text:
Formal Opinion 1994-4
May 5, 1994
TOPIC: Foreign law firm; holding out as partnership; firm name; letterhead and professional cards
DIGEST: Use by New York affiliated firm of firm name almost identical to that of a German firm, without actual partnership or sharing of responsibility, is misleading; similarly, cannot list name of German firm as if it were a partner in the New York firm, or describe German office as the "head office."
CODE: DRs 2-102(A), 2-102(B), 2-102(C), 2-102(D); EC 2-11.
May a German law firm open an office for the practice of law in New York by the formation of a separate law partnership that uses a name almost identical to that of the German firm?
"X. & Partner Rechtsanwaelt," a German law firm, has decided to open an office in New York City for the purpose of providing information on German law and obtaining business for its various offices in Germany. In conjunction with the opening of that office, it is planned that another firm calling itself "X. & Partners, Attorneys at Law" (hereinafter "X. & Partners"), will be organized for the practice of law in the State of New York. Several ethical problems are presented by the firm names, letterhead and professional cards the inquirer proposes to use.
The Name of the Firm
EC 2-11 of the Code of Professional Responsibility provides, in pertinent part, that:
[A] lawyer in private practice should practice only under a designation containing the lawyer's own name, the name of an employing lawyer, the name of one or more of the lawyers practicing in a partnership, or, if permitted by law, in the name of a professional corporation for the practice of law, which should be clearly designated as such.
There are two exceptions to the foregoing rule. The first is contained in DR 2-102(B), which permits a firm to use, or continue to use, the name or names of one or more deceased or retired members of the firm or a predecessor firm in a continuing line of succession. See generally N.Y. State 622 (1991). The second is set forth in New York Criminal & Civil Courts Bar Assn. v. Jacoby, 61 N.Y.2d 130 (1984):
A multistate law firm (consisting of partners admitted to practice in different States) may practice law in New York State if at least one of its active partners is admitted to practice in this State, and it may conduct such practice under a firm name comprised of a combination of surnames, although none of them is the surname of a partner licensed to practice in New York.
The name X. & Partners does not fit into either of these exceptions. Moreover, even if the rule applicable to multistate law firms were to apply to multinational law firms, the name X. & Partners may still be misleading for the reasons set forth below.
The inquirer indicated that the name X. & Partners is not intended to designate one law firm that practices in several jurisdictions, but was chosen rather to specifically distinguish the inquirer's firm from the firm of X. & Partner. The reason for this is that the firm of X. & Partner does not want to assume the obligations that would normally occur in a partnership with the other members of X. & Partners. As a rule, a multistate law firm practicing in New York may use the same name it uses in other states, provided that the circumstances are not such as to cause local use of the name to be misleading. But if there is no true partnership relationship with the local lawyer, as indicated by real sharing of profits, liabilities and professional responsibility, use of an out-of-state lawyer's name in the firm would be misleading. N.Y. State 175 (1970). In our opinion, therefore, the use of a name almost identical to that of the German firm, without the sharing of responsibility, which a layman might reasonably expect from the similarity of names, would be misleading. See DR 2-102(C).
Letterhead and Professional Cards
Under DR 2-102(A):
A lawyer or law firm may use professional cards, professional announcement cards, office signs, letterheads or similar professional notices or devices, provided the same do not violate any statute or court rule, and are in accordance with DR 2-101, including the following:
1. A professional card of a lawyer identifying the lawyer by name and as a lawyer, and giving addresses, telephone numbers, the name of the law firm and any information permitted under DR 2-105. A professional card of a law firm may also give the names of members and associates.
* * *
4. A letterhead identifying the lawyer by name and as a lawyer, and giving addresses, telephone numbers, the name of the law firm, associates and any information permitted under DR 2-105. A letterhead of a law firm may also give the names and dates relating to deceased and retired members. . . .
Our review of the letterhead and business card submitted by the inquirer reveals the following problems:
A. The name "X. & Partner" is listed on the proposed letterhead. However, the persons listed on the letterhead should be natural persons or professional corporations only. The name X. & Partner does not identify individuals rendering legal services, but merely refers to a firm whose members are undisclosed. In addition, by including X. & Partner in the listing of attorneys, there is, at the very least, a possibility that potential clients of the New York firm may expect to be serviced by the attorneys employed worldwide by X. & Partner, as well as by the attorneys actually working in the New York office.
B. One of the attorneys who actually will be working out of the New York office is admitted to practice in Pennsylvania and Germany, but not in New York. The inquirer intends to qualify his listing with the statement "not admitted in New York." Since DR 2-102(D) requires that the letterhead make clear any jurisdictional limitations on those members and associates of the firm not licensed to practice in New York, we believe that the attorney should instead be described as licensed to practice only in Pennsylvania and Germany, rather than in the manner suggested by the inquirer.
C. The proposed letterhead carries an address described as the "head office" and a listing of other offices. This is misleading. X. & Partners has only one office; the implication that the New York firm is an office of the German firm is misleading given their real relationship. See N.Y. State 538 (1981) (New York firm cannot list on its letterhead a foreign associate or correspondent firm because such listings might mislead a person to seek the services of the New York firm on the basis of an incompletely described relationship); DR 2-102(C).
The form of business card may be also be misleading, since it implies that X. & Partners has offices outside of New York, when in fact, the one foreign address given is that of X. & Partner, and the cities listed seem to be those in which X. & Partner has offices.
We note that the problems identified above are caused by the inquirer's desire to separate the New York partnership from the German international partnership. If the German firm meets the requirements of the law and rules relating to the practice of foreign law in New York and/or the practice of New York law, as the case may be, many of the objections raised above could be avoided by having one firm, rather than two, carry on the activities contemplated.
For the foregoing reasons, we answer the question presented in the negative as a matter of ethics. We express no opinion on the legality of the proposed arrangement under applicable law.
TOPIC: Name; use of title "Esquire" No. 1994-5 COMMITTEE ON PROFESSIONAL AND JUDICIAL ETHICS May 5, 1994 ACTION: FORMAL OPINION
DIGEST: Attorney may ethically use the title "Esq." after his or her name, even when acting in a non-legal capacity.
CODE: DRs 1-102(A)(4); 2-101(A); 2-101(C)(1); EC 2-13.
May an attorney properly append the suffix "Esq." to his or her name when not acting in a legal capacity?
The inquirer is counsel to a not-for-profit organization that employs staff members and volunteers who happen to be attorneys, but who perform non-legal functions such as public relations, administration, or communicating with members of the organization about the organization's positions on particular issues. The organization identifies these attorneys, who do not practice law on its behalf, in its documents with the title "Esq." following their names. The inquirer asks whether this identification is proper and whether the attorneys may appropriately use the title when communicating on behalf of the organization. We answer these questions affirmatively.
The use of the title "Esquire" has its origins in the Middle Ages. An esquire was a candidate for knighthood, acting as attendant and shield bearer for a knight. n1 Webster's New World Dictionary (1980). Over time, the title became one denoting respect, rather than a specific occupation.
n1 The word is derived from the Latin "scutum" -- a shield, and Middle English: "esquier" -- a shield bearer.
According to the Encyclopedia Britannica, after the decline of the feudal system, the title of "Esquire" was perpetuated by certain lawyers, among them William Blackstone and Edward Coke. These lawyers drew up lists of those they thought entitled to carry the title. The lists included various classes of men who were sons of peers, minor nobles, honorary knights and those who were designated with the title "esquire" upon appointment to office. These appointments were to both legal and non-legal offices and included among others, "Royal Academicians." However, it appears that the title has always been an arbitrary conferment and never reserved exclusively to lawyers. See, e.g., Black's Law Dictionary (6th ed. 1990) (defining "esquire" as a title of dignity next above gentleman, and below knight; also a title of office given to sheriffs, sergeants, and barristers at law, justices of the peace and others; in the United States, title commonly appended after name of attorney); Random House Dictionary of the English Language (2nd ed. 1987) (defining esquire as: "an unofficial title of respect having no precise significance, sometimes placed, esp. in abbreviated form, after a man's surname in formal written address; in the U.S., usually applied to lawyers, women as well as men; in Britain, applied to a commoner considered to have gained the social position of gentleman").
It is not clear how the title "Esquire" came to be used so commonly (and seemingly so exclusively) by lawyers in the United States. There is no authority that reserves the title "Esquire" for the exclusive use of lawyers. n2 Because neither the law nor any established ethical rule governs the use of the title, it would be presumptuous for any non-legislative body to purport to regulate its use. Nonetheless, based on common usage it is fair to state that if the title appears after a person's name, that person may be presumed to be a lawyer.
n2 For example, New York's Judiciary Law contains no reference to the use of the term esquire in its provisions governing "Attorneys and Counsellors." Indeed, it has been noted that:
an 'esquire' has no relation to law. It is often added to the names of poets or artists; and the term may be applied to a landed proprietor or a country squire; that being one of courtesy. . . . Nowhere do we find that the term 'esquire' denotes an attorney at law.
Antonelli v. Silvestri, 137 N.E.2d 146, 147-48 (Ohio App. 1955).
The only ethical question posed by the use of the title "esquire" by lawyers acting in a non-legal capacity is whether such use if misleading. See DR 1-102(A)(4) (providing that a lawyer shall not engage in conduct involving dishonesty, fraud, deceit, or misrepresentation); DR 2-101(A). We do not believe it is. DR 2-101(C)(1) permits a lawyer to use, in connection with his or her name, a designation indicating training in the law, such as "J.D." See ABA Formal Op. 321 (1969); N.Y. State 105(a) (1969); Maryland 85-21 (1984). Accord D.C. Op. 183 (1987); Iowa Op. 85-14 (1986). But see Philadelphia Op. 86-98 (1986). The title "esquire" does not legally designate an individual as a lawyer because it is not conferred in this country as an academic degree or license. It has, however, been adopted by lawyers by convention as a form of designation. Thus, one using the title in the United States is identifying himself or herself as a lawyer. But, just as a lawyer may identify his or her professional affiliation in a social context, see N.Y. State 105(a) (1969), and that a non-admitted law school graduate may use the title "J.D." on business cards and letterhead, see Maryland 85-21 (1984), the use of the title "esquire" by a lawyer in a non-legal context does not constitute an ethical transgression.
We would be more concerned if the non-practicing attorneys were signing correspondence or otherwise identifying themselves as, for example, "J. Doe, Attorney-at-Law," as opposed to "J. Doe, Esq." A recipient of such a communication could well conclude, incorrectly, that the lawyer was acting in a legal capacity. EC 2-13 states in this regard that "[i]n order to avoid the possibility of misleading persons with whom a lawyer deals, a lawyer should be scrupulous in the representation of professional status." If a member of the organization used the title "attorney" in correspondence while acting in a non-legal capacity, this might convey the impression that a legal position is being taken on behalf of the organization or that a legal opinion is being rendered. Similarly, if one were so identified in meeting minutes it might convey the impression that a member is counsel to the committee or the organization. These concerns, however, do not affect our conclusion that the simple use of the title "Esq." after an attorney's name is appropriate.
For the foregoing reasons, the question presented is answered in the affirmative.
TOPIC: In-house attorney; fees to third parties; multiple roles. No. 1994-6 COMMITTEE ON PROFESSIONAL AND JUDICIAL ETHICS May 5, 1994 ACTION: FORMAL OPINION
DIGEST: Attorney may be employed in-house by bank that charges borrowers a fixed fee for the attorney's services so long as the fee represents the actual cost of these services; attorney may properly serve as shareholder, officer, and/or director of employer or client.
CODE: DRs 1-102(A)(4); 3-101(A); 3-102(A); 5-101(A); 5-109; 7-102(A)(7); ECs 4-2; 4-4; 5-1; 5-18.
1. May an attorney be employed as in-house counsel by a bank that intends to charge borrowers a fixed fee for the attorney's services?
2. May an attorney become a shareholder, officer, and/or director of an employer or of a client?
An attorney renders legal services as an independent contractor to a mortgage banking institution, but is considering an offer to become in-house counsel to the bank. The attorney is also considering the possibility of becoming a shareholder, officer and/or director of the institution.
As in-house counsel, the attorney would supervise a loan closing department which would be staffed by the attorney, one or more paralegals, and a secretary. Under the direction of the attorney, the department would prepare and review all documents required for each loan transaction, and would provide legal representation to the bank at all closings. The bank would charge each borrower a flat fee for these services, which would be paid by the borrower directly to the bank. The fee will be disclosed to each borrower prior to closing and would be used to defray the bank's cost of maintaining the closing department.
The attorney would be paid a fixed annual salary based on the full range of legal services to be rendered to the bank, regardless of the number of closings performed or the aggregate value of the closing fees generated each year. Thus, the salary received by the attorney would have no direct relation to the fees received by the bank.
A lending institution may properly require a borrower to pay the reasonable legal fees incurred by the bank in connection with a loan transaction. N.Y. City 695 (1946); N.Y. State 438 (1976); ABA Informal Op. 837 (1965). Such fees may include a charge for the lawyer's office overhead. N.Y. County 670 (1989).
Consistent with this principle, it is not improper for a bank to charge borrowers for legal services rendered by in-house counsel, provided that the amount charged does not exceed the actual cost to the bank of employing in-house counsel to provide those services, including the allocable portion of the attorney's annual salary and the bank's reasonable overhead expenses. E.g., N.Y. State 618 (1991); N.Y. County 670 (1989); ABA Informal Op. 1451 (1980). A separate fee may be charged by the mortgage bank to its customers for the legal services rendered by the attorney on behalf of the bank in connection with the closing of a loan transaction provided it is not excessive in light of market conditions.
It would be improper, however, for a bank to profit from any fee charged for the services of in-house counsel, i.e., to charge, collect and retain a fee that exceeds the actual cost of those services. Moreover, an in-house lawyer cannot ethically participate in any such arrangement because: (i) it constitutes sharing a legal fee with a lay person in violation of DR 3-102(A); (ii) it constitutes aiding a lay person in the unauthorized practice of law in violation of DR 3-101(A); and (iii) it constitutes a misrepresentation in violation of DR 1-102(A)(4) to label as "attorneys' fees" an amount which has no necessary relationship to the compensation of the attorneys involved. See N.Y. State 618 (1991). Accord N.Y. County 670 (1989); Iowa Op. 92-1 (1992); Fla. Op. 87-8 (1987); Mass. Op. 84-1 (1984).
Thus, participation in the proposed arrangement would not be improper provided that the fee collected by the bank does not exceed the portion of the attorney's salary allocable to each loan transaction, plus the allocable overhead of the loan closing department, including the cost of paralegals, secretaries, utilities and similar expenses. Moreover, it is important that the bank make appropriate disclosure to each borrower concerning the nature and calculation of the fee. See DR 1-102(A)(4) (prohibiting lawyer from engaging in conduct "involving dishonesty, fraud, deceit or misrepresentation"); DR 7-102(A)(7) (prohibiting lawyer from assisting the client in conduct that the lawyer knows to be fraudulent).
Whether the bank's receipt and retention of a fee for legal services constitutes the unauthorized practice of law in violation of N.Y. Judiciary Law � 495 is a question of law. See Thompson v. Chemical Bank, 84 Misc. 2d 721 (Civ. Ct. N.Y. Co. 1975). Accordingly, this Committee expresses no view concerning the applicability of this statute. We do note, however, that if the proposed arrangement were deemed to constitute the unauthorized practice of law, the attorney would be prohibited by DR 3-101(A) from rendering any assistance to the bank in connection with such conduct.
There is no per se rule of professional ethics that prohibits a lawyer for a corporation from owning stock in, or serving as an officer or a director of, the client company. Such multiple roles are permissible regardless of whether the lawyer is employed as an in-house attorney or retained as outside counsel. N.Y. State 589 (1987); Oregon Op. 91-91 (1991); Phila. Op. 87-14 (1987).
Nevertheless, counsel to a corporation "owes his [or her] allegiance to the entity" and must exercise independent professional judgment solely for its benefit. N.Y. State 589 (1987); EC 5-1; EC 5-18. Moreover, the attorney must discharge this ethical responsibility to the corporation without regard to the interests of any other person, including the lawyer's own interests as shareholder, director or officer of the company. Id. See also DR 5-109. If those interests diverge from the lawyer's duties as counsel, the lawyer may be precluded from providing legal representation to the corporation with respect to the matter that gives rise to the actual or potential conflict of interest.
A related concern is that, absent client consent following full disclosure, a lawyer is prohibited from accepting or continuing employment if the lawyer's exercise of professional judgment on behalf of the client will, or reasonably may, be affected by the lawyer's own financial or business interests. DR 5-101(A). This general "conflict-of-interest" rule could operate, for example, to prohibit a lawyer/director or lawyer/officer from rendering legal advice to the corporation when both the company and its officers or directors are named as defendants in a lawsuit. N.Y. State 589 (1987). But whatever the particular circumstances presented, a lawyer must carefully consider the potential for conflict and refrain from acting as counsel (absent client consent) whenever there exists a risk that his or her professional judgment may be compromised.
Even in the absence of an actual or potential conflict of interest, a lawyer must disclose to a client corporation the potentially adverse consequences of his or her multiple roles within the organization. For example, a lawyer who also serves as an officer or director of a corporate client must disclose the risk that certain communications with the corporation may not be protected by the attorney-client privilege. N.Y. State 589 (1987). The client should be aware that the lawyer's conversations with corporate personnel subsequently may be held to have been in the role of director or officer rather than counsel, thereby invalidating any assertion of the attorney-client privilege that the corporation may attempt to make. See SEC v. Gulf & Western Industries, 518 F. Supp. 675, 683 (D.D.C. 1981). See also EC 4-2 (obligation to protect client confidences and secrets); EC 4-4 (lawyer should act in a manner which preserves privilege).
Subject to the caveats discussed above: (1) an attorney may be employed in-house by a bank that proposes to charge borrowers a fixed fee to cover the cost of the services rendered by the attorney; and (2) an attorney may become an officer, director or shareholder of the bank regardless of whether the attorney accepts employment as in-house counsel or continues to render legal services as an independent contractor.
TOPIC: Legal referral services. NO. 1994-3 COMMITTEE ON PROFESSIONAL AND JUDICIAL ETHICS April 13, 1994 ACTION: FORMAL OPINION
DIGEST: Attorney may not participate in a for-profit private legal referral service unless authorized under DR 2-103(D).
CODE: DRs 2-103(B), 2-103(C); 2-103(D); EC 2-15.
May an attorney participate in a legal referral service that is operated for profit and not sponsored or approved by any bar organizations?
A law firm has been approached by a representative of a referral service, who has asked if the law firm would be interested in participating. The service has been organized to provide referrals for doctors, lawyers and accountants. It will advertise in print and on radio and will refer clients who call an "800" number to member attorneys. The referral service intends to screen each of its listed attorneys to verify that they are members in good standing of the bar. Participants in the referral service will be charged either (1) a flat monthly listing fee plus additional fees for any clients referred to that attorney, or (2) a fee for each referral made to the attorney during the month (up to a fixed maximum amount). The referral service is not operated, sponsored or approved by any bar association.
With certain limited exceptions, DR 2-103 prohibits an attorney from paying a fee or giving "anything of value to a person or organization to recommend or obtain employment by a client, or as a reward for having made a recommendation resulting in employment by a client." DR 2-103(B). DR 2-103(D) lists the type of referral services that are excepted from this prohibition: legal aid offices or public defender offices, military legal assistance offices, lawyer referral services "operated, sponsored or approved by a bar association," or a "bona fide organization which recommends, furnishes or pays for legal services to its members or beneficiaries" provided specific conditions are satisfied.
The Code of Professional Responsibility encourages the use of referral services because they can assist clients in selecting qualified counsel. EC 2-15. However, DR 2-103(D) limits the type of referral services to which attorneys can make a payment in exchange for a reference. Thus, if a referral service is a for-profit, private corporation the purpose of which is to advertise and solicit clients in exchange for referral fees from lawyers and other professionals, and if that organization does not fall within any of the categories listed in DR 2-103(D), it is not a referral organization from which an attorney may properly accept a referral in exchange for the payment of a fee. See generally Ad Hoc Committee on Private Legal Referral Services, "Regulation of Private Legal Services - A Recommendation," 44 Record Assn. Bar City N.Y. 3, 7-9 (1989).
Another concern is DR 2-103(C), which provides:
A lawyer shall not request a person or organization to recommend or promote the use of the lawyer's services . . . other than by advertising or publicity not proscribed by DR 2-101. . . .
(The approved bar association referral services and other organizations enumerated in DR 2-103(D) are exempt from this rule.) Unless the attorney knows the nature, extent and content of the advertisements a for-profit referral service will place, the attorney cannot ensure that the service will comply with the advertising requirements of DR 2-101 as required. See N.Y. State 597 (1989) (an attorney may not enter into an advertising contract in which the advertiser, without including the name, office address and telephone number of the lawyer, suggests in generic ads that viewers call an "800" number, and for a monthly fee, refers all calls from a designated geographical area to that lawyer, as the service arrangement both violates the requirement that all advertising made by an agent of the lawyer conform to court rules on advertising and constitutes a prohibited referral). *
* Accord Iowa 91-18 (1991) (lawyer may not pay membership dues to an organization whose purpose is to secure mutual referrals among members in exchange for the payment of dues); Kentucky E-344 (1991) (lawyer may not participate in a for-profit lawyer referral service); South Carolina 86-13(B) (1986) (lawyer may not participate in a lawyer referral service which is operated by private corporation for profit). Compare Alabama 86-78 (1986) (lawyer may participate in lawyer referral service operated by not-for-profit agency created by state legislature) and Nebraska 87-2 (1987) (lawyer may accept cases from not-for-profit referral services if lawyer does not give anything of value for services).
The question is answered in the negative.
TOPIC: Part-time administrative law judge; conflict of interest. NO. 1994-2 COMMITTEE ON PROFESSIONAL AND JUDICIAL ETHICS April 13, 1994 ACTION: FORMAL OPINION
DIGEST: Part-time administrative law judge for Parking Violations Bureau may not receive a referral fee for a potential lawsuit against the Office of the Sheriff, which aids in the enforcement of the judge's rulings.
CODE: DRs 2-107(A), 2-107(A)(2); CJC Canon 2.
May a part-time administrative law judge make a referral and receive a referral fee for a potential lawsuit against an arm of the government that aids in the enforcement of the judge's rulings?
The inquirer is a per diem administrative law judge, employed by the Parking Violations Bureau of the City of New York ("PVB"). This employment constitutes one-third of the inquirer's professional time. In this capacity, the inquirer adjudicates parking tickets issued by the PVB. In the event the inquirer upholds a ticket, the respondent has the right to appeal only after the fine ordered in the judgment is paid. If the fine is not paid, the Office of the Sheriff of the City of New York attempts to collect on the judgment. Under certain circumstances, the Sheriff is authorized to impound a car registered to a party with outstanding parking judgments.
The inquirer has been consulted by a potential client who claims to have been assaulted and injured by persons acting under the direction of the Office of the Sheriff while they were seizing a car registered to him. The car, which was towed because there were unpaid parking judgments against the client, has never been recovered. The potential client has asked the inquirer to refer the matter to litigation counsel in order to bring a civil action against the Office of the Sheriff and the City of New York. The inquirer has conducted a preliminary investigation of the matter and now wishes to refer this matter to another attorney from whom the inquirer would expect to receive a referral fee.
The inquirer asks whether it would be proper to refer this matter to litigation counsel and receive a fee for the referral and/or for the work already performed.
As a part-time administrative law judge and a practicing attorney, the inquirer's professional conduct is governed by both the Code of Judicial Conduct ("CJC") and the Code of Professional Responsibility (the "Code"). n1 See Compliance with the Code of Judicial Conduct, contained in the Code of Judicial Conduct; N.Y. City 1990-4 (citing N.Y. City 814 (1956) and N.Y. State 365 (1974)).
n1 Because an administrative law judge has limited jurisdiction under certain circumstances not applicable herein, an administrative law judge may be exempt from certain of the prohibitions of the CJC. N.Y. State 594 (1989).
Application of the CJC and the Code to the facts presented produces the same result whether the inquirer decides to represent the potential client directly in a litigation against the City or to refer the matter to a third party with the expectation of receiving a legal fee either for the work performed to date or work to performed in conjunction with litigation counsel. DR 2-107(A) states:
A lawyer shall not divide a fee for legal services with another lawyer who is not a partner in or associate of the lawyer's law firm or law office, unless:
1. The client consents to employment of the other lawyer after a full disclosure that a division of fees will be made.
2. The division is in proportion to the services performed by each lawyer or, by a writing given to the client, each lawyer assumes joint responsibility for the representation.
3. The total fee of the lawyers does not exceed reasonable compensation for all legal services they rendered the client.
It is clear that the inquirer cannot accept a fee for a mere referral, but instead must satisfy the conditions set forth in DR 2-107(A)(2). If the inquirer expects to receive a fee based solely upon the value of the work performed prior to the date of the referral, that fee must bear a reasonable relationship to the legal services rendered in the matter as a whole. Id.; N.Y. City 81-65 (1981). If the inquirer expects to receive a fee based upon the amount of the recovery in litigation, the fee must be based upon the inquirer's continuing contribution to the action by assuming joint responsibility for the litigation or actually rendering legal services. Thus, in order for the inquirer to accept a fee from the litigation counsel, the inquirer must continue some measure of participation in the suit.
Although the inquirer might not be confronted with a potential conflict of interest by commencing an action against a department of the City of New York with which the inquirer is not affiliated, because the inquirer is a judicial officer involved in the same parking enforcement system that led to the seizure, the facts suggest issues of potential conflict that are not easily resolved. In N.Y. City 894, this Committee concluded that, under certain circumstances, a private attorney may represent the City on a pro bono basis while simultaneously representing a private party in litigation with interests adverse to those of the City. n2 Accord N.Y. State 447 (1976) (when a government body is organized into a number of separate departments or agencies, such department or agency and not the parent governmental unit should be treated as the client for purposes of the rule which forbids the current representation of one client against another); see also N.Y. State 655 (1993).
n2 The Committee listed certain standards to be met to avoid the potential conflict: (i) it must be obvious that the lawyer can adequately represent interests of the City and private clients; (ii) informed consent of both parties must be obtained; (iii) matters cannot be substantially related; (iv) files and communication regarding matters must be kept entirely separate to the extent possible; (v) no representation by counsel to the client that legal representation of the City might assist private party in its litigation against the City.
The fact that the contemplated action will not name the PVB as a party does not relieve the inquirer of any potential conflict or appearance of conflict, which arises out of the perceived linkage between the PVB and the Office of the Sheriff with respect to the enforcement of parking judgments. Had the Office of the Sheriff committed the same acts in the enforcement of a judgment not connected to parking judgments, the conflict that we find here might not be present.
Another bar to the proposed arrangement is created by 22 N.Y.C.R.R. � 100.5(b), which provides:
A part time judge may accept private employment or public employment in Federal, State or municipal department or agency, provided that such employment is not incompatible with judicial office or interfere with proper performance of the judge's duties.
Thus, a judge may not receive a fee, directly or indirectly, in a matter which originated in his or her court. N.Y. Advisory Committee on Judicial Ethics ("ACJE") 88-108. Nor may a part-time judge appear before a planning or appeals board of the municipality in which he or she sits. ACJE 90-59, 90-65. Accord, N.Y. State 632 (1991). In these opinions, a part-time judge intended to appear before a planning board in his capacity as a private attorney. The ACJE and State Bar concluded that although the judge had no jurisdiction to review decisions made by the zoning or planning board, he could not practice before said boards. n3 In reaching this determination, the ACJE and State Bar relied upon Canon 2 of the CJC, which states:
A judge should respect and comply with the law and should conduct himself at all times in a manner that promotes public confidence in the integrity and impartiality of the judiciary.
n3 N.Y. State 632 states:
Because the municipal judge is a permanent member of the municipality's governmental structure . . ., and has jurisdiction over some zoning matters, we concluded that the part-time judge must refrain from practice before the zoning boards within the same municipality.
In addition, the State Bar noted that zoning and planning matters are often fraught with emotion and that the involvement of the judge in these matters may reflect poorly on his office.
Applying the reasoning of these opinions to the situation here, we believe that the inquirer's involvement in this suit would be improper. Although the seizure of a car by the Sheriff's Department is an integral part of the enforcement scheme in which the PVB plays a major role, the acts that constitute the basis for the proposed litigation arise outside of the enforcement scheme. To the extent that the litigation raises issues limited to that tortious conduct and not issues related to the issuance of the tickets and collection of the consequent fines, the inquirer's participation in the litigation may not rise to a conflict of interest. Nonetheless, the appearance of conflict and partiality may exist. See also ACJE 91-29 (part-time judge could not act as pro bono counsel to association of police juvenile officers because 22 NYCRR � 100.2 requires judges to avoid the appearance of impropriety. "[S]erving as counsel to an organization of police officers is not permissible, as there would be an appearance of partiality for any judge to act as counsel.").
Our conclusion here in no way bars the inquirer from maintaining a broad practice. In determining the scope of permissible work of a part-time judge, the ACJE and N.Y. State opinions appear to balance the need to avoid the appearance of partiality against the need to encourage service by part-time jurists by keeping to a minimum those areas of practice foreclosed to the judge. In ACJE 88-96, the Committee held that an administrative law judge may act as a town judge as the employment is compatible with judicial office and does not conflict or interfere with the proper performance of the judge's duties. A justice of the peace may act as a defense counsel for a criminal defendant in a town other than the town where he sits, "provided there is not reasonable likelihood due to proximity of the place of practice to the situs of his court. . . ." N.Y. State 150 (1970). But see N.Y. State 146 (1970) (judge who hears misdemeanors part-time cannot represent a defendant in a criminal matter in a higher court in same county); N.Y. State 181 (1971) (criminal practice by part time judge prohibited, but civil practice permitted); see also N.Y. State 146(a) 1970 (judges precluded from practicing criminal law, but not justices of the peace).
Here, we must balance the hardship imposed upon the inquirer resulting from the inability to commence or participate in an action against the City of New York and its agencies arising from the seizure of a car against the goal of promoting the integrity and impartiality of the adjudicative process. Although the likelihood of actual conflict herein is small, as the inquirer's jurisdiction as an administrative law judge is well defined, because the action arises in the context of the parking violations enforcement system, the representation will generate at the very least the appearance of a conflict of interest which should be avoided.
We therefore conclude that the CJC and the Code preclude the inquirer from representing a potential plaintiff in the contemplated action or from receiving a fee either for referring the matter to a different lawyer or for the work done to date. n4 As the matters pertaining to the contemplated action are sufficiently connected to the enforcement scheme within which the inquirer serves as an administrative law judge, participation in such litigation would not promote public confidence in the integrity and impartiality of the inquirer's role as an administrative law judge in violation of Canon 2 of the CJC. We do not believe that our interpretation of the Code and CJC materially restricts the inquirer's ability to engage in a broad civil and criminal practice. Our opinion does not preclude the inquirer from bringing actions against the City or the Office of the Sheriff under other circumstances. See N.Y. City 894. Rather, this opinion is based solely on the facts as presented. n5
n4 The inquirer may, of course, provide the prospective client with the name of an attorney capable of representing him or her without violating the duties discussed in this opinion. Only in extreme circumstances, not present here, would it be impermissible for an attorney to assist a client in finding successor counsel.
n5 We express no opinion as to whether the proposed arrangement would also be prohibited by applicable law, including the conflict of interest rules governing city employees. Nor do we express any opinion concerning the propriety of the inquirer's past conduct, i.e., undertaking of an investigation on behalf of the potential plaintiff with respect to potential claims against the Office of the Sheriff.
For the foregoing reasons, the question presented is answered in the negative.
THE ASSOCIATION OF THE BAR OF THE CITY OF NEW YORK No. 1994-1 COMMITTEE ON PROFESSIONAL AND JUDICIAL ETHICS March 21, 1994 ACTION: FORMAL OPINION
TOPIC: In-house attorney; discrimination claim against former employer; confidences and secrets.
DIGEST: Former in-house attorney may sue former employer for alleged discrimination and participate in the preparation of a class action against the former employer, provided the attorney does not use or reveal any confidences or secrets of the former employer or serve as class representative or class counsel.
CODE: DRs 4-101(A), 4-101(B).
May a former in-house attorney who claims to have been the victim of discrimination participate in preparations for a potential employment discrimination class action against his former employer?
Attorney X was recently discharged from employment as an in-house corporate lawyer after seventeen years of service. X believes that his discharge was improperly motivated by his activities to counter what he believed to be evidence of racial discrimination within the corporation. X is considering pursuing individual and class-wide employment discrimination claims arising under the local and federal civil rights statutes against his former client and employer, but is concerned that his participation may violate his ethical obligations as an attorney.
This inquiry raises a number of legal, as well as ethical, considerations as a result of X's desire to participate in a suit against his former client. In this opinion, we will deal only with the ethical issues and will not render any advice or opinions on the legal questions raised. The inquiry is governed by the rules contained in the Code of Professional Responsibility, which apply to in-house corporate attorneys in relation to their employers, as well as to private practitioners in relation to their clients. See Upjohn Co. v. United States, 449 U.S. 383 (1981).
DR 4-101(B) states that a lawyer shall not knowingly:
1. Reveal a confidence or secret of a client.
2. Use a confidence or secret of a client to the disadvantage of the client.
3. Use a confidence or secret of a client for the advantage of the lawyer or of a third person, unless the client consents after full disclosure.
DR 4-101(A) defines a "confidence" as information protected by the attorney-client privilege under applicable law and a "secret" as "other information gained in the professional relationship that the client has requested be held inviolate or the disclosure of which would be embarrassing or would be likely to be detrimental to the client."
An attorney must not only avoid disclosing the client's secrets but must avoid situations where the potential for disclosure exists or where it appears such secrets might be disclosed. Although X represents that he worked exclusively on corporate and international matters for the last ten years and does not have any confidential information relating to employment discrimination matters involving the former employer, this may be an overly simplistic view of his position and the access he had to confidential or secret information. Such information may have come to X as a result of his job as an attorney, despite the fact that employment issues were not directly involved in matters he worked on for the company. Additionally, X should be cautious in this area because the ethical rule against non-disclosure is broader than the attorney-client privilege and extends to the broadly defined "secrets" as well as to "confidences." Nonetheless, it is our view that the Code does not, per se, prevent X from personally initiating litigation to redress his claims of discrimination, presuming X has an adequate basis for asserting those claims. However, we caution again that care should be exercised to avoid disclosing the "confidences" and "secrets" of the former client.
The question of whether an in-house counsel may sue his or her employer has been considered by several courts with mixed results. Where the in-house counsel was pursuing a statutory right, his or her right to pursue this remedy against the former employer has been upheld. See Parker v. M&T Chemicals, Inc., 236 N.J. Super. 451, 566 A.2d 215 (1989) (upholding in-house attorney's right to sue former employer under the New Jersey Whistleblowers Act). Similarly, an in-house attorney may pursue a contractual claim based on a termination in violation of the procedure set forth in the company's employment handbook. See Nordling v. Northern State Power Co., 478 N.W.2d 498 (Minn. 1991). In contrast, where the attorney was pursuing a common law remedy, several courts have not permitted in-house attorneys to sue former employers for retaliatory termination, basing their conclusion on the confidential nature of the attorney-client relationship and the ethical requirements relating to clients' confidences and secrets. See Eckhaus v. Alfa-Laval, Inc., 764 F. Supp. 34 (S.D.N.Y. 1991) (granting summary judgment dismissing former in-house counsel's complaint of defamation on the grounds that prosecution of such action would cause the revelation of the client's confidences and secrets in violation of DR 4-101(B)); Balla v. Gambro, Inc., 145 Ill.2d 492, 584 N.E.2d 104, 105 (1991); Herbster v. North American Co., 150 Ill. App. 3d 21 (1987); Willy v. Coastal Corp., 647 F. Supp. 116 (S.D. Tex. 1986), rev'd on other grounds, 855 F.2d 1160 (5th Cir. 1988).
It is our opinion that if an attorney may bring an action against a former employer based on a state whistle-blowers statute or an employer's handbook, he or she would not be ethically precluded from bringing an action against the former employer for claimed discrimination, since this involves a much more fundamental right, grounded in numerous statutes. In fact, in Nordling, 478 N.W.2d at 502, the court noted that:
The attorney-client status of in-house counsel has apparently not precluded an inside attorney from suing her company employer for employment discrimination. See, e.g., Bellissimo v. Westinghouse Elec. Corp., 764 F.2d 175 (3d Cir. 1985), cert. denied, 475 U.S. 1035 (1986) (sex discrimination claim maintained by in-house counsel against her employer, although attorney-client defense not asserted); Jones v. Flagship Int'l, 793 F.2d 714 (5th Cir. 1986) (sex discrimination claim; again, the attorney-client defense not asserted), cert. denied, 479 U.S. 1067 (1987).
While X is not barred by ethical rules from prosecuting his own rights based on statutes prohibiting discrimination, he is precluded from serving as a class representative by these same ethical considerations. In Doe v. A Corp., 709 F.2d 1043 (5th Cir. 1983), the court held that an in-house attorney responsible for rendering legal advice on employee benefits who, following termination, asserted ERISA claims against his former employer, could not serve as either a representative or the attorney for the class in a proposed class action although he was free to prosecute his own action.
To allow Doe to act as class representative would create tension between his obligation as representative to do all he can to vindicate the rights of the class members and his personal ethical duty to protect A Corporation's secrets.
Id. at 1048.
Finally, we further note that X not serve as the attorney for a class or a third party in the prospective discrimination, because that would raise serious ethical questions under DR 5-108, as well as the rules set forth above. See Doe v. A Corp., 709 F.2d 1043.
For the foregoing reasons, and subject to the caveats and limitations discussed above, we answer the question presented in the affirmative.


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Since I still have nearly four weeks of classes left, it's difficult to believe that summer is quickly approaching for thousands of Madera students. Ask any of these kids what their ideal summer entails, and most would describe days filled with naps, television, trips to the lake, and plenty of time spent with friends.
Of course, I appreciate these types of activities just as much as the next girl. They are the times memories are made; the moments we'll remember years from now when we're sitting in our tiny office cubicles doing mind-numbing tasks.
However, as a veteran of the college admissions process, I also remember how important summer experiences can be in the admissions process. While most kids in Madera see summer as a time to have fun (and maybe earn a few extra dollars), overachievers from around the country see the months of June, July, and August as time to build up their resumes.
Many of them will attend summer college programs at prestigious universities all around the nation. Lasting anywhere from three to 12 weeks, these programs give high school juniors and seniors the chance to earn college credit while also gaining a taste of dorm life. They can also cost upwards of $10,000...

subset: commoncrawl


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GenevieveFollow Genevieve
Female living in Johannesburg, Gauteng South Africa
Level 1 Traveler
1 tour
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Egypt and Nile June 11, 2010
Is there anyone else on this tour?
AV & K said
about egypt egypt and the nile europe meeting places
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European Discovery 23rd June - 4 July 2012
Hi. i'm genevieve and i'm going on the european discovery...
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about europe
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Taipei, June 27 (CNA) A forum on Taiwan and China's gourmet cultures opened in Taipei Wednesday, attracting local food and restaurant industry heavyweights and about 70 of their counterparts from China.
Access to articles dating back more than six months is not available free of charge. You can gain access by becoming a paid Focus Taiwan member.
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Its just a month away the Holiday NYC bus trip! The city will be decorated for the season, and the tree at Rockefeller will be lit the Wednesday before we go.
We will depart IC from O-lot at 6:00 a.m., drop off at Macys and Radio City Music Hall (about 11:00 a.m.); we depart from Radio City Music Hall at 8 pm. Rest and smoke breaks will be made en route both ways by group consensus.
Payment is due by 4:00 p.m. on Friday, November 18 (checks payable to Ithaca College, no cash or credit cards). For information on how to reserve your seat, contact us at [mailto: email@example.com], or visit our new website: Bus Trips Committee for complete information.Up-coming Trips
These trips brought to you by: Staff Council.
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200 countries, one world, one blog, 200 bloggers
Martin Luther King Day
Millions of Americans will celebrate Martin Luther King Day by volunteering. Story by Jane Lee.
Christmas at Nashville's Opryland Hotel
Over 2 million twinkling lights bring holiday cheer to visitors. Story by Jane Lee.
The Amazing Dubrovnik
Dubrovnik is popularly described as "The Pearl of the Adriatic". This Croatian city is one of the most popular Mediterranean tourist destinations. Story by Mary Stedman.
Disneyland Paris Pin Trading Night November 29th 2013 Prerelease Pascal
Thursday November 28th we were heading for Disneyland Paris again. Friday the 29th was the next Pin Trading Night so we were very anxious to get there and
meet up with all our pin friends. Story by Tanja van den Heuvel.
Today a grteat infograhic related to my favorite social network that you problably all know: Linkedin. Infographic by Bluewire Media, shared by Jos Jaspers. I hope its usefull Enjoy!
Disneyland Halloween Night And The Dutch Disney Pin Event
Disneyland Paris Soiree Halloween and The 10th Dutch Disney Pin Trading Event in one week! Busy, busy, busy… I had everything arranged for the weekend, my Dutch Pin Event was due on November 3rd, but we had tickets for the Disneyland Paris Halloween Night so before that we were in for a super time ! Story by Tanja.
Russian PM sees Syria peace talks by end of year
Russia hopes an international peace conference on Syria will be held before the end of this year, Prime Minister Dmitry Medvedev said, despite reported differences with the United States over opposition representation.
Yosemite Hiking Guide
Yosemite National Park is a fun place to go hiking and experience the great outdoors. In this guide, I will discuss how to enjoy your hike and then tell you about the top three hiking trails in the valley. There are five things to remember when you are going to hike in Yosemite. Story by Glenn Tussy.
Snowden father 'meets son in Russia'
The father of fugitive former US intelligence contractor Edward Snowden is in Russia to visit his son.Lon Snowden told journalists in Moscow he felt "extreme gratitude that my son is safe and secure and he's free". He later met his son, local media say.Edward Snowden was granted asylum in Russia in August after weeks spent [...]
Villains at Paris Pin Trading Night
This time I was very lucky…. I was supposed to go to the Pin Trading Night all alone this time. Levi had to go to school and dad is not jet fully recovered from his pneumonia. Story by Tanja van den Heuvel.
Take a Hike!
It's fall and the leaves are turning wonderful colors. Now is a great time to get out and enjoy the local scenery. Story shared by Jane Lee.
'Economically, Obama Is the Best'
Today, it's tme for my favorite content items, an infographic. This one is titled 'Economically, Obama Is the Best'. Infographic shared by Jos Jaspers.
Disneyland Paris Pin Trading Day August 31st 2013
The annual Pin Trading Day in Disneyland Paris was held on August 31st, so enough reason to head to Disneyland Paris once again. Story by Tanja van den Heuvel.


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In July a magazine called CIO Review published its 20 Most Promising GIS Solution Providers 2014. We'll tell you who they selected, but more importantly, we'll tell you why you should be aware of some of the lesser known companies on the list.
Directions Magazine has many webinars coming up in the next few weeks. The next one is tomorrow, August 27: Operating UAVs in U.S. Airspace - the Legal Implications.
Show Notes
Sponsored: 64% off Code Black Drone with HD Camera
Tensing Integrated Work Management Suite (Tensing IWMS) | Tensing
Tango Management Consulting Solidifies Leadership in Retail Real Estate Analysis - Directions Magazine
Get Ready for the London Olympics with AEgis' 3D Models - Directions Magazine
McMahon Transportation Engineers & Planners - GIS, Asset Management Software, Custom Web Applications, Building Permit Software, Winter Operations
BA3 • Home
How to Use AggData to Create Maps with ArcGIS | AggData
CIO Review : 20 Most Promising Digital Marketing Solution Providers
CIO Review : Nominations for 20 Most Promising GIS Solution Providers
CIO Review : 20 Most Promising GIS Solution Providers 2014


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Progress continues on downtown Roseville's town square
For more information on downtown construction, events, parking maps and more, visit www.roseville.ca.us/downtown.
Two and a half months ago, construction crews broke ground on the new town square project outside Civic Center in downtown Roseville.
While the dug-up parking lot still looks like a pile of dirt and rubble, the city's Development Analyst Bill Aiken said the project is moving along nicely. Eventually, the space will accommodate a water fountain, stage, public restrooms, concrete seating and more to create an outdoor gathering space.
"We've got a lot done, although it doesn't look like it," Aiken said.
The Press Tribune caught up with Aiken to get the lowdown on the project's status.
Grant Street closed
The city closed Grant Street across from Civic Center in mid-October so crews could begin digging up the street to conduct utility upgrades and other work. Once done, the four-lane road will become three lanes. Grant Street will remain closed through the end of the year.
Taylor Street is back open after a temporary closure to allow for upgrades to water lines, sewer lines and storm drains.
Aiken said overall businesses have been receptive to the inconveniences, but the city has received some complaints from residents because the parking lot in front of Civic Center is torn up. Within a one-block radius, 1,000 parking spots remain, including 550 spaces in the garage on Vernon Street, Aiken said.
The utility payment depository has also been relocated from the parking lot so residents can continue to access the after-hours box.
Construction work is avoiding the city's downtown mobile food event, which takes place the third Thursday of each month and began in September.
"We've managed to stay out of their way," Aiken said. "It's a balancing act."
Disappearing trees
The city removed 40 trees to make way for town square construction, but the sycamore trees that remain are staying put and two large oak trees have been preserved. The city will plant about 60 new trees next spring.
One Press Tribune reader wrote in concerned about the city's 9/11 monument, which used to sit on the east side of Civic Center but is no longer there. The roses and plaque were relocated to the west side entrance near the two large benches.
Demolition finished
The demolition portion of the town square project is done, and most of the underground utility work is also complete, Aiken said. That includes sewer work to allow for a public restroom and a drain for the future water feature.
Soon, crews will begin on the hardscape portion of the project by pouring concrete — hopefully before the rainy season begins. The town square will likely be completed by May 2013.
"That's all weather-dependent," Aiken said. "We're pushing harder to get it done before then."


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This is for anyone who generates some little or some lot of income in their shop. I recently put an add in the local paper and am doing some furniture repair, not refinishing. I have been surprised at the early response and while I won't get wealthy it does help pay my shop expenese.
I talked to an accountant and he advised me to keep track of every little expense, buy supplies/material/tools only with a credit card, but not a debit card. A credit card is for ease tracking those expenses. Deposit every penny I earn in a special account for the same reason, including cash payments. He says, "cash can be traced" so be honest. He also told me at this point, any shoptime is "for profit". If it's not, any income from a hobby is 100% taxable at about a 30% rate with no deductions. I am following his advice but one expense I didn't count on was insurance.
Since I'm doing work for others the first thing I did was buy liability insurance to cover myself in case someone gets hurt by something I repaired or manufactured. Yesterday, I added contents and structure insurance to that policy. The reason? Since I'm generating income, no matter how little, my homeowners policy doesn't really cover my shop and tools anymore, I could get a rider for $5,000.00 on the contents but replacing all of my tools would cost much more than that. So, how about it? Do most of you who generate income have seperate policies for such things? Do you still consider yourselves hobbyists?
Steve K
10-01-2011 05:44 AM - edited 10-01-2011 05:45 AM
I generate a fair amount of "income" from my shop. I called my homeowners insurance company to make sure my shop and contents were covered. They said yes. I know of no other insurance required (for the shop), or why it would be. I DO know that, technically, you should have a business license. I've never heard of this "profit vs. income" thing. It seems to me that income is income. When you are self employed, profit IS income. Now, if you have another job then you may get away with it. I would consider the insurance you just got. You said...."I'm generating income", but yet your accountant said....call it "for profit, not income". Be careful that the insurance thing doesn't raise a red flag, is all I'm suggesting. As far as how I look at my shop and the work that comes out of it.....I built the shop for hobby stuff but still kick out some things that are for business. I did NOT write off the building of the shop (that's my story, and I'm sticking to it), but the occasional tool DOES get written off IF I bought it to use for business. I lean WAY toward not claiming a LOT of things others might, just to keep it simple and if I'm ever audited, they will owe ME, not the other way around. (I hope) Best of luck with your endeavor. PS..I do have business insurance ( licensed and bonded too), so maybe that's part of the difference.
In general terms "Profit is what is left of the income stream after all expenses including wages are paid.
The "Profit can remain in the "Company" to be invested in all the normal ways or reinvested in the business as realestate/buildings/machinery or, paid out as dividend to owners and shareholders.
In most cases major tools/machiens can not be written off as an expence in a year, you will need to write off a depreciated value on a yearly basis.
For most home WW's who wish to also do WW as a side business it is often best to just pay a flat rental price for the use of the shop and equipment. When I was still doing "for Profit" work for others this is what I did. Every hour I spent working for a customer I paid $22.00 for the shop. This covered everything in the shop from lights and phone to glue. Then I paid for specific project materials and misc expences that were not part of the shop rent. Paid my self the rest of it as my wage/commision.
Likely the best thing anyone considering WWing for profit can do is talk with a good "Small Business" accountant. I stress the aspect of Small Business as these are the guys who realy understand what it takes to run a small business and have some money in your pocket at the end of the year. Expect to pay$, good advice like good WWing does not come for free.
Paladin gives very sound advice, and I also would add that the Small Business Association:
Is available to give free guidance and advice to start- ups and sole proprieters for the most part. I have to issue one caveat however, all field offices are not playing on a level field. I had the bad luck to meet with a local in my area who made it clear his mandate was to help promote women, especially women of color; this appeared to be a mandate from above, so they do run a "flavor of the week" type of program being a gov't agency, but if you can wait that out it's a resource your tax dollars pay for and you are entitled to it.
Don't ask advice on federal firearms law from people on the internet unless you like jail food.
- Beachside Hank, WOOD Online Video Host
Russ posted:
"I called my homeowners insurance company to make sure my shop and contents were covered. They said yes. I know of no other insurance required (for the shop), or why it would be."
I would be VERY careful on this...older homeowner policies were quite ambiguous on the definition of "business". The newer forms clearly expand on that definition to the detriment of "in-home" businesses, tools, etc. Read your homeowner policy form carefully. If you don't have one (usually 18+/- pageslong) ask your agent for one. There are defined limits on property used in ANY manner for ANY business purpose....like $2,500 max! Read those limits (listed under Section I Property Coverages, Specilal Limits of Liability) and read the definition of business.
Russ, did you talk to your agent or to an actual insurance company claims employee? And will they give you that information (and "promise") in writing?
I've got a couple of thoughts.
First up, every individual state has different insurance laws, and what flies in, say, Pennsylvania may not fly at all in Florida. I wrote personal lines insurance policies for a number of years in the late '80's to mid-90'. Only a sit-down conversation between you and your personal lines agent can clear up what is and what specifically is not covered. If you're doing it and your personal lines agent says it's not covered you get to get a commercial lines policy to cover the exposure.
I've got a 2mil commercial package policy that covers my work, a limited amount of tooling, some cash for the building, etc. I'm in Illinois and any work related activities in the home done on the scale that I'm doing them are specifically not covered under my homeowner's policy. So I needed a separate policy to cover me and my activitites.
Matt Seiler
Forum Moderator
Technically by the IRS, if you have a full time job then you can't have a business, it's a hobby. Also by Palladin's method of $22/hr for shop time is okay if that's how you're charging but not by "writing off" or else as "owner" of the shop you need to claim the income of $22/hr then subtract the actual expenses to have a net income as a landlord. I'm not sure why someone wouldn't subtract expenses from a hobby to get a net profit and I don't see how you'd be in a 30% taxes unless that's your actual tax bracket.
trimjim wrote:
Technically by the IRS, if you have a full time job then you can't have a business, it's a hobby. Also by Palladin's method of $22/hr for shop time is okay if that's how you're charging but not by "writing off" or else as "owner" of the shop you need to claim the income of $22/hr then subtract the actual expenses to have a net income as a landlord. I'm not sure why someone wouldn't subtract expenses from a hobby to get a net profit and I don't see how you'd be in a 30% taxes unless that's your actual tax bracket.
I hope to get a lot more discussion from this topic, both for me and for anyone who might get an unpleasant surprise someday.
The 30% comes from what my accountant called a "self employment tax" and soc. sec. tax. If you're in business for yourself you pay both halves of the soc. sec. tax, computed on your net income. He says it works out to basically 30% of your net.
I told him mostly I just wanted to support my hobby as I'm involuntarily eary retired and just wanted some spending money. That's when he replied "A hobby that makes money", "now it does get ugly". He told me as far as the government is concerned a money making hobby is taxed at the same rate except there is no oppurtunity for deductions. In other words, your gross income is also your net income and you are taxed on the gross. His words, not mine.
I did also consult with my homeowners insurance agent and he did advise me to get additional coverage which he could not provide.
Steve K
10-01-2011 11:52 AM - edited 10-25-2015 06:36 PM
You're right about both halves of SS and Med however there will be a deduction for 1/2 on the 1040. If you're not planning on going back to work then this would be a full time job even if you only work a few hours/wk. It has to do with where your majority hours of employment are... You can retire and still have a job/business


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Atwater: Hoffman's death puts face on heroin addiction
I think most have heard by now that actor Phillip Seymour Hoffman died of what is suspected to be a heroin overdose. This sad ending for a talented man has made front pages of major papers, op-eds and blogs.
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International Edition delivers insight into world news through eye-witnesses, correspondent reports and analysis from experts and news makers. We also keep you in touch with social media, science and entertainment trends.
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Lavender Shortbread Recipe
- 1 1/2cupsbutter, softened
- 2/3cupsugar
- 2tablespoonslavender flowers, chopped finely
- 1tablespoonfresh mint, chopped
- 2 1/3cupsflour
- 1/2cupcornstarch
- 1/4teaspoonsalt
- Preheat oven to 325°F.
- Cream together butter, sugar, lavender and mint with a mixer until light and fluffy.
- Add flour, cornstarch and salt and beat until well mixed.
- Divide dough into two, flatten into discs, cover with plastic wrap and refrigerate until firm.
- Roll out dough to 1/2″ thickness on a floured board.
- Cut into 1 1/2″ squares or into rounds.
- Bake 20-25 minutes on parchment covered cookie sheets, or until golden.
- Let cookies cool on the sheet for a few minutes before transferring to a rack to cool completely.
- When completely cool, dust with lavender-flavored powdered sugar (see recipe Lavender Sugar#71901 or Flavored Sugars#53926) or plain powdered sugar would be fine.
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Metro looking to lower traffic in reversible lanesNovember 20, 2013 Updated: November 20, 2013 11:05pm
Many Houston-area car pool/toll lanes are becoming too popular in the mornings, slowing the pace of traffic and prompting officials to consider raising toll rates or tightening restrictions on use of the lanes.
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The Myths of the Nobel Sperm Bank
The truth about who gave sperm, how they gave it, and who used it.
For the introduction to the "Seed" project, click here.Other recent installments include an interview with a donor to the sperm bank and commentaries by sperm bank mothers. This is an update on how the search is going and a preview of what's coming next.
Last week, on a trip to Southern California to meet Nobel sperm bank mothers, I spent an afternoon with Paul Smith. Smith was the first director of the bank, the Repository for Germinal Choice. He is one of the few people remaining who knows how the repository worked and perhaps the only one who will talk about it. (Click
Smith—a sanitary engineer, dog breeder, and Vietnam draft-dodger—was repository founder Robert Graham's most zealous employee, and he has devoted his life to the cause of genius sperm banking (or "high-achievement sperm banking," as he calls it). He supervised the repository during its most notorious years, from 1980-84, and since he left, he has operated his own genius sperm bank, Heredity Choice. Today he and his wife, Adonna Frankel, run Heredity Choice from their home in the California desert. Click
Smith, Frankel, and I spent several hours discussing how the Repository for Germinal Choice actually worked. This is an interesting subject because essentially every bit of public lore about the sperm bank is false. When the repository opened in 1980, the press corps and public were enthralled (and sometimes horrified) by the myth of the "Nobel Prize sperm bank." No one ever learned its proper name because "Nobel Prize sperm bank" was such a mesmerizing substitute. Founder Graham played up the bizarre glamour of the operation, and the press loved it. Stories depicted a kind of strange James Bondian experiment: Majestic Nobel Prize winners were covertly handing over their precious life fluids to a mysterious millionaire inventor. He guarded these priceless vials ferociously, entrusting the precious semen only to the most superb women, Mensa-qualified geniuses who passed his rigorous qualifying tests.
In fact, none of this was true.
Graham, who made his fortune by inventing "impact resistant" plastic eyeglasses in the late '40s, had been obsessed since childhood with improving human genetic stock. Graham believed intelligent people had an obligation to go forth and multiply—he had eight kids himself. In the mid-'60s he started the Foundation for the Advancement of Man to pay for the birth and care of children born to poor married couples of "superior mental qualifications."
Eventually Graham fixated on the idea of using a Nobel Prize sperm bank to spread the best seed widely. (The sperm bank idea had originated in the '30s with Hermann Muller, a Nobel Prize-winning geneticist. Muller, a communist, had tried to recruit Josef Stalin as a donor.) Graham's bank would provide women with "the choicest genes … above average is not enough," as one early pamphlet put it. In his view, the repository couldn't stop the social welfare system from breeding morons but could provide a few talented people who might repair the damage caused by the imbecilic masses. In 1978, after he sold his company Armorlite to 3M, Graham went to work. He housed the repository—essentially some liquid nitrogen storage tanks—in the basement of a well house on his San Diego estate. Later he moved it to a small office in Escondido.
Graham scoured California for Nobelists, approaching the more than two dozen who lived in the state. Only three agreed to give their sperm. Graham's assistant collected from them in 1979. But when Graham announced the Nobel sperm bank to the press in early 1980, the outcry frightened his laureates. Two immediately broke their association with the bank. Only William Shockley admitted his affiliation, but even he never donated sperm again. ("It's too bad," says Smith. "Shockley's sperm was actually pretty good.") Graham was left with a Nobel sperm bank with no Nobel sperm. (Graham also rationalized the Nobelists' departure by saying they were too old to provide decent sperm anyway.)
Without Nobelists, Graham needed a new scheme for his sperm bank. At this time, Smith arrived to assist Graham. His chief task was finding new donors. "Instead of recruiting Nobelists, I decided to predict who the future Nobel laureates would be," Smith says. He approached young scientists who had won awards. He haunted the campuses of University of California at Berkeley and Caltech, where young Übernerds are thick on the ground. At first, Smith and Graham focused on hard scientists and cared only about intelligence, but they soon realized their clients weren't satisfied with just brains. "Women would always ask how good-looking he was and how tall he was, and they would want to know if he was athletic. We realized that if you are going to offer choice, you have to offer women a real choice," Smith says.
Smith's hit rate was dismally low. He estimates he approached about 100 men during his four years at the bank, and only "six or eight, maybe 10" became donors. "Some of them thought I was a Nazi or the devil. Some of them had wives who said no. Some of them probably had had a vasectomy. Some of them probably knew they had some condition that would disqualify them," Smith says. (The repository collected elaborate medical histories of donors and excluded those with low sperm counts, bad family histories, or certain diseases.) And the repository didn't pay its sperm donors a penny, which also surely discouraged them.


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The Madera boys basketball team traveled to Fresno but in all three trips couldn't come back with a victory in the 55th annual Holiday Invitation Tournament at Hoover.
"We struggled in this tournament and all-around we weren't knocking down shots including our free throws," Madera head coach Mike Hawkins said. "We shot under 50 percent from the free throw line. You can't shoot that and expect to win games.
"It was a good tournament to see where we stand with the bigger schools. We were in a few tight games but if we could've shot better especially down the stretch maybe the outcome would've been different."
The Coyotes (6-5) ended the tournament with a 79-63 loss to Lemoore in the four-day tournament...


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Police keep Tsvangirai in their sightsFarai Shoko
Zimbabwe opposition leader Morgan Tsvangirai may want to up his street cred, but he'll have to find a way to leave the house first.
The farm is mine, insists Mugabe aideFarai Shoko
Ray Ndhlukula is resisting an order restraining him from taking over a farm in Matabeleland South, which is owned by a white commercial farmer.
Zim: Farm seized, despite orderFarai Shoko
Robert Mugabe's top aide has flouted a high court ruling, leaving 75 people in tears – homeless and jobless.
New wave of farm problems in ZimFarai Shoko
President Mugabe has derided new landowners for renting out farms to white commercial farmers dispossessed of their farms.
Tsvangirai: I am greatly misjudgedFarai Shoko
The MDC leader's explanation of his infidelities has been met with both disdain and praise.
'Recycled patriot' plugged into a sputtering ZesaFarai Shoko
Barely two weeks into Herbert Murerwa's appointment, the Zimbabwe Electricity Supply Authority implemented power cuts, leading to a national outcry.
Zimbabwe's embattled NGO sector feels pinchFarai Shoko
Charitable bodies are reeling from the global financial crisis as donor aid slows to a trickle.
The state vs Beatrice Mtetwa – againFarai Shoko
Zim human rights lawyer Beatrice Mtetwa will oppose the state's decision to appeal against her acquittal on charges of allegedly obstructing justice.
Zim: Judge cracks down on land outlawsFarai Shoko
A municipality has won its case to halt the illegal sale and management of council property.
Salary crunch for Zim workersFarai Shoko
Zimbabwe's liquidity crunch is taking its toll, but labour groups say bosses are 'cheating' their workers.


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Lamb of God's Randy Blythe "Getting Ready" for Trial in Prague
Sammi Chichester | Jan 14, 2013 | Comments 0 | Tags: Lamb of God, Randy Blythe
On February 4, Lamb of God vocalist Randy Blythe will stand trial for charges of manslaughter in the death of a fan at a concert two years ago in Prague, Czech Republic.
On Blythe's Instagram account he wrote, "The last 2 or 3 days I have been getting ready mentally to leave my home & return to Prague to do this whole trial thing in early February. It's not something I particularly WANT to do; but inside, my gut & heart tells me it is the RIGHT thing to do. I cannot turn my back in the right thing."
Back in early December, Revolver reported that the courts had indicted Blythe on the charge.
Alert to All Users of the Disqus commenting system: Because of a recent global security issue, the Disqus website recommends that all users change their Disqus passwords. Here�s a URL about the issue: http://engineering.disqus.com/2014/04/10/heartbleed.html
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Credit: © Jeffrey Mayer/WireImage
Lucy Liu (Sep 23rd, 2012)
Lucy Liu sported a deep side part and lightly waved ponytail at the Emmys.
Styling Tip
Step 1: Start with a root lifting spray on damp hair to create volume on top.
Step 2: Blow dry hair with a round bristle brush for added volume.
Step 3: Create a deep side part and pull hair back in a ponytail just above the nape.
Step 4: Use a 2-inch curling iron to create loose waves.
Step 5: Brush ponytail through for natural texture.Try on celebrity hairstyles in the Makeover Studio!


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items tagged with Centaur Noir
Written By: Jeff Ignatius
Section: Music
Category: Feature Stories
2010-06-30 14:39:18
The first two tracks of Centaur Noir's Rock the Hall are a study in contrasts. Lead track "Market Street" is a dusty piece of lonesome folk -- guitar, percussion, and a little harmonica under restrained twin vocals, one falsetto and one a hoarse croak.
It's followed by "Only English Spoken," with blunt beats and dominating electronics overwhelming the vocals.
So Centaur Noir, a solo project of Meth & Goats frontman (and Moline resident) Jon Burns, embraces a dual nature. Sometimes the two sides meet -- as on album standout "Ten More Years," in which the lead acoustic guitar is balanced by soft, droning synthesized melodies. But even when they do converge, each song's heartbeat is clearly either folksy or electronic.
Read More About DIY A-OK: Centaur Noir, "Rock The Hall"...
There are 1 items tagged with Centaur Noir. You can view all our tags in the Tag Cloud


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Newman's Own Organics Chicken Formula Medium Size Dog Treats
|Available Options
|Your Price
Sorry! This item is currently out of stock. Click Here to be notified when it's back!
Newman's Own Organics takes premium treats one step further by offering organic, premium Pet Treats
Newman's was one of the 1st companies to offer organic Dog Treats
Made with All Natural and Organic Ingredients
NO WHEAT or CORN
No artificial flavors, colors or preservatives
"Made with Organic" classification
70% of raw ingredients are certified organic
Organic Barley Flour, Ground Chicken, Blackstrap Molasses, Organic Carrots, Organic Apples, Chicken Fat (Preserved Naturally with Mixed Tocopherols and Lecithin), Rolled Oats, Rosemary Extract.
Pet lovers who bought this also bought...


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Top Definition
A popular Steam community group (One Nut Crew) that initiates their members through shooting one of their testicles with a revolver, typically one made from gold. Officially formed April 24, 2013 by founder Keenan "Vern" Evans, ONC frequents many games, usually online, such as Garry's Mod, RoboCraft, Minecraft, Unturned, ARMA 2/3, and many others. They can be found on the steam community website under OneNutCrew.
"I ran into those ONC guys a while back, I could tell they were doing initiations by the gun shots followed by a long, high pitched scream."
by FatherVern July 22, 2014
Oral No Condom; what people use to get promotions.
Kim: "Hey, I got a promotion at work today!"
Andrew: "How did you get it?"
Kim: "ONC."
Andrew: "Oh, Oral No Condom, nice."
Andrew: "How did you get it?"
Kim: "ONC."
Andrew: "Oh, Oral No Condom, nice."
by VSU June 03, 2007


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Duck season tentatively set
August 05, 2010 at 4:38 pm | Mobile Reader | Print
Duck hunters should be given 60 days and daily limits of six ducks under
|Photo by Ann Taylor
The dates will be ratified by a declaration of emergency from the commission after approval from the U.S. Fish and Wildlife Service.
Under the proposal, the first segment in the west zone will open on Nov. 13 and close on Dec. 5. The second segment will open on Dec. 18 and run through Jan. 23.
In the East Zone, the first segment will run from Nov. 20 to Dec. 5, with the second split lasting from Dec. 18 to Jan. 30.
Youth waterfowl weekend in the West Zone is Nov. 6-7 and in the East Zone Nov. 13-14.
The daily bag limit on ducks is six and may include no more than four mallards (no more than two of which may be females), two pintails, one canvasback, one mottled duck, one black duck, three wood ducks, two scaup and two redheads.
The daily bag limit on coots is 15. The daily bag limit for mergansers is five, of which only two may be hooded mergansers. The merganser limits are in addition to the daily bag limit for ducks.
The possession limit on ducks, coots and mergansers is twice the daily bag limit.
Light geese and white-fronted geese will have a 72-day season.
The first segment in the West Zone will open on Nov. 13 and close on Dec. 5. The second segment in the West Zone will run from Dec. 18 to Feb. 4.
The first segment in the East Zone will open on Nov. 8 and run until Dec. 5. The second segment will run from Dec. 18 to Jan. 30.
The daily bag limit on light geese is 20, with no possession limit. The daily limit on white-fronted geese is two, with a possession limit of four.
When the Canada goose season is open, the limit is two dark geese (white-fronted and Canada) of which no more than one can be a Canada goose.
The Canada goose season will be from Dec. 18 to Jan. 30 statewide, except for a small closure area in southwest Louisiana.
The daily limit for Canada geese is one in aggregate with white-fronted geese and the possession limit is two in aggregate with white-fronted geese. So the daily bag limit will allow two dark geese (white-fronted and Canada geese), no more than one of which may be a Canada goose.
The Statewide Conservation Order for light geese will open in the West Zone on Dec. 6, and the first segment will close on Dec. 17. The second segment in the West Zone will run from Feb. 5 to March 13.
The first segment in the East Zone will run from Dec. 6 to 17, and the second segment will be from Jan. 31 to March 13.
During this time, only snow, blue and Ross geese may be taken and daily bag and possession limits are eliminated. The use of electronic calls and unplugged shotguns is permitted.
Shooting hours during the Conservation Order begin one-half hour before sunrise and extend until one-half hour after sunset.
Rails may be taken from Nov. 13 to Jan. 5.
For King and Clapper rails, the daily limit is 15 in the aggregate with a possession limit of 30. Sora and Virginia rails have a daily and possession limit of 25 in the aggregate.
Gallinule season will open on Nov. 13 and close on Jan. 5. The daily bag limit is 15 with a possession limit of 30.
Snipe may be taken in the first segment from Nov. 6 to Dec. 10 and from Dec. 18 to Feb. 27 in the second segment, with a daily bag limit of eight and a possession limit of 16.
Shooting hours for migratory bird hunting, except for the Conservation Order, are one-half hour before sunrise to sunset, except at the Spanish Lake Recreation Area in Iberia Parish where shooting hours, including the Conservation Order, end at 2 p.m.
An extended falconry season for ducks, rails and gallinules will take place from Nov. 6 to Feb. 4.
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Inline Hockey
Welcome to the Inline Hockey section.
The Irish Ice Hockey Association is also the governing body for Inline Hockey on the island of Ireland.
The IIHA also recognise Inline Hockey Ireland.
The rapid growth and popularity of Inline Hockey in Ireland over the last number of months has been phenomenal and is a very encouraging sign. In recent times ice hockey clubs have also spread their wings and are now practicing Inline Hockey and are getting their members on the wheels.
A number of Inline Hockey clubs exist in Ireland and competitions, games and mini-tournaments are organised on a regular basis.
Anyone who has an interest in playing Inline Hockey should contact the IIHA at email@example.com
Don't forget to check back soon as we will be giving you more information about Inline Hockey in Ireland and how you can get involved.


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Why Watch? With a poetic fairytale voice over (from a speaker who is somehow deeper-throated than Clive Barker) and stunning cinematography, this work from Bloody Cuts is dark and delightful. As it turns out, sucking your thumb can be terrifying if you have a hideous step-mother who calls down an evil imp upon you.
Thrilling and epic (despite its length), Suckablood is an absolutely fantastic horror short with a hell of an ending.
What will it cost you? Only 5 minutes.
Skip work. Watch more short films.
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Comment Policy: No hate speech allowed. If you must argue, please debate intelligently. Comments containing selected keywords or outbound links will be put into moderation to help prevent spam. Film School Rejects reserves the right to delete comments and ban anyone who doesn't follow the rules. We also reserve the right to modify any curse words in your comments and make you look like an idiot. Thank You!


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Please note: This form is only for use by current Principia College faculty.
One full business day is required before the term begins; two full business days are required during the term.
Please select one of the options below; if mixing types of Reserves for the same course, please fill out a second form.
Items that may be placed on reserve include most Marshall Brooks Library materials and personal copies of books and periodicals. Although every attempt is made to secure personal copies, we cannot guarantee the safety of all items. Personal items may not be put in Reference Room Open Reserve. Photocopies are subject to copyright restrictions (maximum of 10% per book per term.)
We do not place the following items on reserve:
Questions? Contact Deb Wold at 618.374.5073
Principia College, 1 Maybeck Place, Elsah, Illinois 62028 | 618.374.2131 | Copyright 2016 © The Principia


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1 loaf (12 oz) French bread, cut in 1" slices
6 large eggs
1 can (16 oz.) peaches, sliced
1 1/2 cup milk
1/2 cup half and half
2 teaspoons vanilla
1/2 teaspoon nutmeg
1/2 teaspoon cinnamon
3/4 cup margarine, softened
1 1/3 cups brown sugar
3 Tablespoons dark corn syrup
1 1/3 cups coarsely chopped pecans
Spray a 9 x 13 baking pan with non stick spray. Fill pan with bread layer of bread slices. Place a layer of sliced peaches on top of each slice of bread. Place second layer of bread on top of the peach layer. Add second layer of peaches if desired. Set aside.
In blender mix eggs, milk, half and half, and spices. Pour mixture over bread, cover with plastic wrap and refrigerate overnight. Just before baking, make topping and spread evenly over the top. Bake at 350 degrees for 50 minutes or until puffed and golden brown.
Note: You can peel and slice 2 apples and substitute instead of peaches. For a lower fat version use egg beaters, skim milk, and reduced fat margarine.


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- Inhabitat – Green Design, Innovation, Architecture, Green Building - http://inhabitat.com -
PICS: Interboro Partners' "Holding Pattern" Installation at MoMa PS1 is Now Open!
Posted By Yuka Yoneda On June 21, 2011 @ 5:47 pm In Architecture,Gallery,Innovation,New York City,Recycled Materials | No Comments
Now that the warm weather is in full swing (happy first day of summer everyone!), we're excited to see some fresh outdoor installations popping up all over NYC [2]. But we have to admit that these temporary exhibits aren't always the most sustainable – which is why we were stoked to see that the much anticipated "Holding Pattern [1]" installation at MoMa PS1 [1] in Long Island City has a clever green twist. The designers, Interboro Partners, actually went around to businesses, non-profits and other organizations in the community asking what objects they needed most. The young architects then either built or purchased these items for everyone to enjoy in the museum courtyard during the summer, and when fall comes, each piece will be donated to the neighborhood group that needs it! We visited Holding Pattern yesterday – check out our pics [1] here!
Article printed from Inhabitat – Green Design, Innovation, Architecture, Green Building: http://inhabitat.com
URL to article: http://inhabitat.com/pics-interboro-partners-holding-pattern-installation-at-moma-ps1-is-now-open/
URLs in this post:
[1] Image: http://inhabitat.com/nyc/photos-interboro-partners-holding-pattern-installation-at-moma-ps1-is-now-open/
[2] NYC: http://inhabitat.com/nyc/
Click here to print.
Copyright © 2011 Inhabitat Local - New York. All rights reserved.


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In October 1608, the Dutch craftsman Hans Lipperhey built the first rudimentary telescope. Galileo saw a few copies of it in Venice in 1609 and immediately tried to increase its magnification power. The Galilean telescope consists of a tube carrying two lenses: a plane-convex objective and a plane-concave eyepiece. The best examples built by Galileo exceeded twenty magnifications. They were plagued, however, by severe resolution problems due to heavy spherical and chromatic aberration; their field of view was also very limited. For example, Galileo's telescope covered only a portion of the Moon's surface. Galileo also used the telescope as a projection instrument for drawing the surface features of the Moon and sunspots, and as a device for measuring the angular distance between heavenly bodies by means of a micrometer.
In about 1630, the "astronomical" or "Keplerian" telescope was introduced. The concave eyepiece was replaced by a convex lens that substantially widened the field of vision, but gave an upside-down image. After Galileo, increasingly sophisticated instruments were built by Francesco Fontana, Evangelista Torricelli, Eustachio Divini, and Giuseppe Campani. The body tubes grew steadily longer, while the image was turned right side up by adding two lenses to the convex eyepiece.
James Gregory, in 1663, and Isaac Newton, in 1668, developed the so-called reflection telescope, in which the objective was replaced by a mirror: this eliminated chromatic aberration.


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Welcome ! Today is Friday, April 29, 2016
Welcome to b2b.xpedx.com! Want to view the products
xpedx has to offer? Need the flexibility of purchasing online? Our business-to-business
(b2b) Internet site delivers the best in electronic commerce and information to our customers.
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Let us put the power of our technology to work for you!


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SPECIAL OFFER: - Limited Time Only!
(The ad below will not display on your printed page)
When you use this tablesaw accessory, you'll never wonder whether the corner you just cut is square. For hair-splitting accuracy, the beefy fence is fixed at 90 degrees to the blade and shows exactly where your saw blade cuts. And, the fence-leading design holds wider work pieces more solidly and keeps your work closer than fence-trailing jigs.View this plan


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The lowest foreclosure rate in the nation in November also is one of the most expensive housing markets in the nation: San Francisco.
The housing market is slowly getting back to normal and the number of foreclosures continues to fall. But that\'s not true in Maryland.
Officials in Prince George\'s County have unveiled a new
foreclosure action plan aimed at speeding up the demolition
Delinquency and foreclosure rates among
homeowners continued to trend lower in January,
mirroring a
national decline.
Foreclosures decreased last year in the D.C.
region despite rising foreclosure rates in the
Maryland suburbs.
The number of foreclosures in Frederick County is
still high — 45 in September, according to
RealtyTrac — and one major problem, according to
housing professionals, is that people wait too
to seek help.
In the market for a beach home? Now is the time to
Once again, there are fewer foreclosed homes
sold in the region but it\'s not a sign of a
strengthening market in all areas.
After enjoying months of shrinking foreclosures, it looks like the trend is over in the Washington, D.C. area. More homeowners are getting an unwanted notice that a foreclosure is looming.
Those victimized by the mortgage crises of the last few years may be entitled to some money from a multi-billion dollar national settlement.
In the fourth quarter, foreclosure sales made up about 12 percent of all Maryland home sales. Foreclosure sales made up nearly 19 percent of all sales in Virginia.
Fewer foreclosures can still be a bad thing when many more are coming down the pike.


text: Donna L. Freidman has been named Senior Vice President, "Kids WB!," the WB Television Network's children's programming service. In this newly created position, Friedman will creatively oversee "Kids' WB!" on a day-to-day basis, concentrating on current programming and the development of new series - both animated and live-action. Friedman joins the WB from a decade-long stint at Nickelodeon where most recently, she had been Vice President, Marketing/Associate Creative Director, Nickelodeon Latin America. "Her vast experience at Nickelodeon, creatively, in marketing, and in launching new networks around the world, make her uniquely qualified to be my partner," stated Susanne Daniels, President of Entertainment at the The WB TV Network. "Our goal is to build on the tremendous platform already established by Jean MacCurdy and others at "Kids WB!" to make the most relevant and highly rated kids network in the broadcast business."


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Last week I was using my Note and the battery totally discharged. I plugged it in, let it charge overnight but the following day, I turned it on, started to play a game, 10 minutes later, I closed the game and noticed my battery had drained to about 65%. The battery depleted really quickly and when it got to 1%, it stayed on for ages and then finally died. I turned it back on again immediately and it showed it still had about 60% left. Again, it drained all the way to 0% so I turned it back on and it then showed 17%. I let deplete again and then the thing was properly dead. I charged it up and tried using a couple of battery calibration apps but it keeps happening. As an experiment, I left it playing a video from 100% and the thing died 2:38 hrs later. This isn't right. I've also had my micro sd card wipe and had issues with that since the drain.
Any similar experiences or possible fixes?
Thanks guys


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Thanks, Rotary!
What a nice surprise! Steve Sabel, president-elect of Levittown-Fairless Hills Rotary, stopped by today to personally present founding president, Linda Arye, with a generous donation.
It's very gratifying to know that our community supports Quilts for Kids and our efforts to turn tears into smiles as we comfort children ...Read More »