiment agréable, décoré avec beaucoup de goût et bien placé dans le quartier du plateau. J'y ai passé deux semaines très agréables.
Marie-Eve est une invitée qui est toujours la bienvenue! Elle est de confiance, respectueuse, propre et positive. Elle est sympathique et claire pour toute communication.
En toute confiance on acceuille Marie-Eve pour la deuxième fois. Fort sympathique, responsable et respectueuse. Je recommende cette personne, elle saura laisser le lieux en état parfaite.
Even though we didn't meet, Marie-Eve was a great guest, and left some thoughtful suggestions about how we can make our place even better! You are more than welcome to come back anytime. Merci!
Marie-Eve fut une présence agréable au chalet. Très positive, propre et facile a communiquer avec! A bientôt j'espère;)
I didn't have the chance to meet Marie-Eve but her parents. The email communication was very symptahique. The parents of Marie-Eve are very dynamic and friendly. They took care of the apartment during their stay in Paris. Perhaps soon Marie-Eve and kisses your parents for me ;))
Poor Marie-eve got ill & had to cancel at the last minute & return to Canada, so we didn't get to meet.
Gracias gracias y aun gracias, ha sido entre las personas mas lindas que hemos tenido hasta hoy y esto porquè no ha fallado en nada, nisiquiera en los minimo detalles. Espero volver a verte y aun gracias. Andrea
Marie-Eve is such a nice person ! She left the appartment clean and it was really easy to communicate with. She even left me a present ! I recommend her 100% !
i'm sorry I didn't get to meet you, I was told the place looks great! Thanks so much, you are welcome back anytime!
Marie-Eve est une personne charmante et elle répond toujours rapidement. Son appart est super bien situé, dans le meilleur quartier, et à 200 mètres d'une station de métro. L'appart a été rénové à neuf en 2013, et Marie-Eve l'a décoré avec beaucoup de goût. Tout est impeccable!


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still hot and humid, even last night
wilting, dripping, headachy, cranky
Fading like these flowers (the name** has escaped me - anyone?). I did manage to register for a space this fall in the printmaking studio, swallowing a huge gulp in the jump in cost. I dearly hope by September the weather moderates so that I can have energy, both mental and physical, to get back into my artmaking. Summertime just kills that for me, every year, it must be my northern blood.
** suddenly remembered it: liatris or gay-feather
Marja-Leena | 18/08/2012 | 11 comments
themes: Being an Artist, Home
11 comments
It is hot and humid here too - for a few days at least. I love doing just what your liatris are doing: sticking my feet into cold water. I am certainly glad that I have finished my stitching for the time being, and have been working on the computer which does not lead to sticky fingers.
I hope that your weather cools down in time for you to make the most of your time in the print studio. I am looking forward to the beginning of my term, but that will be at the end of September, and I expect it will be much cooler then - although one never knows these days. I have decided to move to the Intermediate class this time, so that I can get on with whatever I want, just using the teacher for help when I need it.
Olga, it has been clouding over and there is a chance of thundershowers tonight - I hope so. See, complaining can work :-)
Maybe this will be an end to the extreme heat and my brain can function again.
Good for you in moving to the intermediate class in printmaking, I'm sure you will love it as you did the earlier classes. It will be interesting to see what we both come up with this fall, hmm?
Ah, the liatris blooms really do look comfortable in their stony crystal bath. It still hasn't cooled down much around here either and although they've been forecasting storms tomorrow for weeks that day hasn't yet come.
It seems the cost of doing just about anything enjoyable keeps skyrocketing faster than we can keep up. I know that considering your skills and talent the money paid for the studio time will be funds well spent.
Susan, no sign of thundershowers or rain here yet. It is a pleasant temperature outside while the house is still warm from yesterday's heatwave, lacking breezes to cool it down much. Oh, I feel some air movement at last, so we should sleep better tonight.
Thanks for the vote of confidence. The cost of going to a printmaking studio is high, as well as the materials which mean I rarely make a profit on sales. I seem to be doing this for myself. I get more done there than in my small home studio so I feel it is good for me both artistically and emotionally, and I enjoy my fellow artists there. I keep thinking I must phase into something I can do at home but so far have not succeeded in more than organizing my work, doing sketches or preparing collagraphs, that sort of thing. Home is a distraction.
Know the feeling, yesterday was like that here too, and I felt 'all anyhow', but in fact when I looked back at the the day I had actually accomplished quite a number of smaller but quite important things, it just felt like a struggle. This morning is cool and misty-moist and a great relief.
I'd never thought to cut liatris, though in fact you do sometimes see them in florists' bunches, these photos are lovely and serene.
Lucy, a struggle it is when it's hot and muggy. Last night there was lightning far off, but no rain. Same as you this morning. I wouldn't mind a decent rain to give the garden a good drink.
I had this liatris with some hydrangeas originally, which did not last as long as these, hence this spare arrangement. I rather like the shells to give interest.
I used to like the heat, having lived in tropical countries for long periods, but now I find it hard to cope with so I sympathise, Marja-Leena. And as you can imagine, my loft-studio is like an oven in summer. However this year summer has only rarely made an appearance in London so I shouldn't complain about its late arrival in the last few days!
Glad you'll be getting back to your printmaking soon. I was thinking of having a motor fixed to my etching press so that turning the wheel would be easier under full pressure but when I found out the astronomical cost, I gave up that plan!
Good for you! I'd love to join a studio again. Anyway, I hope that you get a lot out of it... it's true that a studio is really wonderful motivation! (Unless the heat keeps on for you... my old printing studio at least, was murder in hot weather!)
Natalie, I didn't mind it in my youth in Winnipeg so much but later less and less, is it part of aging and being busier with more responsibilities.
I'm sorry to hear the cost of motorizing your press is so great. I hope you can still manage to use it. I still remember with envy your study and that you have your own press! We have several manual presses and one motorized in the print studio. I use the latter for large prints admittedly but like the cute little guy for small works.
Jodi, yes, the motivation is a good thing! Is there a printshop in your town that you could join? Ours does get hot in the summer (when I don't usually attend) and some early fall or late spring days. I am far more energetic in cool weather.
I suppose it's good that as I sigh over the August light (lovely but cool), there are some people who are happy the days are cooling!
Marly, as I've written before, you as a Southern girl love your heat and I, as a Northerner dislke too much of it. Oh, I know, when the cold monsoons of winter come....

subset: commoncrawl


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Publication Archives
August 18, 2011
Carbon County News
New superintendent looks forward to job challenges
Painter preps for artists
Price City breaks ground on new trail
Torrent of mud hits NE Price
1964: Inferno destroys Helper Central, river of flames in Price
Carbon Avenue to close Sunday
Climbing to the top
Utah Fast Pass roars into Helper
1 injured in rear-end collision
Rock art group to hold symposium in Price
For the Health of It
Carbon Sports
Improving girl's soccer team working through preseason
Carbon High girls tennis squares off against Uintah
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Local residents join in nationwide protest against DCFS, family court system
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Freels Bend Cabin, the oldest historical structure in Oak Ridge, will be the focus of the May 10 meeting of the Oak Ridge Heritage and Preservation Association.
The meeting starts at 7 p.m. at the cabin, which is on U.S. Department of Energy-restricted land but is open to the public for this meeting.
Louise Freels will discuss stories of her youth spent in the structure that was built in 1844.
Rockwood 2000 kicked off last summer with something new and different — and Plaid-a-Palooza was such a suc- cess that the group's members decided to do it again this year.
The 2012 Plaid-a-Palooza party will be from 6 to 9 p.m. May 18 in Rockwood Street Grill.
"It is simply to come and have fun celebrating the beginning of summer," said Sandy McIntosh of Rockwood 2000. "So come out and enjoy the fun.
Those who attend are encouraged to wear their favorite and funky plaid duds.
I have been thinking about how hope can bring much joy and happiness into our life.
If we hope for the best, then most often our hopes will come true.
It sometimes brings us showers of blessings, just when we need them most. A visit from a friend we haven't seen in months, like just yesterday, when my friend Anna Lou Calkins came for a brief visit, taking time out of her busy day to see me.
A nice lady I had hoped would surely stop by if she could find me here at Victorian Square. She did.
Alma Kilgo Moore recently passed away in Centinela Medical Center in Inglewood, Calif.
Service was held for her at Panuel Missionary Baptist Church, where she was a faithful member.
Alma was a resident of Harriman, so they had a service for her here at Evans Mortuary on Tuesday, May 1. The Roane County Community Chorus provided the music, and Margie Moore sang a solo. The Rev. James Guthrie gave the eulogy.
Donna Reichle of Kingston was honored during a writing contest in conjunction with the recent Tennessee Mountain Writers annual conference.
Reichle received second-place recognition in the Inspirational category for "The Infusion Room."
Conference workshop leaders were Joseph Bathanti, fiction; Doris Gove, writing for young people; Katy Koontz, editing; Karen McElmurray, nonfiction; and Rita Quillen, poetry.
Nashville essayist and novelist Lorraine Lopez was the banquet speaker.
Babahatchie Community Band will have the last of its indoor concerts for the season on May 6.
The concert will begin at 3 p.m. in Harriman High School's James Williamson Auditorium. Admission is free.
"The Bay State March" by W.F. Burrell will kick off the concert.
"If you listen close, you will hear a familiar tune in the march," promised band member Alison Westrich.
25 Years Ago Tennessee's safety belt law celebrated its one-year anniversary. Fatality figures for the year recorded a 40-percent drop which officials attributed to increased safety belt use.
10 Years Ago
Roane County ElderWatch is observing World Elder Abuse Awareness Day on June 15 by educating the public to the problem through a children's poster contest for ages 6-12.
There are two contest themes: "Are Grandma and Grandpa OK: What Does Elder Abuse Look Like to You?" and "What Would the World Look Like Free of Elder Abuse?"
Children will compete in age categories of 6-8 and 9-12.
Prizes will be awarded in each age category.
Medic Regional Blood Center is experiencing a critical blood shortage and is struggling to meet the needs of 27 hospitals in East Tennessee and Southeast Kentucky.
"Collections have been low for us and the need from our area hospitals have been on the rise, said Christi Fightmaster of Medic public relations. "We are operating on a one-day supply of blood."
Donors in Roane County have a number of opportunities to do their part. Blood drives will be:
Visiting the Early Morning Coffee bunch last Monday was Carl Farmer. We study the Bible at 10 a.m. each Monday at St. Mary's Baptist Church. The Rev. Jesse Williams is the instructor. Everyone is welcome.
Our deepest sympathy is extended to the family of Charles Salon, who recently passed away in Oak Ridge Methodist hospital. He was a dear friend of Herbert Griffin, and both were members of the Masonic Lodge.


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Increase in fatty acid synthetase content of 3T3-L cells undergoing spontaneous and chemically induced differentiation to adipocytes. | |
MedLine Citation:
PMID: 92315 Owner: NLM Status: MEDLINE |
3T3-L fibroblasts differentiate into adipose cells when maintained in a non-growing state. The specific activity of fatty acid synthetase of differentiated cells was 25--30-fold higher than that present in 3T3-L fibroblasts or in 3T3-C2 cells that possess an extremely low incidence of differentiation to adipocytes. The results of immunochemical analysis indicate that the increased specific activity of fatty acid synthetase in the differentiated cells is due to an increase in the cellular content of this enzyme. The rate of conversion of adipose cells was accelerated by brief exposure of confluent non-growing cultures of 3T3-L cells to 3-isobutyl-1-methylxanthine. This was accompanied by an increase in the specificity activity of fatty acid synthetase, which was also shown to be due to an increase in the cellular content of this enzyme. The continuous presence of 3-isobutyl-1-methylxanthine in the culture medium was not required to elicit the morphological and biochemical changes in 3T3-L cells that occurred many days after the removal of the inducer but earlier than the onset of spontanous differentiation. |
P M Ahmad; T R Russell; F Ahmad |
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Publication Detail:
Type: Journal Article; Research Support, U.S. Gov't, P.H.S. |
Journal Detail:
Title: The Biochemical journal Volume: 182 ISSN: 0264-6021 ISO Abbreviation: Biochem. J. Publication Date: 1979 Aug |
Date Detail:
Created Date: 1980-01-24 Completed Date: 1980-01-24 Revised Date: 2009-11-18 |
Medline Journal Info:
Nlm Unique ID: 2984726R Medline TA: Biochem J Country: ENGLAND |
Other Details:
Languages: eng Pagination: 509-14 Citation Subset: IM |
Export Citation:
APA/MLA Format Download EndNote Download BibTex |
MeSH Terms | |
pharmacology Adipose Tissue / cytology*, enzymology Animals Cell Differentiation Cell Line Fatty Acid Synthetase Complex / immunology, metabolism* Fibroblasts / cytology, drug effects, enzymology* Mice |
Chemical | |
Reg. No./Substance:
28822-58-4/1-Methyl-3-isobutylxanthine; EC 6.-/Fatty Acid Synthetase Complex |
Comments/Corrections |
From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine
Previous Document: The relation of heart rhythm to postextrasystolic potentiation.
Next Document: Immunologic regulation in pregnancy.


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Council Coverage
At the October 17 University Council meeting, President Rodin pointed out that due to the "horrible events of September 11" Council did not meet last month, making this the first meeting of the semester. Dr. Rodin then announced the appointment of Council's new moderator, Dr. Larry Gross, who served as chair of the Faculty Senate and chair of the Council Steering Committee last year.
Provost Robert Barchi thanked the UA for its efforts in helping to raise $25,000, which was recently presented to the Red Cross for its disaster relief fund. Dr. Barchi said he was "incredibly proud of the students."
Christopher Leahy, chair of GAPSA, invited the University community to the October 19 ribbon-cutting ceremony for the new Graduate Student Center.
Vice President for Public Safety Maureen Rush presented a report on campus safety and security in which she noted a number of accomplishments from fiscal year 2001 including national accreditation and crime reduction. She also mentioned the upcoming information sessions to deal with handling suspicious packages safely, anthrax concerns and other timely topics on October 25 and 26.
VPUL Valarie Swain-Cade McCoullum presented a progress report on the implementation of the twelve recommendations concerning services to students with disabilities which were approved by the President and Provost as published in the Review Team's report (Almanac September 4).
There were also two annual reports presented from last year's Council committees: Admissions and Financial Aid was given by committee chair Dr. Abba Krieger; followed by Recreation and Intercollegiate Athletics which was given by Dr. Edward Lally. Both of their reports were previously published (Almanac September 11).
Almanac, Vol. 48, No. 9, October 23, 2001
Tuesday, October 23, 2001 Volume 48 Number 9 www.upenn.edu/almanac/
For those who want to get away--international travel advisories; fellowships for research abroad and accommodations in London.


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37 year old man | Wayzata, MN, USA | Seeking women 27-40 within 50 miles of Minneapolis, MN
I know the difference between your and you're.
After traveling across the country for business (every Marriott looks the same..trust me), I've had the opportunity to call Minneapolis home the past 6yrs. I absolutely love it here. I'm lucky enough to have a career that I love, live close to family and be around friends that I have known since we were peeing in diapers. I am driven, educated, sarcastic, athletic, honest, confident, humble, sincere, and one hell of an uncle (I have 4 nieces and nephews that I adore). I'm their favorite, just ask them. I'm looking for someone that loves to laugh at themselves, enjoys trying new things, self sufficient, has a career, educated, confident, goofy, independent and knows how to tie lines on the boat better than me. I'm terrible at it.
Alumni connections , Coffee and conversation , Business networking , Cooking , Dining out , Music and concerts , Exploring new areas , Playing cards , Playing sports , Travel/Sightseeing , Volunteering
Baseball, Basketball, Bowling, Cycling, Football, Golf, Hockey, Running, Skiing, Swimming, Tennis / Racquet sports, VolleyBall, Walking / Hiking, Weights / Machines
I exercise 3-4 times per week.
Barrio, Psycho Suzi's, Bulldog, Butcher and the Boar, Porter, Cov, McCormick's, Capital Grille, Smack Shack, Riviera Maya, Cabo, Sunny Seattle.
University of North Dakota, Grand Forks, ND
Pontoon on a sunny summer day, walking down the fairway in the spring, biking, flip flops, ski resorts, bull markets, wearing a suit, comfortable jeans, nieces and nephews, laughing until my cheeks hurt, seeing old friends, holidays.
Minneapolis is a great city, so I try and enjoy it as much as I can. Boating on the lakes, concerts, hockey games, Saturday morning tee times, dinner on a patio, biking, walking around Calhoun.
WSJ, Star Tribune, 1,000 work emails a day.
Him | What he is looking for | |
Appearance | ||
Height: | 6'2" (187cms) | 5'0" (152cms) to 6'2" (187cms) |
Body type: | Athletic and toned | Slender, About average, Athletic and toned |
Eyes: | Brown | No preference |
Hair: | Dark brown | No preference |
Lifestyle | ||
Smoke: | No Way | No Way |
Drink: | Social Drinker | No preference |
Occupation: | Financial / Accounting / Real Estate | No preference |
Income: | I'll tell you later | No preference |
Relationship: | Divorced | Never Married, Widow / Widower, Divorced |
Have kids: | No | No preference |
Wants kids: | Someday | Definitely, Someday, Not sure, Probably not |
Background | ||
Ethnicity: | White / Caucasian | No preference |
I know a few Ole and Lena jokes. |
Faith: | Christian / Other | No preference |
Languages: | English | English |
Education: | Bachelors degree | Bachelors degree, Graduate degree, PhD / Post Doctoral |
Harvard of the Midwest - University of North Dakota (Go Sioux!) |


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Series Information: Bride Series
Comment |
Rating: Weighted - 7.83 / Average - 7.8 of 10 (17 votes)
Description's Source: A gripping series of historical romance novels, Catherine Coulter's Bride series will enthrall you with the antics and adventures of the Sherbrookes. You won't want these stories to end, especially after you make the acquaintance of the Sherbrooke Ghost! |
Genre: Fiction→ Romance→ Romantic-Suspense |


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Our TARENTATEC boys have been quite active these days. Inside the former "home sweet home" rehearsel sheds in the "Baracke" of Ilmenau (the band members have moved to Dresden and Berlin lately) they recorded four brand new songs:
Julia's Daydream
Well Done
Catch Breath
We were allowed to listen to the roughmix and, well, let's put it like: YEAH!
The songs will not be released on a seperate album, instead they'll be taken on the first "Discorporate Records Sampler" coming in late 2007 or 2008. This one will contain official songs as well as previousely unreleased material of our roster, but foremost the presentation of our newly signed bands. Some bits to listen will soon be uploaded to TARENTATEC's Space.


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My Reviews & Blog
Blow my whistle baby , whistle baby :D
11.15.2012Im so happy.. Have you heard the news?
Sweeet Loveღ
10.23.2012Yooo! Hi, Wassup? How are you? Good.
I'm kay..
Yes, the girl who likes Chris Brown..
But morely the dopest blunt you can ever smoke.
I'm super down to earth. Like those b****es who be eatin' scooby snakes singing " Gotta Have It " while scratchin' her balls.
I'm indeed a female, but my personality is a total hermaphrodite.
Known, Loved & Happy is what I am.
It takes a whoooole lot to break me down. So if there's any bullies on here, you might wanna beat my ass before my sarcasticness slaps yours.
Am I the only mf here who dies over Saints Row?


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America's Next Top Model
America's Next Top Model 15
Exclusive: Alexia "Lexie" Tomchek talks 'America's Next Top Model'
By Reality TV World staff, 10/12/2010
Alexia "Lexie" Tomchek's
America's Next Top Model
experience came to an end when the show's judges eliminated her at the fifteenth season's fourth elimination panel.
On Friday, the 18-year-old from Geneva, IL talked to Reality TV World about her time on Top Model -- including whether she agreed with
Tyra Banks
' comment that she didn't seem "invested" in her photos, who she felt offered non-constructive criticism that was sometimes "just mean," how she knew she was going home, and what she thought of the show's challenges.
Reality TV World: Before she eliminated you, Tyra questioned whether you wanted to be there and said you didn't seem "invested" in your photos. What was your reaction to that at the time and do you still feel the same way now?
Reality TV World: Top Model 15
More Top Model 15 News
Lexie Tomchek:
I actually responded to Tyra when she said that, I said that I don't know why that was even brought into question because clearly I wanted to be there.
I didn't understand what she was saying at that point. I don't know if that necessarily made sense, but I definitely wanted to be there and it's unfortunate that they thought otherwise.
Reality TV World: Tyra did still seem to be a big believer in you. I think she said you're "genetically a model" and you just needed more practice.
Lexie Tomchek:
Yeah. That was nice of her to say, but a lot of what I saw in deliberations -- I'm not sure if you see those things -- but when she said "you're genetically a model" it did show me that I was there for a reason. It least a reason other than drama. (laughs)
Reality TV World: The judges' biggest frustration with you was that you didn't seem to be able to bring your personality to your photos. Did you feel that at the time or were you frustrated when they kept telling you that?
Lexie Tomchek:
I don't know what they expected me to do. I mean they told me all these things but never really showed us how. It was never elaborated on and -- I don't know, I don't know what they wanted me to do.
Like how am I going to show my personality in a Mexican wrestling photo shoot? I'm not quite sure, so.
Reality TV World: Did you ever have the opportunity to ask them [what they meant] when they told you that?
Lexie Tomchek:
No. So it's one thing that they gave us the critique, but it was never elaborated on. I don't know, I don't know what I was supposed to do with that information. (laughs)
Reality TV World: What was your reaction to Karolina's visit?
Lexie Tomchek:
Oh, I was so excited when she came to the house, it was such a surprise. She was so nice. She was incredibly friendly, I mean she answered any questions that we had and she seemed like she genuinely wanted to help us. She was so nice.
I got to talk to her after I got eliminated too, and she was very supportive and she gave me a lot of compliments. She was really nice.
Reality TV World: Did you ask her how to show personality in your photos?
Lexie Tomchek:
She told me... I can't remember exactly what she said about that, but she said I definitely stood out out of the girls to her and I won't have a problem getting work, so that was definitely encouraging to hear from her.
Reality TV World: That's good. What did you think about the treadmill challenge? Even by
Top Model
standards, that seemed kind of wacky.
Lexie Tomchek:
Ah, yeah. (laughs)
I think that was less wacky than the concept of the photo shoot, but... it was definitely interesting, I dunno. It was dangerous as well. We had to do it twice actually.
Reality TV World: What was the second time for?
Lexie Tomchek:
We just went the first time and then we went back and they were like "you're doing it again" and they put the speed up. So, that was great. (laughs)
It's a good thing no one got seriously hurt, because it would not have been difficult to actually fall backwards and land on your head. So I'm really glad that didn't happen.
Reality TV World: Yeah, it seemed pretty strange. Obviously you had your issues with Kasey during your time on the show. What did you think of her victory scream? I know she was excited, but it kind of seemed in poor taste, especially given strained relationships with some of the other girls.
Lexie Tomchek:
Yeah, that actually wasn't her initial reaction, her initial reaction was even stranger. But then that's what she did when we called her out. (laughs)
Originally she just went "Yayyyy." And we were all like, "Right, that's all when you unjustly won this challenge?"
Reality TV World: Unjustly?
Lexie Tomchek:
Reality TV World: What do you mean by that, can you elaborate?
Lexie Tomchek:
Yeah, I don't think anyone other than Kasey herself felt that she necessarily deserved it.
My critique, I guess the reason I didn't win, was because I didn't take the crowd's energy and feed off of it. So when Kasey smiled and winked at the crowd and waved, I guess that's what I'm supposed to do.
Which I've never seen on the runway, but...
Reality TV World: Well you've probably never need treadmills on the runway either, probably (laughs)
Lexie Tomchek:
That's true. So treadmills while smiling and waving and laughing at the crowd in interesting (laughs)
Reality TV World: That's a speciality... (laughs)
Lexie Tomchek:
Yeah, I guess that's something really unique.
Reality TV World: What are your general thoughts about Kasey? You two obviously had a couple of disagreements about bobby pins and food while you were there.
Lexie Tomchek:
There's a lot more to that, a lot more than what was shown. I think the most trivial things were shown.
I definitely still don't get along with her, don't plan on talking to her ever. Apparently she made a lot of comments to me on the Internet, so she hasn't changed -- that's good to know.
Reality TV World: Was there any one particular thing that caused the issues between you two then?
Lexie Tomchek:
It's pretty much her overall attitude and she definitely has this "Debbie Downer" thing about her. She kind of brought the whole group morale down.
When she would walk into a room it would just be silent, because no one wanted her to come in. She'd either brag or complain or be nasty to someone. Like when she knew someone had a bad photo shoot she loved to ask them about it and be like, "Oh, so you think you're going home, huh" and rub it in. I don't know why she did things like that.
And she's just very inconsiderate. I mean when you can get the entire house of girls -- including the nicest girls, like Rhianna, Jane and Ester -- when you can get people like that to not like you, you have to really be doing something wrong.
It doesn't take much for me not to like you, but for girls like that -- she definitely isn't nice.
Reality TV World: What were your general impressions of the wrestling photo shoot?
Lexie Tomchek:
Honestly, if I was to get eliminated at any photo shoot in the history of
Top Model,
I think this is good one. Because I still don't quite understand how Mexican wrestling is high fashion. But I guess it is.
I don't know, I don't mean to be bitter, I'm being completely honest. Like if I was to be eliminated, it's better that -- something I find ridiculous -- than something that's genuinely high fashion like next week's shoot.
What I did, I don't think it is [high fashion]. I mean I guess it's good I got eliminated then, it's just the way I'm trying to rationalize it. (laughs)
Reality TV World: No, I understand -- it doesn't seem like a practical thing.
Lexie Tomchek:
Yeah, it's something that I don't plan on ever running into again in my career, and I plan on having a good one. (laughs)
Reality TV World: After the wrestling photo shoot ended, you were shown admitting you were worried it hadn't gone well for you, but how concerned were you? Were you worried it had gone so bad that you thought were probably going to be eliminated or did your elimination come as a surprise?
Lexie Tomchek:
No, during the photo shoot -- it was actually midway through the photo shoot -- I knew I was being eliminated. Partially because [Jay Manuel] said "I'll be surprised if you're here next week."
Reality TV World: That's a good hint.
Lexie Tomchek:
The feedback I got from him, sometimes it was borderline just mean and not even constructive. And part of me wanted to be eliminated because I was over that. I mean it's one thing to be constructive, but he always seemed to be mean.
I knew I was going home and I made it pretty far, I think I made a good mark. So I'm not upset about it. I don't think I was cheated out of anything, I think it was fairly deserved.
Reality TV World: So I guess it's safe to say that when you got to panel and the judges all seemed to say pretty negative things -- at least based on what they showed on the episode -- that didn't come as a surprise to you?
Lexie Tomchek:
No. It wasn't a pretty picture, I mean none of it. All of our poses were given to us, we weren't able to really choose them.
So I also kind of got mad that part of the show [was] that you got torn apart for whatever pose you were in but you didn't choose it and you don't really have an option to not be doing that. And that was part of my critique, which I found interesting.
But it's not like I could talk back. Like I couldn't be, "Oh, the photographers made me do that, they had that plan for me ahead of time."
Reality TV World: What do you think about Anne? She seemed to think she had struggled at this week's photo shoot and still won best photo again, giving her a record-setting four in row to start the competition.
Lexie Tomchek:
I love Anne. It's not my place to say if she really deserves it or not, but if anyone is to get multiple first call-outs in a row Anne definitely deserves it.
She has such a great look, she's so talented, and has one of the best personalities. She can manage something like that without having it go to her head. I'm really happy for her.
Reality TV World: What are your thoughts on the pre-season controversy with the promo about how small her waist is?
Lexie Tomchek:
Anne and I actually keep in close contact, we talk. Especially around that time, we talked every day. And I kept saying, "I can't wait until they see the fried Oreos because then no one is going to say Anne is anorexic." She eats deep-fried food.
Reality TV World: What was your reaction to the news that you were competing for
Italian Vogue
this season?
Lexie Tomchek:
Oh my god! Between that and the fact that the contract was IMG, I freaked out. I was so excited and my first thought was that there was a reason I got in a car accident going to the Cycle 14 auditions.
Cycle 15, they definitely raised the stakes, and I was just so happy to even be chosen to be in the running to be on the cover.
Reality TV World: Do you think it made a big difference in how the girls approached the competition?
Lexie Tomchek:
I don't know about the other girls [but] it didn't change that much for me. I mean I was definitely looking forward to more high fashion photo shoots and challenges rather than the ones that are gimmicky.
Reality TV World: So much for that. (laughs)
Lexie Tomchek:
Yeah. (laughs)
I mean that's what I was really looking forward to.
Reality TV World: So are you a believer that the fact that the prize now includes
Italian Vogue
is going to make a big difference in how much success
Top Model's
winner has?
Lexie Tomchek:
I think it definitely gives the winner a leg up, but I think it really depends on what they do with it and how they work it out.
Reality TV World: Even excluding the whole makeover prank that we saw, you seemed to have a reputation as the house jokester. Would you say that was an accurate portrayal?
Lexie Tomchek:
Oh absolutely. Being the house jokester was definitely more accurate than the first episode where I was the total bitch. (laughs)
That's definitely more my personality, I'm definitely more not so serious. More outgoing rather than constantly gossiping and fighting and being a bitch. That's not me and I know that's how it seemed on TV, but I'm definitely more into having fun and not being so serious.
Reality TV World: This week's episode showed you calling yourself a "really, really strange person."
Lexie Tomchek:
Reality TV World: Can you elaborate on that a little bit?
Lexie Tomchek:
Yeah, I'm definitely weird. Actually, my friends and I are all weird. I mean not like complete freaks -- I can still be social with the general public. But there's definitely a quirkiness, it's perfect that I was put in the quirky group.
Part of it is that I don't take myself so seriously, and I really need to joke around. I dunno, I can definitely make fun of myself and I'm never too cool for anything.
So when someone says "it's impossible to eat six saltine crackers in under a minute, we're bored, how about someone tries it," I'm like "I'll do it."
I don't really care if it makes me look like a complete idiot on national television, it's something that I would do. I'm going to be myself not matter what people are going to think.
Reality TV World: What made you decide to do the makeover prank?
Lexie Tomchek:
Anne and Rhianna and I were home alone at the time, and leading up to that it's all any of us talked about. I mean every day we'd wake up and we'd be like "is today makeovers" and just hope somehow it would be makeover day.
And then once Tyra gave us the hints, it was definitely something that was easy to take advantage of, so we came up with the prank. It stirred things up, but not in a crazy, "let's get in fights" dramatic way, but more of a funny way.
It gave us something else to focus on, and I think it was a good distraction, if anything. We don't have a lot to do in the house. We can't have iPods, magazines, books. We can't write.
We can fight or eat or pull pranks on each other, so I guess I chose to do all of those things. (laughs)
Reality TV World: Earlier you mentioned you got into an accident on the way to the Cycle 14 auditions, was that the first time you had attempted to apply?
Lexie Tomchek:
Yeah, I was actually too young to even apply, I was never old enough. I'm still 18 now -- actually until next week, then I'm 19. But I think I just would have made the cut, and since I finally decided to audition we got in a car accident on the way there.
And then on the way to Cycle 15 auditions, we witnessed a car accident happen to the car next to us on the same stretch of road!
Reality TV World: I'm assuming you were fine in the Cycle 14 accident, it was nothing serious?
Lexie Tomchek:
No, it wasn't serious. I mean I have some back issues, I tore the ligaments in my back and I have long-term back and neck injuries. But it's not like anyone lost a limb.
Reality TV World: Oh geez.
Lexie Tomchek:
Everyone was able to walk away.
Reality TV World: But [long-term back and neck injuries] still sound pretty serious.
Lexie Tomchek:
I was out of commission for a while, but it's not that bad.
Reality TV World: After you were eliminated, was there anyone in particular that you began rooting to see win
Top Model?
Besides "not Kasey," I guess.
Lexie Tomchek:
Yeah, I'm probably not on Kasey's side but I like all the girls except for Kasey. I really did get along with everyone else.
But Anne was my good friend and Anne's already killing the competition, so I'm definitely "Team Anne."
Reality TV World: What's next for you now, are you continuing to pursue modeling?
Lexie Tomchek:
Yeah, as soon as I'm done with this interview and done walking my dog I'm going to an agency for an open call. I'm definitely going to try and get a modeling agency and do that, but I also really want to put most of my time and energy into acting and I want to try and get that career going.
So hopefully everyone will see me on TV and in movies soon.
Reality TV World: So are you still in Chicago then?
Lexie Tomchek:
Yeah. I'm living in Chicago still now so there's not that much that I can do, but it is good for commercials. So hopefully I can get some commercial acting under my belt before I make the big transition to one of the coasts.
(Photo credit The CW)
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Vaccines > MCV4 Q&As about Meningococcal Conjugate Vaccine (MCV4) during a time of limited supply Meningococcal (Groups A, C, Y and W-135) Conjugate Vaccine
NOTE: Any delays or shortages of a vaccine can be viewed on the Current Vaccines Delays and Shortages page.
At present, demand for MCV4 is exceeding supply. The Advisory Committee on Immunization Practices (ACIP) recognized that supply might be limited during the first few years following the original recommendations. Adolescents at high school entry and college freshmen living in dormitories should receive the vaccine, while children 11-12 years of age should be deferred until more vaccine is available. Sanofi-Pasteur, the manufacturer of MCV4, is working to increase production of the vaccine.
Because demand for MCV4 is at its highest during the "back to school" season, interim recommendations were made to target those as highest risk for disease during this period.
It is projected that there is enough vaccine to meet the demand in the currently recommended groups (using the interim guidelines); however, all providers may not be able to get vaccine as soon as they would like.
The risk of your child getting meningococcal disease is relatively low. The risk of meningococcal disease begins to increase in later adolescence. Because MCV4 supply is currently limited, adolescents at high school entry and college freshmen living in dorms, who have a higher risk of disease, should receive the vaccine. When more MCV4 is available, your child should get vaccinated.
MCV4 is a new vaccine that should provide longer-lasting protection than the prior meningococcal vaccine used in the US. A child who receives the vaccine at 11-12 years of age should be protected against most meningococcal disease through college. The recommendation to give the vaccine at 11-12 years of age was made because there is a recommended doctor's visit at that age. Your child will still benefit from the vaccine if it is given when the vaccine supply increases.
Vaccination of persons 11-12 years of age should be deferred until more vaccine is available. If possible, providers are encouraged to keep track of the children whom did not receive MCV4 and recall those persons when MCV4 becomes available. Those who are unable to be reached should receive MCV4 upon high school entry.
You may be able to refer your patient to your local health department if they have vaccine available and the patient is Vaccines for Children (VFC) eligible. You may also contact Sanofi-Pasteur at 800-VACCINE (800-822-2463) if you have questions about ordering vaccine.
In most cases, MCV4 is preferable to the polysaccharide vaccine because it induces a longer-lasting immune response; however, the polysaccharide vaccine (MPSV4) is highly effective against meningococcal disease caused by serogroups A, C, Y, and W-135, and may be used instead of MCV4. The polysaccharide vaccine is a good alternative in persons who have brief elevations in disease risk, such as college freshmen living in dorms.
Sanofi-Pasteur expects the current vaccine supply limitation to be resolved in the fall of 2006. Further notice will be given when the interim guidelines no longer need to be followed. Updates on vaccine supply are available on the Current Vaccines Delays and Shortages page.
Return to main MCV4 page
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This page last modified on July 18, 2006 Content last reviewed on July 14, 2006
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text:
In 1891 Tretorn was founded by Henry Dunker in Helsingborg, Sweden, setting the stage for one of the most enduring success stories born from the late industrial revolution. Dunker's devotion to both business and his "extended family" of employees is legendary. Well ahead of his time, he offered his work force free health care and instituted day-care and a kindergarten on-site. Not surprisingly, this foundation of good will and good work continues to bear impressive results.
Rich in heritage, Tretorn's past is important to what the brand is today. From the early days as a tire maker to its glory days as the shoe of choice for avid tennis players, the past provides an authentic framework for everything that defines Tretorn shoes. And it is with this foundation that Tretorn ensures its commitment to high quality rubber manufacturing for generations to come.


text:
- Northern New York Newspapers
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UTICA Tyler Young knocked in a rebound after Devin Pages slap shot on a fastbreak to give Massena a 2-1 victory in overtime Saturday during the state Division I hockey semifinals at the Memorial Auditorium.
Youngs goal came 3 minutes, 50 seconds into overtime and sent Massena to the championship game, scheduled for 12:30 p.m. Sunday.
In the final, Massena will take on Ithaca, which defeated Scarsdale 6-4 in the other semifinal.
Massena (18-5-2) rallied from an early 1-0 deficit, scoring with 3 seconds left in the first period on a shot by Patrick Manning to tie the game 1-1. The teams played scoreless hockey until Youngs overtime goal.


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Author Comments
Just a quickie I did today whilst listening to the Magic Pie - 'Circus of Life' album. Check them out if you like Prog Rock.
This picture has no story, it was just a quick crappy just for fun.
"Stay clean, stay healthy, stay alive. Have a piece of Magic Pie!"
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Like it. A very colourful drawing. Kind of different from your other style, but it's nice. Keep up the good work.


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[authors: Robert S. Hertzberg, Michael H. Reed and Lisa B. Petkun]
In an important recent decision, United States v. Quality Stores, Inc., et al.,1 in which Pepper represented the prevailing party, the U.S. Court of Appeals for the Sixth Circuit held that supplemental unemployment compensation benefits (SUB payments) paid by a bankrupt company to its former employees were not wages subject to taxation under the Federal Insurance Contributions Act (FICA). Accordingly, the employer and its former employees were entitled to refunds of amounts paid to the Internal Revenue Service (IRS) on account of FICA taxes from severance payments that had been made after the employer filed for bankruptcy. The Sixth Circuit declined to follow a contrary 2008 decision on the issue of the Federal Circuit, CSX Corp. v. United States,2 the only other court of appeals decision to address the issue. The refund claim at issue in Quality Stores totals approximately $1 million (plus interest) and it is estimated that there are similar pending refund claims totaling over $4 million.
Quality Stores, Inc. was the largest agriculture-specialty retailer in the country serving farmers, hobby gardeners, skilled tradepersons, and do-it-yourself customers. In October 2001, an involuntary Chapter 11 bankruptcy petition was filed against Quality Stores. Quality Stores consented to the Chapter 11 petition and its affiliates subsequently filed voluntary Chapter 11 petitions. Prior to and shortly after filing for bankruptcy, Quality Stores closed all of its stores and distribution centers and terminated all of its employees. Quality Stores made severance payments to those employees whose employment was involuntarily terminated pursuant to two severance plans, one established before it filed for bankruptcy and the other established during the bankruptcy case. Neither of the severance plans tied the payments to the receipt of state unemployment compensation, nor were the payments attributable to the provision of any particular services by the employees. The parties stipulated that the severance payments "resulted directly from a reduction in force or the discontinuance of a plant or operation."
Because the severance payments constituted gross income to the employees for federal income tax purposes, Quality Stores reported the payments as wages on W-2 forms and withheld federal income tax. Quality Stores also paid the employer's share of FICA tax and withheld each employee's share of FICA tax. The IRS contended that most SUB Payments constitute wages subject to FICA tax except for SUB Payments that satisfy an 8-factor test established in certain IRS revenue rulings, including a requirement that the payments be tied to the receipt of state unemployment compensation benefits. Although Quality Stores collected and paid the FICA tax, it did not agree with the IRS that the severance payments constituted wages for FICA purposes. Quality Stores took the position that the severance payments were not wages subject to FICA tax.
Therefore, in September 2002, Quality Stores timely filed with the IRS forms on behalf of itself and certain of the former employees seeking the refund of all of the amounts paid for FICA tax, totaling approximately $1 million. After the IRS failed to allow or deny the refund claim, Quality Stores commenced an adversary proceeding in the bankruptcy court to recover the refund in June 2005. The parties stipulated that, to the extent that the refund claim was allowed, Quality Stores would also be entitled to recover interest on the claim.
Lower Court Decisions
In February 2008, the bankruptcy court ruled in favor of Quality Stores, holding that the claimants were not liable for FICA taxes and were entitled to a refund.3 In its opinion, the bankruptcy court relied, in part, upon the decision of the Court of Federal Claims in CSX Corp., Inc. v. United States.4 However, subsequent to the bankruptcy court's decision, the Federal Circuit issued its decision in CSX, reversing the Court of Federal Claims. Based upon CSX, the government moved for reconsideration of the bankruptcy court's decision. In August 2008, the bankruptcy court granted the government's motion for reconsideration but declined to follow the Federal Circuit's decision in CSX and ratified its prior decision. The government appealed the bankruptcy court's decision to the district court. In February 2010, the district court also declined to follow CSX and affirmed the bankruptcy court.5 In April 2010, the government appealed to the Sixth Circuit.
Origin of SUB Payments
In its opinion affirming the lower courts, the Sixth Circuit noted that the concept of SUB payments first appeared during the 1950s, evolving from the demand by organized labor for a guaranteed annual wage. SUB plans were developed "to assure workers of employment security regardless of the number of hours actually worked, rather than to provide employees with additional compensation for work performed."6 When employers began adopting plans under collective bargaining agreements to fund trusts for the purpose of making SUB payments to employees in the event of unexpected job layoff or termination, "it was critical that SUB payments not be characterized as 'wages.'"7 If SUB payments constituted "wages," then "unemployed workers could not qualify for unemployment benefits under most states' laws, and the unavailability of unemployment benefits would largely defeat the purpose of SUB payments."8
Definitions of 'Wages' and 'SUB Payments'
Congress imposed the FICA tax on employee wages to fund the Social Security and Medicare programs. The employer collects the employee's share by deducting the tax from wages as they are paid. The employer also pays a matching tax on the wages paid to the employee. Congress defined "wages" for FICA tax purposes (with certain exceptions) as "all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash …"9 "Employment," for purposes of FICA, means "any service, of whatever nature, performed … by an employee for the person employing him."10 For purposes of income tax withholding, the Internal Revenue Code (IRC) contains a nearly identical definition of "wages."11 In Rowan Cos. v. United States,12 the Supreme Court examined the plain language and legislative histories of the FICA and income tax withholding provisions and concluded that Congress intended the term "wages" to carry the same meaning for purposes of both FICA and federal income tax withholding.
The withholding tax provisions of the IRC also contain the following definition of SUB payments:
amounts which are paid to an employee, pursuant to a plan to which the employer is a party, because of an employee's involuntary separation from employment (whether or not such separation is temporary), resulting directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions, but only to the extent such benefits are includable in the employee's gross income.13
SUB Payments Are Not Wages
Based upon the undisputed facts as stipulated by the parties, the Sixth Circuit had little difficulty finding that the severance payments made by Quality Stores satisfied this statutory definition. The court then noted that the IRC provides that a SUB payment "shall be treated as if it were a payment of wages" for purposes of the withholding tax provisions.14 "In our view, the necessary implication arising from this phrase is that Congress did not consider SUB payments to be 'wages,' but allowed their treatment as wages to facilitate federal income tax withholding for taxpayers." 15 The court further found that Congress's intention that SUB payments not constitute wages was supported by the legislative history. Thus, based on its analysis of the statutory language and the legislative history, the Sixth Circuit concluded that all SUB payments constitute non-wages for purposes of the income tax withholding provisions of the IRC. Moreover, because Rowan requires that the term "wages" be given the same meaning for purposes of FICA and income tax withholding, the court held that all SUB payments constitute non-wages for purposes of FICA.
Sixth Circuit Rejects the Government's Other Arguments
The Sixth Circuit rejected the government's argument that Congress had legislatively superseded Rowan when it enacted the so-called "decoupling amendment" as part of the Social Security Amendments of 1983.16 That amendment, as written, authorized the Treasury Department to promulgate regulations to provide for different exclusions from "wages" under FICA than under the income tax withholding provisions. But, the court noted, the Secretary of the Treasury has never promulgated any regulations under the decoupling amendment.
The Sixth Circuit also rejected the government's argument that Rowan was eroded by the Supreme Court's decision in Environmental Defense Fund v. Duke Energy Corp.17 On this point, the Sixth Circuit agreed with the reasoning of the Federal Circuit, which in CSX held that Duke Energy did not affect the continuing validity of Rowan. The Sixth Circuit also rejected the government's argument that the Supreme Court's decision in Mayo Found. for Med. Educ. & Research v. United States,18 undercut the validity of Rowan. In Mayo Found., the Supreme Court concerned itself with Rowan's status as a pre-Chevron19 case that accorded less deference to a Treasury regulation than is now required under Chevron. However, Mayo Found. added nothing of significance to the legal analysis in this case, the court held.
Sixth Circuit Declines to Follow the Federal Circuit
The Sixth Circuit noted that its holding that Rowan remains good law is consistent with the Federal Circuit's decision in CSX. However, the Federal Circuit in CSX had "confined the congressional definition of SUB pay in I.R.C. §3402(o) to federal income tax withholding only and did not rely on Rowan to conclude that the same statutory definition applies to FICA tax."20 The Sixth Circuit not only disagreed with this analysis, but found it to be inconsistent with other authority in the Federal Circuit. "By contrast to the analysis of the Federal Circuit, we rely on Rowan to reach the conclusion that if Congress decided to treat SUB payments as if they were 'wages' for purposes of federal income tax withholding, then the same definition must apply under FICA."21
Revenue Rulings Did Not Control Decision
Finally, the Sixth Circuit found that the revenue rulings relied upon by the government did not alter its opinion. "We decline to imbue the IRS revenue rulings and private letter rulings with greater significance than the congressional intent expressed in the applicable statutes and legislative histories."22
Conclusion and Takeaways
In its conclusion, the Sixth Circuit conceded that the issue of statutory construction in the case was "complex" and speculated that "the Supreme Court may ultimately provide us with the correct resolution of these difficult issues under the law as it currently stands."23
Quality Stores has been a closely watched case. The Sixth Circuit's decision is an important precedent on several aspects of tax law, including the continuing validity of Rowan and the interpretation of, and judicial deference to be afforded to, revenue rulings. It appears likely that the government will seek to have the Sixth Circuit's decision reviewed by the U.S. Supreme Court. In the meantime, Quality Stores will provide strong support to taxpayers seeking refunds of FICA taxes paid in connection with the many workforce reductions that have occurred during the Great Recession. Employers and other taxpayers should consult their tax advisors concerning the possible implications of this decision.
* * * *
Appellees Quality Stores, Inc., et al. are represented by the authors, Robert S. Hertzberg, co-chairman of the Corporate Restructuring and Bankruptcy Group of Pepper Hamilton LLP and Michael H. Reed, a senior partner in Pepper's Corporate Restructuring and Bankruptcy Group. Messrs. Hertzberg and Reed also consulted with author Lisa Petkun, a partner in Pepper's Tax Group.
1 Case No. 10-1563, 2012 U.S. App. LEXIS 18820 (6th Cir., Sept. 7, 2012).
2 518 F.3d 1328 (Fed. Cir. 2008).
3 See Quality Stores, Inc. v. United States (In re Quality Stores, Inc.), 383 B.R. 67 (Bankr. W.D. Mich. 2008).
4 52 Fed. Cl. 208 (Fed. Cl. 2002).
5 See United States v. Quality Stores, Inc. (In re Quality Stores, Inc.), 424 B.R. 237 (W.D. Mich. 2010).
6 2012 U.S. App. LEXIS 18820 at *9, citing Coffy v. Republic Steel Corp., 447 U.S. 191, 200 (1980).
7 2012 U.S. App. LEXIS 18820 at *31-*32.
8 Id. at *32.
9 26 U.S.C. §3121(a).
10 26 U.S.C. §3121(b).
11 See 26 U.S.C. §3401(a).
13 26 U.S.C. §3402(o)(2)(A).
14 See 26 U.S.C. §3402(o)(1) (emphasis added).
15 2012 U.S. App. LEXIS 18820 at *15.
16 Pub. L. No. 98-21, 97 Stat. 65 (1983).
18 131 S. Ct. 704 (2011).
19 Chevron, U.S.A., Inc. v. Natural Res. Def. Council, Inc., 467 U.S. 837 (1984).
20 2012 U.S. App. LEXIS 18820 at *26, citing CSX, 518 F.3d at 1340-42, 1345.
21 Id. at *26-*27.
22 Id. at *38.
23 Id. at *39-*40.
DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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