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COMMONWEALTH OF MASSACHUSETTS APPELLATE TAX BOARD ANGELO and ALICE ARENA v. COMMISSIONER OF REVENUE Docket No. C287804 Promulgated: January 15, 2010 This is an appeal under the formal procedure, pursuant to G.L. c. 58A, § 7 and G.L. c. 62C, § 39 from the refusal of the appellee, Commissioner of Revenue ("Commissioner"), to abate personal income tax for the calendar years 2002, 2003, 2004, and 2005 ("tax years at issue"). On December 15, 2008, the Appellate Tax Board ("Board") issued a decision for the appellants. Based on a Supplemental Statement of Agreed Facts submitted by the parties after the Board"s December 15, 2008 Decision, the Board issued a revised decision for the appellants simultaneously with these Findings of Fact and Report. Commissioner Rose heard this appeal. Chairman Hammond and Commissioners Scharaffa, Egan, and Mulhern joined him in the revised decision for the appellants. These findings of fact and report are made pursuant to a request by the appellee under G.L. c. 58A, § 13 and 831 CMR 1.32. Walter J. Flowers, Esq. for the appellants. Celine E. Jackson, Esq. and John J. Connors, Jr., Esq. for the appellee. ATB 2010-11 FINDINGS OF FACT AND REPORT Based on the testimony and exhibits offered into evidence at the hearing of this appeal, the Appellate Tax Board ("Board") made the following findings of fact. At issue in this appeal is whether appellants Angelo and Alice Arena were domiciled in Massachusetts during the tax years at issue and therefore properly subject to Massachusetts personal income tax as residents. Tax years 2002 and 2003 The appellants timely filed Massachusetts Nonresident/Part Year Resident personal income tax returns for tax years 2002 and 2003. The tax reported and paid on the 2002 return was $33 and the tax reported and paid on the 2003 return was $115. On January 13, 2006, the Commissioner issued to the appellants a Notice of Intent to Assess ("NIA"), proposing to assess $40,037.85 of personal income tax plus interest for the tax years 2002 and 2003 based on her determination that the appellants were domiciled in Massachusetts during both of those tax years. On February 27, 2006, the Commissioner received a Special Consent Form Extending the Time for Assessment of Taxes signed by the appellants, as well as a request from the appellants for a conference. A conference regarding the NIA was held on April 19, 2006. After the conference, ATB 2010-12 the Commissioner maintained that the appellants were domiciled in Massachusetts for the tax years 2002 and 2003. The Commissioner thus issued to the appellants a Notice of Assessment ("NOA") on August 29, 2006, in the amount of $42,193.14 in personal income tax for the tax years 2002 and 2003. The appellants timely filed an abatement application on October 2, 2006. On December 8, 2006, the Commissioner issued a Notice of Abatement Determination denying the appellants" request for abatement. On February 6, 2007, the appellants seasonably filed their petitions with the Board for tax years 2002 and 2003. On the basis of these facts, the Board found and ruled that it had jurisdiction over the appeals for tax years 2002 and 2003. Tax years 2004 and 2005 The appellants timely filed, pursuant to an extension of time to file, a Massachusetts Nonresident/Part Year Resident personal income tax return, claiming nonresident status for the entire tax year 2004 and reporting $0 tax due. The appellants had earlier timely paid $25,800 in income tax for 2004. The appellants timely filed, pursuant to an extension of time to file, a Massachusetts Nonresident/Part Year Resident personal income tax return, claiming nonresident ATB 2010-13 status for tax year 2005. The tax reported due on the 2005 return was $14,840.00. On May 13, 2006, the Commissioner issued a notice to the appellants indicating a discrepancy between the Commissioner"s records and the $25,800 refund that the appellants claimed for tax year 2004 and applied as a credit on the 2005 tax return. On May 28, 2006, the Commissioner issued an NOA to the appellants in the amount of $15,079.33 in personal income tax and interest for tax year 2005, based on her determination that the appellants were domiciled in Massachusetts and that the appellants were not entitled to the $25,800 credit. The appellants timely filed their abatement application for the tax years 2004 and 2005 on December 28, 2007. On January 24, 2008, the Commissioner issued to the appellants a Notice of Abatement Determination denying their request for an abatement. Because the issues relevant to the tax year 2004 and 2005 assessments were the same as those at issue in the tax year 2002 and 2003 appeals, the appellants filed an assented-to Motion to Consolidate all four tax years in this appeal, which the Board allowed on February 19, 2008. Findings of fact for all tax years at issue Angelo Arena was born and raised in Lynn, Massachusetts. He attended Lynn public schools and then ATB 2010-14 the Massachusetts Institute of Technology in Cambridge, Massachusetts. After receiving his college degree, Mr. Arena worked for one year at General Electric Company in Lynn. He then attended Columbia University Graduate School of Business in New York City. After graduation, Mr. Arena began working for Federated Department Store in Brooklyn, New York. He then enrolled in the United States Air Force for a two-year, active-service tour of duty. After completing his military service, Mr. Arena resumed his employment with Federated Department Store in California, where he met and married Mrs. Arena, a native of California. During the course of his employment, Mr. Arena and his family moved to Dallas, Chicago and Baltimore. Alice Arena was raised in California. She attended school in Los Angeles. After graduating from college, Mrs. Arena pursued employment with Broadway Department Store in Los Angeles. After marrying Mr. Arena, Mrs. Arena"s activities focused on raising their five children, maintaining their various homes, and being involved with charitable boards. The appellants bought their first home in Massachusetts in 1976. Mr. Arena testified that he purchased this home, which was located in Marblehead, ATB 2010-15 "strictly as a summer residence." Because their first Marblehead home became too small to accommodate the appellants" five children, the appellants sold this home and purchased their current home in Marblehead in 1981. When Mr. Arena was working and the appellants" children were young, Mrs. Arena spent the summers in Marblehead with their children. The appellants continued to use the Marblehead home as a summer home after Mr. Arena"s retirement. The appellants purchased their first home in Florida in 1987. Mr. Arena explained that the appellants were considering "where we would want to retire" in the future, so they purchased a small, two-bedroom condominium to see if they liked the Naples area. Mr. Arena testified that he retired in late 1990 or early 1991. At that time, the appellants were living in Baltimore. Upon Mr. Arena"s retirement, the appellants sold their small Naples condominium, as well as their home in California, and purchased a home in Naples for retirement. During the tax years at issue, the appellants owned and maintained three residences: (1) a condominium in New York City; (2) a single-family home in Naples, Florida, purchased in 1991 and consisting of 4,800 square feet, with three bedrooms and four bathrooms; and (3) a single-family ATB 2010-16 home in Marblehead, purchased in 1981 and consisting of 6,000 square feet, with four bedrooms and five bathrooms. Mr. Arena testified that the appellants spent approximately three months a year in Massachusetts -- from about the end of May or beginning of June until around Labor Day -- about a month to six weeks a year in New York, about six and a half months in Florida, and two to four weeks traveling, including visiting their children, who reside in California and Tennessee. Both Mr. and Mrs. Arena testified that they considered their Naples residence to be their "home." Mr. Arena further testified that the appellants and their children typically spent the Christmas holiday in Massachusetts. He explained, however, that after the Christmas holiday, the appellants would "shut down" the Marblehead property by turning off the water and the hot water heaters, draining the pipes, and taking precautions against freezing like putting antifreeze in the heating system and wrapping electrical coils. Mr. Arena explained that the appellants began shutting down their Marblehead home for the winter after 1994 when, at a time when the appellants were not occupying the Marblehead home, a flood resulted in a sewage backup. The problem was discovered by the people who would "look after" the home for them while it was unoccupied, but not before it had "caused an awful ATB 2010-17 lot of damage" which "took us a good year or more to even get repaired." After this incident, the appellants removed the Marblehead home from the town sewer system and began to shut down the home for the winter months. Mr. Arena testified that the shut-down process "basically renders the house uninhabitable. You couldn"t really go there because you couldn"t use a toilet or anything like that." Mr. Arena testified that, unlike his Marblehead home, his Naples home was habitable all year round. He explained that, even though the appellants spent their summers in Marblehead, he would spend some time in Florida every month during the tax years at issue, even during the summertime, partly because he had investments in Florida and partly because he was being treated for melanoma by a doctor in Naples and he required quarterly checkups. Mr. Arena explained that Florida was "hurricane prone," so he used hurricane shutters to safeguard that home during the summer months. However, he explained that when he went to the Naples home during the summer months, he was able to open the home in about a half an hour, simply by opening the shutters, and that the home"s air conditioning systems stayed on all year. Therefore, he concluded that, while he took some precautions, the Naples home remained habitable during the summer. ATB 2010-18 During the tax years at issue, Mr. Arena"s father resided in Massachusetts and two of the appellants" daughters attended graduate schools in Massachusetts. The appellants contracted for a cellular phone family plan with a 617 area code during the tax years at issue. The plan included five telephones, one for each of the appellants, one for Mr. Arena"s father, and one for each daughter attending school in Massachusetts. Mr. Arena testified that the appellants entered into the cellular phone contract for a term of three years, primarily so that his father, who was about 90 years old, would have an emergency telephone with him. After the contract expired, the appellants" children were working in California, so the appellants discontinued those telephones, retained the father"s 617 area code telephone and switched the appellants" telephone numbers to a Florida area code. Mr. Arena admitted that he had much of the appellants" mail sent to the Marblehead home, particularly bank statements and monthly bills. He explained that the appellants often traveled between their three homes or a vacation destination, and his father was retired and "loved something to do, so we gave him a project." The father would collect and send the mail to the appellants wherever they happened to be. ATB 2010-19 Mr. Arena was diagnosed with prostate cancer in 2003 and, after researching various treatment techniques, he decided to pursue treatment with a doctor practicing at Dana Farber, Brigham and Women"s Hospital, in Boston, Massachusetts. He explained that he had a procedure performed sometime in March or April, 2004 and following the procedure, he had some follow-up appointments during that summer. Mr. Arena conceded that his health insurance throughout his cancer treatments was Blue Cross and Blue Shield of Massachusetts. As of the hearing, Mr. Arena stated that he visited the doctor annually for follow-up appointments; "I just schedule it so it"s in a time period when I"m here." In addition to their residential properties, the appellants have owned various investment properties in Massachusetts as well as in Florida. Financing documents pertaining to investment properties in Marblehead and Lynn list Mr. Arena"s Marblehead address as his home address. The Massachusetts investment properties were primarily residential, while the Florida properties were commercial. Mr. Arena admitted that the residential properties required more management time than the commercial properties, but he explained that he hired a manager to perform these services for him. Mr. Arena testified that the total value of the ATB 2010-20 appellants" Florida investment properties was roughly three times the total value of their Massachusetts investment properties. Mr. Arena is also listed as a manager and signatory of two Massachusetts limited liability companies ("LLCs"), Area Realty, which was formed in 1999, and Area Realty Two, which was formed in 2002. Mr. Arena testified that Area Realty was formed for the purpose of buying commercial properties that would be owned by his children and the children of his partner, Eyk Van Otterloo, who resides in Marblehead. Mr. Arena explained that the investment was with his children"s money, and his role was to advise his children to help them make purchases of real estate. He had no equity interest in the company. After Area Realty had acquired three commercial properties, Mr. Arena discovered an opportunity to purchase two additional commercial properties. Mr. Arena and Mr. Van Otterloo decided to form a second LLC, Area Realty Two, to purchase these properties. The equity of Area Realty Two was also owned by the children of Mr. Arena and Mr. Van Otterloo, but Mr. Arena and Mr. Van Otterloo had loaned money to this LLC to make the purchases. Upon the advice of accountants, Mr. Arena and Mr. Van Otterloo took preferred stock payments as repayment of the loan. ATB 2010-21 Mr. Arena reported these stock payments (which he refers to as "phantom income") on his Massachusetts income tax return for the tax years at issue. Mrs. Arena was also engaged in limited business activities in Massachusetts. She explained that in around 1991, about the time of Mr. Arena"s retirement, she obtained her real estate license in Baltimore. Mrs. Arena testified that she was fairly active with her license in Baltimore. At the suggestion of a friend who had her own real estate company in Marblehead, Mrs. Arena then obtained her real estate license in Massachusetts. Mrs. Arena served as a part-time realtor during the summer months in Marblehead. Mrs. Arena testified that she partnered with her friend to sell one multi-million dollar property in Marblehead. On the Internet website containing the listing, Mrs. Arena described herself as a "Marblehead resident for over 25 years" and that she and her husband "served on multiple boards including the House of Seven Gables, the Junior League of Boston and the North Shore Medical Center." However, Mrs. Arena explained that she made this statement for business purposes, "because it would have been difficult to say that I was a resident of Florida when I was marketing to Massachusetts buyers." She also explained that she was not actually serving on a board ATB 2010-22 at the time that she made the statement. Mrs. Arena testified that this listing was a one-time advertisement and that, aside from this one multi-million dollar business venture with her friend, she was not significantly involved in any business activity as a broker. Mrs. Arena"s income from this activity was not a substantial source of income for the appellants, and she eventually let her license expire "[b]ecause I just wasn"t working at it anymore." Mr. and Mrs. Arena both testified to the various social organizations to which they belonged. First, Mr. Arena testified that during the tax years at issue, he was a member of social clubs in both Florida and Massachusetts. He admitted that he was a member of a yacht club and a golf club in Massachusetts. However, he explained, these memberships were used during the summer months. He testified that he was also a member of "say, three or four clubs in Naples," including a country club, a yacht club, and a tennis resort club. He testified that he used his memberships at the Naples clubs more frequently than those at his Massachusetts clubs "because I"m there that much more." The club in which he considered himself the most involved was the Royal Point Siena club in Naples, which he considered an all-inclusive country club, offering a golf course, a swimming pool and tennis courts, as well ATB 2010-23 as many social activities. Mr. Arena also testified that he attended churches in Naples, Marblehead and New York City; "Obviously, depends on where we are." Mrs. Arena testified that she was involved in a limited number of social clubs in Massachusetts: "[o]nly when it related to good friends who would say come help do the flowers for the garden club or something of that nature." She explained that she was on the board for the House of Seven Gables for about a year but that "when it became apparent that I missed most of the meetings," she resigned so that her spot could be filled by "someone who could spend more time and devote more time . . . instead of me." She testified that, by contrast, she was "very involved" in a social club in Florida by organizing bridge games and playing on the tennis team. She also testified that she volunteers at a migrant worker facility in Florida, and she entertains often at her Naples home. When asked to compare the importance of social and civic activities in Massachusetts versus Florida, Mrs. Arena responded: Well, my civic I would say are far more tied to Naples where I really do get involved with some things, and socially I get involved with issues. Massachusetts, it"s strictly seeing our friends and, you know, having dinner and playing tennis and golf, and that"s primarily it. ATB 2010-24 Both Mr. and Mrs. Arena testified that they are registered to vote in Florida and that they have never voted in Massachusetts. Mr. Arena has not held a Massachusetts driver"s license since the 1940s, and Mrs. Arena has never held a Massachusetts driver"s license. The appellants had their first will and testament prepared when they were living in Chicago during the 1970s. Mr. Arena testified that the will was since updated to reflect the appellants" Naples address. The first and third pages of the will were submitted into evidence, and Mr. Arena testified that he had not since changed the declaration of residence which appears at the beginning of the will. The will is held in a safe deposit box in Naples. The appellants had three Massachusetts bank accounts during the tax years at issue, but they did not maintain a safe deposit box in Massachusetts. Upon his retirement, Mr. Arena began drawing Social Security payments, which he has directly deposited to his bank in Florida. Mr. Arena testified that he owned a boat in Massachusetts and one in Florida. He testified that the Florida boat was a larger boat, intended for cruising, which was complete with sleeping accommodations, while the ATB 2010-25 Massachusetts boat was smaller in capacity and designed primarily for fishing and other small excursions. Mr. Arena also testified that he owned and registered two vehicles in Massachusetts and four vehicles in Florida, which included two so-called "active" cars and two so-called "collectors" cars. The appellants submitted into evidence their credit card statements for the tax years at issue. According to restaurant charges on those statements, the appellants estimated that they were present in Massachusetts the following number of days: Approximate number of Percentage of time Tax Year days in Massachusetts in Massachusetts 2002 106 29% 2003 81 22% 2004 153 42% 2005 95 26% As evidenced above, the restaurant charges indicated that the appellants spent the most time in Massachusetts during tax year 2004, the year in which Mr. Arena was being treated for cancer and their daughter was being treated in a Massachusetts hospital. The appellants filed a Massachusetts Resident income tax return for the tax year ended December 31, 2001. Mr. Arena testified that he had been unaware at the time ATB 2010-26 that he signed the return that it was a resident income tax return, because comparing the returns side-by-side, the resident return looked identical to the nonresident return except for a single line of normal-size type that designated it as a resident return. Mr. Arena testified that the filing of a resident return for that year must have been unintentional on the part of his accountant, because the accountant also prepared for the appellants an intangible property tax return for Florida, which was required only of Florida residents. Mr. Arena further explained that his accountant had prepared his returns since 1965 and that his accountant simply must have "picked up the wrong form in 2001," indicating that the accountant did not use computer software to prepare the appellants" 2001 return. The address on the 2001 tax return was the appellants" Florida address. The Board found that both Mr. and Mrs. Arena were credible witnesses with respect to all topics covered by their testimonies. On the basis of these findings, the Board found and ruled that Florida was the center of the appellants" social, civic and family life during the tax years at issue. While Mr. Arena was a native of Lynn, Massachusetts, and some of his family members, particularly ATB 2010-27 his elderly father, resided in Massachusetts during the tax years at issue, the appellants nevertheless always considered their Marblehead home to be a summer residence. In their opinion, the Marblehead home, which they had purchased back in 1981,1 was furnished like a summer residence. By contrast, the appellants specifically purchased the Naples home as they were preparing for Mr. Arena"s retirement, and their prized furnishings, which had traveled with them throughout their moves during their married life, went to their Naples home. Moreover, the appellants took active steps to close the Marblehead home for the winter by shutting off utilities, thereby rendering the home uninhabitable. The Board found credible Mr. Arena"s explanation that he took these precautions to prevent another flood during his prolonged absence for the winter months. By contrast, the Naples home, while in a hurricane-prone area, was nonetheless habitable when the appellants were not present there; Mr. Arena could "open" the home in minutes simply by opening hurricane shutters, which he did about every month during the years at issue, including the summer months. Furthermore, Mr. Arena testified that the appellants filed a declaration of homestead on their Naples home, sometime in the early 1 As explained earlier, the appellants purchased their first Marblehead summer home in 1976. ATB 2010-28 1990s, further demonstrating their intent to make Naples their home. The Commissioner pointed to the cell phone plan contracted in Massachusetts and the fact that the appellants directed their mail to their Marblehead residence as determinative of where the appellants considered their home. However, the Board found that the appellants gave credible explanations for these ties to Massachusetts. Under the facts of these appeals, the cell phone plan was a logical convenience, considering that the appellants, although not residents themselves, had two daughters and an aging father living in Massachusetts. With respect to the mail, the appellants, who lead a very active lifestyle of travel, were often not in any one place, including Massachusetts, for long periods of time. The Board found credible Mr. Arena"s explanation of wanting to give his aging father, who would know of his son"s whereabouts, an activity and a sense of purpose. As for the business activities of the appellants, these were not so steady and involved as to require the appellants" consistent presence in Massachusetts. Mr. Arena"s Massachusetts investment properties required active management, but he did not manage them himself, instead hiring a manager to take care of this for him. As ATB 2010-29 for his LLC duties, the Board found that Mr. Arena was an advisor to his children, and his activities hardly involved day-to-day active management as would full-time employment within Massachusetts. Mrs. Arena also was not significantly involved in a Massachusetts business; her involvement in selling real estate was sporadic at best. Furthermore, the appellants" social, civic and family ties to Florida were stronger than those to Massachusetts. The appellants attended churches and played sports such as tennis and golf wherever they happened to be. However, both Mr. and Mrs. Arena indicated that they were more involved in their social clubs in Naples. Mrs. Arena particularly was involved in organizing bridge games and charitable activities in Naples, yet she resigned from a Massachusetts charitable board because she felt that she was missing too many meetings. Both Mr. and Mrs. Arena held Florida drivers" licenses and voted in Florida; they have never voted in Massachusetts. Moreover, the appellants filed a homestead exemption on their Naples home and they had their will updated to reflect their Naples home as their permanent residence. On the basis of all of the findings, the Board found that the appellants intended to make Florida, not Massachusetts, their home for the present and foreseeable ATB 2010-30 future during the tax years at issue. Therefore, to the extent that it is a finding of fact, the Board found that the appellants were domiciled in Florida. Further, the Board found, on the basis of restaurant charges which, given the appellants" lifestyle, were reliable indicators of days present in Massachusetts, together with the credible testimony of the appellants, that the appellants spent fewer than 183 days physically present in Massachusetts during each of the tax years at issue. Therefore, as will be explained in the following Opinion, the Board found that the appellants" physical presence in Massachusetts was insufficient to subject them to tax as residents for purpose of G.L. c. 62, § 1(f). Accordingly, the Board issued a revised decision for the appellants in this appeal. OPINION Under G.L. c. 62 § 2, Massachusetts residents are taxed, with certain limitations not relevant here, on all of their income from whatever sources derived. In contrast, Massachusetts taxes non-residents only on income from Massachusetts sources. See G.L. c. 62, § 5A. Massachusetts General Laws define a "resident" as: ATB 2010-31 (1) any natural person domiciled in the commonwealth, or (2) any natural person who is not domiciled in the commonwealth but who maintains a permanent place of abode in the commonwealth and spends in the aggregate more than one hundred eighty-three days of the taxable year in the commonwealth, including days spent partially in and partially out of the commonwealth. G.L. c. 62, § 1(f). The issue presented in these appeals is whether the appellants were domiciled in Massachusetts or, if not, spent over 183 days in Massachusetts and, therefore, were taxable as residents of Massachusetts. Domicile is commonly defined as "the place of actual residence with intention to remain permanently or for an indefinite time and without any certain purpose to return to a former place of abode." Commonwealth v. Davis, 284 Mass. 41, 50 (1933). While domicile may be a difficult concept to define precisely, the hallmark of domicile is that it is ""the place where a person dwells and which is the center of his domestic, social and civil life."" Reiersen v. Commissioner of Revenue, 26 Mass. App. Ct. 124, 125 (1988) (quoting RESTATEMENT (SECOND) OF CONFLICT OF LAWS § 12 (1969)). The Supreme Judicial Court has recognized that a person may have a residence in one place and a permanent home (i.e., a domicile) in another. See, e.g., Hopkins v. Commissioner of Corps. & Tax'n, 320 Mass. 168, 173 (1946); ATB 2010-32 Horvitz v. Commissioner of Revenue, 51 Mass. App. Ct. 386, 393 (2001). Having more than one residence can lead to factors on more than one side of the "domicil ledger." See Reiersen v. Commissioner of Revenue, 26 Mass. App. Ct. 124, 127 (1988). Therefore, a determination of domicile depends upon a comprehensive facts-and-circumstances analysis: "No exact definition can be given of domicile; it depends upon no one fact or combination of circumstances, but from the whole taken together it must be determined in each particular case . . .; and it may often occur, that the evidence of facts tending to establish the domicile in one place, would be entirely conclusive, were it not for the existence of facts and circumstances of a still more conclusive and decisive character, which fix it, beyond question, in another." Horvitz v. Commissioner of Revenue, Mass. ATB Findings of Fact and Reports 2002-252, 257, aff'd, 60 Mass. App. Ct. 1103 (2003) (quoting Tax Collector of Lowell v. Hanchett, 240 Mass. 557, 561 (1922)(cite omitted)). While a person may have ties to more than one location, the standard of domicile is that it is ""the place where a person dwells and which is the center of his domestic, social and civil life."" Reiersen, 26 Mass. App. Ct. at 125 (emphasis added)(cite omitted). In the instant appeal, the Commissioner contended that, because the appellants had filed a Massachusetts ATB 2010-33 Resident tax return for tax year 2001, the appellants admitted that they were domiciled in Massachusetts for 2001. The Commissioner then argued that, since the time for amending that tax return has expired, the appellants are precluded from protesting that they were domiciled in Massachusetts for tax year 2001. Therefore, the Commissioner concluded, if the appellants now wish to assert that they were not domiciled in Massachusetts during the tax years at issue, they have the burden of proving that a change of domicile had occurred between 2001 and the tax years at issue. See Horvitz, 51 Mass. App. Ct. at 394. The Commissioner"s argument is flawed in several respects. First, the information contained on a tax return, while perhaps a factor to consider, is certainly not decisive in determining domicile. See Reiersen, 24 Mass. App. Ct. at 130-31 (finding that, where a resident of the Philippines had used a Massachusetts address on a tax return, "[t]he addresses which appeared on the Reiersens" tax returns, to which the board gave some weight, are in this case an extremely uncertain guide."). Secondly, the Board found credible Mr. Arena"s testimony that he unwittingly filed a Massachusetts Resident return for 2001. Facts which established the lack of intent to file a resident return include: the return was prepared by ATB 2010-34 an accountant rather than by Mr. Arena himself; the accountant also filed an intangible property return for Florida, which would only be required of a resident of Florida; the accountant apparently did not use computer software, which would have generated the proper return for Mr. Arena to file; and, when Mr. Arena compared the Resident and Nonresident/Part Year Resident returns side- by-side, they were nearly identical. Because it is unclear whether the return was prepared properly, the Board found that the 2001 return did not conclusively establish anything, including domicile in Massachusetts. The appellants have owned a home in Marblehead since 1976 and have always treated it to a large extent as a summer home, furnishing it with their less-prized possessions and, with the exception of some time at the Christmas holidays, the appellants tended not to stay there after Labor Day and before Memorial Day. 2 The appellants filed a homestead exemption on their Naples home. While the appellants owned two cars and a boat registered in 2 The appellants cite Technical Information Release ("TIR") 95-7 for the proposition that a "permanent place of abode" does not include "a dwelling place that is not winterized;" TIR 95-7 does not define "winterized." The Commissioner contends that there is a significant difference between a home that is not winterized versus a home which is made uninhabitable by shutting off utilities. However, the Board did not rely upon TIR 95-7, because there was ample evidence establishing that the center of appellants" family, social and civic life was in Florida, not Massachusetts. Therefore, the Board need not decide here whether the Marblehead home was "winterized" for purposes of TIR 95-7. ATB 2010-35 Massachusetts, they also owned four cars and a larger boat registered in Florida, and both appellants held Florida drivers" licenses. Both appellants voted in Florida, not Massachusetts, and in fact have never voted in Massachusetts. While the appellants had bank accounts in Massachusetts, they also have an account in Florida, to which they have their social security check automatically deposited, and they also maintained a safe deposit box in Florida, not Massachusetts. The appellants were active wherever they happened to be; they had friends and were involved in social and activity clubs in both Massachusetts and Florida. However, the Board found that both appellants were more involved in their clubs in Naples, particularly Mrs. Arena, who organized bridge games and participated in charitable endeavors. By contrast, Mrs. Arena was not readily available to the same extent for Massachusetts activities. In fact, Mrs. Arena resigned from the board of the House of Seven Gables because she was not present in Massachusetts to attend the meetings with regularity. Moreover, even while Mr. Arena"s father was living in Marblehead and their two daughters were studying in Massachusetts, the appellants as a couple preferred to spend their time in Naples together. On the basis of the above findings, the ATB 2010-36 Board found and ruled that the center of appellants" social, civic and family lives was Florida, not Massachusetts, during the tax years at issue. Furthermore, Mr. Arena"s passive activities with respect to his investment properties and his advisory role in the two LLCs did not require him to spend substantial time in Massachusetts engaging in these activities. Mrs. Arena also did not substantially engage in her Massachusetts real estate activities. On the basis of the Board"s findings, the Board found and ruled that Massachusetts was not the center of the appellant"s social, family, civic or family life and therefore, the appellants were not domiciled in Massachusetts during the tax years at issue. Further, based on the appellants" credit card restaurant charges and other credible evidence of record, the Board also found that, in each of the taxable years at issue, the appellants spent fewer than the requisite 183 days which would establish residency in Massachusetts pursuant to G.L. c. 62, § 1(f). Therefore, the Board found and ruled that the appellants" physical presence in Massachusetts was insufficient to subject them to tax as residents for purposes of G.L. c. 62, § 1(f). On the basis of all of the evidence in the instant ATB 2010-37 appeal, the Board thus found and ruled that the appellants were not domiciled in Massachusetts, nor were they otherwise taxable as residents of Massachusetts, during the tax years at issue. Accordingly, the Board issued a revised decision, based primarily on the parties" Supplemental Statement of Agreed Facts, for the appellants in this appeal and ordered abatements as follows: $20,006, along with associated interest and penalties, for tax year 2002; $14,386, along with associated interest and penalties, for tax year 2003; $11,779 of tax assessed and paid for tax year 2004; and no abatement for tax year 2005. APPELLATE TAX BOARD By: _____ ____ Thomas W. Hammond, Jr., Chairman A true copy, Attest: _____ Clerk of the Board ATB 2010-38
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"Angelo and Alice Arena v. Commissioner of Revenue (January"Please download to view full document


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I did search around here and xbh and I even have a cygnos v2 over here (that thing helps nothing btw), but all the info is spread around and I did not get the right line to start the procedure. I got all the items to be soldered to the board (lpt way), but I am not sure what should I do next to retrieve the key...
If it is not ask to much, is anyone able to point me way to go?
Anything help, thank you very much.
Edited by moreniu, 07 December 2009 - 05:07 PM.

subset: commoncrawl


text: on Feb 1, 2013 @ 8:30 PMFeb 1, 2013 @ 8:30 PM Published Football: Mancini warns City to respect Liverpool threatManchester City manager Roberto Mancini has warned his players that Liverpool are capable of dealing another major blow to their title hopes in Sunday's showdown at Eastlands.The reigning Premier League champions wasted a chance to keep the pressure on Manchester United when they were held to a 0-0 draw by struggling QPR in midweek and they could be 10 points behind the leaders by the time they face Liverpool this weekend.If United beat Fulham at Craven Cottage on Saturday, City's title defence will be in serious danger and Mancini is well aware that Liverpool have the individual talent to add to his team's problems.While Reds manager Brendan Rodgers has endured mixed results this season as he tries to develop a new system at Anfield, Mancini believes Liverpool will always be a threat while they can call on the likes of Luis Suarez and Steven Gerrard."When you want to change like Liverpool have it is difficult sometimes," Mancini said."Rodgers did some good results but Liverpool always is a strong team. It will be a dangerous game on Sunday."City have yet to concede a goal in 2013 and have kept seven straight cleansheets in all competitions but Mancini feels they also have to start scoring more if they are to close the gap on United."I think we improve a lot with our defence because all the team works hard," Mancini added. "It is important to keep this but to score also. We maybe should have seven to nine goals more."Mancini is also hoping United's busy February and March, during which they face Real Madrid in the last 16 of the Champions League, will cause them to drop points in domestic action."They are two important games for United so I think that February and March could be the time when it's possible to decide this championship," he said.City will be without captain Vincent Kompany on Sunday as the defender is out for up to three weeks with a calf injury, but Mancini is hopeful Matija Nastasic will return at the back after missing the QPR draw.Meanwhile, Liverpool assistant manager Colin Pascoe believes the forward pairing of Suarez and Daniel Sturridge is improving all the time as the Reds look to become the first team to score against City this year.Sturridge signed from Chelsea in January for £12 million and his arrival has seen Suarez, who has scored 22 goals already this term, drop back into a deeper role but Pascoe believes it is working well for them."In training and from the matches you can see them looking for each other to link up," he said. "Good players will always find half a yard with their partner and it has been great so far."Good players will gel together and Daniel and Luis are good players. When they get on the pitch the football takes over and the football brain and football finesse means they gel together."Liverpool's other January signing Philippe Coutinho will not feature on Sunday, but Pascoe has backed the £9 million signing from Inter Milan to be able to deal with the pressure at Anfield.Rodgers expressed his concern with his young squad following their embarrassing FA Cup exit to Oldham last weekend, but Pascoe believes 20-year-old Coutinho will add to the squad."He has played a lot of games from a young age," said Pascoe. "What we have got there is a young talent who has played a lot for Inter Milan and Espanyol."The young lads who have come through have been absolutely brilliant but he has a lot of experience."He has to sort a few things out in Milan but he'll be back next week and he will be a great addition to the squad."str/smg/dj


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Buckle Up Festival to Feature Willie Nelson, Alabama and More, 7/18-20
Thousands of country music fans are expected to gather in Cincinnati to see more than 80 country, bluegrass and Americana artists perform at the inaugural Buckle Up Festival, July 18-20.
What promises to be the city's largest-ever country music festival will feature some of the industry's best known performers along with emerging artists. The Friday lineup includes Sturgill Simpson, Eli Young Band, Marty Stuart, Alabama and many more. The Saturday lineup features Emmylou Harris, The Lone Bellow, Drive-By Truckers, Natalie Stovall and the Drive, Old Crow Medicine Show, Willie Nelson and others. On Sunday, performers will include The Band Perry, Logan Brill, Thompson Square, Sam Hunt and more.
Also performing will be several local and regional artists with national followings: Bobby Mackey, The Tillers, Kentucky Timbre, Pistol Holler, the Dan Varner Band, Jetset Getset and more. Jetset Getset, a teenage band from near nearby Indiana, was named by the Country Music Association among "Who New to Watch" in 2013, and has been steadily gaining new fans since the release of their album "Saturday Night" (Playback Records).
"It's an honor to be performing at the Buckle-Up Festival," said Kelli Jette, manager of Jetset Getset. "Country music has always been huge around Cincinnati, and a lot of major country artists come through here on tour, but it's nice to see an event that brings so much talent together in the same place, at the same time."
The Buckle Up Festival is produced by Nederlander Entertainment, which was responsible for Cincinnati's recent Bunbury Music Festival, a rock music festival that attracted an estimated 50,000 music fans.
The Buckle Up Festival will take place Friday-Sunday, July 18-20, from 1:00-10:30 p.m. at Sawyer Point along the banks of the Ohio River in downtown Cincinnati. Ticket prices range from $69 for a regular one-day pass to $325 for a three-day VIP pass. For details, visit www.buckleupfestival.com.
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All hotels in Sousse, Tunisia
1 room, 2 adults
Bvd 14 Janvier, Khezema, Sousse, 4031, Tunisia, 800-491-6126
Cesar Hotel, Sousse
Lowest price
Best Price Guarantee
4-star hotel in Sousse with 2 restaurants, 2 bars/lounges
- Free WiFi and free parking
Main amenities
- 103 guestrooms
- 2 restaurants and 2 bars/lounges
- Nightclub
- Seasonal outdoor pool
- Coffee/tea in the lobby
- Air conditioning
- Snack bar/deli
What's around
- Port El Kantaoui Harbour (2.3 mi / 3.7 km)
- Port El Kantaoui Beach (2.4 mi / 3.9 km)
- Sousse Beach (3.1 mi / 5 km)
- Ribat of Sousse (4.3 mi / 7 km)
At first we have found difficulties convincing the receptionist that the room was fully paid through Hoels.com as he wanted us to pay again in Tunisian Dinars things went smoothly…
TripAdvisor Traveller Rating: 3.5
From 47 reviews
Enter dates to check prices
Hotel Info: 866-539-8117from $37
- Family Triple Room, Sea View
- Deluxe Quadruple Room
- Suite, 1 Double or 2 Single Beds
- Family Triple Room
- Suite
- Quadruple Room, Sea View
- Family Suite
- Suite, Sea View
- Deluxe Double or Twin Room
- Executive Double Room, Sea View
- Executive Double Room, Sea View
- Quadruple Room
- Deluxe Triple Room
- Double Room
- Double Room, Sea View
- Executive Double Room
- Double Room Single Use
Recommended hotels
At a glance
Key facts
Hotel size
- This hotel has 103 rooms
- This hotel is arranged over 6 floors
Required at check in
- Credit card or cash deposit required
- Government-issued photo ID required
- Free WiFi in public areas
- Free WiFi in rooms
- Free self parking
Nearby Four Star Sousse hotels
In the hotel
Food and drink
- 2 restaurants
- 2 bars/lounges
- Snack bar/deli
- Poolside bar
- Room service
- Coffee/tea in the lobby
Things to do
- Outdoor seasonal pool
- Children's pool
- Nightclub
- Elevator/lift
In the room
Home comforts
- Air conditioning
- Minibar
- Coffee/tea maker
Freshen up
- Private bathroom
- Bathtub or shower
- Hair dryer
Be entertained
- Cable TV channels
Stay connected
- Free WiFi
- Phone
Top Sousse hotels
Recently reviewed hotels in Sousse
- El Mouradi PalaceFrom
"Our stay was good over-all. We asked for a large bed and we got two twin beds. While most folks were service oriented especially the women. We were tired and waited 2.5 hours…"Mar 26, 2015
- Royal Thalassa MonastirFrom
- Hôtel El FarachaFrom
"Hotel El Faracha is clean comfortable basic accommodation. The Staff is helpful and friendly. Breakfast consists of coffee, croissant, egg; the usual French fare."Feb 17, 2015
- Hôtel Golden BeachFrom
Cesar Hotel, Sousse's small print
Also known as
- Cesar Hotel
- Cesar Hotel Sousse
- Cesar Sousse
Mandatory fees
You'll be asked to pay the following charges at check in or check out:
- New Year's Eve (31 December) Gala Dinner per adult: TND 36.00
We have included all charges provided to us by this hotel. However, charges can vary, for example, based on length of stay or the room you book.


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Category Archives: ArcGIS Step by Step
Simple 3-Step Analysis with ArcGIS Pro
There are many ways GIS professionals can get their work done these days. Technology is providing new capabilities and, at the same time, the user experience is becoming simpler, more intuitive, and integrated. Case in point: ArcGIS for Desktop, which now includes ArcGIS Pro and an ArcGIS Online organizational subscription.
ArcGIS Pro is associated with an ArcGIS Online organization and integration is built into the interface. You can directly publish content you create in ArcGIS Pro to the organization and easily grab content from ArcGIS Online to support mapping and analysis projects. Continue reading
ArcGIS Pro Mapping Environment: Likes and Loves
After sampling the ArcGIS Pro geoprocessing environment, it was time to sit down for a meal. Mapping was on the menu. In ArcGIS Pro, there's a lot about mapping to like and some things to love.
- Note: Membership in an ArcGIS Online organization is required to use ArcGIS Pro. Your organizational administrator will need to provision you with an ArcGIS Pro license.
Starter Course: The Interface
When opening their first ArcGIS Pro project, ArcMap users may experience something akin to a new-house sensation. Familiar furniture fills the rooms, but the new space has cast the pieces in an exotic light. Continue reading
Three Tips for GIS Content Sharing
Given that technology—the Internet, e-commerce, smartphones, the behemoth that is social media—has dramatically changed consumer and personal behavior over the last decade, it's no surprise our professional lives have evolved. For many of us, what we do at work and how we do our work have changed a great deal.
At the same time, more and more organizational leaders have grasped the business value of getting geospatial content out of a department silo and into the hands of knowledge workers using ArcGIS Online and a variety of enterprise applications.
As a result, many GIS professionals are being asked to share. Of course, the profession as a whole is a generous lot, so sharing itself is nothing new. What's new is the ease with which things can be shared.
The ArcGIS Online organization has become an integrated content platform that supports enterprise GIS workflows and the information needs of both GIS and non-GIS professionals, collaborative working groups, and the public.
When there are many potential content consumers, the question of what to share needs to be carefully considered. If you're in the process of crafting a sharing strategy for your ArcGIS Online organization (or on-premise portal), here are three tips to help the process along.
ModelBuilder 360: Amp Up the Automation
This is the third post in a three-part series on creating geoprocessing models in ArcGIS.
If you've read the previous posts in this series, you've got modeling basics down and you know how to add model parameters to support easy reuse and scenario testing. In this post, you'll learn some techniques to do more with less—effort, that is. Continue reading
ModelBuilder 220: Add Flexibility
This is the second post in a three-part series on creating geoprocessing models in ArcGIS.
ModelBuilder 101 covered five steps to create a basic model. One of the main advantages of building a model is the ability to quickly test multiple scenarios. This post shows how to support scenario testing when a model is run as a tool.
- Confused about what running a model as a tool means? In the ModelBuilder application a model appears as a visual diagram. Outside of ModelBuilder you can run a model from a tool dialog box (double-click the model in the ArcMap Catalog window).
In ModelBuilder, you can open any tool, change its settings, and quickly run the model again to explore alternative scenarios. That's great, but convenience matters too. When running a model as a tool, you can explore alternative scenarios by changing model parameters—all at once, in one place. Let's talk the P-word. Continue reading
ModelBuilder 101
This is the first installment in a three-part series on creating geoprocessing models in ArcGIS. In this post, learn the steps to build a simple model.
ModelBuilder has been called a visual programming language or a tool to make "visual scripts." I like to think of ModelBuilder as a tool to map a workflow, and a model as a workflow map. Like a map:
- A model can be navigated (it has direction built in).
- A model uses shape, color, text, and symbols to represent and communicate about its features.
- A model reveals data relationships that can spark ideas and collaboration.
Invaluable for conducting sophisticated spatial analyses, models are everyday workhorses too. If built with reuse in mind, they can be your go-to shortcuts to get a lot of work done.
If you've never created a model in ArcGIS, here's what you need to know to get started. Continue reading
Top Three ArcGIS Geoprocessing Timesavers
ArcGIS 10.x features user-friendly tricks for shortcutting some of the clicks involved with typical geoprocessing tasks. Of course, if you know how to write scripts using the ArcPy site package (or have the time and inclination to learn Python scripting), you'll find the integration of Python into ArcMap a powerful way to automate geoprocessing workflows (and save yourself and your colleagues a lot of time).
But not everyone is a scripter nor aspires to be. For the non-scripters among you, below are my favorite—simple—timesavers that are built into the default interface at version 10. Continue reading
10 ArcMap Productivity Tips You Can Use Now
ArcGIS for Desktop includes many productivity features to help you get your GIS work done faster. Here are some tips you can try out in ArcMap right away. The 10 shortcuts below can shave milliseconds off common tasks, and hey, milliseconds count when you're trying to get stuff done. You just may be able to get to lunch five minutes earlier and beat the crowd. That alone is going to save you at least 10 minutes, more if you're going to Old Ebbitt.
Four-Step Process to Make a Simple Story Map
Updated May 22, 2015
Story maps are popular. Their visual, interactive nature makes them a great medium to share interesting information about a place or topic and spark discussion on real-world issues. To make a story map, you start with a web map. There are lots of ways to make a web map and just as many ways to make a story map.
The KISS principle is my preferred approach whenever possible; overcomplicating things makes it hard to get stuff done. I found a simple way to make a web map. Here's a simple four-step process to craft a story map. Continue reading
Easy-Button Method to Create a Web Map
Updated March 11, 2015
While I work at the motherland of GIS services and web maps, I don't have ArcGIS for Server or even a web server installed on my local machine. Odds are, many of you don't either. For me, getting set up with a virtual machine configured with all the right software is completely doable…but not done. Things came to a head recently when I wanted to visualize some Excel data on a web map.
Of course, I could bring the Excel data into ArcMap and visualize it there, but I wanted to make a web map so I could easily share it with coworkers who don't use ArcGIS in their day to day. Continue reading


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Another shopper has this item in their Cart or Wish List.
At Molloy's of Milford Antiques Centre, Auckland, New Zealand
Specialists in Pacific Islands Items, Victoriana, And a Fascinating Range of General Collectibles
|To Be Determined
|To Be Determined
Price for shipping to USA change location


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3A GSHL previews
Today: Columbia River
Sept. 1: Fort Vancouver
Sept. 2: Prairie
Sept. 3: Hudson's Bay
Sept. 4: Mountain View (with Kelso)
The Columbia River football players formed a purple and yellow line.
More on the blog
For additional notes on Columbia River football, click here.
Numbering close to 80, they stretched over the grassy expanse behind the high school as afternoon practice began.
It was in a much more confined space where James Niemela forged himself into a leader.
In Columbia River's wrestling room last season, some drills weren't getting done. Techniques weren't being executed.
Not one to raise his voice, Niemela nevertheless knew something had to be done. The Mat Classic qualifier made sure each teammate had a helping hand in addition to the coaches.
"If there were freshman or sophomores, I'd help them get better." Niemela said. "They're my partners and they're the next generation,"
Now a senior lineman on the football team, Niemela's leadership will be essential should River's next generation keep the program atop the Class 3A Greater St. Helens League.
No regular starters return from last year's senior-laden team that went 5-0 in league and reached the bracket round of the state playoffs.
That doesn't mean standards are lower this year at River. Coach John O'Rourke says a league championship will be the barometer of success this year.
"It can be misleading," O'Rourke said about having so few returning starters. "We had 29 seniors last year and some of them started for three years. We lack of front-line varsity experience, but it doesn't mean we can't achieve our goal."
As one of two senior linemen, Niemela will be counted on to lead the way. Also a state qualifier in the shot put, Niemela makes athletics a year-round activity.
"He worked out twice a day through the summer," O'Rourke said of Niemela. "His level of improvement in strength, speed and confidence have dramatically improved."
Wherever this year's players take the program, they'll carry it at a fast pace. Coaches identified team speed as the Chieftain's main strength.
"Our wide receivers and running backs can really play," O'Rourke said. "They had some time last year on varsity and played really well. It's just that there were so many seniors last year."
O'Rourke said the younger players started to catch on during spring practice. After a few sloppy sessions, the team went to Linfield College's football camp for four days in McMinnville, Ore.
"There was a vast amount of improvement there," O'Rourke said. "I think the kids started to step up and accept the responsibility that it's their turn to carry the program."
And it's competitive fire like Niemela's that powers the program.
"I never want to lose," he said.
Columbia River Chieftains
Coach: John O'Rourke
2012 record: 7-4, 5-0 3A GSHL.
Key players: James Niemela, sr., ol/dl; Max Archer, sr., ol/dl; Jason Harmsen, sr., wr/db; Dante Coleman, sr., wr/db; Jonathan Branson, sr., qb/db; Jayson Branson, sr., rb/lb; Nathan Jaskieny, sr., rb/lb; Jeffrie Ringold, sr., wr/db; Nathan Hawthorne, jr., rb/db; Holden Fielding, jr., wr/db; Gabe Evenson, jr., qb/db; Dominique Gomez, jr., ol/dl; Griffin Thomas, jr., ol/dl; Jordan Fussell, jr., ol/dl; Isaac Ennis, jr., ol/dl;.
Season outlook: River may have lost all of last year's starters, but that doesn't mean the Chieftains have lowered their expectations. Defending their league title is the barometer of success. Conditioning has been a big emphasis for this year's Chieftains, who want to play fast. O'Rourke said there are several close battles for starting spots, especially at skill positions.
Sept. 6 at Heritage
Sept. 13 Skyview
Sept. 20 at Mark Morris
Sept. 27 W.F. West
Oct. 4 at Fort Van.*
Oct. 11 Kelso*
Oct. 18 at Prairie*
Oct. 25 Hudson's Bay*
Nov. 1 Mtn View*
- — 3A GSHL game
Home games played at Columbia River High


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Tuesday, January 27, 2009
© Copyright 2015 Gwinnett Daily Post
Mike Mercer relocated his life and basketball career to Tampa, but unfortunately problems still followed the former South Gwinnett star.One of those problems cost Mercer his spot on the South Florida men's basketball team on Monday, when head coach Stan Heath dismissed him from the program. Heath made the tough decision after Mercer was arrested last Friday night on charges of marijuana possession, his second arrest in four months. He was arrested in September and charged with public consumption of alcohol. "(Mercer's) disappointed and pretty devastated," Heath told the Tampa Bay Tribune on Monday. "He just feels like he's snakebitten. Unfortunately, he's just got to make better choices. Heath told the Tampa paper his decision wasn't rushed. "I didn't want to make any emotional decisions; the first 24 hours you've got to be careful of that," he said. "But my thoughts never really wavered." Mercer played in just four games for South Florida this season, averaging 8.5 points and 31.3 minutes before tearing the ACL in his knee in December. Before the season-ending injury, the 6-foot-4 Mercer struggled with his shooting, making just 34.8 percent of his field goals, including just 1 of 14 from 3-point range. Mercer, who played on South's 2004 state title team, also tore an ACL at Georgia, where he averaged 13.6 points as a sophomore. Bulldogs coach Dennis Felton gave the guard a 15-game suspension for failing to follow the school's academic policy. Felton then dismissed him from the team in November 2007. With his South Florida career over, Mercer will have college eligibility left for the 2009-10 season if he transfers to a Division II or NAIA school.
More like this story
- Mercer reinstated to USF hoops team ( August 25, 2009 )
- Mercer in trouble again
S. Gwinnett grad arrested in Tampa ( September 9, 2008 )
- Humphrey out at UGA
Dacula grad ousted following third arrest ( June 28, 2008 )
- Billy Humphrey dismissed from UGA basketball team ( June 27, 2008 )
- Georgia fires basketball coach Felton ( January 30, 2009 )


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Frank Ocean Busted for Pot, Gets Driver's Licence Confiscated
TMZ reports that the singer was pulled over on New Year's Eve in Mono County, CA, after being clocked going 90 mph in a 65 mph zone. When police approached Ocean's BMW, they noticed an odour of marijuana and searched the singer. The cops reportedly found a bag of pot on his person.
Ocean was cited for marijuana possession, driving on a suspended licence and having tinted windows, but was released at the scene. Since the incident had officials seizing Ocean's driver's licence, he may be thinkin' bout how he's going to get around town for the next little while — another passenger in the vehicle had to drive the car home.
UPDATE: On Twitter, Ocean offered up this reaction to the bust and the media onslaught that followed: "hi guys, i smoke pot. ok guys, bye... hi guys, i drive a m3. that bitch fast..ok guys, bye. :)"
Coming back soon! If our developer were more machine than man they'd already be here. Useless meatsack.
For now, please send any and all feedback to [email protected].
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Snoop Dogg Taps Kendrick Lamar, Rick Ross for 'BUSH'
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Frank Ocean Hints at New Album with Cryptic Photo
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Georgia Anne Muldrow Readies "First Rap Album"
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We're living in the age of surprise album leaks, meaning every major artist is dropping new material with little to no forewarning. Rihanna ...


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As we reported in January 2015, 2014 was a banner year for venture capital on all fronts, from fundraising, to investment and exits – save, however, for the small drop in the number of deals versus the largest aggregate...more
While it's no secret that Facebook and Twitter dominate live sports-related chatter on social media, this year's underdog, Snapchat, made a bold play for an upset during the NCAA's March Madness.
The Our Stories feature...more
A weekly wrap up of interesting news about virtual worlds, virtual goods, and other social media.
In This Issue:
- Will Doctors Soon Prescribe Video Games?
- 5 ways the Postal Service could save money...more
Dueling for ad dollars. U.S. companies will spend $52.8 billion on digital advertising this year, 2.5% more than they spent on it in 2014. And, while television advertising is still king—corporate marketers will invest almost...more
Forced friendship. A committee of the Arkansas Senate is expected to vote this week on a bill that would allow companies and other organizations responsible for supervising minors to require their employees to include a...more
One of the fascinating things about social media is that, from a marketing standpoint, each social media platform offers its own unique set of features and opportunities; as a result, a marketing strategy that proves...more
By now you've probably heard of Snapchat. But if you are not among its growing core base of users between 13 and 23 years of age (probably a good deal younger than you, constant reader) there's a good chance you are not a...more
January 2015's strategic movement in the digital media business already seems like a full year squeezed into one month. In this edition of our MDM newsletter, we walk you through some of those major developments that set the...more
Social work. Enterprise social media platforms – i.e., Facebook-like platforms used by companies to facilitate communication and collaboration among their employees – are incredibly popular these days; by some estimates, it...more
Snap decision. The National Arbitration Forum has refused to transfer the domain name snapchatcheck.com to the company behind the popular messaging app Snapchat. The NAF panel decided that the respondent, Dreamhost, the...more
Online privacy is a growing concern for us all. As a mobile app owner or developer, you must include a privacy policy in your app that details the information you collect from users and the manner in which that information is...more
Welcome to the first Privacy Tuesday of 2015!
We hope that you enjoyed our 12 Days of Privacy series (and if you missed it, they are all linked in the right column of the blog…).
Three things that you should...more
a tracking device in my car …. she is now my ex-true love….
A year ago, privacy and data security issues in the media were all about credit cards and identity theft. Concerns about privacy related to location data...more
In early October 2014, the popular mobile messaging and social media app Snapchat suffered a very high profile leak of approximately 100,000 to 200,000 user images sourced from the database of a Snapchat third-party client,...more
Understanding the Once And Future Native Advertising -
What is "Native Advertising"?
The definition of "native advertising", or simply "native", is admittedly an elusive one. There are many definitions put forth...more
Hooray for Hollywood. According to a new study by KPMG, television and movie viewers have never had it better. A report by the consulting company found that the overwhelming majority of well-known movies and television shows...more
The digital revolution has caused tremendous growth in the volume of documents stored and collected electronically. It has also caused the creation of new sources of digital data, one of the most significant of which is...more
With the rise of the internet and mobile technology, people are broadcasting their opinions and beliefs on social media sites. Twitter was established as an outlet for self expression… of the fewer-than-...more
In This Issue:
- European Court of Justice Strengthens the Right to Be Forgotten
- California AG Offers Best Practices for Do Not Track Disclosures; Crucial Compliance Questions Left Unanswered
- Snap...more
One June 10th SEC Commissioner Luis Aguilar made a speech before the New York Stock Exchange, and he took the opportunity to discuss good corporate governance as it relates to cybersecurity and boards of directors....more
Recently, the Maryland Attorney General's Office announced that it reached a settlement with Snapchat, Inc. over alleged deceptive trade practices in violation of Maryland law and violations of federal laws that are intended...more
In This Issue:
- Can You Keep a Secret? There's an App for That
- Do Snapchat or Confide Produce "Documents" in the Eyes of the Law? What about Evidence?
- Implications on Securities Fraud and Employment Issues...more
Just a little over a month after settling charges of false promises of disappearing user messages (among other things) with the Federal Trade Commission ("FTC"), mobile app developer Snapchat, Inc. ("Snapchat" or "Company")...more
In This Issue:
- EU Court of Justice Creates Broad Interpretation of the 'Right to be Forgotten'
- White House Publishes Report on Risks and Opportunities Posed by 'Big Data' Practices
- California AG...more
Here Today, Still Here Tomorrow: FTC Settles With Snapchat -
Now you see it … and now it's still there.
Mobile messaging app Snapchat went with a catchier slogan, promising consumers that pictures and videos...more
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iHerb Customer Reviews
Customer Ratings
Reviews English
Sort By
Posted by Reviewer2404184 on Jun 16, 2011
good very
Posted by Reviewer3290519 on Jul 06, 2011
Good priced and tasty organic treats for the kids.
Good snack
Posted by Reviewer1737183 on Dec 12, 2011
Baby loves it,me too.^_^
Posted by Reviewer1198935 on Feb 01, 2012
My baby like it.
My baby like it,thanks
Posted by Reviewer1729917 on Aug 02, 2011
My baby like it,thanks


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Kevin Hart's Nerdiness Rescues Get Hard from Homophobia
By Amy Nicholson
By Stephanie Zacharek
By Stephanie Zacharek
By Alan Scherstuhl
By Calum Marsh
Men in Landslide in Force Majeure
By Calum Marsh
Witherspoon Hoboes Through Wild
By Stephanie Zacharek
Interview: Garfield's Jim Davis
By Amy Nicholson
Lara Croft Tomb Raider: The Cradle of Life. Jan de Bont. Archaeologist and explorer Lara Croft (Angelina Jolie) finds the mythical Pandora's Box, only to have it stolen from her by the head of a Chinese crime syndicate who is in league with a villain who wants to use the Box as a doomsday weapon. Think Lara saves the world? Opens Friday, July 25, at multiple locations. NR
Seabiscuit. Gary Ross. Opens Friday, July 25, at multiple locations. Reviewed this issue.
Spy Kids 3-D: Game Over. Robert Rodriguez. Opens Friday, July 25, at multiple locations. Reviewed this issue.
Sponsor Content
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2014 RAM 3500Change
Engine5.7L V-8
Power383 @ 5,600 rpm
Transmission6-spd auto w/OD
0-608.9 seconds
Monthly Payment$878
Seating6 passengers
Cargo72.2 cu.ft.
Market Price (Fair)$45,175
Invoice Price$43,143
Warranty36 months/36,000 miles
2014 RAM 3500 Laramie 4x2 Mega Cab 160.5 in. WB Overview
The Ram 3500 offers bold styling with an aggressive "grille-forward" design, interiors with premium materials and innovative features, and big power from a choice of engines, making it ideal for work and play. Four grille designs and a premium headlamp lighting system with a bi-functional halogen projector design and amber turn-signal LEDs are available.
The Ram 3500 provides something for everyone with the choice of three engines, three cab styles (regular, Crew and Mega cabs), four wheelbases and either 4x2 or 4x4 drive types. A 5.7-liter HEMI V8 producing 383 horsepower and 400 lb.-ft of torque is the standard engine. New for 2014, the available 6.4-liter HEMI V8 makes 410 horsepower and 429 lb.-ft of torque. The lineup of available 6.7-liter Cummins diesel engines features 350-horsepower/660 lb.-ft. of torque with the class-exclusive 6-speed manual, 370-horsepower/800 lb-ft of torque with the 6-speed automatic transmission, and 385-horsepower/850 lb-ft of torque with the all-new heavy duty AISIN six-speed automatic. Heated and ventilated front seats, heated rear seats, heated steering wheel, power adjustable pedals, Keyless Go passive entry, rear parking sensors, and a rear backup camera are available. Uconnect stereos feature USB connections for electronic devices, available 8.4-inch touchscreen, Bluetooth connectivity, HD radio, and UConnect Access that provides new connected services and applications, a wi-fi hotspot and emergency services. Electronic and infotainment choices include a remote CD player, navigation system, and a rear-seat DVD entertainment system. The RamBox cargo management system includes illuminated storage bins built into bed rails and can be locked (along with the rear tailgate) with the remote key fob. A center high-mounted stop light (CHMSL) camera provides a view of the bed for easier fifth wheel or gooseneck trailer connection as well as monitoring cargo. The optional fifth wheel or gooseneck tow prep package includes a factory-installed trailer tow connector in the truck bed.
The Ram 3500 was extensively revised in 2013 with new frames, suspension systems, powertrain combinations, grilles and headlights, redesigned interiors, innovative audio systems, and a variety of unique premium features and technologies, and is carried over for 2014. A 6.4-liter HEMI V8 engine is now available.
*The data and content on this web site is subject to change without notice. Neither AOL nor any of its data or content providers shall be liable for errors in the content, or for any actions taken in reliance thereon.
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by Shellbug526 November 05, 2010
Ask Shellbug526 to share more
"You Are the Sunshine of My Life" is a 1973 pop single released by Stevie Wonder. The first two lines of the song are sung, not by Wonder, but by James Gilstrap and Lani Groves. The single version of the song differed from the album version, … see full wiki
Quintet of brothers formed and managed by their father begin …
#3 hit single by Billy Joel in 1978.
#3 hit single by Mungo Jerry in the summer of 1970.


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I'm trying to implement SQLServer 2005 with mirror in two W2003 Servers. The application we use doesn't seem to work well with the SQLNCLI driver. When I execute a procedure that should return an XML result, I get something that looks like a binary/columned result. However, with the old connection string (not supporting mirroring), it works just fine.
Connection string NOT working OK:
Provider=SQLNCLI;Data Source=18.104.22.168;Database=PAT;UID=xxxxxx;PWD=xxxxxx;
Connection string working OK, but NOT supporting mirroring:
Driver={SQL SERVER};Server=126.96.36.199;Database=PAT;UID=xxxxxx;PWD=xxxxxx;
Results I get from the server when using SQLNCLI:
Results I should get, and do get if I use the old connection string:
<XS_CHECK_ERR FechaInicialMuestreo="2010-03-25T15:46:51.223" FechaFinalMuestreo="2010-03-25T16:21:12.753" TotalTrx="0"/>
The procedure is using code like sp_xml_preparedocument, SELECT ... FROM OPENXML, etc.
I don't know where else to look. The application was written in VC++ 6.0 using ADO ("ADODB.Connection").
Thanks for any tips.


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Raytown Jobs
Looking for jobs in Raytown? Snagajob has great opportunities with the area's leading companies. And applying for Raytown jobs has never been easier. Look at the job listings below, click on a job title that interests you and hit the "apply now" button. Part-time jobs, teen jobs, student jobs and summer jobs are now just a click away. Start your job search now.
Raytown, MO Job Openings
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Extra Liquid Blast: Donut
Advertising Agency: DDB Sydney, Australia
Executive Creative Director: Matt Eastwood
Senior Art Directors / Senior Copywriters: NT & Alex
17 comments
Why the H3ll would you want to blast a Donut? They smell sweet already, and don't give you bad breath. Onions, garlic, fish etc. would work, but this is just bad. If that's not their angle, then they're suggesting you chew it _with_ donuts???? Bad.
Cute visuals and idea though, just wrong foods.
A wasted good visual.
PORTUGUÊS: http://augustocorreia.carbonmade.com I ENGLISH: http://augustoinenglish.carbonmade.com
these are great, compacting the tv commercial into one shot. easily recognizable.
here, for those who havnt seen the ad: http://www.youtube.com/watch?v=o2ivCTG8Ozo
there is a whole campaign based on these cute food characters, in the age of youtube it shouldn't be hard to find out more. (check it out before you make comments that make you look ill-informed)
It's not about the breath, but the remainings of food in one's mouth.
The gum removes them, so its like a substitute for brushing your teeth (perfect for when you are on the go).
I like.
This is frigging great work. It's not boom-tish but I love it. Well done guys! Great campaign.
Yeah! if you see the vid, you get the idea, it's not the donut or the banana, they taste good, it's their remaining in your mouth, what the gum cleans
Thanx guys. Now I love it.
It actually is confusing for them who haven't seen the tv ad.
OMG! Malaysia has a similar tvc like this. It's for a dental product, those little food(same as above) following their master to everywhere.
I initially thought it was a rubber donut which prompted me to think the product was a weird sepository... :S
i've seen the tv commercial for these. absolutely BRILLIANT.
The idea is that you have Extra instead of a sweet snack. Extra is sugarless.


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Enbrel is also indicated in the treatment of severe, active and progressive rheumatoid arthritis in adults not previously treated with methotrexate.
Enbrel, alone or in combination with methotrexate, has been shown to reduce the rate of progression of joint damage as measured by X-ray and to improve physical function.
Polyarticular juvenile idiopathic arthritis
Treatment of active polyarticular juvenile idiopathic arthritis in children and adolescents aged 4 to 17 years who have had an inadequate response to, or who have proved intolerant of, methotrexate. Enbrel has not been studied in children aged less than 4 years.
Psoriatic arthritis
Treatment of active and progressive psoriatic arthritis in adults when the response to previous disease-modifying antirheumatic drug therapy has been inadequate. Enbrel has been shown to improve physical function in patients with psoriatic arthritis, and to reduce the rate of progression of peripheral joint damage as measured by X-ray in patients with polyarticular symmetrical subtypes of the disease.
Ankylosing spondylitis
Treatment of adults with severe active ankylosing spondylitis who have had an inadequate response to conventional therapy.
Plaque psoriasis
Treatment of adults with moderate to severe plaque psoriasis who failed to respond to, or who have a contraindication to, or are intolerant to other systemic therapy including cyclosporine, methotrexate or PUVA
About Wyeth:
Wyeth is one of the world's largest research-based pharmaceutical and
health care products companies. It is a leader in the discovery, development,
manufacturing, and marketing of prescription drugs and over-the-counter
medications. It is also a global leader in vaccines, bio
|SOURCE Wyeth Pharmaceuticals Limited
Copyright©2008 PR Newswire.
All rights reserved


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Jada Pinkett Smith: How 'Magic Mike' Movie Helped Her Marriage
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A new report shows that the number of businesses owned by African-American women has grown 332 percent since 1997, according to Fortune magazine. The recently…
Raven-Symoné Co-signs Oprah: 'Black Twitter Hates Me' [WATCH]
Raven-Symoné is either the gift that keeps on giving or the stuff that nightmares are made of. This year, so far, has certainly been good…
Laurence Fishburne To Star In 'Roots' Remake
LOS ANGELES (AP) — Laurence Fishburne is joining the "Roots" miniseries remake. A&E Networks said Wednesday that Fishburne will play writer Alex Haley, whose novel…
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The trailer for the dramatic and action packed Creed starring Michael B. Jordan and directed by Ryan Coogler, is out and its hot. Creed from Metro-Goldwyn-Mayer…
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Citi Signs United Nations Global Compact
Citi is the first major U.S.-based bank to join the United Nations Global Compact. By signing the accord with the corporate citizenship initiative, Citi commits to support the 10 guiding principles, pertaining to human rights, labor, environment, and anti-corruption.
Citi has a long track record of developing environmental, social, and corporate governance initiatives. As an example, the bank played a role in the development of the 2003 Equator Principles, voluntary industry guidelines to manage the environmental and social risks of project financing globally.
Citi also launched Microfinance in 2005, which protects low-income populations from potentially harmful financial products and ensures that they are treated fairly.
Citi recently set new environmental targets that include cutting water use by 20 percent and landfill waste by 40 percent by 2015. The financial institution also set a tougher greenhouse gas (GHG) reduction goal of 25 percent and committed to LEED certification for at least 15 percent of its global real estate portfolio.
The financial company is also halfway to meeting its 10-year, $50 billion goal, announced in 2007, to address climate change.
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