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we attended a jazz festival across the street. The motel personnel were very good and knowledgeable about the area. This is the second year at this motel and we certainly plan on staying there again.
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THIS IS A DIRECTORY PAGE. Britannica does not currently have an article on this topic.
Learn about this topic in these articles:
discussed in biography
...The rejection of her next book, a collection of love poems, by a Chicago publisher on grounds that it was immoral helped ensure its success when it was issued by another publisher in 1883 as Poems of Passion, a titillating title that was as racy as any of the contents. The sale of 60,000 copies in two years firmly established Wheeler's reputation.

subset: commoncrawl


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1. Into the blender, add the fresh mint leaves, green bell pepper, green chilies (optional), coriander leaves and fresh green garlic.
2. Add olive oil, fresh lime juice, a pinch of sugar, salt to taste and a small piece of ginger.
3. Put the lid on and blend till you get a smooth paste.
4. Serve as a dip with an appetizer or with dosa or even as a spread in sandwiches.
Refrigerate the freshly prepared mint chutney and use within a week.
Serving size Per servingComplete recipe
Calories 62 Calories from Fat 45
% Daily Value*
Total Fat 5 g7.9%
Saturated Fat 0.72 g3.6%
Trans Fat 0 g
Cholesterol 0 mg
Sodium 69.3 mg2.9%
Total Carbohydrates 4 g1.3%
Dietary Fiber 0.89 g3.6%
Sugars 0.6 g
Protein 0.77 g1.5%
Vitamin A 9.7%
Vitamin C 24.7%
Calcium 2.8%
Iron 2.9%
*Based on a 2000 Calorie diet


text:
Winnipeg Warriors (disambiguation)
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Several teams sported the name Winnipeg Warriors through history:
- Winnipeg Warriors (MJHL), originally the St. Boniface Canadiens, who existed from 1964 to 1967 and played in the Manitoba Junior Hockey League;
- Winnipeg Warriors (WHL pro), played in the Western Hockey League (minor pro) relocated to San Francisco, California in 1962 to become the San Francisco Seals;
- Winnipeg Warriors (WHL junior), expansion franchise in the Western Hockey League (junior) that existed from 1980 to 1984 before moving to Moose Jaw, Saskatchewan to become the Moose Jaw Warriors.


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Privacy is great... NO anti-glare.
by Darren on 3/2/2011
This is the ideal Privacy filter, if you are in a room with no windows. Else, don't even think about it. In the middle of a cube farm, sure... but I had to return b/c of the glare issue. Thanks Buy.com for easy returns!
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New taxes add to investors' misery
Beleaguered hedge funds, already defending against potentially severe regulatory changes, now face attack from the taxman, as proposals aimed primarily at investment banks also include alternative investment funds and insurance funds, penalising investors.
Andrew Turner, tax partner at London-based specialist alternatives firm Katten Muchin Rosenman Cornish, says: "There are lots of different proposals, including the IMF and an EU working group. Almost all of them say either their taxes should apply to alternative funds or should apply if a fund is capable of creating a systemic risk."
Hedge funds and other funds are believed to have been included in the legislation in order to stop any attempt by investment banks to avoid the new taxes by reinventing themselves as hedge funds.
The IMF, under managing director Dominique Strauss-Kahn, is proposing two levies aimed at all financial institutions. The first is the Financial Activities Tax, which would consist of a tax on profits and a tax on remuneration. The tax on profits would be based on a complex notion of taxing "excess profits" – profits in excess of what is deemed to be a normal return on equity.
The second is the Financial Stability Contribution, designed to pay for the cost of any future government support to the financial sector in the event of another financial crisis. Here, the money can either go into a designated "resolution fund" or into general revenues.
One of the principal concerns of the financial sector is that, apart from Germany, which is proposing a resolution fund, most governments are saying money raised will go into general revenues.
The IMF hopes that each country will raise between 2% and 4% of its gross domestic product through these additional taxes. This could cost financial businesses an additional 20% of pre-tax profits. Turner said: "The official thinking behind this is that having a bailout fund creates a moral hazard – it encourages people to do wrong. But the reality is that the governments want the extra revenue."
It is unclear whether the taxes would be aimed at the fund or the manager, but the fund seems the most likely target. Controversially, a tax on the fund would eat into profits that would formerly have been returned to the investors.
Turner said: "It's a tax on excess profits after what's deemed a normal return on equity. This will eat massively into the fund's rate of return. It could fundamentally change the economics of hedge funds."
He said a further potential problem would arise if the tax on excess profits was applied on the fund's value at the end of the year. Investors would have to come out of the fund and go back in again, thereby exposing them to an annual tax bill on their returns.
Peter O'Dwyer, director of Trinity Fund Administration, said: "Most funds in most jurisdictions are neutral from a tax perspective, so there is no tax at the fund level. However, investors in hedge funds do pay tax, either as a withholding tax on the assets that go into the fund, or when they realise income – so there is no justification for levying a further tax."
Hedge and private equity funds are expressly included alongside banks and other financial institutions as organisations which might contribute significantly to systemic risk.
Andrew Baker, chief executive of the Alternative Investment Management Association, a global lobbying group for hedge funds, said: "Given the widespread international consensus that hedge funds were not major contributors to the credit crisis and pose little or no systemic risk to financial stability, it would not be fair for hedge funds to be singled out for taxation on these grounds.
If the proposal is designed to pay for 'any future government support' of financial institutions, only those institutions which would actually be supported should be taxed."
Within the EU, a working group is also examining financial stability and how taxes might be imposed to limit and pay for systemic risk.
The Tobin tax, a small tax on financial transactions, not just on forex transactions, has been mooted. Many hedge fund managers said the taxes were poorly thought through. Elena Ambrosiadou, chairman and chief executive of hedge fund Ikos Group, which has $1.7bn (€1.3bn) of assets under management, said: "The industry has Formula 1 characteristics, and is under continuous scrutiny and the spotlight."
Ambrosiadou said hedge funds were effectively taxed already: "Hedge funds have a huge cost burden on them because they are small companies with small, high-quality professional teams, managing the most demanding information decision-making technology and reporting requirements. Onshore managers like Ikos have to meet the regulatory standards of a bank."


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Calligaris L'eau Stackable Chair
First produced in 2010, the L'eau chair has gone on to become one of our bestsellers. The chairs transparent backrest and seat pad has a rippled pool effect running through it, giving a unique effect and a beautiful design aesthetic to any area it is placed into.
The L'eau is a design icon - we guarantee it will remain in style for many, many years to come. Made In Italy by Calligaris one of the worlds leading modern furniture manufacturers.
The L'eau chair will compliment any setting it is placed into - we guarantee it will look great around a dining table or as stand alone pieces in an office area.
Width 55cm x Depth 55cm x Height 79cm x Seat Height 45cmEstimated Delivery Time: 4 - 6 WEEKS DELIVERY (SOME COLOURS IN STOCK - PLEASE ENQUIRE); GTIN: 5055618022864;
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- Materials UL Cord, Dolomite, PVC
- Minimum Order Qty 2 EA min
- Measurements of Product 8.04 in H x 5.04 in W x 6.03 in L
- UPC Code 045544744416
- Retirement Month and Year November 2016
- Name The Black Forest Restaurant
- The latest addition to the "Chow Town" series. Stop in for Octorberfest or any other time of the year for authentic German fare.
- 1 EA Sleeve Box
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Tar Heel Times
Your comprehensive source for Tar Heel sports news
Basketball Recruiting
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UNC Women's Basketball
Complete coverage of North Carolina Women's Basketball.
Carolina Rundown: November 5
It'll require at least a 2-1 finish to become bowl eligible, and this projection thinks UNC will do it and then head to St. Pete. Tyler Hansbrough had 12 points and seven rebounds off the bench for Toronto. Marvin Williams had nine points and five rebounds, and P.J. Hairston scored his first NBA basket. Eight points for Wayne Ellington, while Ed Davis grabbed nine rebounds. (
Wednesday, November 05, 2014 |
Carolina Rundown: November 4
Reggie Bullock had 12 points in his first action of the season, and the Clippers might be ready to give him more playing time. Nine points and 12 assists for Ty Lawson, but Denver lost. Vince Carter had nine points off the bench in a Memphis win. Tyler Zeller had six points in eight minutes. Brandan Wright had six points and six rebounds. (
Tuesday, November 04, 2014 |
Hatchell says she was unaware of academic fraud, lauds Boxill
Sylvia Hatchell says that she was unaware of academic fraud at North Carolina and that "no one had more academic integrity" than Jan Boxill, her top academic counselor and a former faculty chair who was heavily implicated in the scandal. "I really don't know anything about it, to be honest with you," Hatchell said Friday. (
Durham Herald-Sun
Friday, October 31, 2014 |
Diamond DeShields discusses transfer from UNC
Tennessee guard Diamond DeShields says she played much of her freshman season at UNC knowing there was a good chance she'd transfer afterward. "It was pretty early on I really knew that, but I didn't let that stop me," said DeShields, who did not say specifically why she wanted to leave Chapel Hill. "I didn't let that make me become less of a player or less of a teammate." (
WRAL Sports Fan
Friday, October 31, 2014 |
Carolina Rundown: October 31
CBSSports.com ranks Marcus Paige the No. 3 player in college basketball. Brandan Wright had 14 points for the Mavericks. Mentioned earlier this week the reception Roy Williams got in Lawrence, and here's the video of both the fan reaction and his speech (note his tie). Women's basketball begins the season ranked 13th in the preseason AP poll. (
Friday, October 31, 2014 |
Carolina Rundown: October 29
ACC Basketball Media Day is today, so expect the usual assortment of polls and preseason picks. Danny Green had 13 points and four rebounds as the Spurs won. Brandan Wright had six points and five rebounds for Dallas. Ed Davis had 11 points for the Lakers. Miami is having a "greenout" on Saturday to support Jim Kelly, and the Hurricanes will be without its starting left tackle. (
Wednesday, October 29, 2014 |
Fueling Up The Tar Heels
Carolina football fans know the third floor of the Loudermilk Center for Excellence as the Concourse Club of The Blue Zone, home to premium seating on football Saturdays. But on weekday mornings, the third floor of Loudermilk is home to the Fueling Station, a new nutritional offering for Carolina student-athletes. (
Thursday, October 23, 2014 |
Carolina Rundown: October 23
Tyler Zeller had 11 points and nine rebounds. Wayne Ellington also scored 11. John Henson had five points and eight rebounds. Danny Green scored five. Ed David had four and four off the bench for the Lakers. Reggie Bullock and Tyler Hansbrough each had a bucket. Baseball America ranks UNC's freshman class sixth in the country and has some very kind words about the Diamond Heels. (
Thursday, October 23, 2014 |
Sylvia Hatchell's back and Tar Heels are smiling
Sylvia Hatchell has begun her 40th season as a college basketball head coach and, given what she's been through the last year, it may be her most satisfying preseason camp. The Naismith Hall of Fame head coach at North Carolina, Hatchell is coaching the Tar Heels again after missing last season while receiving treatments for leukemia. (
Durham Herald-Sun
Thursday, October 23, 2014 |
Sylvia Hatchell Stresses Key Elements To Success In '14-15
When it comes to her team this year, four things stand out to Sylvia Hatchell. "We have leadership, we've got experience, we've got depth, and great chemistry," the Hall of Fame coach told reporters Wednesday at ACC Women's Basketball Media Day in Greensboro. Hatchell returns to the sidelines after stepping away in October of last season to treat her diagnosis of leukemia. (
Wednesday, October 22, 2014 |
UNC's Sylvia Hatchell stared down cancer, won
"You don't have the choice that you have cancer, but you have the choice in how you deal with it." Sylvia Hatchell recounted her journey Friday morning at the 10th annual Fast Break against Cancer breakfast at the Smith Center. The event, hosted by UNC men's basketball coach Roy Williams, has raised almost $1.6 million for the UNC Lineberger Comprehensive Center, where Hatchell received her treatment. (
Durham Herald-Sun
Friday, October 03, 2014 |
Video: Sylvia Hatchell Speaks At Fast Break Against Cancer
UNC women's basketball head coach and cancer survivor Sylvia Hatchell serves as the headline speaker at the 10th annual Fast Break Against Cancer with UNC men's basketball coach Roy Williams on Friday, October 3, 2014.
View Video...
Friday, October 03, 2014
Pink Heals Tour Visits Coach Hatchell
South Road on the UNC campus became a make-shift parade stop Tuesday as the Pink Heals National Tour rolled into town for a day-long celebration to raise awareness to help battle cancer. The fleet of trucks - a couple in pink paint and a few in Carolina blue - stopped outside Carmichael Arena to honor UNC Hall of Fame basketball coach Sylvia Hatchell, who battled leukemia last season. (
Tuesday, September 23, 2014 |
Sylvia Hatchell's return provides boost for veteran UNC
Things finally seem normal for Sylvia Hatchell and UNC after a year that was anything but. In that time, the Hall of Fame coach was diagnosed with leukemia and missed the season, her freshman-led team pushed all the way to an NCAA regional final in her absence, then star freshman Diamond DeShields abruptly transferred. Now Hatchell is back, along with a roster stocked with talent and experience. (
WRAL Sports Fan
Friday, September 12, 2014 |
New Jersey high school girls basketball team travels to UNC
Members of the Ridgefield Park High School girls basketball team, the Lady Scarlets, recently traveled to the University of North Carolina (UNC) to play in the famed Dean Smith Center and the Carmichael Arena. The summer trip partnered 12 Lady Scarlets with the River Dell and Paramus High School varsity basketball teams, for a four day trip no one will soon forget. (
Tuesday, August 19, 2014 |
Women's Basketball Recruiting News
Leah Church fulfills dream, signs with UNC Women's Basketball
UNC Women's Basketball Signs Three On National Signing Day
Jaelynn Murray Signs with UNC Women's Basketball
Point guard Makaela Kestner commits to UNC women's basketball
Jaelynn Murray commits to North Carolina women's basketball
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SWAT sniper fatally shoots Chicago gunman holding hostage
Editor's Note: Friday's hostage situation in Chicago was ended when a containment officer took advantage of a rare vantage point, fatally shooting the hostage-taker without injuring the hostage.
Be sure to read Time vs. Opportunity in hostage rescue, where P-1 columnist Charles Remsberg explores the life-or-death balance between the expenditure of time and seizing a critical opportunity in a standoff situaton. "Often command staff thinks if they can wait out the hostage-taker, there'll be a better chance of resolving the incident nonviolently. In reality that's not always the case."
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Full story: SWAT sniper fatally shoots Chicago gunman holding hostage
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Police: Marksman fatally shot Wash. cop killer who was using child as shield
Hostages freed, suspect in custody after Fla. bank robbery standoff
Video: Tulsa police sniper kills armed man holding child hostage


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EMO Breeder Manager
EMO Breader Manager software is an excellent solution to help you promote high quality website, custom-designed for dog breeding and kennels. You no longer have to pay a webmaster to update your website. You can easily maintain and update pedigrees, pictures, video, photo gallery etc for your website. All the tools you need to increase sales and reflect your professional knowledge is built into EMO Breader Manager. With only a few keystrokes on your computer, your web site will be launched and...... the success will follow... It's simple, it's cool!Visit publisher site: EMO Breeder Manager
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- Reliable Ceiling Repairs in Sharon, PA
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Ceiling Repair in Sharon, PA
Although you may not want to spend the money on ceiling repair Sharon, PA services, they are very important when you are trying to prevent even bigger problems later on. If you have noticed any cracks in your house's ceiling, you will need to get them repaired right away. While small cracks in your ceiling may not seem like a very big deal at first, they will quickly grow larger and cause other issues that can be extremely expensive to have fixed. It is crucial that you take good care of your ceiling by paying for Sharon ceiling repair services as soon as you notice an issue developing.
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There are lots of different reasons for ceiling cracks, including moisture damage from the floor above or as a result of damage to your roof. Improperly installed insulation and a poor foundation are two other reasons that cracks might form in your ceiling. Whatever the case in your home, it is important that you get them taken care of immediately so you can avoid even bigger and more expensive problems later on. The sooner you begin looking for quality Sharon ceiling repair services, the better your chances will be of saving money in the long term. Our professionals will be able to repair cracks or other problems with your ceiling it stays in optimal condition.
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Sci fi/Fantasy image bySadie Mueller
This is a picture of an Agriz which is a wolf like animal that is as big as a large horse that I made up. The Agriz is a favorite of mine to draw.
Published More than a year ago
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Slide to see the images
Caraway and Pickle are a gorgeous sister and brother pair. They both have red coats and Pickle has a little white on his chest as well. Pickle is the male and Caraway is the female. They are Labrador Retriever-mixes and are about 3 months old in these photos. They will probably be large adults when full grown. [Pickle has been adopted!]
The dog adoption fee is $120. This covers the spay/neuter surgery, a 1-year rabies shot, a da2ppv shot (canine distemper/parvo vaccine), heartworm test, deworming, microchip, and 30-day pet health insurance.
Carroll County Animal Shelter is located at 251 Automation Drive in Carrollton GA. The hours of operation are: Monday through Friday 8:00 till 5:00; Saturday 8:00 till 4:00.
Phone: 770-214-3590


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The Guardhouse is a room found behind a locked door in Karazhan and which became accessible to players during the Scourge Invasion world event precursing World of Warcraft: Wrath of the Lich King. Within the chamber are several containers filled with what seems to be blood. The room is also the location of Prince Tenris Mirkblood and the quest item Orders from the Lich King.


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Kirkland ranked one of the safest WA cities, former ranking erroneous/
Corrected data from home security provider SafeWise now ranks Kirkland as #19 of the 50 safest cities in Washington.
In a February 5th opinion piece titled, Kirkland Ranked 50 out of 50 WA Cities in Safety, statistics were quoted from www.SafeWise.com which listed Kirkland at the bottom of a list of the safest cities in Washington State. While some may view that ranking as an achievement, this writer questioned why Kirkland didn't rank higher. As it turns out, SafeWise was wrong and they have since updated their website to reflect Kirkland's new ranking: 19/50.
The original article caught the eye of Kirkland Police Chief Eric Olsen, who kindly responded in this op-ed. The Chief contacted SafeWise to learn more about their methodology since their ranking of Kirkland crime stats was not in line with the reality of the situation in Kirkland.
Sure enough, the data used to calculate the rankings on SafeWise's website was in error. Some of the crime statistics were erroneously comparing the number of crimes committed to Kirkland's pre-annexation population of approximately 50,000. The correct calculation would be to compare the number of crimes committed to Kirkland's post-annexation population of over 81,000.
Following this discovery, SafeWise updated their website to reflect the correct data and gave Kirkland a new ranking of 19 of the 50 safest Washington cities.
The new ranking shows Kirkland in a rather good light. A review of the 18 cities ranked higher than Kirkland shows them all to be substantially smaller cities than Kirkland. In fact, Kirkland out scored Redmond (22), Issaquah (25) and Bothell (29). Bellevue was not included in the ranking.
Thank you to Chief Olsen for following up on this subject and setting the record straight.


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Details of this Paper
LDR531 LDR/531 Week 5 Quiz
Question;1. Which of the following is typically a;characteristic of the mechanistic model of organization?;Low formalization;Decentralized management;Wide span of controls;Rigid departmentalization;2. Which of the following actions can extinguish risk taking and innovation?;Using organic organizational structures;Rewarding for the absence of failures rather than for the presence of success;Long tenure in management;Encouraging experimentation;3. Culture is most likely to be a;liability when;the organization?s management is highly efficient;the organization scores low on the degree of formalization;the organization?s environment is dynamic;the organization is highly centralized;4. Strategy of differentiation consists;of which of the following?;Price, support, design;Cost leadership, differentiation, cost focus;Upstream business strategy, midstream business strategy, downstream business;strategy;Sourcing strategies, processing strategies, delivering strategies;5. Decision making within which one of;the following organizational structures follows a strict chain of command?;Boundaryless;Bureaucracy;Virtual;Matrix;6. Which of the following factors is;least likely to have an impact on organizational structure?;Location;Technology;Size;Strategy;7. The deemphasizing of hierarchical;authority and control in organizational development is referred to as;trust and support;vertical blending;horizontal integration;power equalization;8. Which of the following statements is;true regarding the functions of culture in an organization?;It hinders the generation of commitment to something larger than individual;self-interest among employees.;It reduces the stability of the organizational system.;It does not affect employees? attitudes and behavior.;It conveys a sense of identity for organization members.;9. Which of the following is the first;step in Kotter?s eight-step plan for implementing change?;Create a new vision to direct the change and strategies for achieving the;vision.;Establish a sense of urgency by creating a compelling reason for why change is;needed.;Form a coalition with enough power to lead change.;Plan for, create, and reward short-term ?wins? that move the organization;toward the new vision.;10. Which of the following is least;likely to lend to a simple organizational structure?;Centralized authority;Formalized rules and regulations;Little departmentalization;Wide span of control;11. Confusion in who reports to whom is;a weakness of which one of the following organizational structures?;Boundaryless;Virtual;Matrix;Bureaucracy;12. Which of the following is least;likely to realize a competitive advantage for an organization?;Superior strategy;Superior resources;Superior skills;Superior position;13. Which of the following is the last;step in Kotter?s eight-step plan for implementing change?;Consolidate improvements, reassess changes, and make necessary adjustments in;the new programs.;Establish a sense of urgency by creating a compelling reason for why change is;needed.;Communicate the vision throughout the organization.;Reinforce the changes by demonstrating the relationship between new behaviors;and organizational success.;14. Idea champions display;characteristics associated with _________ leadership.;laissez-faire;transformational;narcissistic;autocratic;15. Entering into various types of;business ventures outside of the realm of an organization?s usual type of;business is an example of a ________ strategy.;chain integration;customizing;diversification;undifferentiating;16. A(n) ________ organization is an;organization that takes on a life of its own, apart from its founders and;members, and is valued for itself and not for the goods or services it;produces.;matrix;virtual;institutionalized;centralized;17. It is easiest for management to deal;with resistance when it is;implicit;deferred;passive;overt;18. Which of the following statements is;true regarding innovation?;Innovation is nurtured when there is an abundance of resources.;Innovative organizations reward both successes and failures.;Organic structures negatively influence innovation.;Interunit communication is low in innovative organizations.;19. Which of the following resistances;to change is implicit?;Strike;Resignation;Increased error;Complaint;20. A(n) __________ strategy emphasizes;the introduction of major new products and services.;mechanistic;cost-minimization;innovation;organic;21. The focus of a single segmentation;within a scope strategy is known as a _______ strategy.;niche;customizing;segmentation;unsegmentation;22. Sometimes, businesses find it;necessary to reconceive their core business. Which of the following would be;the least effective strategy for doing so?;Core relocation;Business customization;Business recombination;Business redefinition;23. ________ are persons who act as;catalysts and assume the responsibility for managing refinement activities.;Change agents;Free riders;Whistle-blowers;Laggards;24. ________ is a collection of change;methods that seek to improve organizational effectiveness and employee;well-being.;Organizational restructuring;Operant conditioning;Organizational polarization;Organizational development;25. Which of the following is an example;of an individual source of resistance to change?;Structural inertia;Fear of the unknown;Product orientation;Employee orientation
Paper#51716 | Written in 18-Jul-2015Price : $22


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United States District Court, Central District of California
January 16, 2015
SANDRO FABIO GARCIA, Plaintiff,v.CAROLYN W. COLVIN, Acting Commissioner of Social Security, Defendant.
Plaintiff filed a Complaint on June 14, 2013, seeking review of the denial of plaintiff's application for a period of disability and disability insurance benefits ("DIB"). On July 23, 2013 the parties consented, pursuant to 28 U.S.C. § 636(c), to proceed before the undersigned United States Magistrate Judge. (ECF Nos. 9, 10.) On March 11, 2014, the parties filed a Joint Stipulation ("Joint Stip.") in which plaintiff seeks an order reversing the Commissioner's decision and awarding full benefits to plaintiff or, in the alternative, remanding the matter for further consideration and the completion of the sequential evaluation process. (Joint Stip. at 16.) The Commissioner requests that her decision be affirmed or, alternatively, if the Court finds that the ALJ erred, that the case be remanded for further consideration. (Id. at 17.) The Court has taken the matter under submission without oral argument.
Plaintiff, who was born on March 6, 1981, began receiving DIB in November 1994, when he was 13 years old. (See Administrative Record ("A.R.") 12, 168-69.) His benefits were continued after an age 18 redetermination but were terminated in November 2009, when plaintiff, who was then 28 years old, was incarcerated after a conviction for strong armed robbery. (See id. 12, 16, 169.) Plaintiff was released from state prison on June 27, 2010 following the completion of his two year sentence. (Id. 16.)
Plaintiff filed the instant application for a period of disability and DIB on April 21, 2010, two few months before his release from prison. (A.R. 12, 168, 171.) Plaintiff claims to have been disabled since November 1, 1994, the date his last application for DIB was granted, due to a learning disability, "adjustment disorder with features of depression and anxiety, " and "mental issues, depression, and anxiety" (Id. 172). Plaintiff has past relevant work experience as an elementary school janitor (DOT 387.682-018), usher (DOT 344.677-014), and security guard (DOT 372.667-034). (Id. 72, 174.) He failed to hold any of his prior jobs for more than four months. (See id. 174.) At the time of his application, he was working as an in-home care attendant for his mother (DOT 354.377-014). (Id. 53, 72.)
After the Commissioner denied plaintiff's 2010 application, plaintiff requested a hearing. (A.R. 91.) On October 24, 2011, plaintiff, who was represented by counsel, appeared at a hearing before Administrative Law Judge Alexander Weir III. (Id. 49.) Vocational expert Sandra Trost ("VE") also testified. (Id. 45-57) On December 16, 2011, the ALJ denied plaintiff's claim. (Id. 12-20.) Plaintiff submitted additional evidence to the Appeals Council, but the Appeals Council denied plaintiff's request for review. (Id. 1-4.)
In his December 16, 2011 decision, the ALJ found that plaintiff had not engaged in substantial gainful activity since April 21, 2010, the date he protectively filed for benefits. (A.R. 15.) The ALJ determined that plaintiff has the medically determinable impairments of "obesity, mental depression, and a learning disorder" but found that none of those impairments, either independently or in combination, constituted a severe impairment under step two of the sequential analysis. (Id. 15-20.) Accordingly, the ALJ found that plaintiff was not disabled. (Id. 20.)
Under 42 U.S.C. § 405(g), this Court reviews the Commissioner's decision to determine whether it is free from legal error and supported by substantial evidence in the record as a whole. Orn v. Astrue, 495 F.3d 625, 630 (9th Cir. 2007). "Substantial evidence is 'more than a mere scintilla but less than a preponderance; it is such relevant evidence as a reasonable mind might accept as adequate to support a conclusion.'" Gutierrez v. Comm'r of Soc. Sec, 740 F.3d 519, 522-23 (9th Cir. 2014) (internal citations omitted). "Even when the evidence is susceptible to more than one rational interpretation, we must uphold the ALJ's findings if they are supported by inferences reasonably drawn from the record." Molina v. Astrue, 674 F.3d 1104, 1110 (9th Cir. 2012).
Although this Court cannot substitute its discretion for that of the Commissioner, the Court nonetheless must review the record as a whole, "weighing both the evidence that supports and the evidence that detracts from the [Commissioner's] conclusion." Lingenfelter v. Astrue, 504 F.3d 1028, 1035 (9th Cir. 2007) (internal quotation marks and citation omitted); Desrosiers v. Sec'y of Health and Hum. Servs., 846 F.2d 573, 576 (9th Cir. 1988). "The ALJ is responsible for determining credibility, resolving conflicts in medical testimony, and for resolving ambiguities." Andrews v. Shalala, 53 F.3d 1035, 1039 (9th Cir. 1995).
The Court will uphold the Commissioner's decision when the evidence is susceptible to more than one rational interpretation. Burch v. Barnhart, 400 F.3d 676, 679 (9th Cir. 2005). However, the Court may review only the reasons stated by the ALJ in his decision "and may not affirm the ALJ on a ground upon which he did not rely." Orn, 495 F.3d at 630; see also Connett v. Barnhart, 340 F.3d 871, 874 (9th Cir. 2003). The Court will not reverse the Commissioner's decision if it is based on harmless error, which exists only when it is "clear from the record that an ALJ's error was 'inconsequential to the ultimate nondisability determination.'" Robbins v. Soc Sec. Admin., 466 F.3d 880, 885 (9th Cir. 2006) (quoting Stout v. Comm'r of Soc. Sec, 454 F.3d 1050, 1055 (9th Cir. 2006)); see also Carmickle v. Comm'r of Soc. Sec, 533 F.3d 1155, 1162 (9th Cir. 2008).
Plaintiff's sole contention is that the ALJ erred at step two of the sequential analysis in finding that plaintiff does not have a severe impairment. (Joint Stip. at 4-8.) The regulations define a severe impairment as "[a]n impairment or combination of impairments . . . [that] significantly limit[s] your physical or mental ability to do basic work activities, " which include, inter alia: "physical functions such as walking, standing, sitting, lifting ...[;] capacities for seeing, hearing, and speaking; understanding, carrying out, and remembering simple instructions; use of judgment; responding appropriately to supervision, co-workers, and usual work situations; and dealing with changes in a routine work setting." 20 C.F.R. §§ 404.1521, 416.920(c), 416.921. "An impairment or combination of impairments may be found not severe only if the evidence establishes a slight abnormality that has no more than a minimal effect on an individual's ability to work." Webb v. Barnhart, 433 F.3d 683, 686 (9th Cir. 2005) (citations and internal quotation marks omitted). If "an adjudicator is unable to determine clearly the effect of an impairment or combination of impairments on the individual's ability to do basic work activities, the sequential evaluation should not end with the not severe evaluation step." Id. at 687 (citation and internal quotation marks omitted). "Step two, then, is a de minimis screening device [used] to dispose of groundless claims, and an ALJ may find that a claimant lacks a medically severe impairment or combination of impairments only when his conclusion is clearly established by medical evidence." Id. (emphasis added) (citations and internal quotation marks omitted).
The ALJ based his decision at step two of the analysis primarily on the opinions of the examining psychiatrist, Lou Ellen Sherrill, Ph.D. and the reviewing psychiatrist, H. Amado, M.D.[1](See A.R. 19.) Plaintiff contends, however, that the ALJ improperly ignored contradictory findings by both sources - Dr. Sherill found that plaintiff's full scale IQ score was in the borderline range, and Dr. Amado indicated that plaintiff had a severe impairment - and by an examining psychiatrist, Roger Pagel, Ph.D., who diagnosed plaintiff with, inter alia, a learning disorder and generalized anxiety disorder in 1999. (Joint Stip. at 5-6.) Plaintiff also submitted to the Appeals Council a mental impairment questionnaire filled out by his treating source, K. Lee, Ph.D., LCSW, which states that: Dr. Lee has monthly contact with plaintiff; plaintiff has moderate limitations in daily living and maintaining social functioning; plaintiff would likely have one or two episodes of deterioration or decompensation in a work or work-like setting;[2] and plaintiff would have difficulty working a regular full time job. (A.R. 346-49.) Dr. Lee diagnosed plaintiff with major depressive disorder with psychotic features and a learning disorder and assigned plaintiff a GAF score of 50, indicating serious symptoms or serious difficulties functioning. (Id. 346; see also Id. 16 n.5 (explaining GAF scores).)
Defendant maintains that the assessments of plaintiff by Dr. Sherill and Dr. Amado provide substantial evidence for the ALJ's decision that plaintiff does not have a severe mental impairment. (Joint Stip. at 11.) Defendant also contends that "the four-page mental impairment questionnaire (from an unidentifiable source) that plaintiff submitted to the Appeals Council does not change the fact that substantial evidence supports the ALJ's decision. [That questionnaire is] unsupported by treatment notes and signed above a partially illegible stamp indicating it was completed by an LCSW (licensed clinical social worker)."[3] (Joint Stip. at 13.) Having carefully reviewed the record, the Court concludes that the absence of a severe impairment was not clearly established by substantial evidence. Instead, the record reflects conflicting medical evidence as to whether plaintiff's impairment was severe.
The Court looks first at the opinion of Dr. Sherill, the examining psychiatrist. Dr. Sherill, unlike the other medical sources, found that plaintiff does not suffer from a learning disorder. (Compare A.R. 254 (diagnosing plaintiff with "occupation problem; dysthymia; bereavement") with A.R. 259, 262 (Dr. Amado's opinion) and A.R. 336 (Dr. Pagel's opinion) and A.R. 346, 349 (Dr. Lee's opinion).) In line with that finding, Dr. Sherill opined that "[plaintiff] has adequate intelligence and memory in order to participate in the workforce." (A.R. 254.) Dr. Sherill based her opinion on the results of a battery of tests she conducted and on her observations of plaintiff during the examination. Specifically, plaintiff generally scored in the average to low average range, but his processing speed index and full scale IQ score were both borderline. (See A.R. 252-54.) Dr. Sherill also noted that plaintiff demonstrated adequate interpersonal skills and adequate receptive and expressive language abilities during the examination, exhibited no signs of a thought disturbance, and displayed both adequate commonsense judgment and a relatively good fund of information for the general population. (Id. 251-52, 254.)
In contrast to Dr. Sherill's opinion, Dr. Amado, the reviewing psychiatrist, opined that plaintiff suffers from a learning disability and anxiety and has low-average to borderline intellectual functioning. (A.R. 259, 262.) He further found that these impairments cause difficulties in plaintiff's ability to maintain social functioning as well as concentration, persistence, or pace. (Id. 266.) Although Dr. Amado concluded that plaintiff's impairments do not significantly limit plaintiff's functioning, (id. 269-70), he indicated that plaintiff does suffer from a severe impairment. (Id. 258 (checking the box "RFC Assessment Necessary" instead of the box "Impairment(s) Not Severe").)
Finally, Dr. K. Lee, Ph.D., LCSW, the only doctor with whom plaintiff had a treating relationship, found that plaintiff suffers from a "major depressive disorder with psychotic features" and a "learning disorder NOS." (A.R. 346.) Dr. Lee opined that these disorders: moderately limit plaintiff's activities of daily living and ability to maintain social functioning; frequently limit his ability to maintain concentration, persistence, or pace; and would cause episodes of deterioration or decompensation in a work or work-like setting "once or twice." (Id. 346, 349.) Although Dr. Lee's opinion was not presented to the ALJ, it was provided to the Appeals Council, and the Court must consider it in assessing whether there is substantial evidence in the record to support a determination that plaintiff's claim is groundless. See Brewes v. Comm'r of Soc. Sec, 682 F.3d 1157, 1159-60, 1162-63 (2012); see also Webb, 433 F.3d at 688 ("ALJ should have continued the sequential analysis beyond step two because there was no substantial evidence to show that [plaintiff's] claim was 'groundless.'" (citations omitted)).
Defendant urges the Court to disregard Dr. Lee's opinion because: it is only four-pages long; it is not accompanied by treatment notes supporting Dr. Lee's conclusions; and Dr. Lee is a licensed clinical social worker with a Ph.D, not a medical doctor. (See Joint Stip. at 13.) With regard to defendant's first suggestion, the Court declines to overlook a treating source's opinion based solely on its brevity. Additionally, although Dr. Lee's opinion is not accompanied by treatment notes, Dr. Lee stated that his conclusions are consistent with his treatment notes, which he would be willing to send upon request and receipt of a consent form. (A.R. 347.) Accordingly, if Dr. Lee's treatment notes are necessary to assess his opinion about the severity of plaintiff's impairment, the ALJ would be required to request them.[4] See Celaya v. Halter, 332 F.3d 1177, 1183 (9th Cir. 2003) ("The ALJ always has a 'special duty to fully and fairly develop the record and to assure that the claimant's interests are considered.'" (citation omitted)); see also Mayes v. Massanari, 276 F.3d 453, 459-60 (9th Cir. 2001) ("An ALJ's duty to develop the record further is triggered only when there is ambiguous evidence or when the record is inadequate to allow for proper evaluation of the evidence.").
Further, the fact that Dr. Lee is a licensed social worker with a Ph.D., not a physician, does not bar the Court - or the ALJ on remand - from considering his opinion at step two of the sequential analysis.[5] (See Joint Stip. at 13.) Defendant is correct that a social worker is not a "medical source" whose opinion can be considered in deciding whether the claimant has an impairment.[6] Turner v. Comm'r of Soc. Sec, 613 F.3d 1217, 1223-24 (9th Cir. 2010); see 20 C.F.R. § 404.1513(a), (d). However, an ALJ may consider a social worker's opinion in determining the severity of a claimant's impairment and whether the impairment affects the claimant's ability to work. 20 C.F.R. § 404.1513(d)-(e). Thus, Dr. Lee's opinion is evidence bearing on the ALJ's determination under the second step of the sequential analysis, i.e., whether the claimant's impairment is severe. Further, in view of Dr. Lee's opinion that plaintiff's impairment frequently limits his ability to maintain concentration, persistence, or pace and moderately limits his ability to maintain social functioning and perform activities of daily living, it is objective evidence of a severe impairment. Cf. Webb, 433 F.3d at 688 ("[T]here is not, in this instance, the total absence of objective evidence of severe medical impairment."). Accordingly, the medical evidence is in conflict, and, as a result, the Court cannot find that there is substantial evidence to support a finding that the medical evidence clearly establishes the absence of a severe impairment.
In reaching this conclusion, the Court does not express an opinion about the viability of plaintiff's application for benefits. However, plaintiff's borderline performance on some of Dr. Sherill's tests, the opinion of the reviewing psychiatrist that plaintiff has a severe impairment, and the opinion of plaintiff's treating source that, inter alia, plaintiff's impairment frequently limits his ability to maintain concentration, persistence, or pace and would cause one or two episodes of decompensation in a work-like setting is sufficient evidence of a severe impairment to pass the de minimis threshold of step two.[7] See Webb, 433 F.3d at 687. Accordingly, remand is required so that the ALJ may continue the sequential analysis beyond step two.[8] See McLeod v. Astrue, 640 F.3d 881, 888 (9th Cir. 2011) (remand is appropriate where there is a substantial likelihood that the ALJ's consideration of additional evidence submitted to the Appeals Council could alter the ALJ's analysis).
For the foregoing reasons, IT IS ORDERED that the Commissioner's decision is REVERSED, and this case is REMANDED for further proceedings consistent with this Memorandum Opinion and Order. IT IS FURTHER ORDERED that the Clerk of the Court shall serve copies of this Memorandum Opinion and Order and the Judgment on counsel for plaintiff and for defendant.
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Polk Audio - SR124-DVC Car Subwoofer Reviews
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Leftover Turkey Burritos
Total Time
Prep 1 hr
Cook 10 mins
I made this recipe while trying to figure out what to do with leftover holiday turkey. Very delicious! Prep time includes time to marinate.
Ingredients Nutrition
- 1⁄2 lb turkey meat, white and dark meat shredded
- 1⁄2 onion, finely chopped
- 1 garlic clove, smashed and minced
- 1 tablespoon chili powder
- 1⁄2 tablespoon kosher salt
- 1⁄2 teaspoon cumin
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- Add hot turkey filling on top of cheese, wrap, and serve!
Most Helpful
This really was delicious! I didn't use tequila either and don't think the flavor suffered at all. I topped these with some sour cream.
This was great and we all just loved it - so quick and easy! The only thing that I didn't use was the tequila (don't keep it in the house) and they were great anyway. Will definitely keep this on the menu list as it's a nice change from regular taco meat. Thanks for posting this Cynna. Made for Bargain Basement Tag.


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Online about 2 months ago
Rent budget
Preferred stay length
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We are a tidy and serious couple, age 19 and 21. We are living in the south of France and we will arrive in Perth the 29th september to work in a restaurant in Northbridge where we had found a full-time job. We are looking for a room in a share house for 6 months.
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Basement waterproofing in Miami, TX
Basement water proofing in Miami, Texas may ultimately save from having to invest a lot of cash on repairs later on. You may definitely want to get your basement waterproofed as soon as feasible, if you desire to avoid spending a ton of money on water damage and mold fix solutions. Your basement will be prevented by these providers that are water proofing therefore you wont have to invest hundreds if not tens of thousands of dollars on fix solutions some time in the future from flooding. Those that need to avoid flooding in their own cellar should start looking into Miami cellar waterproofing solutions from professionals that are local because of all the advantages they must provide. By paying experts to water proof your basement, you will be able to avoid specific problems like mildew and mould, which may be incredibly expensive to have fixed. If your basement has a background of flooding, you do not need to take any opportunities. Water damage may cost a fortune to mend, which will be why you are going to definitely need to make a stage of getting this part of your house waterproofed when possible. The last thing you want is always to devote a lot of cash on fixing you could have prevented in the first place.
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How cute is Sable?
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Pet Tip
Getting a dog from a shelter – Pet tip 131
When most people think about getting a dog, they are looking forward to choosing a squirming little puppy from a litter of Labradors (or Poodles, etc) that are tumbling and playing beside their watchful mother. Many people buy their dogs …
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Childrens & Middle Grade
Tell Me a Story Mama, Little Berry and Mama Bear
By: Lynne Carol AustinLittle Berry loves the stories Mama Bear tells! She makes it oh so much fun to listen to how all the animals of the forest live and help teach each other about life. Whether it is a bedtime story or a hiking out in the forest story, all are ancient accounts, full of wisdom and lessons, to assist Little Berry to live a happy little bear life.
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No one wants to think about death, but making sure your affairs are in order is part of any estate plan. If you own a house jointly, titling it as joint tenants with right of survivorship means that if either one of you dies, the survivor owns the entire home. You can also put the house in a living trust, in which case the trust becomes the actual owner.
With either a joint tenancy or living trust, also known as an inter vivos trust, the real estate is excluded from the probate process of the late owner's estate. That process can be time-consuming even if the deceased left a will, but if the deceased died intestate -- or without a will -- things get even more complicated. If a person dies without a will, any of his assets are subject to the laws of intestate succession of the state of which he was a resident. These laws are based on marital and family ties.
Joint Tenants with Right of Survivorship
When you own the house jointly, upon the death of the first owner the survivor owns 100 percent of the property, and any other heirs of the deceased cannot claim it. You can also title bank accounts and other assets in this way. Creating a joint tenancy with right of survivorship is easy and is generally the most common way of titling any house owned by a husband and wife if they purchased together. The deed must state that the owners are joint tenants and not merely tenants in common. There is usually no cost to titling property in this manner.
Living Trust
You and your spouse can create a joint revocable living trust to avoid having any assets placed in the trust, including your house, go through probate. You can either have an attorney draw up the trust or -- in most states -- purchase a living trust kit. Trusts are legal entities, which hold title to any assets placed in them for beneficiaries. If you set up a trust, you are considered the grantor or settlor. The person or other entity, such as a bank, that controls the trust and manages its assets is the trustee. With joint revocable living trusts, you and your spouse can be grantors, trustees and beneficiaries. During your lifetimes, you can amend or revoke the trust. This trust also outlines your estate plans after your deaths and who receives your assets.
If you hold the house in a joint tenancy, it still belongs to you and your spouse or partner. If you put it into a living trust, it technically belongs to the trust, even if the two of you have authority over any decisions made for it. Before deciding whether to go with the joint tenancy or the trust, consider whether you have other assets you want to put in the trust or want to do additional estate planning. The cost of creating the trust may affect your decision.
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Timidity was a planet located somewhere in the space of the galaxy's Alpha or Beta Quadrants, in orbit of the Molinus star system, at coordinates 0.44S 3.26W.
In the 23rd century, Timidity was home to a Federation agriculture colony. By reference stardate 2/2306.01, the world had a population of less than 100,000 individuals of various races and cultures, chartered as a dependent colony of the Federation. (FASA RPG module: The Federation)
|Molinus star system
|Molinus primary • Temelicus • Termala • Timidity


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June 11, 1957
COMMONWEALTH EX REL. STERNBERGv.STERNBERG, APPELLANT.
Appeal, No. 235, Oct. T., 1956, from order of Municipal Court of Philadelphia County, May 11, 1956, No. 118678, in case of Commonwealth ex rel. Bertha Sternberg v. Hyman Sternberg. Order reversed in part.
Harry Fischer, for appellant.
Robert H. Arronson, with him Herbert H. Hadra, and Maurice Freedman, for appellee.
Before Rhodes, P.j., Gunther, Wright, Woodside, Ervin, and Watkins, JJ. (hirt, J., absent).
[ 184 Pa. Super. Page 217]
This appeal involves the propriety of the order of the court below in support proceedings wherein the appellant, Hyman Sternberg was ordered to pay accumulated
[ 184 Pa. Super. Page 218]
arrearages to his wife from the cash surrender values of certain life insurance policies. On February 2, 1951, the Municipal Court of Philadelphia County entered an order of support against appellant and in favor of his wife in the sum of $7.00 per week. Thereafter, appellant attempted to have this order revoked but on December 31, 1953, the court below dismissed the application and continued in force the original order. This order also made provision for the payment of arrearages at the rate of $3.00 per week.
Upon failure of appellant to comply with the support order, an attachment was issued and a hearing was held on January 1, 1956. Appellant's son, Joel Sternberg, was subpoenaed to appear and ordered to produce certain life insurance policies on the life of appellant which he had in his possession. The son testified that he had possession of five insurance policies on the life of his father; that he has been paying the premiums on these policies for the past five or six years; that in addition, he paid hospital expenses and convalescent home expenses incurred within the previous year. The total cash surrender values and accumulated dividends on these policies amounted to $14,725.01.
Appellant is 75 years of age and his wife is 69. At the time of hearing a court appointed physician testified that appellant was placed in a home for the aged for approximately a year; that he has attempted suicide on two previous occasions; that physically he maintained himself fairly well but that he has deteriorated mentally. No evidence was produced to show who in fact was the real owner of the policies in question or whether any of the policies may be exempt from attachment for any reason, or whether the cash surrender value of these policies may be or legally could be used for the support of appellant's wife.
[ 184 Pa. Super. Page 219]
After hearing the court below entered an order directing appellant to pay the sum of $1,058.00 on account of accumulated arrearages. In addition the court ordered: "If for any reason said defendant is unable to pay this amount, he shall within thirty (30) days from this order make application for funds either by cash surrender or loan on full paid insurance policies Nos. 6,588,282 - 8,086,170 - 8,079,111 owned by him and issued by the New York Life Insurance Company, to the extent required for payment of the arrearages on the support order." From this order, appellant sought a supersedeas which was refused by the court below.
On July 17, 1956, we granted special supersedeas only insofar as the order directed the disposition of the insurance policies for the payment of the arrearages, and stated that such supersedeas shall not relate to or affect any other action that the court below may take upon failure of appellant to comply with its order in respect to payment of said arrearages.
The sole question on this appeal, therefore, is whether the court below could legally compel appellant to cash his policies to pay for the accrued arrearages, or failing to comply, whether the appellant could be attached for contempt.
In Commonwealth v. Berfield, 160 Pa. Superior Ct. 438, 51 A.2d 523, we have stated that a wife, in seeking support, may look to a fund payable to her husband however safeguarded by law or by the language of its creation from attachment by others. See also Commonwealth v. Mooney, 172 Pa. Superior Ct. 30, 92 A.2d 258; Commonwealth ex rel. DiVirgilio v. DiVirgilio, 182 Pa. Superior Ct. 475, 127 A.2d 774. However, the question here involved is not whether the wife may attach in regular proceedings the proceeds of a life insurance policy or the dividends issued thereon, but whether the court, in contempt proceedings for the
[ 184 Pa. Super. Page 220]
failure to comply with an order for payment of money, can compel the owner of such policies to surrender them for their cash value. As stated by the court below, "The respondent is before us on attachment in contempt."
We are of the opinion that so much of the order which compels the cashing of the policies involved cannot stand. Such an order, first of all, would compel the son to turn over policies admittedly in his possession without determining whatever rights, if any, he might have in such policies. No determination on this point has been made by the court below. The son was not a party litigant in these proceedings but merely a witness who appeared under a subpoena. On this issue, he has not been heard. As stated by our Supreme Court in Hess v. Westerwick, 366 Pa. 90, 76 A.2d 745: "It is a fundamental provision of both our state and federal constitutions that no person shall be deprived of property except by the law of the land or due process of law. Without due process of law the right of private property cannot be said to exist." To compel, therefore, appellant under the sanction of contempt to surrender the policies in question for cash, without determination as to whether he has any right so to do and without determining that the son has no interest which might be prejudiced thereby, cannot be permitted.
Secondly, the question before the court below was the failure of appellant to comply with its order. As stated by Judge HIRT in Commonwealth v. Berfield, supra, "we have no doubt as to the authority of the court to attach the person of respondent, in contempt for failure to comply with the order of the court, though the effect of the attachment may be to compel him to support his wife out of annuitis", but here the order does more than that. The order compels him to
[ 184 Pa. Super. Page 221]
do something else than the payment of money, regardless of the ultimate outcome. To purge himself of contempt, appellant would have to comply with the payment of money and not to surrender his policies. The determination of contempt is the failure to pay when ordered and not the failure to surrender the policies. The court may adjudicate this as the contempt and deal with appellant accordingly. How he will purge himself of contempt is another matter.
So much of the order of the court below which directs the disposition of certain insurance policies for the payment of arrearages for support is reversed.
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May 2, 1958
TAX REVIEW BOARDv.BELMONT LABORATORIES COMPANY, APPELLANT.
Appeal, No. 142, Jan. T., 1958, from order of Court of Common Pleas No. 4 of Philadelphia County, June T., 1957, No. 4107, in case of Tax Review Board v. Belmont Laboratories Company. Judgment reversed.
Laurance H. Eldredge, with him Francis X. Diebold, for appellant.
Leonard B. Rosenthal, Assistant City Solicitor, with him David Berger, City Solicitor, for appellee.
Before Jones, C.j., Bell, Chidsey, Musmanno, Jones and Cohen, JJ.
[ 392 Pa. Page 474]
The question involved may be thus stated: Does the Philadelphia ordinance validly assess a net profits tax upon a partnership whose sole office is in Philadelphia upon profits earned in a foreign corporation on goods manufactured and sold in a foreign country, when the residence and domicile of all members of the partnership is outside of Philadelphia?
William H. Gross and his wife, Annie W. Gross, were residents of and domiciled in Delaware County, Pa. During the years 1950 to 1955 inclusive they conducted a partnership business known as Belmont Laboratories Company, hereinafter called Belmont. Belmont manufactured and sold in Philadelphia and distributed
[ 392 Pa. Page 475]
throughout the United States Mazon Ointment and Mazon Soap. The partnership's sole office and place of business was and is at 4730 Market Street, Philadelphia. The partners paid the Philadelphia Net Profits Tax on all Mazon Ointment and Mazon Soap manufactured and sold in Philadelphia (and distributed throughout the United States).
The present case involves the City's attempt to tax the defendant partnership for net profits which it received under the following circumstances: Mazon Ointment and Mazon Soap are manufactured in Canada by Laurentian Laboratories, Ltd., with the aid of a secret solution sent them by Belmont, and sold and distributed in Canada and in some foreign countries by an affiliated organization. Laurentian, after deducting its costs and commissions, and all Canadian sales taxes and income taxes upon the above mentioned merchandise, deposits the balance to the credit of Belmont in the Royal Bank of Canada. From time to time these net profits, which are earned in a foreign country on goods made in a foreign country, are transferred by Belmont to its bank account in Philadelphia. The City seeks to tax these profits on the basis that Belmont is a partnership which is domiciled in Philadelphia. Belmont's principal contention is (1) that a partnership is not an entity which can be taxed by Philadelphia, and (2) that because the domicile of the individuals who comprise the partnership is outside of Philadelphia, and none of the business or activities in question are conducted in Philadelphia, the tax cannot be assessed on these profits.
The City of Philadelphia derives its taxing powers from the Act of August 5. 1932, P.L. 45, 53 PS § 15971, which is known as the Sterling Act. The Sterling Act empowers the City by ordinance to impose taxes "... on persons, transactions, occupations, privileges, subjects
[ 392 Pa. Page 476]
and personal property, within the limits of such city*fn* ...", with certain exceptions not here pertinent.
The Philadelphia income tax ordinance, approved December 13, 1939, as amended, § 2, imposes a tax of 1 1/4% on the net profits earned "of businesses, professions, or other activities conducted in Philadelphia by non-residents", who are not domiciled in Philadelphia, and a tax at the same rate upon all of the net profits earned by "businesses, professions or other activities conducted by residents" who are domiciled in Philadelphia Code of General Ordinances of the City of Philadelphia (1956), § 19-1502(1)(d)(c). Section 1 of the ordinance defines a resident as "an individual, co-partnership, association, corporation, or any other entity domiciled in the [City of Philadelphia]": Code of General Ordinances of the City of Philadelphia (1956), § 19-1501(7). It defines a non-resident as "an individual, co-partnership, association, corporation, or any other entity domiciled outside the City [of Philadelphia]": Code of General Ordinances of the City of Philadelphia (1956), § 19-1501(5).
Article 1, § 101(i), of the Revised Income Tax Regulations gives the following definitions: "'Resident' means an individual, co-partnership, association, or other entity domiciled in the City of Philadelphia. 'Domicile' is a place where a person has his true, fixed, permanent home and principal establishment, to which, whenever absent therefrom, he intends to return and continues until another permanent home and principal establishment is acquired."
This definition of "domicile" is in accord with the decisions of this Court: Publicker Estate, 385 Pa. 403, 405, 123 A.2d 655.
[ 392 Pa. Page 477]
The constitutionality of the ordinance was sustained in Dole v. Philadelphia, 337 Pa. 375, 378, 379, 11 A.2d 163.
In Breitinger v. Philadelphia, 363 Pa. 512, 70 A.2d 640, the Court said (pages 514, 515): "Two fundamental principles should be kept in mind in considering the ordinance and its administration. The first measured the City's power to tax; the second prescribes strict construction. We said, in Hillman Coal & Coke Co. v. Jenner Twp. et al., 300 Pa. 108, 112, 150 A. 293 (1930), '"It is a principle universally declared and admitted that municipal corporations can levy no taxes, general or special, upon inhabitants, or their property, unless the power be plainly and unmistakably conferred": 4 Dillon on Municipal Corp. 2398 ...'
"... 'Tax statutes should receive a strict construction: Boyd et al. v. Hood et al., 57 Pa. 98 [1868]. In cases of doubt the construction should be against the government: Gould v. Gould, 245 U.S. 151, 153, 38 S.Ct. 53 [1917]; U.S. v. Merriam, 263 U.S. 179, 188, 44 S.Ct. 69 [1923]; Com. v. P.R.T. Co., 287 Pa. 190, 196, 134 A. 455 [1926].'"
In Paper Products Co. v. Pittsburgh, 391 Pa. 87, 137 A.2d 253, the Court said (page 94): "... Furthermore, if there were any reasonable doubt, tax statutes must be strictly construed in favor of the taxpayer and most strongly against the taxing authorities: Panther Valley Television Co. v. Summit Hill Borough, 376 Pa. 375, 102 A.2d 699; Pittsburgh Milk Co. v. Pittsburgh, 360 Pa. 360, 62 A.2d 49; Allentown Mercantile Tax Case, 370 Pa. 161, 87 A.2d 480."
In the light of the foregoing authorities, it is clear that the Philadelphia ordinance approved December 13, 1939, as amended, imposes a tax (1) on the net profits earned by businesses or other activities conducted
[ 392 Pa. Page 478]
having as such a domicile or residence separate and distinct from that of the individuals who compose it. It is rather a relation or status between two or more persons who unite their labor or property to carry on a business for profit. This is subject to an apparent exception, for while a partnership as such is not a person, it, as a matter of fact, is treated by a legal fiction as a quasi person or entity for such purposes as keeping of partnership accounts and marshaling assets. It is so treated under the law of this Commonwealth and under the federal Bankruptcy Act."
While that is the general rule, it does not follow that for purposes of taxation a partnership may not be taxed, or may not have a domicile for tax purposes, separate and distinct from that of the individuals who compose it. In other words, a partnership may be recognized as a legal entity for certain purposes. In Burnet v. Leininger, 285 U.S. 136, the Court held that Congress has power to tax a partnership as an entity, or to tax the partners individually. The Court said (page 142): "We find no reason to doubt the validity of the tax. The Congress, having the authority to tax the net income of partnerships, could impose the liability upon the partnership directly, as it did under the Revenue Act of 1917 (40 Stat. 300, 303), or upon the 'individuals carrying on business in partnership', as in the statutes here involved."
The modern trend of both the Courts and legislative bodies is to treat a partnership for certain purposes as an entity. Cf. Cooley on Taxation, 4th Ed., Vol. 2, § 473, page 1060; Pa. R.C.P. 2128; Internal Revenue Code, August 16, 1954, 26 U.S.C.A., § 6031 which requires partnerships to file an information return: Biddle Appeal, 390 Pa. 460, 135 A.2d 915.
In Cooley on Taxation, supra, (page 1060), the general rule is thus stated: "Partnership property is taxable
[ 392 Pa. Page 480]
as an entity at the domicile of the firm rather than at the residences of the several owners; and the domicile of a partnership, for the purposes of taxation, is its place of business."*fn**
The Sterling Act restricts the City as above set forth to taxes on persons or transactions within the limits of such city, and every taxing ordinance and statute must be strictly construed in favor of the taxpayer. Did the Sterling Act, which authorized Philadelphia to tax "persons ... within the limits of such city ..." contemplate and permit the taxation of a partnership whose persons or partners resided and conducted their business or transactions outside of Philadelphia?Perhaps it was with this question or doubt in mind that the City promulgated § 220(b) of the Regulations: "If all partners are residents of Philadelphia, irrespective of where the activities of the partnership are conducted or if all the activities of the partnership are conducted in Philadelphia, irrespective of the residence of the partners, all of the net profits of the partnership shall be taxable on the partnership net profits tax return." This section of the Regulations also gives the following "example" of a "Partnership located in Philadelphia": "1 partner (a resident of Philadelphia) has a 10% interest, 2 partners (non-residents of Philadelphia) have remaining 90% interest; net profits $100,000; 45% of business conducted in Philadelphia, 55% outside the City; $45,000 taxable to the partnership and $5,500 (10% of $100,000 less 10% of $45,000) taxable to the partner residing in Philadelphia."
[ 392 Pa. Page 481]
From the foregoing Regulations it appears that the City itself recognized that a partnership whose office was in Philadelphia, but one or more of whose partners was domiciled outside of Philadelphia, was subject to the net profits tax, so far as the non-domiciliary partners, were concerned, only on the business actually conducted in Philadelphia.
We need not decide at this time whether a partnership whose office is in Philadelphia, would be liable under the provisions of the Sterling Act and an all inclusive ordinance, to a net profits tax on all earned net profits of the partnership, when one or all the partners are resident and domiciled outside of Philadelphia and all the business is conducted and profits earned outside of Philadelphia. We need only decide and do decide that under the Philadelphia Ordinance as drawn and the Regulations thereunder, and the administrative practices up until 1956, that the net profits of this taxpayer arising from the Canadian and other foreign transactions are not subject to the present City Ordinance.
Judgment reversed.
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