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Turn Your iPhone Into a Black Light
This simple hack lets you turn a smartphone's flash into a black light. It's a fun and easy project that kids will enjoy, particularly around Halloween.
Turn on a black light in a dark room, and you'll see a dim, purplish glow. But, the bulb also produces ultraviolet light, which you can't see.
As you know, certain things glow under black light -- white T-shirts, fluorescent posters, toothpaste, and petroleum jelly, just to name a few. Why? Phosphors in these objects emit visible light in response to UV radiation from the black light. (Interestingly, the phosphors in white T-shirts come from the detergents we use to wash them.)
Here's an oldie-but-goodie phone hack that's fun for Halloween, takes only a few minutes, and probably won't cost you a dime. We're going to turn a smartphone's camera flash into a black light!
OK, so maybe it's not the world's greatest black light -- call it Black Light Lite -- but it does work. Here's how to do it.
Step 1
Cut off a small piece of tape and cover the flash.
Step 2
Color the first layer of tape -- just the part covering the flash --with blue Sharpie ink.
Some instructions for this hack -- and there are many online -- say to repeat this step twice, meaning a second layer of tape covered by a second layer of blue ink. I did this hack twice -- once with a single layer of blue-inked tape, and then with a second layer -- and didn't see a difference in the black light effect.
Step 3
Apply a second layer of tape. Use the purple Sharpie to draw over the blue-inked area.
Step 4
Turn out the lights (if it's nighttime) or find a windowless room and shut the door. Turn on the phone's flashlight and enjoy the eerie, bluish-purple glow.
On the iPhone, swipe up from the bottom of the screen and tap the flashlight icon in the lower-left corner. If your Android phone needs a flashlight app, you'll find plenty of free choices, including Smart Flashlight and Flashlight HD LED.
Let the glowing begin! Here's an example of neon-colored highlighter ink -- a yellow Sharpie, in fact -- glowing under my iPhone 6's black light.
White paper glows too, so I created a paper airplane for the occasion.
Halloween supplies are often black-light friendly.
The Skull of Doom glowed as well.
What else glowed? A mouthful of toothpaste, but that photo (of me) was so disturbing that I chose not to upload it here.
Again, don't expect the vibrant glow you'd get from a dedicated black light, but this simple hack is easy and fun, particularly with kids.
If young children are involved, do the taping and inking yourself while the youngsters watch. One slip of the Sharpie, and you'll cover the camera lens with blue or purple ink.


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Special Reports
Theater News
Chicago Kids Spotlight: June '06
Skyline Stage at Navy Pier offers the world premiere of the family attraction Cirque Shanghai, featuring all-Chinese performers (June 7-September 9).
Boston Kids Spotlight: June '06
The North Shore Music Theatre's children's theatre series kicks in with Charlotte's Web (June 23-24). This adaptation of E.B. White's classic is about a young and playful pig named Wilbur and the friends he encounters while living on a farm, including a special spider named Charlotte, who lives in the rafters above Wilbur's pen.
Cox, Gallagher, Gravitte, Ripley, Skinner, et al. Set for Broadway Cabaret Festival
Debbie Gravitte (© Joseph Marzullo/Retna Ltd.) Veanne Cox, Helen Gallagher, Debbie Gravitte, Alice Ripley, and Emily Skinner are among the stars set for the
Bausch, Donnellan, Monk, Rux, et al. to Participate in BAM's 2006 Next Wave Festival
By Dan Bacalzo
Declan Donnellan (Photo © John Haynes) A new work from Meredith Monk, Declan Donnellan's all-male Twelfth Night, and the return of Pina Bausch are among
Frank Langella, Patrick Swayze to Perform on London Stages
Frank Langella (© Joseph Marzullo/Retna Ltd.) Frank Langella will play the role of former U.S. President Richard M. Nixon opposite the previously announced Mich
There's Naughton He Can't Do
James Naughton sings and swaggers at Feinstein's while listeners swoon.
Dennehy, Harris, Kline Will Be Part of Public Theater's 2006-2007 Season
Brian Dennehy (© Joseph Marzullo /Retna Ltd.) The Public Theater has announced preliminary plans for its 2006-2007 season, including commitments from Tony Award
Joshua Park Will Be Goodspeed's Pippin
Joshua Park in Tom Sawyer (Photo © Joan Marcus) Joshua Park will play the title role in the Goodspeed Opera House's production of Stephen Schwartz's clas
Brier, Espinosa, Hocking, Murphy Join NEO2 Benefit; Second Show Added
Kathy Brier (© Joseph Marzullo/Retna Ltd.) Kathy Brier, Eden Espinosa, Leah Hocking, and Sally Murphy have joined the cast of the York Theatre Company's NEO2
Jack Klugman to Star in George Street's The Value of Names
Jack Klugman Legendary stage and screen star Jack Klugman will headline Jeffrey Sweet's The Value of Names at the George Street Playhouse in New Brunswick, ...

subset: commoncrawl


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2349 Lewisburg Rd., 185, Austin, AR 72007
- $219,000
- 64 Days on site
- Est: $811/month
Estimate Your Monthly Payment
Data provided by Informa Research Services. Payments do not include amounts for taxes and insurance premiums. The actual payment obligation will be greater if taxes and insurance are included. Click here for more information on rates and product details.
- Mortgage Center
- Beds: 2
- Baths: 2 Full
- Single Family Home
- 1,183 sq ft
This beautiful home is privately situated on 19. 62 acres of land. This home features 2 bedrooms and 2 full baths. Great kitchen with solid surface counter tops, classy white cabinets some with glass fronts, gorgeous wood floors and beautiful views of nature. Living room features cast iron wood burning stove. Great master with large walk-in closet, double sinks and jetted tub. First floor has laundry room, full bath and mudroom/office area. Large deck for entertaining or relaxing. Detached storage. Click here to learn more about this listing.
- Year Built: 2009
- 64 Days on site
- Single Family Home
- Beds: 2
- Baths: 2 Full
Listing Details
- Dining Room
- Yes
- Dining Area
- Yes
- Basement
- Yes
- Appliances
- Dishwasher, Microwave, Range
- Flooring
- Carpeted, Wood
- Architecture
- Traditional
- Parking
- Garage, Parking Space (2)
- Roof
- Shingle Roof
- Features
- Deck, Metal Exterior, Vinyl Exterior
- Tax Amount
- $857.48
- Cooling
- Ceiling Fan, Central Air, Central Cooling
- Heating
- Electric, Furnace Heat
Local Info
| Median Household Income
| Median Years In Residence
| Median Homeowner Age
| Households with Children
| Percent of Homes Rented
Nearby Elementary Schools
- Magness Creek Elementary
- 16150 Ark Hwy 5
- Mountain Springs Elem School
- 3620 Mountain Springs Rd
- Northside Elementary School
- 814 W Locust St
Nearby Primary Schools
- Adkins Pre-K Center
- 500 Cloverdale Rd
Nearby Middle Schools
- Cabot Learning(Iale) Academy
- 404 N 2nd St
- Cabot Junior High North
- 38 Spirit Dr
- Cabot Junior High South
- 38 Panther Trl
Nearby High Schools
- Cabot High School
- 401 N Lincoln St
- Academic Center For Excellence
- 21 Funtastic Dr
- Beebe High School
- 1201 W Center St
Nearby Other Schools
- College Prep Academy
- 251 N 1st St
These are the closest schools to your requested location. Proximity does not guarantee enrollment eligibility. Please consult your real estate agent or school district to confirm the schools you are zoned to attend.
Mortgage Rates
Data provided by Informa Research Services. Payments do not include amounts for taxes and insurance premiums. The actual payment obligation will be greater if taxes and insurance are included. Click here for more information on rates and product details.
Property Contact Info
Need More Information?
Please fill out this form to request more photos or more information regarding this property.


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About NeatNit : Hi. I know what you're thinking - you want my hat. This hat is mine; If you want it, you're going to have to pry it from my cold, dead airholes.
NeatNit's FML badges
Santa Claus
You've looked for Santa absolutely everywhere, and you managed to find him. Well done!
I like your style
You've liked someone. How cute!
You read an FML that mentions a badge, and in return you've been awarded a badge. A badge inside a badge.
NeatNit's favorite FMLs
Today, after being terrified for years, I went on a plane for the first time. It was also the first time I "emergency landed." FML
by Alyssa Charlotte / 07/28/2011 at 10:25pm / Mexico / Transportation
Today, after being recently laid off at work due to "cutbacks", I went job searching around town. During my drive, I cruised past my old workplace and saw a "now hiring" sign in their window. FML
by jellymoon14 / 07/28/2011 at 6:25pm / United States (North Carolina) / Work
Today, my entire family, myself included, has been turned into a collective diarrhea fountain after going out to eat. We only have one bathroom. FML
by shroooms / 07/28/2011 at 4:37pm / Slovenia (Bohinj) / Health
Today, I gave my dad a brochure for anger management. His response? Throwing a chair out the window. FML
by 99520 / 07/28/2011 at 11:25am / United States (Indiana) / Health
Today, my mom decided to take away my TV after noticing that I watch the show True Blood. Apparently, since I watch this, I must be "curious about sex." I'm 19. FML
by Shelbitchh / 07/28/2011 at 5:11am / United States / Intimacy
Today, a bunch of guys at work chased me down a corridor with a Febreze spray for smelling like I'd been "sleeping in a hollowed-out horse's carcass" and having "the personal hygiene of a billy goat." FML
by Champion the wonder horse / 07/28/2011 at 4:15am / United States / Work
Today, my 4 year-old daughter's favorite expression became "shit balls." FML
by anonymous / 07/28/2011 at 1:39am / United States (New Jersey) / Kids
Today, while I was at work, a co-worker watched while some kid stole the radio out of my car. FML
by cocokiss410 / 07/28/2011 at 12:34am / United States (North Carolina) / Transportation
Today, I went to El Pollo Loco for the $10.00 special. I ordered from the pimple-faced kid at the register, pulled out two fives, and he said, "That'll be 9.70, I gave you the senior discount." I'm 10 years away from that. Thank you? FML
by Not That Old / 07/28/2011 at 12:22am / United States (California) / Miscellaneous
Today, I was browsing the web when I checked the search history. Turns out my son has been searching for "nude grills" and "hot grills." Not only is my 12-year-old son attempting to find porn on the internet, he also can't spell. FML
by Nickname / 07/27/2011 at 10:02pm / United States (Kansas) / Intimacy
Today, I learned that horror movies do not exaggerate the pain of getting your nails ripped from your fingers. FML
by IIIlibras / 07/27/2011 at 5:28pm / United States (Louisiana) / Health
Today, I was helping clean my grandpa's garage when I found some of his old election posters from the '50s. They included slogans such as, "Dick: you know it feels right" and "Want growth? Choose Dick." I'm not sure whether to be disgusted or impressed. FML
by Nick / 07/27/2011 at 1:32pm / Australia (New South Wales) / Miscellaneous
Today, my 8 year old son cut his own hair. He did a better job than I ever did. I'm a hairdresser. FML
by buiuuum / 07/27/2011 at 12:35pm / United States (Michigan) / Kids
Today, at a fancy dress party, I got off with Hitler. FML
by SallyGeen / 07/27/2011 at 3:23am / United Kingdom (Surrey) / Intimacy
Today, I discovered that the more money I earn, the more my personal belongings break down on me. FML
by talwin / 07/27/2011 at 12:05am / Reserved / Money
- 1Today, I took a test. I got up to turn it in, and accidentally bumped into another student. We both… 2Today, I tried to fire the worst worker I've ever had over the phone because he never shows up for… 3Today, my energetic 10-month-old decided to stay up four hours past bedtime. After I FINALLY got…


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You have no items in your shopping bag.
Country Attire... this is us.
Country Attire is a family owned business with over ten years in on-line retailing. Our home is actually within the Peak District National Park in the heart of England. This is true outdoors country, so we really do live and breathe our products. Virtually all our team actually wear our products every day, whether wearing Hunter 'wellys' to tramp our local moors, or sporting a chic Barbour quilt while out shopping in the city - and the Hunter 'wellys' won't be out of place there either! So our product knowledge is based on practical experience and we can advise our customers with real insight.
We are certainly quite a diverse group of people; our team has been drawn from experienced countrymen, marketing experts, engineers, photographers, designers and computer experts. As mentioned above our customer service and product knowledge is guaranteed to be second to none, and this is confirmed by impressive data from industry icons, eBay, Amazon, Trustpilot and Shopping.com where 9.8 out of 10 is our current customer satisfaction rating. Indeed numerous independent and unsolicited testimonials from all over the world further confirm our dedication to outstanding customer care. So our continuing aim is to offer the very best contemporary outdoor clothing, footwear and accessories available anywhere.
We carry the largest combined stock of Barbour and Hunter products in the world. All of our stock has 'live' availability on this website, with updates every few minutes. This means you will know immediately that we have your product in stock and that it will be winging its way to you literally within minutes. Our stock control, inventory and dispatch system is purpose made for our exclusive use, and features the most sophisticated technology anywhere in the world. So you can rest assured that you will get your product, delivered free, exactly when you expect it, and you will remain informed at every stage.
Our helpful, friendly and experienced staff are always delighted to answer any query you may have; whether you prefer to contact us by email firstname.lastname@example.com, live support chat on this website, or simply by telephone on 01663 73444
We exhibit throughout the summer months at Great Britain's most prestigious and popular country shows, including in 2012, the CLA Game Fair, The Great Yorkshire Show and Chatsworth Country Fair. At these shows it is a bit of a treat for some of our online customer service people to meet face-to-face with our online customers, and these conversations give us a great insight into what our customers really want.
We really do strive for perfection and embrace technological advances contributing to even better service to you, our customer. We offer a special gift voucher service as well as top quality gift wrapping and we aim to set the benchmark in on-line retailing and customer service and really appreciate suggestions as to how we can improve. We would welcome your feedback to this blog (simply fill in a few words in the COMMENT section below) and we hope that the shopping experience we provide will encourage you to come back again and again.


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This project will serve those who have a stake in a fair and equitable criminal justice system in China - the tens of thousands of citizens awaiting trial, the public defenders pursuing due process, and future generations yearning for guaranteed legal rights. Moreover, it will help establish rule of law - the backbone upon which a nation can stimulate foreign direct investment and further economic progress.
This project conducts legal aid training for attorneys at Defender Resource Centers in Beijing, Hefei, and Xi'an. It boosts legal rights awarness through the production and distribution of posters in prisons, police stations, and public spaces.
This project will train 100 defenders, enabling them to collectively represent millions over the lives of their careers. In turn, this will spawn a generation who values – and fights for – the presumption of innocence.
This project has provided additional documentation in a PDF file (projdoc.pdf).


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No GBBO: "Why I think Bake Off is twee nonsense"
"Predictable and prim," says one of Homemade's writers. But do you agree?
While millions of people will be glued to the showstoppers, lattice work and soggy bottoms of Great British Bake Off's 12 new bakers (13 million people watched last year's final. Thirteen million!) not everyone 'gets' the phenomenon. Yes, that's right: there are some non-baking, kitchen-indifferent TV viewers whom even Paul Hollywood can't charm.
Here's why the GBBO season is worse than a melted baked Alaska …
It's not as funny as it thinks it is
At first, Mel and Sue tried to slip in a few sly jokes. Then they went to double entendres. Now, they're down to the single entendres: "That Swiss roll looks like a ... oh, never mind!" Put some effort in, guys! The last time we laughed at the words "soggy bottom", we were five. The worst part is when a baker tries their hand at a bit of banter and Paul chokes out a fake laugh, as if to say: "I do the dad jokes around here, sunshine."
It's just soooo twee
The check tablecloths, the pastel colours, the music – everything's so cutesy and mild-mannered, it's like a long, sleepy afternoon at your gran's house, where the central heating is turned up so high it makes you just want to doze off. Contestants never have epic, X Factor-style backstories; they're just full of polite, British, understatements about how good they are at baking cakes – and "please" and "thanks" and "if that's OK with you".
Gif: GBBO / Love Productions / BBC via tumblr
Nobody wants to eat those cakes
OK, so they might be the most beautiful cakes you've ever seen outside Pinterest, but would you eat them? Not only has someone been caressing them with sweaty hands for hours, dripping perspiration into the mix, but they're just too complicated to eat. Say what you like about a traybake, at least it's straightforward. Try taking one of those Bake Off cakes round your mum's and she'll just coo that it looks "too good to ruin" and keep it so long it goes stale.
It turns your office into a paranoid wreck
"Oooh, are you talking about Bake Off? DON'T TELL ME! DON'T TELL ME WHO WENT OUT!" people at work will squeal, even if you just ask them if they want a cup of tea. "I've recorded it! I'm watching it tonight! No, don't even look in my eyes, I'll read your mind and … oh, no! You moved your eyes in a certain way NOW I KNOW WHO HAS GONE! It's the one with the hat? And the hair? Oh, well, that's totally spoilt it for me. THANKS." Watch it on the night, or don't watch it at all, people.
Gif: Benedict Cumberbatch / Giphy
Everyone pretends to like each other
The bakers are all so supportive of one another. "Good luck!" or "That looks great, well done!" they smile. "Oh, we don't want anyone to go home, we're all mates here!" they hiss through gritted teeth. It's a competition! You all want to win and, if you don't, why are you sweating your pits off in a sweltering tent? The best part of the last series was – as everyone knows – when Iain Watters hurled his showstopper into a bin. Such passion! So much emotion! If you'd asked him there and then, he would have thrown alleged Baked Alaska saboteur Diana Beard in the bin, too, and that flash of hot, white temper was brilliant. The rest of the time, when everyone's nice to each other? Naaah.
It's totally confusing for people who can't actually bake
If, let's say, the only time you tried to bake it was a birthday cake for your boyfriend/girlfriend and it didn't turn out so well. The sponge was a dry husk of a disaster, you couldn't be bothered to wait for it to cool down, so the icing all melted off the sides and you had to scoop it from the plate to the top again with your bare hands and maybe, just maybe the boyf/girlf walked in mid-barehanded scoop and pulled a disgusted face. If that happened, you might think that it'd be much easier to just buy a cake, and maybe baking's a waste of time. Then, GBBO is a confusing use of 12 whole weeks.
I'll still be watching, though ...
What do you think? Are you pro-GBBO or no-GBBO? Tell us in a comment below or tweet us @Homemade …


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Visit the Travelers411 Directory forJamaica Tourist Board
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What snake has a dark green top with a bright yellow underside and is it poisonous?
By Geri
You most likely have an Eastern Yellow Bellied Racer. It is most definitely NOT poisonous, though he may try to trick you by vibrating his tail in the dry leaves to make a rattly sound. He can crawl very fast, climb trees; and he eats small rodents, small amphibians, etc. Like any snake, he will try to bite, and will thrash about if grabbed, but left alone, he will help keep your property free of small furry pests.
Add your voice! Click below to comment. ThriftyFun is powered by your wisdom!


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Is your resume in need of a little disruption?
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making things work better.
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StartUpHire is the place to find Business-Development-Director jobs in and near . Review the list below of Business-Development-Director jobs. These Business-Development-Director jobs represent some of the most rewarding careers available. You can refine your job search for Business-Development-Director jobs in by adding a job title, company name, or keyword to the search box above … or click the "Advanced Search" link for more options. Don't see the employment opportunity you're looking for? Check back soon for more Business-Development-Director jobs in , or sign up for an email alert (link in upper left) to receive periodic updates on new Business-Development-Director jobs in , .
Location:OH-Miamisburg Requisition City: Company Order Number:416 # of openings:1 Description Reports to: Director of Program Management General Responsibilities: The Evenflo Program Manager is responsible to plan, direct and coordinate activities for all new product launch10/9/2016 Miamisburg, OH Save This Job
Engineering Sunnyvale Sunnyvale, California Apply Description The ideal candidate for this position is a strong data wrangler with a hacker (quick prototyping) mindset, a statistician, and a descriptive storyteller that can successfully collaborate with global Development,9/18/2016 Sunnyvale, CA Save This Job
Requisition Number16-0210 Post Date10/7/2016 Titleu CityLouisville StateKY DescriptionSummary Appriss develops Software as a Service (SaaS) products in the Government, Healthcare and Commercial risk markets. We are seeking a Vice President of Engineering to lead our software10/29/2016 Louisville, KY Save This Job
CaseStack is known for its innovative logistics programs with retailers. By working closely with retailers and CPG suppliers, we reduce costs and emissions; and we dramatically improve on-time service for retailers and suppliers on inbound deliveries. This year, we plan to11/17/2016 Seattle, WA Save This Job
Sales Denver, Colorado Apply Description About Us Zerto is the industry?s first hypervisor-based, virtual-aware, replication solution for tier-one applications. It closes a critical gap in cloud and enterprise business continuity and disaster recovery (BC/DR). Zerto Virtual10/30/2016 Denver, CO Save This Job
Located in Santa Monica, CA. Leaf Group is looking for a PR/Senior Manager to help lead media relations efforts for a dynamic company. This is a PR opportunity where you can do it all â help plot the course AND roll up your sleeves and work in a profitable company that is11/29/2016 Santa Monica, CA Save This Job
at Empirix (View all jobs) Billerica - US HQ A bit about the job: The Senior Sales Operations Analyst will report to the Director of Sales Operations and provide reporting and analytical support to Sales Operations. This individual will be expected to provide accurate reporting11/22/2016 Bedford, MA Save This Job
Rolling Meadows, Illinois Job Description All Covered, IT Services Division of Konica Minolta Business Solutions (KMBS), is the leading national IT services company serving SMB to enterprise markets. Offering a wide variety of career opportunities, All Covered is an excellent10/29/2016 Rolling Meadows, IL Save This Job
Job Title Manager, Technology Services Associate Program Location Massachusetts-Corporate - Franklin, MA 2038 US (Primary) Education Bachelor's Degree Category Sales/Marketing Shift Type Standard Business Hours Employee Type Full-time Willingness to Travel None Interactions is10/22/2016 Franklin, MA Save This Job
POSITION SUMMARY The Professional Services Coordinator role works with the Calabrio Implementation Services (CIS) team to coordinate activities and resources for Implementation Services including, but not limited to Calabrio Statements of Work for services, change orders10/10/2016 Minneapolis, MN Save This Job
Sales ? Any State Including, Colorado If you have the ability to create powerful presentations and a passion for turning data into information, information into insight and insight into business decisions this is the position for you. As a growing and successful software company11/14/2016 Louisville, CO Save This Job
Sales ? Any State Including, Colorado If you have the ability to create powerful presentations and a passion for turning data into information, information into insight and insight into business decisions this is the position for you. As a growing and successful software company11/9/2016 Louisville, CO Save This Job
US-NY-New York APPLY VIEW ALL JOBS Share This Job Company Information Mediaocean is the world?s largest, independent advertising technology company. Our clients include the most successful advertising agencies, media specialists, media owners, and advertisers. Mediaocean?s11/8/2016 New York, NY Save This Job
US-IL-Chicago APPLY VIEW ALL JOBS Share This Job Company Information Mediaocean is the world?s largest, independent advertising technology company. Our clients include the most successful advertising agencies, media specialists, media owners, and advertisers. Mediaocean?s11/8/2016 Chicago, IL Save This Job
Job Locations US-IL-Chicago Category Campaign Management & Consulting Travel 10% Level Management More information about this job: Overview: MediaMath seeks a senior, thoughtful leader with exceptional analytical, communication, program management, and client management10/31/2016 Chicago, IL Save This Job
Redwood City, CAFull-time Company Description Satmetrix is the leading global provider of cloud-based software for companies who demand differentiated knowledge about their customers. As co-developer of the Net Promoter methodology, Satmetrix combines unrivaled expertise with its10/11/2016 Redwood City, CA Save This Job
Location: Apple Valley, MIDepartment: TechnologyType: Full TimeMin. Experience: Experienced The Senior Application Architect is responsible for actively partnering, across all aspects of technology projects for Questar. As a Lead Architect, this individual will be a member of a11/15/2016 Apple Valley, MN Save This Job
All times are in India Standard Time. ID 2016-1623 # of Openings 1 Job Locations US-NY-New York Posted Date 10/26/2016 Category Commercial/Account Management More information about this job: Overview: AbleTo, Inc. (pronounced ?able to?) combines best-in-class patient11/29/2016 New York, NY Save This Job
AVAILABLE LOCATIONS: WILMINGTON, MA Position Overview We are looking for an experienced Technical Project Manager who will take on the management of key engineering, research, and consulting projects. Project management responsibilities include delivering every project on time11/14/2016 Wilmington, MA Save This Job
Marketing San Francisco, CA Full Time Job Description About us: Headquartered in San Francisco with key offices in New York, Omaha and London, Sojern is the world?s leading data-driven traveler engagement platform that delivers the most efficient marketing, distribution,11/14/2016 San Francisco, CA Save This Job


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G43 High Test Galvanized Chain, 3/8"
Use this grade 43 chain for a variety of heavy duty applications. It measures 3/8 inch and can support a maximum load capacity of 5,400 lbs. This high test chain is galvanized and sold by the foot.
This high test utility chain measures 3/8 inch. It is constructed from grade 43 high strength medium carbon steel, which features excellent wear characteristics. It is ideal for most tie down applications such as logging, trucking, vehicle towing, and general safety applications. This heavy duty galvanized chain has a working load limit of 5,400 lbs., and is sold by the foot.Specifications
- High test chain
- Grade 43
- Size: 3/8 in.
- Construction: Medium carbon steel
- Working load: 5,400 lbs.
- Galvanized
- Heavy duty usage
- Sold by the foot
Shipping Information
Your order is important to us and we will strive to process it as quickly as possible. Most in-stock items are shipped within 2-4 business days and typically deliver in 5-7 business days. In-stock items may ship from multiple locations and can arrive on separate days. Heavy or bulky items will ship via Freight/Truck Service and will take 8-10 business days for delivery. For those immediate product needs, we do offer at an additional cost, express service from UPS and Motor freight.
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Rain or Shine, Relays a Go
PARKERSBURG – Pouring rain Thursday didn't stop setup for the Wood and Washington County Relay for Life events, and if precipitation returns today, it won't stop the party either.
"Oh no, we'll be here," said Karen Perrine of Hockingport.
Her family has formed the team George's Posse in honor of her late husband, George Perrine, who passed away in January after battling lung and brain cancer. She was at Parkersburg City Park Thursday with her daughter, Amanda Reed, and granddaughter, Micah Reed, to stake off their campsite as laborers from McGuffey Tents set up shelters for tonight's event.
This is the third year coordinating the Wood County Relay for Susie Warman, community manager with the American Cancer Society in Parkersburg. She's had good weather the last two years, but when she participated as a team member, conditions were sometimes less than ideal.
"Before I actually worked with the American Cancer Society, I was there with my team, shivering in the cold and the rain," Warman said.
But with a forecast chance of rain of 50 percent for this evening, Warman was choosing to take the "glass half full" approach.
"Our hope is that it will be beautiful and sunny and not too hot, not too cold, but Relay will go on rain or shine," she said.
The attitude was the same from Chad Gardner, Relay for Life specialist for the American Cancer Society and coordinator of the Washington County Relay that starts this evening in Belpre's Civitan Park.
"We're definitely a rain-or-shine event, and we will be Relaying in whatever weather there is," he said before adding that in the event of lightning, there may be a break in laps for safety's sake.
Gardner was pleased to see the Washington County Relay met its goal of 65 teams with the registration of three more groups on Thursday.
"That's a good indicator that we are going to be near our goal for monetary donations," he said.
This year's fundraising goal is $183,000.
The goals for Wood County are 110 teams and $250,000. Warman noted people can help reach the latter goal even if they aren't part of a team or bringing in a big donation.
"If you come out and buy a hot dog, you're still helping to support the cause," she said.
Warman said everyone in the community is invited to participate in the Relay activities, which include music, games and a luminaria service in honor of cancer survivors, those who have passed away battling the disease and those who are battling right now, as well in appreciation for caregivers.
Opening ceremonies for the Wood County Relay are set for 7 p.m. at the main stage near Bennett Stump Field. The closing ceremony starts at 9 a.m. Saturday.
Across the Ohio River, Washington County's Relay also opens at 7 p.m. today. Closing ceremonies are slated for noon Saturday.


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Vinni Jeyaa Banana Leaf Rice @ Pasar Seni
Every time we are in the Pasar Seni area, and we've finished with lunch, we always walk past this Indian Banana leaf rice (BLR)…Read More
Every time we are in the Pasar Seni area, and we've finished with lunch, we always walk past this Indian Banana leaf rice (BLR)…Read More
Serious question. Do Italians even eat breakfast? The ones I know, grab a cereal, the obligatory espresso and that's it. Nope, none I've ever…Read More
We were invited recently to experience a special themed KLM Airlines flight from Kuala Lumpur to Jakarta. The flight carried a special passenger, Miffy, a…Read More
So, we went towards Jinjang one fine weekend, in search if this Chili Yong Tau Foo dive, we'd heard about. Not just any old…Read More
What do the likes of Christian Lacroix and Karl Lagerfeld have in common? Two of the most influential and colourful couturiers in the world….Read More
So two weeks into my trip in Bologna, and I was seeing and experiencing so much. And one of the names that I kept…Read More
Here we go again. It's mooncake madness, and it's this time each year, that fans don't mind ingesting 1,000 calories per piece just because…Read More
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OK, since now we are undoubtedly into mooncake festival month, full swing, this seems like the right post for the right moment. Did you…Read More
Dinner in the Sky… Something folks have been talking about for weeks.Read More
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text: Home Gallery Video Getafe Club de Futbol Getafinder Getafe Club de Futbol: Getafinder Published on Oct 22, 2015 Rate this Ad You must be registered to rate the ad. Please Login or Register Now About Description Getafinder, an app to help you find your Getafe partner within the Getafe FC Stadium. This app is used to attain more subscribers to the football club. CreditsDateOct 13, 2015AD/Creative Director:Martin SubercaseauxAgency:El Ruso de Rocky MadridClient:Getafe Club de FutbolPost Produtction:Serena DigitalProduction Company (Europe):The Gang FilmsSound House:SirenaDirector:Sebastien GroussetExecutive Producer:Matt GroussetExec Creative Director:Angel TorresExec Creative Director:Lucas PaulinoArt Director:Miguel NovilloCreative Team:Maria Jose CorralizaCreative Team:Susana ValverdeAgency Account Team:Estefania GimenoAgency Account Team:Ainara Izar de la FuenteAgency Account Team:Isazcun ArrienApp Developer:Gigio Additional Music:LovemonkProduction Company Producer:Xoan CornideAgency Producer:Freelance for IndustrydatingSoccersportstechnology Latest Creativity News on Ad Age 1stAveMachine, Click 3X, Humble Add Director Duos Lowe's Latest Spot Is 'Multi-Porpoise' Romance, Bromance Ruined by a Cheeky Skywriter in Slim Jim's New Spot Advertisement Ad Age Events Nov 02 Los Angeles, CA SummitAd Age Brand Summit The Ad Age Brand Summit in Los Angeles peels apart the layers of brand building with a carefully crafted roster of top marketing, technology, and creative leaders. Learn more Related work Pepephone: Maximiliam the Horse El Ruso de Rocky Madrid Getafe: X-Rated Sperm Donor Film El Ruso de Rocky Madrid Jim Beam: The Jim Beam Apple Watch (Slideshow) Want to see your work in our gallery? Submit now


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More Of The Nieces...
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Wednesday, October 08, 2008
I'm loving the fall weather around here...and so I had the perfect excuse to call up the girls for a little impromptu photo session. It was a bit earlier than I normally like to shoot, but we found some shade in the backyard and just went for it. I'm lucky to have such cute and willing models aren't I? ;-)
My amazing friend Danielle created the
antique photo textures
on the following two images.
'P' and 'M' have the sweetest smiles...
A little black and white Holga action from onOne. The last one has one of Danielle's
Worn Photo Overlays
as well.
this child has a million expressions...and I do believe this one is my new favorite!
I'll be back to post tomorrow...I've been a busy girl with three sessions back to back.
Talk about: More Of The Nieces...
Posted By:
Deb Perry
on Wednesday, October 08, 2008 at 12:26:22 AM
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Total Time
Prep 30 mins
Cook 0 mins
forgiving recipe for pesto using any sort of nuts or herbs, can substitute wine for some of olive oil or add to taste/consistency.
Ingredients Nutrition
- 1 bunch fresh basil (~3 C loosely packed, or as much as you have)
- 3 garlic cloves (more to taste...)
- 1⁄2 cup pine nuts (more or less to taste or what you have on hand. can substitute walnuts or almonds)
- 3⁄4 cup parmesan cheese
- 2 -3 tablespoons extra virgin olive oil (can use more or less & or or use some white wine)
- finely dice basil leaves with a sharp knife or dice using food processor.
- crush nuts either with knife or food processor.
- repeat w/garlic and combine all ingredients.
- pour some olive oil over the top and mix well.
Most Helpful
I pretty much eyeballed the ingredients, using basil from the garden. I loved it and used it in a sandwich with grilled eggplant, roasted peppers, and roasted tomatoes, with some Swiss cheese. Thanks!


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Daniloff to speak at Misty Valley BooksJanuary 12,2013CHESTER Caleb Daniloff, a former Rutland Herald staff writer, will talk about his new memoir at Misty Valley Books at 4 p.m. Sunday.
Running Ransom Road: Confronting the Past One Marathon at a Time is about his life journey of running and recovery. The book takes him back to Burlington, Boston, New York City and Moscow, Russia road races and how the sport was an outlet for coping with the past.
A reception and book signing will follow Daniloffs remarks. For more information, call 875-3400 or visit www.mvbooks.com.
Misty Valley Books is on the Green in Chester.MORE IN This Just In
State police are investigating the death of a Newbury couple after receiving report... Full StoryPolice reminded drivers Monday about the importance of driving safely, pointing to a number of... Full StoryWEATHERSFIELD The Vermont State Police responded to a home on Roberts Road in Weathersfield... Full Story
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You get one (quite pricey) ticket for Museu Maricel and Museu Cau Ferrat so they shouldn't really have separate entries. This refurbished museum is going for European museum of the year. I'm afraid it won't win - it's far short of the superb CosmoCaixa in Barcelona (a previous winner) at more than twice the price. The main problem for us... 更多
Knowing the beauty of Barcelona's hidden architecture, I remember the many unrenovated apartments in the city in the days before the euro. Stunning stairwells with detailed ironwork, brass and carved wood: the most incredible having been converted to boutique hotels. And surely many pieces mistaken for junk to be found in Els Encants. For both experts and the uninitiated the... 更多
This is a little gem. We stumbled in here to cool off as the palace was closed, and spent the afternoon admiring mideval armory and fantastic ceramics.
This museum, which is actually 3 museums in 1 building is a hidden gem in Sitges! Having visited 2 museums in Barcelona we didn't expect it to he quite as good; it was! Spent a really enjoyable and informative 2 hours pottering around, looking at the fabulous art, sculpture, furniture in a really relaxed and wonderfully air conditioned environment! It... 更多
This deals with the artist Santiago Rusiñol and his friends and circle - there are even three images by the teenage Picasso who must have visited when he was at the art school in Barcelona. The completion of the museum has been delayed for several years by financial turmoil in Spain but now that it's complete, it's a model of... 更多
If you ever wondered how it would be to live in Sitges in the 19th century, you should visit Museu Maricel. A fantastic opportunity to learn more about local art and styles.
We did this on a rainy day. It was interesting and good value for money. There is lots to look at and plenty of history to get immersed in
We spent a couple of hours to see the place, nice and very friendly. We discovered an artist and his collections, time well spent!
A beautiful restoration that highlights a very eclectic art collection. There is a surprise around every corner. We spent a thoroughly delightful visit here after a seaside lunch. This is a relaxing day trip just a short train ride from Barcelona.
The museum is large and filled with great pieces of art in many forms (painting, sculpture, architectural features, etc.). The museum allowed visitors to photograph throughout the exhibits. The staff were friendly and helpful. This is a must visit attraction in Sitges. The views from the museum of the sea are glittering and stunning. The museum exhibits blend flawlessly into... 更多
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Julia Ott
Originally published 04/08/2013
In history departments, it's up with capitalism
A specter is haunting university history departments: the specter of capitalism.After decades of "history from below," focusing on women, minorities and other marginalized people seizing their destiny, a new generation of scholars is increasingly turning to what, strangely, risked becoming the most marginalized group of all: the bosses, bankers and brokers who run the economy.Even before the financial crisis, courses in "the history of capitalism" — as the new discipline bills itself — began proliferating on campuses, along with dissertations on once deeply unsexy topics like insurance, banking and regulation. The events of 2008 and their long aftermath have given urgency to the scholarly realization that it really is the economy, stupid....
- Why Trump Would Almost Certainly Be Violating the Constitution If He Continues to Own His Businesses
- Remembering Pearl Harbor Brings 'Date Which Will Live in Infamy' to Virtual Reality
- Will Trump back women's museum?
- New scholarship coming to Mormon lessons, but will instructors really teach it?
- Why the history of slavery in the US South is taking centre stage once again
- Novelist says History classes are our best hope for teaching Americans to question fake news and Donald Trump
- National Book Award winner Ibram X. Kendi is youngest in 30 years in the non-fiction category
- Historian Volker Ullrich's book on the rise of Hitler is spookily relevant
- People are still talking about historian Mark Lilla's NYT op ed 2 weeks after it was published
- Rick Perlstein says Trump's election confirms a paranoid trend in the GOP


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- on Test & Measurement
- Published in issue 7/2014 on page 71
Simple Transistor Tester
With LED or Piezo Buzzer indicator
This handy transistor tester allows you to quickly test the function of an NPN/PNP transistor, JFET or (V)MOSFET and identify the correct leads.
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Dentist – Bridgwater, Somerset – Full time - Joining Bonus available
Integrated Dental Holdings are Europe's largest dental corporate with a network of over 550 practices nationwide including a Private & Specialist division. We have over 2500 dental professionals looking after around 3 million patients. We believe that our growing 'Group' philosophy is the way forward in Dental Care; sharing standards, clinical excellence, increased employee opportunities and better training
- Full-time Associate Dentist required for Bridgwater, Somerset
- Dentist UDA target is 7000 UDAs per annum
- Start date: April 2015
- Joining Bonus available for this role
- Surgery space - we have flexible surgery space Monday – Friday and the opening hours are 8am-8pm, so you could choose which days and hours you would like to work in order to achieve the UDAs
Applicants must have an active performer number
In addition to the NHS contract, this practice also offers excellent private earning potential.
The Bridgwater Practice is located next to the GP surgery. The practice has 9 surgeries, a Practice Manager, 4 Receptionists and 8 Full-time Dental Nurses.
Bridgwater is a Somerset town nestling on the banks for the River Parret. Bridgwater's social life is thriving with an abundance of pubs, restaurants and clubs. There is a strong live music scene with local bands playing around the town almost every weekend. There are many Sports Associations, Clubs, and Health & Fitness centres. There are two museums, a cinema, ten pin bowling alley, snooker club and of course its own swimming centre complete with water shoots and wave machine. The town is probably most famous for its Autumn Fair and Guy Fawkes Carnival.
At IDH you can enjoy excellent development, full support and complete professional freedom, and as the UK's largest and most successful dental body corporate, we can offer you more of what you want. We believe in building for the future - that's why we invest huge amounts of time and money every year into developing our Dentists and their surgeries. We've also created an organisation that manages the day-to-day distractions - leaving our Dentists free to concentrate on developing their skills and careers, whilst providing excellent patient care.
You'll enjoy a career with excellent earnings potential, competitive UDA rates, 50% contribution to lab fees and access to an established patient list and private practice opportunities
You can apply online by clicking the link. Alternatively, for an informal discussion regarding this role or other dentist vacancies, please contact Emma Jones in the Resourcing Team on 01204 799779 or [email protected] for further information


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Shipping And Returns
Local Delivery & CollectionFree local delivery with minimum $100 purchase. Delivery will be made within 24 hours unless otherwise stated, orders received after 6pm will be processed on the following day.Maximum 10 local delivery locations in one order – free delivery fee entitlement based on average $100 purchase for every location.Click & Collect service is available at TANGS at Tang Plaza, Click & Collect Counter L4 or TANGS VivoCity, Customer Service Counter L1. Please present your Order Confirmation Receipt to collect your merchandise.
Return & ExchangeWe accept exchange, returns or refund within 30 days of purchase except TANGS Gift Card, Food (seasonal), Hamper, Pre-order, Workshop and Services. Merchandise must be in original condition and packaging together with the Order Confirmation Receipt.Local purchases can only be returned at our TANGS at Tang Plaza, Click & Collect Counter L4 or TANGS VivoCity, Customer Service Counter L1. We do not accept any local returns through mail.
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Men's Frye Dress Sneakers
2 colors
Frye 'Gates' Low-Top Sneaker (Men)
Men's Børn 'Bayne' Cap Toe Sneaker, Size 11.5
Signature Opanka construction adds lasting comfort to a hand-sewn sneaker styled with a tonal cap toe and rough-finished rawhide laces. Color(s): black, brown suede, grey leather. Brand: BORN. Style Name:Børn 'Bayne' Cap Toe Sneaker (Men). Style Number: 5133627. Available in stores. Learn More
Men's Mephisto 'Ludo' Sneaker, Size 8 M -
Rich, burnished leather distinguishes this handsome, handcrafted sneaker accented with meticulous stitching and a cushy footbed that features Soft-Air technology, which minimizes shock and enhances air circulation. Color(s): dark taupe sportbuck, navy sportbuck/ mano, sand sport buck. Brand: MEPHISTO. Style Name:Mephisto 'Ludo' Sneaker (Men). Style Number: 880882. Available in stores. ... Learn More
Men's Calvin Klein 'Igor' Sneaker, Size 10.5 M
Panels of smooth leather, creamy suede and exotic embossing define a cool sneaker with versatile appeal. Color(s): black fabric, black/ black, dk blue/ dk navy, dk grey/ dk grey, grey fabric, red orange, white fabric, white/ white. Brand: CALVIN KLEIN. Style Name:Calvin Klein 'Igor' Sneaker (Men). Style Number: 5141765. Available ... Learn More
Men's Zanzara 'Fader' Sneaker, Size 8 M -
Woven side panels add striking texture to a suave casual sneaker featuring smooth, burnished leather and a translucent rubber sole. Color(s): black leather, blue leather, brown leather, cognac leather, navy leather. Brand: Zanzara. Style Name:Zanzara 'Fader' Sneaker (Men). Style Number: 5145215. Available in stores. Learn More
Men's Børn 'Baum' Sneaker, Size 14 M -
Sporty contrast trim details a hand-sewn leather sneaker featuring signature Opanka construction that ensures lasting comfort. Color(s): black, black leather, dark brown, navy leather, tan leather. Brand: BORN. Style Name:Børn 'Baum' Sneaker (Men). Style Number: 5133629. Available in stores. Learn More
Men's Adidas 'Superstar' Sneaker, Size 7 M -
A lightweight canvas sneaker features classic branding, retro appeal and signature sporty style. Color(s): black/ scarlet/ gold metallic, light onyx/ white, navy/ maroon/ dark burgundy, white/ blue/ red. Brand: ADIDAS. Style Name:Adidas 'superstar' Sneaker (Men). Style Number: 1027080. Available in stores. Learn More
Men's Mephisto 'Rodrigo' Sneaker, Size 8.5 M - Beige
Built with Soft Air Technology for breathable comfort all day long, this smart sneaker offers equal measures of style and substance. Color(s): black, chestnut grizzly leather, dark taupe. Brand: MEPHISTO. Style Name:Mephisto 'Rodrigo' Sneaker (Men). Style Number: 1119820. Available in stores. Learn More
Men's Creative Recreation 'Deross' Sneaker, Size 7 M
Hot street appeal livens up a cool sneaker designed in collaboration with Nick Jonas and built from lightweight materials for sporty style. Color(s): black, charcoal leather, navy leather, red leather, smoke royal carbon, white vapor. Brand: CREATIVE RECREATION. Style Name:Creative Recreation 'Deross' Sneaker (Men). Style Number: 5205140. Available in stores. ... Learn More


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North County Babe Ruth Baseball North County Babe Ruth Baseball 1 Embroidered Wool Blend Flat Visor
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Press Room
October 22, 2016: Former Prime Minister of Mozambique, Luísa Diogo, to Keynote The Hunger Project's Fall Gala
For all media inquiries, please email email@example.com.
The Hunger Project in the News
Myths derail female condom distribution in Malawi
The Hunger Project in Malawi has described myths and cultural norms as the major challenges that they are facing in the distribution of female condoms across the country. As stated by the country director of Hunger Project, Rowlands Kaotcha at the commemoration of the Global Female Condom Day, the preponderance of myths surrounding the use of condoms as well as certain reigning cultural norms continue to pose significant challenges. However, Kaotcha also commended the organization's success in increasing condom distribution and advised that more educational materials be written in vernacular languages to become accessible to more people. Read the full story here.
Putting People First: The Movement for Community-Led Development
Across the globe, a growing number of organizations are now pushing for policy changes that place a fair share of decision making power in the hands of local communities. This push stems from the larger effort to materialize the Sustainable Development Goals (SDG's) adopted last year. As one of the 18 international organizations launching the Movement for Community-led Development, The Hunger Project has made community-led development accessible by focusing on community organizers, country ownership and advocacy. These steps provide a vital impetus to a movement that seeks to alter the "top-down patriarchal world of programs," giving agency to local actors and installing greater measures for accountability. Read the full news story on HuffingtonPost.
Fighting poverty and hunger, The Hunger Project way
Government and Non Governmental Organizations have partnered to step up efforts to empower rural communities to be self reliant economically. The Hunger Project has intensified community empowerment projects in the country. Recently the organization handed over a vehicle and 8 motorcycles to Tadala Savings and Credit Cooperative in Chikwawa that has grown its membership to 4000 with an asset base totaling over 170 Million Kwacha. Read the full story on MBC.
Ensure youths' participation in policymaking
Youths of different educational institutions demanded that their participation in the government's policymaking process be ensured. The state should provide opportunities to the youth to raise their voices on social and national issues and strengthen their leadership capacities, they told the launch of a youth platform "Young Change Makers Coalition in Bangladesh," organised by 12 national and international rights groups in the capital's Cirdap auditorium Wednesday. Read the full story at The Daily Star. http://www.thedailystar.net/city/ensure-youths-participation-policymaking-1264948
The Hunger Project hands over projects to assembly
The fight to lift more people out of poverty in the Kwahu South District has received a huge boost with the completion of the Atuobikrom "Epicenter Projects" by The Hunger Project. These are made up of a clinic, agricultural advisory center, an office for a micro credit scheme, social center and other facilities. They are part of an initiative to provide access to quality health care and raise agricultural production in the area. Read the full story at Ghana News Agency. http://www.ghananewsagency.org/social/the-hunger-project-hands-over-projects-to-assembly--106329


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April 6, 1971
LORENZO A. BELTRAN, PLAINTIFF-APPELLEEv.UNITED STATES OF AMERICA, DEFENDANT-APPELLANT. ENRIQUE A. AND OLGA P. ONETTI, PLAINTIFFS-APPELLEES V. UNITED STATES OF AMERICA, DEFENDANT-APPELLANT
Hastings, Senior Circuit Judge, and Kiley and Kerner, Circuit Judges.
HASTINGS, Senior Circuit Judge:
These appeals concern two consolidated suits for refund of federal income taxes for the taxable calendar years 1962 and 1963, based on the carryover of losses from 1961. Findings of fact and conclusions of law were filed by the district court September 29, 1969.*fn1
In No. 18316, taxpayer Lorenzo A. Beltran recovered judgment for $2,473.88, principal and interest, for the years 1962 and 1963. In No. 18317, taxpayers Enrique A. and Olga P. Onetti, husband and wife, recovered judgment for $2,245.66, principal and interest, for the years 1962 and 1963. The Government has appealed from these adverse judgments.
The pertinent facts found by the district court are not complicated and for the most part were stipulated or are not in dispute.
Beltran is a citizen of the Republic of Cuba residing in Chicago, Illinois. He entered the United States at Miami, Florida on October 23, 1960 from Cuba, on a nonimmigrant visa issued at Havana, Cuba. He became a resident alien of the United States for federal income tax purposes on October 23, 1960 and has remained as such to the present time. In 1954, he purchased land in Havana at a cost of $20,337.53. The same year he constructed a building containing nine apartments on this land at a cost of not less than $130,000. The estimated useful life of his apartment house was 50 years. His cost of acquiring the land and building, less depreciation on the building through December 5, 1961, was $131,781.33. This property was held by him exclusively for rental purposes and he was engaged in the trade or business of operating rental real estate.
The Onettis are now United States citizens residing in Chicago, Illinois. They entered the United States on September 9, 1961, at Miami, Florida from Kingston, Jamaica pursuant to nonimmigrant visas. They became resident aliens of the United States for federal income tax purposes on September 9, 1961 and have remained United States residents to the present time. On July 4, 1958, they purchased land and a building thereon containing one apartment at a cost of $13,000, the house having an estimated useful life of 40 years. Their property was subject to a $5,000 mortgage, which was not paid off prior to October 14, 1960. Their cost of acquiring the land and building, less depreciation on the building through December 5, 1961, was $12,020. This property was held by them exclusively for rental purposes and they were engaged in the trade or business of operating rental real estate.
On October 14, 1960, the Cuban Government promulgated the Urban Realty Reform Law pursuant to which it intervened the rental properties owned by both taxpayers. Taxpayers transferred their rental properties located in Havana, as required, to the Cuban Government in return for compensation to be determined by a formula which took into account the age and rental value of the property. Tenants were given the right to purchase the properties for the same amount, payable in installments over a period of not less than five nor more than twenty years. The Council of Urban Reform was created to manage and maintain such rental properties and to carry out the compensation and purchase provisions of this law. Following the enactment of the law, taxpayers ceased to exercise the normal attributes of ownership and control over their rental real estate, such as the right to collect the rents directly from the tenants and the obligation to repair and maintain the premises.
Beltran became entitled to receive compensation payments of 600 pesos per month for 14 years and 4 months. The Onettis became entitled to receive compensation payments of between 58 and 60 pesos per month for 8 years and 6 months. In addition, Onettis were relieved of their obligation to pay the mortgage on their real estate. Taxpayers caused the necessary papers to be filed to receive their indemnification at an office of the National Bank of Cuba in Havana where their monthly compensation checks would be delivered and held for them. Six or seven monthly compensation checks in the above amount were issued to Enrique Onetti in Havana for the period October 14, 1960 through May, 1961. Prior to leaving Cuba in August, 1961, he returned to Havana in May, 1961 and received and cashed these checks at the National Bank of Cuba. He received and cashed similar checks at the same office for the months of May through August, 1961. Onetti did not call for, receive or cash any further monthly payments. Several monthly compensation payments of 600 pesos were issued in Beltran's name at the National Bank of Cuba, but he never claimed, received or cashed any of them.
After Beltran entered the United States on October 23, 1960, and after the Onettis entered the United States on September 9, 1961, checks continued to be issued in their names as above set out until December 5, 1961. Neither taxpayer received any of these checks after they departed from Cuba to take up permanent residence in the United States, nor did either of them return to Cuba after becoming a resident alien here. There is no evidence to show that either taxpayer could have received his compensation unless he returned to Cuba to claim it. Beltran testified he had no intention of returning to Cuba to collect his checks because he "didn't like the system." Enrique Onetti had a similar lack of intention, and testified: "When I left Cuba, I had made up my mind not to live in Cuba again as long as Castro was in power. Therefore, if they did not allow me to take any money from Cuba I was not interested in any money I could have there." Both taxpayers indicated they intended to return to Cuba if and only when the Castro government was overthrown.
On December 5, 1961, the Cuban Government promulgated "Law No. 989" which in effect confiscated and forfeited all property rights of Cubans who left Cuba and failed to return within a designated time, unless they received permission from that government to be absent. It is agreed that Law 989 extinguished the right to compensation which each of the subject taxpayers held pursuant to the Urban Realty Reform Law.
The district court made certain key findings of fact*fn2 and conclusions of law.*fn3 These give rise to the issues raised on this appeal.
The first issue presented is whether taxpayers lost property in Cuba for United States tax purposes on December 5, 1961, after they became residents of the United States, for which a deductible loss is allowed under § 165 of the 1954 Code, 26 U.S.C.A.*fn4
The answer to this question turns on the determination of the time when taxpayers sustained losses by reason of the intervention and subsequent confiscation of their rental real estate by the Cuban Government. If the losses were sustained subsequent to the time taxpayers became residents of the United States for federal income tax purposes, as the district court held, such losses are properly deductible under § 165, supra. Conversely, if the losses were sustained prior to the time taxpayers became United States residents, no losses may be deducted.
The Government's primary contention is that taxpayers' Cuban property became worthless to them prior to the time each became a resident alien. It is urged that they lost all practical control over their property when they left Cuba and had no reasonable prospect of regaining control, since they had to appear personally in Cuba at a designated bank to receive their indemnification and this they had no intention of doing while Castro was in power. Hence, it is argued, at the time they became resident aliens their indemnification rights were of no economic value to them, and having failed to prove a loss of value to themselves they had no allowable loss deduction for federal income tax purposes as of December 5, 1961.
Taxpayers' principal argument is that they sustained deductible losses under § 165 on December 5, 1961, the date of the enactment of Law 989, which was after they became United States residents for tax purposes. They claim that pertinent Treasury regulations make it clear that in the case of a loss with respect to which a claim for compensation or indemnification exists, the year in which the loss is sustained, i.e., the deductible year, is postponed until it can be determined whether and to what extent the claim will be paid. It is argued that, if a claim for indemnification exists with respect to which there is a reasonable prospect for recovery, the transaction is not a "closed" transaction until it can be ascertained with reasonable certainty whether and in what amount such indemnification will be received. Finally, since the findings of fact were that at all times prior to December 5, 1961, both taxpayers possessed "a reasonable prospect of receiving compensation of substantial value for the losses of their rental real estate," they should prevail on this issue.
Pursuant to the general rule in § 165(a), supra, a loss is deductible in the taxable year in which it is sustained. The pertinent regulation with respect to the year of deduction is to be found in § 1.165-1, Treasury Income Tax Regulations (1954 Code), 26 C.F.R.*fn5 It thus appears therein under paragraph (2)(i) that no portion of the loss is to be regarded as sustained when "there exists a claim for reimbursement with respect to which there is a reasonable prospect of recovery" until it can be ascertained "with reasonable certainty whether or not such reimbursement will be received." This is said to be "a question of fact to be determined upon an examination of all facts and circumstances." Further, under paragraph (2)(ii), in the absence of such a claim with reasonable prospect of recovery, then the loss is sustained during the taxable year in which the event occurs. The burden of proof of such questions of fact would be upon taxpayers.
In the instant case it is evident under the Urban Realty Reform Law, on its effective date of October 14, 1960, taxpayers were completely divested of their proprietary rights in or ownership of the two rental properties and there remained no right for them to recover the properties. As such divested prior owners, they became entitled to and did receive compensation for said rental properties in the form of indemnity as hereinabove set out.
It becomes clear to us that, under the Urban Realty Reform Law, the taxpayers received a promise of compensation for their properties payable in fixed specified amounts at monthly intervals in cash at a designated bank office in Havana. This payment was made to them first as resident Cuban citizens and the right to payment remained in effect after they ceased to reside in Cuba. These were valid subsisting claims against the Cuban Government, issued pursuant to Cuban law and honored by it in the continual issuance of its monthly checks until December 5, 1961. Under all the circumstances present here, we conclude that the district court did not err in holding that taxpayers possessed a reasonable prospect of receiving compensation of substantial value at all times prior to December 5, 1961. That was the cut-off date and up until that time it was an open transaction.
In a recent case the Fifth Circuit reached the same conclusion on this issue on facts similar to the case at bar, Alvarez v. United States, 5 Cir., 431 F.2d 1261 (1970). We quote with approval from page 1263:
"In his claims for refund, Alvarez alleged that his interest in the property owned by him in Cuba had been taken on December 5, 1961, after he had become a resident alien, and that this loss was deductible under Section 165 of the Internal Revenue Code of 1954 as a loss of property used in his trade or business and that he was entitled to a net operating loss carryover to 1962 and 1963. The Government contends that if there was a loss, it was sustained by Alvarez before he became a resident alien and it is therefore not an allowable loss within the meaning of Section 165 of the Internal Revenue Code. The Government takes the position that because of the difficulties which Alvarez would encounter in realizing upon his right to indemnification after leaving Cuba and before becoming a resident alien, he had lost the right which would have been open to him if he could have presented himself at his bank in Cuba to receive and cash the indemnification checks. If Alvarez sustained a loss of his Cuban property and property rights before he became a resident alien, the loss would not be allowable as a deduction.
"Although it would have been necessary for Alvarez to return to Cuba in order to obtain and cash the indemnification checks issued to him and sent to his bank, the right existed and was recognized by the Cuban Government, which was performing its undertaking to make payments. The checks which had been issued were payable to him and the right of indemnification continued. There was not, in the existing situation, any condition or state of hopelessness of recovery so as to constitute, within the meaning of the tax law, a loss of his right to indemnification. See Estate of Fuchs v. Commissioner of Internal Revenue, 2d Cir. 1969, 413 F.2d 503; Colish v. Commissioner of Internal Revenue, 48 T.C. 711. At the time Alvarez became a resident alien he had, in our opinion, property rights consisting of the obligations of the Cuban Government in its promise of indemnification and in the checks which had been issued to him as payee and delivered to his bank in Cuba." (Footnotes omitted.)
Assuming our determination of the issue in part I of this opinion to be correct, the Government then raises an alternative issue which we now consider. This question is whether taxpayers' loss on December 5, 1961 was deductible only in the year incurred and could not be carried over to 1962 and 1963 as a net operating loss under § 172(b)(1)(D) of the 1954 Code.*fn6 Central to the resolution of this alternative issue is the determination of the nature or character of the property right the taxpayers lost on December 5, 1961.
It is clear that § 165(c)(3) is inapplicable to the subject confiscation losses since they did not "arise from fire, storm, shipwreck, or other casualty, or from theft." See, Powers v. Commissioner, 36 T.C. 1191 (1961); I.T. 4086, 1952-1 Cum. Bull. 29. No one appears to contend otherwise.
The Government contends that the losses of taxpayers' rights of indemnification on December 5, 1961, are allowable deductions only under § 165(c)(2), supra. Such deductions cannot be a part of a net loss carryover under § 172(a). See § 172(c) and (d)(4) of the 1954 Code, and § 1.172-3(a)(3), Treasury Income Tax Regulations (1954 Code), 26 C.F.R.
Taxpayers contend that the property lost as a result of Law 989 was taxpayers' rental real estate and such losses were therefore deductible under § 165(c)(1), supra, as losses incurred in a trade or business. It follows, they assert, that they sustained net operating loss deductions for 1961 under § 172(a) which can be carried forward for 10 years under § 172(b)(1)(D), supra.
As we have above held, on the effective date of October 14, 1960, under the Urban Realty Reform Law, "taxpayers were completely divested of their proprietary rights in or ownership of the two rental properties and there remained no right for them to recover the properties." All such rights in and to their rental real estate itself were gone.*fn7 The loss of their Cuban business realty became a closed transaction at that time and could not be deducted in the following year when taxpayers became resident aliens in the United States.
For these expropriated rental properties of which taxpayers were completely divested, they became entitled to and did receive compensation in the form of indemnity as hereinabove set out. It was from this indemnity that we held taxpayers possessed a reasonable prospect of receiving compensation of substantial value prior to December 5, 1961. It was the right of indemnification that remained an open transaction after taxpayers became United States resident aliens. The closed transaction related to business real estate. The right of indemnification was distinct therefrom and was a nonbusiness asset.
It was real estate that was held by taxpayers exclusively for rental purposes. They were engaged in the trade or business of operating such properties. There is no showing whatever that taxpayers held their rights of indemnification for business purposes or that taxpayers were engaged in the trade or business of dealing in them. We have carefully considered the various regulations and cases cited as applicable to analogous situations in support of taxpayers' theory that the loss which may be deducted here is the loss of the underlying property, the rental real estate. We cannot accept this rationale as controlling in the instant case.
We, therefore, conclude that the property lost by taxpayers was not their real estate, but rather was the right of indemnification, a nonbusiness asset, not used in a trade or business. Accordingly, taxpayers sustained no loss incurred in a trade or business on December 5, 1961 and would have no "net operating loss" capable of being carried forward through 1962 and 1963. Alvarez v. United States, supra, 431 F.2d at 1263-1265. We hold that the district court erred in its contrary findings and opposite conclusions. We do not reach or pass upon other questions presented.
The judgment of the district court is reversed and this cause is remanded for entry of an appropriate judgment consistent with this opinion.
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Some risk in Volvo loan
A village-backed loan to Volvo of Oak Park would leave taxpayers on the hook for all or part of a $550,000 loan, if the dealership fails within the next five years.
The village board of trustees agreed last week to restructure a 2005 business retention agreement. The current pact splits the local portion of sales taxes --about $150,000 a year -- with the company through 2024, with the village receiving 60 percent and the car dealer receiving a rebate of 40 percent.
The dealership is located at Harlem Avenue and Garfield and is noted for the "tower of Volvos" seen from the Eisenhower Expressway.
Under the new agreement, the village will collect all of the local sales tax to pay off a private bank loan to the company of $550,000 over the next four or five years. Once the loan is paid, the village will collect 100 percent of the local sales tax revenue.
The loan is needed because the company has insufficient cash flow to purchase its 2015 line of cars.
Pete DiCianni, a Volvo of Oak Park spokesman, said the shortfall is due to a $2.2 million renovation of the dealership within the last couple of years. He said the company reached out to the village for a contribution through the Madison Street Tax Increment Finance District. The dealership was previously located on Madison Street.
"They missed an opportunity back then to take some TIF money for the renovation," DiCianni said in a telephone interview. "Now, because of that, they are in need of a short-term loan."
John Hedges, executive director of the Oak Park Economic Development Corporation, acknowledged in a telephone interview that there is a risk involved in backing the loan if Volvo were to go out of business in the next few years.
"It would not be a good situation if they closed up shop," he said.
He added, however, that he believes the renovation to the showroom will strengthen sales at the dealership and put them in competition with BMW and Audi.
Village President Anan Abu-Taleb, who voted in favor of the backing the loan, said in a telephone interview that he believes Volvo is a strong brand and the dealership is simply experiencing a short-term cash flow issue.
"They're committed to Oak Park, and they're here to stay; it's a good brand and it brings people to our community," Abu-Taleb said. "At the end of the day, we are basically giving them assistance to get through this hurdle."
The proposal also allows the company to defer payment on loans due to the village. The village loaned the company $669,999 in 1995, and a balance of $192,282 remains due. Roughly 70 percent of the amount due is owed to the Madison Street TIF.
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JOHN MURTAGH from op
Posted: August 20th, 2014 9:31 AM
"Volvo's U.S. sales fall to roughly half of what they were a decade ago, totaling only 61,233 cars last year." Automotive News 8-20-14
John R. Murtagh from OP
Posted: August 16th, 2014 9:47 PM
The Volvo Loan was original part of the Madison TIF. The VMA guided village government used Madison TIF bucks to create a the Volvo monstrosity. It was a sweet heart deal from the start and now the New VMA is approving a New Sweetheart Deal. The 2014 version is much scarier. Volvo is in bad financial shape.
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Posted by Deement April 5, 2013
Posted in Character, DAZ | Poser | Carrara
Tagged V4
Load V4 and use the INJ files to injects Catalina's head,body or both
and use the REM files to get V4's default body and head.
Make sure you load V4 before you import the dress or it wont parent to her.
Note: When you inject Catalina's Body it will change her face a bit because her body uses full body morphs which change her face just a bit and when you inject just her face it wont be the same just a bit beacuse the full body morphs are only connected to the body injections which change the shape of her face just a bit.