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Stretch Tite Premium Plastic Food Wrap, 500 Sq. Ft. Roll Reviews
- Other Misc. Kitchen Items:
- Average: 4.3
- High: 5.0
- Brand:
- Stretch Tite
Read 1 Review
REVIEW SNAPSHOT®by PowerReviews
Reviewed by 1 customer
Comments about Stretch Tite Premium Plastic Food Wrap, 500 Sq. Ft. Roll:
I first heard about this platic wrap on America's test kitchen. They rated it as the best, but I couldn't find it in my normal supermarkets. I went to BJ's Wholesale club a while after that and they had 2-500sq ft boxes taped together. Asssuming it would be a great value, I definitely had to try it.
It was one of my best purchases. I love the way the box is set up, it's like a commercial box of plastic wrap. I am very familiar with using them after years of working in food service jobs. It is very strong and doesn't rip easily. It clings well to any container I have tried to cover, even plastic bowls with missing lids. It holds tight and doesn't leak. That box seems to last forever. It seems like one of my best purchases yet. I went back to BJ's and bought more. I even gave some boxes away to my friends, so they could try it.
I just hope BJ's always carries it, a few times I have went to buy something and they didn't have it anymore. I hope that won't be the case with this.
- Affiliation:
- I received a sample


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Mamanista! » Entries tagged with "avenue coupon code"
Avenue Coupon Codes
Find designer and high fashion clothing for plus sized women at Avenue! Now through Halloween, get great deals on fall and winter clothing at Avenue online. Shop the Big Fall Fashion Sale at Avenue! Prices from $9.99! 25% off $100 or more at Avenue.com with code AV111247 through 10/31/11 Free Shipping plus free returns on $75 or more at Avenue Plus Size clothing for women. Use coupon AV111248 through 10/31/2011. $20 off $60, $25 off $75 and $30 off $100 at Avenue.com with code AV111246 through 10/31/11 … Read entire article »
Filed under: Coupons

subset: commoncrawl


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Oak Ligna Coffee Table Square
Product: Oak Ligna Coffee Table Square
brand: Ethnicraft
Retailer: Lekker Home
Oak Ligna by Ethnicraft is a fantastic new introduction to their assortment. Stainless steel and solid oak are combined for a modern and timeless look. Made of solid wood using classical furniture making techniques, these pieces are naturally durable and stain resistant.


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Tex Mex Munch
|Popped popcorn
|12 Cup (192 tbs)
|1⁄4 Cup (4 tbs)
|Chili powder
|1⁄2 Teaspoon
Spread popped popcorn in 15x10x1-inch jelly roll pan; set aside.
In 1-quart saucepan melt butter.
Remove from heat; stir in chili powder.
Drizzle over popcorn; stir to mix.
Sprinkle popcorn with cheese.
Place oven rack in top position; heat broiler.
Broil popcorn for 1 to 2 minutes or-until cheese melts.
Toss immediately.
Recipe Summary
Rate It
Nutrition Rank
Nutrition Facts
Serving size: Complete recipe
Calories 477 Calories from Fat 410
% Daily Value*
Total Fat 47 g71.8%
Saturated Fat 29 g144.8%
Trans Fat 0 g
Cholesterol 121 mg40.3%
Sodium 31.4 mg1.3%
Total Carbohydrates 15 g4.8%
Dietary Fiber 0.86 g3.4%
Sugars 0.2 g
Protein 3 g5.8%
Vitamin A 42.9% Vitamin C 2.7%
Calcium 2% Iron 2%
*Based on a 2000 Calorie diet


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22-26585 - Right Angle Fastener Attachment for Impact Driver
This 90 degree impact driver attachment is perfect for getting into the tight places that your impact driver may not be able to.
Mfr Name: Performance Tool
Mfr Number: W9029
See all items in Attachments
82-12440 - Outdoor Heavy Duty Pan Tilt Mount
Outdoor, heavy-duty pan and tilt mount commonly used for mounting cameras and housings that require remote control maneuverability. Features bi-directional auto scan travel (pan) with two externally adjustable positive stops to reverse direction. Water resistant...
Mfr Name: Defender Security
Mfr Number: 82-12440
See all items in Pan / Tilt Mounts
58-17963 - B6AC 80W Dual Power Battery Charger with Power Supply
Mini FPV Quadcopter Battery Charger
Mfr Name: Make Media
Mfr Number: 2226
See all items in Battery Chargers
22-8242 - Atlas DCA Meter - Semiconductor and Component Analyzer
An intelligent, slim, and invaluable component analyzer that presents the user with detailed component information in concise, easy to read, scroll-able pages via its LCD display. The unit negates the need for searching through data books in many cases and is suit...
Mfr Name: Peak
Mfr Number: DCA55
See all items in Component Testers
22-10080 - Soldering Tweezer 6-1/2" OAL Reverse Action Grip
High quality, stainless steel, reverse action, insulated grip precision tweezers at incredible prices Perfect for technician, production, or hobbyist use Anti-magnetic
Mfr Name: Distributed By MCM
Mfr Number: TI-213
See all items in Tweezers
21-2235 - Stackable Banana Plug Set (Black/Red)
Stackable Banana plug test leads for use with most multi-meters, power supplies, and other test equipment. Red and black color-coded leads prevent reversed polarity.
Mfr Name: Tenma
Mfr Number: 10HA96/97-3
See all items in Multimeter Probes and Leads
22-17270 - Nine Piece Offset Ratchet Screwdriver Set
This nine piece set is used for reaching concealed or obstructed screws, and is helpful in situations where leverage is required. The drive handle reverses instantly for clockwise and counter-clockwise rotation.
Mfr Name: General Tools
Mfr Number: 80075
See all items in Variety Sets
22-21035 - 38 Piece Ratcheting Screwdriver Set
38 piece set includes a ratcheting screwdriver with forward, reverse and lock positions with 36 popular bits for various applications. Features a compact stubby design for accessing hard to reach areas.
Mfr Number: W9159
See all items in Ratcheting Drivers
22-3830 - Flexible Bit Ratcheting Driver Set
Mini-ratchet handle has forward, reverse, and conventional settings Flexible extension shaft is 7.5" and gets into hard to reach areas Also includes ten piece bit set, three slotted; Phillips #1, #2; pozi #1, #2; 10, 15, 20mm torx bits
Mfr Name: Pro'skit
Mfr Number: 1PK-201
25-4565 - LED 3MM Warm White
Bulb Size: T-1 (3mm)Current Rating: 20mAForward Current If: 20mAForward Current If Max: 20mAForward Voltage: 3.4VForward Voltage VF Max: 4VLED / Lamp Size: 3mm / T-1LED Color: Warm WhiteLED Mounting: Through HoleLED Type: StandardLens Shape: RoundLens Style: Water...
Mfr Name: Multicomp
Mfr Number: MCL034SWC-YH1
See all items in Miniature
25-4570 - LED 3MM Pure White
Bulb Size: T-1 (3mm)Current Rating: 20mAForward Current If: 20mAForward Current If Max: 20mAForward Voltage: 3.4VForward Voltage VF Max: 4VLED / Lamp Size: 3mm / T-1LED Color: WhiteLED Mounting: Through HoleLED Type: StandardLens Shape: RoundLens Style: Water Clea...
Mfr Number: MCL034SWC-WH1
33-11090 - Satellite and Survery Clinometer and Compass
A liquid filled precision compass and clinometer in a compact aluminum housing that is easy to use and rugged enough to protect against impact, corrosion, and moisture. This instrument combines precision accuracy with fast and easy one-handed operation.
This unit...
Mfr Number: CT100AM
See all items in Compass
22-11075 - 29 PC Video Game Driver Set
Kit used to open most video game systems Kit includes: Ratchet screwdriver handle, ¼" extender and 27 specialty bits Ratchet handle features forward, reverse and locking function
Mfr Number: SD-9313
72-7245 - Dual Output Bench Power Supply
Dual Output Bench Power supply
Laboratory grade power supply provides adjustable 0 ~ 30VDC output, and 0 ~ 3A adjustable current limiting, on each of two isolated channels. Four independent three–digit LED displays simultaneously show output voltage and current ...
Mfr Number: 72-7245
See all items in Dual Output
22-15790 - 10 Piece Right Angle Screwdriver Set
This screwdriver set has a 10 piece bit set with a bitholder that has room for 10 additional bits on the reverse side. Includes a right angle screwdriver for use in hard to access spaces.
Mfr Name: Velleman SA
Mfr Number: VTTS2
See all items in Bit Handles & Holders
Always quite happy with MCM.


text:
Dismiss Notice
Welcome to PlowSite. Notice a fresh look and new features? It's now easier to share photos and videos, find popular topics fast, and enjoy expanded user profiles. If you have any questions, click HELP at the top or bottom of any page, or send an email to firstname.lastname@example.com. We welcome your feedback.
Front end loader needed Worcester, MA $150.00/hr
Discussion in 'Networking' started by kagenewengland, Dec 4, 2011.


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G2D Games
Most Played Games
New Games
Dressup Games
Makeover Games
Girls Games
Celebrity Games
Cool Games
Cooking Games
Baby Games
Fun Games
Game Name
Fashionable Cooking Girl Dress Up
Dressup Games
Game Tags
Dress up,Girls,Outfits,Modern,Cute,Beauty,Cooking Girl,Restaurant
Click Here to Play
Game Details :
Katie is a great cooker. All her family is crazy about the delicious dishes she prepares. She just loves cooking and dreams to become a famous chef one day. In the same time, she is a chic young lady who likes to look fashionable even when she works in her kitchen. Check out her special cooking clothes and accessories and dress Katie up for a new cooking day! Enjoy!
New Games
Miley Cyrus Halloween
Halloween Holiday Cost
Halloween Creepy Makeo
Halloween Costume Idea
Holiday Tour Makeover
Voguish Beauty Makeove
Middle School Dress Co
Beauty Fascination
Medieval Castle Maid
New Party Dress up
Trendy Haircut
Biker Babe Outfits


text:
Chuck Schumer says First Amendment needs to be re-defined; Starts by giving it a different author
**Written by Doug Powers
Chuck Schumer is joining Harry Reid in a desperate attempt to stop the formation of "Koch-topia" by re-defining the First Amendment. Schumer was helpful enough to prove his point by providing an example of how existing free speech rights can be used to push incorrect information (video from WFB):
Sen. Charles E. Schumer, New York Democrat, stumbled Tuesday over basic American history, crediting Thomas Jefferson for authorship of the Bill of Rights during a debate over the First Amendment and campaign finance.
"I think if Thomas Jefferson were looking down, the author of the Bill of Rights, on what's being proposed here, he'd agree with it. He would agree that the First Amendment cannot be absolute," Mr. Schumer said.
While Jefferson is deemed the principal author of the Declaration of Independence, he was not intimately involved in the writing of the Constitution or the Bill of Rights, which is the first 10 amendments to that founding document.
Indeed, Jefferson was out of the country, serving as minister to France at the time of both the Constitution convention and the congressional debate over the Bill of Rights.
That's the same Schumer who once said the three branches of the U.S. government are House, Senate and Executive.
**Written by Doug Powers
Twitter @ThePowersThatBe
Dems worried Trump's pick to head EPA could spell end of life as we know it (a bigger threat than air conditioners!)
December 8, 2016 11:31 AM by Doug Powers
Well done! Donors to Jill Stein have paid $3.5 million to help widen Trump's margin of victory in Wisconsin
December 8, 2016 09:51 AM by Doug Powers
Schadenfreude overload: Senate Dems lament fact Harry Reid's leaving them powerless to stop Trump nominees
December 6, 2016 11:08 AM by Doug Powers
Altruistic former congressman beseeches Obama-the-Merciful to pardon millions of ex-inmates (including a certain former congressman)
December 1, 2016 07:24 PM by Doug Powers
(Knee)-Jerk of the Week: Tim Kaine was really in a hurry to blame the NRA for attack at Ohio St.
November 29, 2016 11:35 AM by Doug Powers
Categories: 2016 Campaign, Democrats, Guns, Hillary Clinton


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Kacey Musgraves sings country into a new direction
Country music is arguably more mainstream and popular than ever before, with more good ol' boys packing arenas, sweet and feisty gals embracing pop and digital album sales for the genre skyrocketing by 38% in 2012, according to Nielsen Soundscan.
So is the time really right for a change? Whether mainstream country fans are ready or not, Kacey Musgraves is bringing it to them — with some help from the king of the country A-list, Kenny Chesney. »Read Full Article
Clear Lake man writes a new chapter on book restoration
Clear Lake — To Ralph Weber, a bookworm is not someone who loves to read.
The rare book restoration expert works on tomes both lofty as Renaissance manuscripts and pedestrian as cookbooks caked with food that he painstakingly restores to good health. Some books are tattered from overuse, some are damaged by the elements and some have been snacked on by actual bookworms. »Read Full Article(4)
A new coffeehouse, Coffeeworks, opens in West Allis
It has coffee, espresso drinks, bakery and sandwiches like other coffeehouses, and a cool industrial-urban look like some coffeehouses, but the new Coffeeworks in West Allis is a little different. »Read Full Blog Post
Fish fry on brief hiatus at Lakefront as brewer takes over operation
Journal Sentinel files »Read Full Blog Post
Badgers broadcasts move to WRIT, WOKY, WISN
Clear Channel announced it has entered a five-year contract with Learfield Sports to carry Wisconsin Badgers sportscasts on its stations WOKY-AM (920), WRIT-FM (95.7) and WISN-AM (1130).
Previous rights holder WTMJ-AM (620), which has carried the broadcasts since 1927, recently declined to renew its agreement with Learfield Sports. »Read Full Blog Post(30)
Amy Schumer, Gabriel Iglesias coming to Riverside
Comedians Amy Schumer and Gabriel "Fluffy" Iglesias are making return trips to Milwaukee next year, with performances at the Riverside Theater.
The venue is an upgrade in size for Schumer. The sweet-and-foul comedian performed at the Pabst last year right before the premiere of her Comedy Central show "Inside Amy Schumer." »Read Full Article
Jason Aldean, Miranda Lambert headlining Country Thunder
Jason Aldean, Miranda Lambert, Brantley Gilbert and Gary Allan are all rolling into Twin Lakes next summer for Country Thunder.
The annual country music festival will also feature performances by Craig Morgan, Colt Ford, Mark Chesnutt, Sawyer Brown, Joe Diffie, Will Hoge, Charlie Worsham, Chad Brownlee and the Nitty Gritty Dirt Band. Seven more artists have yet to be announced. »Read Full Article
Finalists named for public art project on W. Wisconsin Ave.
Colorful cellophane murals, 100 billowing Bronze Fonzes, a beer garden to support artists and something called FaceBOX are among the dozen finalists named Monday for a public art -- or placemaking -- initiative to take place on W. Wisconsin Ave. next summer and fall.
In May, ArtPlace America, a consortium of national and regional foundations and banks that works with the National Endowment for the Arts and other federal agencies, awarded a $350,000 grant for the "Creational Trails" proposal, which is being overseen by two local groups, Art Milwaukee and beintween. »Read Full Blog Post(9)
On Tap for Today: Holiday display opens, Bay View tree lighting and a guy talks about beer
Wow, it's already December.
Is your tree up? Gifts purchased? Didn't think so. »Read Full Blog Post


text:
|Property type
|Minimum Stay
|3 - 7 nights
When you book through the HomeAway checkout, your booking is backed by our Book with Confidence Guarantee™ offering comprehensive payment protection.Learn more
If this unit is not available an optional unit can be provided for you!
High Pointe 3332 in beautiful Seacrest Beach in the Beaches of South Walton.
This 2 bedroom, 2 bath unit is located on the 3rd floor and offers a view of the Gulf of Mexico coastline.
With 3 TVs, 3 DVD players, and CD stereo system, you will enjoy all the comforts of home. You will enjoy the awesome views from this unit.
Rates are subject to change until confirmed.
Quotes do not include reservation fee
20% required to confirm balance due 30 days prior to arrival
Cannot rent to singles under 25
4 night minimum required over Memorial Day and 7 night over July 4th
Offers last minute, military and midweek discounts
Call or email for best available rate
Learn more about this vacation rental at the manager's website:


text:
MI Doctor refuses to treat baby of lesbian couple, claims religious freedom
February 19, 2015
Read More: religious freedom
Krista and Jami Contreras were married in Vermont in 2012 and had their first bundle of joy back in October, 2014. But before they could celebrate to the fullest, they faced the disapproval of their local pediatrician.
The Contreras had little baby Bay in their home, and were referred to Dr. Vesna Roi at Eastlake Pediatrics outside Detroit, MI. Their midwife had recomended the Dr., and everything was fine until their first check up came 6 days after birth.
When they went to the pediatrition's office, a differnt Dr. greeted them.
"The first thing Dr. Karam said was 'I'll be your doctor, I'll be seeing you today because Dr. Roi decided this morning that she prayed on it and she won't be able to care for Bay," Jami told FoxDetroit.
MI, much like most of the rest of the country, has no laws barring discrimination against sexual orientation – in fact many states are working to do the opposite and give doctors, lawyers, and everyone else who owns a business the right to deny any and all services to LGBTQ people.
Here in Virginia, Del. Bob Marshall, a vocal anti-gay elected official and co-author of the state's 2006 ban on same-sex marriage, tried to pass a law which would allow such discrimination.
His bill failed to make it out of a House Committee and didn't even get support from the conservative Family Foundation.
But back in Detroit, little baby Bay is healthy and fine, but her two moms are not too pleased with the treatment they received.
"When we started calling other pediatricians my first thing on the phone was, we're lesbian moms – is this okay with you," Krista said.
Four months later, after Contreras shared her story on social media, Dr. Roi sent the couple a letter explaining her regret about the way she informed them she couldn't treat their baby, but not apologizing for doing so.
The letter read:
"After much prayer following your prenatal, I felt that i would not be able to develop the personal patient-doctor relationships that I normally do with my patients."
"We do not keep prenatal information once we have our meetings so I had no way to contact you."
"I should have spoken with you directly that day," and "please know that I believe that God gives us free choice and I would never judge anyone based on what they do with that free choice."
Some might ask how a doctor could be allowed to deny treatment to anyone. While the American Medical Association says a doctor cannot deny treatment to someone based on sexual orientation, it also states they can refuse treatment if it is "incompatible with their personal, religious or moral beliefs."
Check out the full story from FoxDetroit below:
Related Stories
GOP 2016 Presidential platform supports "religious freedom," ex-gay therapy, traditional marriage and the bible taught in schools
While some issues are still in the subcommittee stage, they might come as a surprise to some of you… or not.July 12, 2016
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This Paradise Heights home is available for purchase. It offers a nice kitchen, a separate laundry, a spacious living room with fireplace, 3 bedrooms, and 2 bathrooms. This home needs some floor coverings so customize it to suit your tastes!
The following documents are available for 10464 Cadiz St NW Albuquerque, NM 87114:
Learn about the specific closing process for this property.Take a Look


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Ballard Street by Jerry Van Amerongen
- April 01, 2013
- From Beginning
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Comments (78) (Please sign in to comment)
Ya think?
Sorry, folks, the Tiki Hut has been shut down by the Dept. of Health until further notice.
I can really identify with him. For years I thought my name was "Look Out"!
I believe spring has finally sprung! Weather has been beautiful. Crocus and daffodils are in bloom. I've got a new pair of sandals. Gonna take 'em for a test drive on Tues. Do you have time for a pettie appt. for me Tues morning? Haven't decided on french tips or the cool multi-color stripes you did last summer.
I know the hats won't be finished by then, but a girl's gotta take a break every now and then you know.
Well, I was going to wait till there was a crowd of angry people wanting to get into the Tiki but I'm going to bed now so………..
Did Munkey forget to bribe himself?
Now, ya know – you shouldn't make any plans, based on What happens on April 1st!
Wut yew tawk in bout Bev….!!!! No buddy sed nuttin bout teh TIKI bein CLOSED…. Ahm heddin theyre rite NOW….!!!! SUSuuuunnn…!!!! Wots goin on..!!!! We caint hav teh tiki shut down…!!!! Musta bin them dam cats…!!! Ah toled y'all ah don't trustem..!!!
Susan! Hey, Babe, did you forget to show up today? Today, of All days… See Beviak ABOVE!
I'm here! I'm here!
Oh my goodness, Bev… you sure know how to stir it up!
Monkey! Monkey!
Come down from there!
It was just a JOKE!
Bev was just making a joke… for April Fool's Day……you know…. April Foo's…. there, that's it… c'mon….
don't go all simian on me…..
Have a banana…. that's good…. OK, have TWO….
Notice to All Our Loyal Customers:
The Tiki Bar is not now, and never has been, (as far as I know) in trouble with the Ballard County Board of Health.
The Tiki Bar is NOT CLOSED.
The Tiki Bar is OPEN FOR BUSINESS, 24 hours a day, 7 days a week, for your drinking and dining pleasure.
Please enjoy a complimentary bowl of yaktail soup OR a complimentary small banana daiquiri with any sandwich or entree, tonight and tomorrow only…
and everybody please calm down.
(Hope that's OK, Monkey.)
Thank you.
Oh Red!
Good to see you!
And thanks!
My goodness… what WILL we do with Mrs. Beviek?
Y'know…. you said "next year…"
But if were Bev…. I might be looking over my shoulder for another 11 ½ hours…. if you know what I mean….
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Product Description
HEAVEN IS FOR REAL FOR KIDS: A Little Boy's Astounding Story of His Trip to Heaven and Back - Heaven is for real, and you are going to like it!
Colton Burpo came back from his trip to heaven with a very important message: Jesus really, really loves children. In an effort to reach even more families with this eternally significant story, this runaway bestseller is now told from Colton-kid to kids! Children will receive the same comfort and assurance that so many adults have received from the trade book.
Beautifully illustrated under Colton's direction, he shares his experiences in first person and comments on things that will be important to kids. A letter to parents is included to guide them as they talk to their children about heaven. Scripture along with a Q&A section with answers from the Bible are also included in the book.
Reading level: Ages 4-8
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Mumsnet has not checked the qualifications of anyone posting here. If you have any medical concerns we suggest you consult your GP.
Anyone had to cut wheat and dairy?(13 Posts)
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Animal Print Vector
Seamless vector pattern with an animal print. Leopard skin design with abstract uneven spots. Organic realistic fur pattern to create clothing prints, fabric patterns, wallpapers, backgrounds, backdrop images, posters, flyers and brochures. Free vector for animals and nature designs.
This File Appears In Searches For
nature wallpaper background Animal leopard fabric Fashion seamless pattern skin fur Fauna Big cat Clothing print Backdrop image
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Women's restroom
24,100pages onAdd New Page
this wiki
this wiki
Ad blocker interference detected!
Wikia is a free-to-use site that makes money from advertising. We have a modified experience for viewers using ad blockers
Wikia is not accessible if you've made further modifications. Remove the custom ad blocker rule(s) and the page will load as expected.
The women's restroom is a location in Fallout 3. This building is located in Megaton, near Nathan and Manya's house.
The women's restroom has two functional toilets, a bathtub, one functional sink, and two containers, a locker and a garbage can. One of the broken toilets is cordoned off with a danger sign above it with warning biohazards.
- The few items available here can be taken without a Karma penalty.
The women's restroom appears only in Fallout 3.


text:
Econo Lodge Purcell hotels are provided below. Search for cheap and discount Econo Lodge hotel rooms in Purcell, OK for your group or personal travels. We list the best Econo Lodge Purcell properties so you can review the Purcell Econo Lodge hotel list below to find the perfect place.
Our booking engine will list Purcell, OK hotels & lodging that have similar quality of Econo Lodge.Need 5+ Rooms? Lock in a group rate for Purcell OK
How should we direct your call?
With a stay at Econo Lodge, you'll be centrally located in Norman, convenient to Sooner Mall and University of Oklahoma.


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Handcuffs Vector
Silhouette vector graphics of a pair of closed handcuffs. Solid color shapes of the individual parts making the object. Clear outlines vector illustration for all restraining devices, police, policeman equipment, criminal, arrest, crime projects and all poster and background designs.
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Details of this Paper
ACC 5762 Spring 2014 Assignment- Set1
Question;Please read the following;carefully. For each question, unless the question expressly provides;to the contrary, you should assume that;1. all;events occurred in ?the current taxable year,?;2. all;persons are United States citizens;3.;there is no tax avoidance purpose for any transaction, and that with respect to;any mortgage onany property, there was a bona fide business;purpose for incurring or assuming the debt;4. whenever;a party receives encumbered property, the party assumed the mortgage, even if;not specifically stated;5.;there is no special election made unless the facts specifically state that;there is an election made or in effect;6. in;all cases, there is only one class of stock issued and outstanding in any;corporation, and that is common voting stock, unless the question expressly;states to the contrary, and;7. all;corporations are ?C? corporations.;For each question, choose the one letter;that best answers the question or completes the sentence.;Question 1;Chris owns 70 percent of ABC Corporation. ABC;Corporation had acquired land known as Parcel A in 1984 for $68,000 and held;Parcel A for investment purposes. During the current taxable year, ABC;Corporation sold Parcel A to Chris for $65,000 which amount was equal to the;fair market value of Parcel A. Shortly after receiving Parcel A, Chris sold;Parcel A to his friend from college for $73,000. How much gain or loss is;realized and recognized by the respective parties as a result of each of the;sales?;A. ABC Corporation realized a loss of $3,000 and;recognized a loss of $3,000 on the distribution, Chris realized a gain of;$8,000 and recognized a gain of 8,000 on the sale.;B. ABC Corporation realized a loss of $3,000 and;recognized a loss of 3,000 on the distribution, Chris realized a gain of $5,000;and recognized a gain of $5,000.;C. ABC;Corporation realized a loss of $3,000 and recognized a loss of 0, Chris;realized a gain of $8,000 and recognized a gain of $5,000.;D. ABC;Corporation realized a loss of $3,000 and recognized a loss of 0, Chris;realized a gain of $5,000 and recognized a gain of$5,000.;Question;2;For the current taxable year, HIJ Inc. had gross;receipts from operations of $230,000, operating and other expenses of $310,000;and $120,000 of dividends that it received from a 45 percent-owned domestic;corporation. For the current taxable year, HIJ Inc. has taxable income or a net;operating loss of what amount?;A. $8,000 taxable income.;B. $40,000;taxable income.;C. $56,000 net operating loss.;D. $80,000 net operating loss.;Question;3;NOP Inc. had the following income and expenses during;the current taxable year. Its income from operations was $250,000, its;expenses from operations were $120,000, its dividends received (from a 30 percent-owned;corporation)) were $80,000, and it made cash charitable contributions;of $30,000;How much is NOP Inc.?s charitable contribution;deduction for the current taxable year?;A. $14,600.;B. $21,000.;C. $26,000.;D. $30,000.;Question;4;For the current taxable year, RST Inc.?s gross;income from operations was $1,000,000 and its expenses from operations were;$1,500,000. RST Inc. also received a $600,000 dividend from a 10 percent-owned;corporation. How much is RST Inc.?s dividends-received deduction?;A. 0.;B. $70,000.;C. $320,000.;D.;$420,000.;Question 5;Books and Toys Corporation, a calendar year;corporation, had a net operating loss of $50,000 for 2011. Books and Toys;Corporation made a proper election to forego the carryback period. For 2012;Books and Toys Corporation correctly deducted $40,000 of the 2011 loss. Books;and Toys Corporation will lose the remaining $10,000 of the loss if the loss;cannot be deducted by the end of which tax year?;A. 2018.;B. 2021.;C. 2026.;D. 2031.;Question 6;LMN Inc. liquidated. As part of the liquidation, one;shareholder, Larry, who owned 30 percent of the stock of LMN Inc., received as;a distribution in exchange for all of his stock in the corporation, inventory;worth $90,000 that had a basis to the corporation of $70,000. How much gain was;recognized by LMN Inc. as a result of this liquidating distribution and what;was the character of the gain?;A. $0 gain.;B. $20,000 capital gain.;C. $20,000 ordinary income.;D. $20,000 Section 1231 gain.;Question 7;Ben and John formed BCD Inc., a corporation, in 2012.;Ben received 80% of the voting common stock, the only class of stock and John;received the remaining 20% of the stock. In 2013, Ben transferred additional;property to BCD Inc. The property had an adjusted basis to Ben of $40,000 and a;fair market value of $50,000 on the date of the transfer. On the same day, and;in exchange for the property he transferred to BCD Inc., Ben received cash of;$15,000 and additional stock worth $35,000. How much gain was recognized by Ben;as a result of this transaction?;0.;$10,000.;C. $15,000.;D. $25,000.;Question 8;Sue transferred a building to her newly formed;corporation, RSTU Inc. The building had an adjusted basis to Sue of $75,000 and;a fair market value of $150,000 on the date of the transfer. The building was;encumbered by a mortgage of $100,000, which RSTU Inc. assumed. On the same day;and in exchange for the building she transferred to RSTU Inc., Sue received 100;percent of RSTU Inc.?s only class of stock. The fair market value of the stock;at the date of transfer was $50,000. How much gain was recognized by Sue as a;result of this transaction?;A. 0.;B.$25,000.;C.$50,000.;D. $75,000.;Question 9;Bob created MNO Inc. several years ago and has owned;all 10 outstanding shares of MNO Inc. since the creation of MNO Inc. The fair;market value of those shares is now $50,000. Bob?s friend, Lee, owns a building;having a fair market value of $80,000 and an adjusted basis to Lee of $20,000.;The building is encumbered by a $30,000 mortgage. Earlier this month, Bob and;Lee discussed Lee?s becoming involved in the business of MNO Inc., and as a;result of these discussions, Lee transferred the building to MNO Inc. and in;exchange for the building, MNO Inc. transferred to Lee 10 shares of authorized;but not previously issued stock of MNO Inc. After the transaction there were 20;shares of stock issued and outstanding. How much gain was realized and recognized;by Lee as a result of this transaction?;A. $30,000 of gain was realized and recognized.;B. $30,000 of gain was realized,0 of which was;recognized.;C. $60,000 of gain was realized, $10,000 of;which was recognized.;D. $60,000 of gain was realized and recognized.;Question 10;Al owned all of the outstanding stock of ABC;Corporation. Al transferred a building, cash, and IBM stock to ABC Corporation.;The adjusted basis and the fair market value of the assets transferred to ABC;Corporation, and the amount remaining on the mortgage on the building;transferred, were as follows. A building was transferred by Al to ABC;Corporation that had an adjusted basis to Al of $20,000, a fair market value of;$50,000, and a mortgage of $40,000, that was assumed by the corporation, cash in the amount of $10,000 was transferred, and IBM stock;with an adjusted basis to Al of $15,000 and a fair market value of $12,000. In;exchange for the assets transferred to ABC Corporation, Al received additional stock of ABC Corporation. How much gain did;Al recognize as a result of this transaction?;A. 0.;B.$10,000.;C.$20,000.;D.$27,000.;Question 11;Fact Pattern for Questions 11 and 12: Sandra owned a;rental apartment building in her sole name for four years. After her business;advisors suggested that she conduct her rental activity in corporate form, she;promptly transferred the apartment building to ABC Rental Corporation, a newly;formed corporation. Sandra received all of the stock of ABC Rental Corporation;in exchange for the apartment building. At the time of the transfer of the;apartment building to ABC Rental Corporation, Sandra?s adjusted basis in the;building was $50,000, the fair market value of the building was $150,000, the;building was subject to a mortgage of $70,000 which ABC Rental Corporation assumed;and there was depreciation recapture potential of $12,000. Sandra received;stock of ABC Rental Corporation worth $80,000. As a result of the transaction;how much gain was recognized by Sandra and what was the character of the gain?;A. 0 gain.;B.$12,000 gain, all of which was ordinary;income.;C.$20,000 gain, at least $12,000 of which was;ordinary income.;D. $30,000 gain, at least $12,000 of which was;ordinary income.;Question 12;Fact Pattern for Questions 11 and 12: Sandra owned a;rental apartment building in her sole name for four years. After her business;advisors suggested that she conduct her rental activity in corporate form, she;promptly transferred the apartment building to ABC Rental Corporation, a newly;formed corporation. Sandra received all of the stock of ABC Rental Corporation;in exchange for the apartment building. At the time of the transfer of the;apartment building to ABC Rental Corporation, Sandra?s adjusted basis in the;building was $50,000, the fair market value of the building was $150,000, the;building was subject to a mortgage of $70,000 which ABC Rental Corporation;assumed, and there was depreciation recapture potential of $12,000. Sandra;received stock of ABC Rental Corporation worth $80,000. As a result of the;transaction, what is the corporation?s basis in the building?;A.$50,000.;B.$70,000.;C.$150,000.;D. $170,000.;Question;13;Larry formed Sleuth Corporation in order to;incorporate the detective agency business that he had been operating for;several years as a sole proprietorship. Larry transferred to Sleuth Corporation;the detective agency?s accounts receivable with an adjusted basis to Larry of;$0 and a fair market value of $6,000, and the office condominium that Larry owned outright;and from which he had operated the detective agency that had an adjusted basis;to Larry of $30,000, a fair market value of $62,000, and as to which there was a mortgage payable;of $34,000, which was assumed by the corporation. Also transferred to the corporation were;accounts payable in the amount of $3,000.;In exchange for the assets transferred, Larry;received 100 percent of the stock of the corporation. Which of the following;statements regarding the tax consequences of the transaction is accurate?;A. Larry recognized $4,000 of his realized gain.;B. Larry recognized $7,000 of his realized gain.;C. The corporation?s basis in the condominium it;received from Larry is $30,000.;D. Larry recognized $6,000 of ordinary income;upon the assignment of receivables.;Question 14;ABC Inc. had current earnings and profits of $50,000;when it distributed to an individual shareholder land that the corporation held;as an investment. On the date the land was distributed, ABC Inc.?s adjusted;basis in the land was $10,000, the fair market value of the land was $50,000;and the land was encumbered by a $30,000 mortgage, which liability was assumed;by the shareholder. There were no other;transactions that might affect ABC Inc.?s earnings and profits for the year.;What was the amount of ABC Inc.?s earning and profits at the end of the year?;A.$30,000.;B. $50,000.;C.$60,000.;D.$70,000.;Question 15;EFG Inc. distributed land to an individual;shareholder in a nonliquidating distribution. On the date the land was;distributed, EFG Inc.?s adjusted basis in the land was $20,000, the fair market;value of the land was $75,000, and the land was encumbered by a $35,000;mortgage, which liability was assumed by the shareholder. The corporation?s;earnings and profits were $300,000 on the last day of the year in which the;distribution was made after taking into effect any impact of the distribution;on the corporation?s earnings and profits. As a result of the distribution, how;much is the amount of dividend income to the shareholder, and what is the shareholder?s;basis in the distributed property?;A. Dividend income of $20,000 and basis of;$20,000.;B. Dividend income of $40,000 and basis of;$20,000.;C. Dividend;income of $40,000 and basis of $40,000.;D. Dividend;income of $40,000 and basis of $75,000.;Question 16;XYZ Corporation distributed land Jim, its sole;shareholder, in a liquidating distribution. At the time of the distribution;the land had a fair market value of $120,000 and XYZ Corporation?s adjusted;basis in the land was $100,000. The land was encumbered by a $140,000 mortgage;which mortgage was assumed by the shareholder. How much gain did XYZ;Corporation recognize as a result of the distribution?;A.0.;B.$20,000.;C.$40,000.;D.$100,000.;Question 17;FAS Inc. had one class of stock outstanding. The one;class of stock was owned 50 percent by Fred and 25 percent by each of Fred?s;two sons. In the current taxable year, FAS Inc. redeemed 25 percent of Fred?s;50 percent, and in exchange for the stock, FAS Inc. distributed to Fred a;building that had an adjusted basis to FAS Inc. of $10,000 and a fair market;value of $50,000. Assume that FAS Inc.?s current earnings and profits were;$200,000, there were no accumulated earnings and profits, and Fred?s total;basis in his stock before the redemption was $20,000. What is Fred?s basis in;his remaining stock after the redemption, and what is his basis in the building;distributed to him?;A.Stock basis: $10,000, building basis;$10,000.;B.Stock basis: $10,000, building basis;$50,000.;C.Stock basis: $20,000, building basis;$10,000.;D.Stock basis: $20,000, building basis;$50,000.;Question 18;A tract of land was distributed by MNO Inc. to its;sole shareholder, Martha, as a dividend. At the time of the distribution, MNO;Inc.?s adjusted basis in the land was $40,000, the fair market value of the;land was $80,000, and the land was encumbered by a $55,000 mortgage. Which of;the following statements is true?;A. The net adjustment to MNO Inc.?s earnings and;profits is an increase of $15,000;(the excess of the liability over the adjusted basis in the land).;B. The net adjustment to MNO Inc.?s earnings and;profits is an increase of $40,000, (that is, equal to the amount of gain realized;by the corporation).;C.The corporation?s realized gain of $40,000 is;recognized to the extent of the $15,000, (the excess of the liability over;adjusted basis in the land).;D.The shareholder?s basis in the land;distributed by the corporation to the shareholder is $80,000, (which is the;fair market value of the land).;Question 19;XYZ Corporation distributed to its shareholders a;total of $30,000 in cash plus property that had a fair market value of $80,000;and a basis of $60,000. The corporation?s earnings and profits were $100,000 on;the last day of the year in which the distribution was made after taking into;effect any impact of the distribution on the corporation?s earnings and;profits. How much was the total dividend income received by the shareholders as;a result of the distributions made by XYZ Corporation?;A. $50,000.;B. $90,000.;C. $100,000.;D. $110,000.;Question 20;MJJM Inc. has four equal shareholders who are;unrelated. Each shareholder owns 300 shares of the common stock of MJJM Inc.;representing all of the stock of MJJM Inc. During the taxable year, as part of;a single transaction, MJJM Inc. redeemed stock from three of the shareholders.;Specifically, MJJM Inc. redeemed 150 shares from Michael, 75 shares from;Joseph, and 40 shares from John. The redemption was substantially;disproportionate for;A.Michael and Joseph.;B.Michael and John.;C.Joseph only.;D.Michael only.;Question;21;Fact Pattern for Questions 21 and 22. EFG, Inc. is a;calendar year corporation. EFG, Inc. had current earnings and profits of;$100,000 and no accumulated earnings and profits when it distributed a total of $160,000, as a nonliquidating;distribution, to its two equal shareholders, Jane and Joe. On the date of the;cash distribution, Jane?s basis in her EFG, Inc. stock was $10,000 and Joe?s;basis in his EFG, Inc. stock was $35,000. How much is includible by Jane in her;gross income for the current taxable year with respect to the distribution to;her?;A. $50,000;dividend income and 0 capital gain.;B.;$80,000;dividend income and 0 capital gain.;C.0 dividend income and $70,000 capital gain.;D. $50,000 dividend income and $20,000 capital gain.;Question 22;Fact Pattern for Questions 21 and 22. EFG, Inc. is a;calendar year corporation. EFG, Inc. had current earnings and profits of;$100,000 and no accumulated earnings and profits when it distributed a total of;$160,000 to its two equal shareholders, Jane and Joe. On the date of the cash;distribution, Jane?s basis in her EFG, Inc. stock was $10,000 and Joe?s basis;in his EFG, Inc. stock was $35,000. What is Joe?s adjusted basis in his EFG;Inc. stock after the distribution?;A. $0.;B.$5,000.;C. $15,000.;D. $35,000.;Question 23;Mary received a liquidating distribution from ABC;Corporation as part of the redemption of all of the ABC Corporation?s stock and;the complete liquidation of ABC Corporation. Mary?s basis for her ABC;Corporation stock was $10,000. In exchange for her stock, Mary received a;payment of $15,000 and property that had an adjusted basis to ABC Corporation;of $10,000, a fair market value of $25,000, and that was encumbered by a;$12,000 mortgage which Mary assumed. How much gain did Mary recognize as a;result of this transaction?;A. $3,000.;B. $18,000.;C. $30,000.;D. $42,000.;E. None of the above.;Question 24;Ann and Irene form AIB Corporation transferring;their respective business assets to AIB Corporation. Ann exchanges her property;with a basis to Ann of $100,000 and fair market value of $400,000 for 200;shares in AIB Corporation on March 1, 2009. Irene exchanges her property with a;basis of $140,000 and fair market value of $600,000 for 300 shares in AIB;Corporation on April 11, 2009. Bob transfers his property with a basis of;$250,000 and fair market value of $1,000,000 for 500 shares in AIB Corporation;on May 15, 2011. Bob?s transfer is not part of Ann and Irene?s plan to incorporate;their businesses. What gain, if any, will Bob recognize on the transfer?;A. $0.;B. $250,000.;C. $750,000.;D. $1,000,000.;Question 25;Tom and George form T and G Corporation. Tom;transfers machinery worth $100,000 with a basis;to Tom of $40,000, while George transfers land worth $90,000 with a;basis to George of $20,000 and services rendered in organizing the corporation;worth $10,000. Each is issued 25 shares in T and G Corporation. With respect to;the transfers;A.;Tom has no recognized gain, George recognizes gain/income of $80,000.;B.;Neither Tom nor George recognizes gain or income.;C. T and G;Corporation has a basis of $30,000 in the land.;D. George has;a basis of $30,000 in the shares of T & G Corporation.;Question 26;The stock of Kenny Corp. is owned equally by two;brothers. During 2008, they transferred land (which had a basis of $300,000 and;a fair market value of $320,000) as a contribution to capital to Kenny Corp.;During September, 2013, Kenny Corp. adopted a plan of complete liquidation and;subsequently made a pro rata distribution of land back to the brothers. At the;time of the liquidating distribution, the land had a fair market value of;$180,000. What amount of loss can be recognized by Kenny Corp. on the;distribution of land?;A. $0.;B. $20,000.;C. $120,000.;D. $140,000.;Question;27;Henry, Emmy, and Frannie, unrelated individuals, own;all of the stock in New Corporation with earnings and profits of $1,200,000 as;follows: Henry own 1,300 shares, Emmy owns 400 shares, and Frannie owns 300;shares. New Corporation redeems 300 of Henry?s shares with a basis of $60,000;for $450,000. With respect to the distribution in redemption of the stock;A. Henry has a capital gain of $390,000.;B. Henry has dividend income of $450,000.;C. Henry has dividend income of $390,000.;D. Henry has a capital gain of $450,000.;Question 28;Lucinda owns 1,100 shares of Old Corporation stock;at a time when Old Corporation has 2,000 shares of stock outstanding. The;remaining shareholders are unrelated to Lucinda. The corporation redeems 400;shares from Lucinda. Does the transaction qualify as substantially;disproportionate redemption as to Lucinda?;A. We do not have sufficient information.;B. No.;C. Yes.;D. This is;not a transaction that could qualify for sale or exchange treatment.;Question 29;Helen, Greg, and Wanda own the stock in HGW;Corporation with earnings and profits of $900,000 as follows: Helen, 600;shares, Greg, 400 shares, and Wanda, 1,000 shares. Greg is Helen?s son, and;Wanda is Helen?s sister. HGW Corporation redeems 400 of Helen?s shares with a;basis of $55,000 for $240,000. Helen purchased the stock three years ago as an;investment. With respect to the stock redemption, Helen has;A.Dividend income of $185,000.;B.Dividend income of $240,000.;C. Long-term capital gain of $185,000.;D. Long-term capital gain of $240,000.;Question 30;JKL Corporation has earnings and profits of $800,000;and has 1,000 shares of stock outstanding. That stock is held 550 shares by;Anna and 450 shares by Ellen, who are unrelated individuals. JKL Corporation;redeems 200 of Anna?s shares for $1,000 per share. Anna paid $300 per share for;her JKL Corporation stock nine years ago. Which of the following statements is;correct with respect to the stock redemption?;A. Anna has dividend income of $200,000.;B. Anna has a long-term capital gain of;$140,000.;C. Anna?s basis in her remaining 350 shares is;$60,000.;D. JKL Corporation reduces its E & P by;$200,000.
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decided: March 7, 1978.
HELEN K. MCCRACKEN, PETITIONERv.CENTRAL SUSQUEHANNA INTERMEDIATE UNIT, RESPONDENT
Appeal from the Order of the Secretary of Education in case of Helen K. McCracken v. Central Susquehanna Intermediate Unit, No. 280, dated December 27, 1976.
Robert B. Elion, with him Elion-Wayne, for appellant.
Raymond C. Schlegel, with him Balmer, Mogel, Speidel & Roland, for appellee.
Judges Rogers, Blatt and DiSalle, sitting as a panel of three. Opinion by Judge Rogers.
[ 34 Pa. Commw. Page 149]
Helen K. McCracken, a former employee of the Central Susquehanna Intermediate Unit, has appealed from an order of the Secretary of Education dismissing her appeal to the Secretary from the Intermediate Unit's action terminating her employment. The Secretary held that he had no jurisdiction because the appellant was not a professional employee of the Intermediate Unit, a prerequisite to appeal to the Secretary by Section 1131 of the Public School Code of 1949, Act of March 10, 1949, P.L. 30, 24 P.S. § 11-1131. We agree with the Secretary.
Section 1131 of the Public School Code of 1949 permits a professional employee who believes himself aggrieved by the action of a board of school directors to appeal to the Secretary.*fn1 Section 1101(1) of the Public School Code of 1949, 24 P.S. § 11-1101(1), defines a professional employee as follows:
The term 'professional employe' shall include those who are certificated as teachers, supervisors, supervising principals, principals, assistant principals, vice-principals, directors of vocational education, dental hygienists, visiting teachers, home and school visitors, school counselors,
[ 34 Pa. Commw. Page 150]
child nutrition program specialists, school librarians, school secretaries, the selection of whom is on the basis of merit as determined by eligibility lists and school nurses.
To qualify as a professional employee, a school district employee must prove that he or she fits within one of the categories expressly enumerated by the legislature. Brentwood Borough School District Appeal, 439 Pa. 256, 267 A.2d 848 (1970). The appellant contends that she was a teacher. Section 1141 of the School Code of 1949, 24 P.S. § 11-1141, provides a definition of teacher as follows:
'Teacher' shall include all professional employes and temporary professional employes, who devote fifty per centum (50%) of their time, or more, to teaching or other direct educational activities, such as class room teachers, demonstration teachers, museum teachers, counselors, librarians, school nurses, dental hygienists, home and school visitors, and other similar professional employes and temporary professional employes, certified in accordance with the qualifications established by the State Board of Education.
The Supreme Court has held that "an individual is a teacher for purposes of § 1141 if he holds the necessary certificate and devotes at least half his time to teaching or direct educational activities, and he is a professional employee under § 1101 if he is a teacher under § 1141." Brentwood Borough School District Appeal, supra, 439 Pa. at 260, 267 A.2d at 850.
It is conceded that the appellant holds a permanent teaching certificate from the Commonwealth of Pennsylvania. She was required to show further that at least 50% of her time was spent in "teaching or direct educational activities." Appellant admits that her duties did not include teaching; she contends, however,
[ 34 Pa. Commw. Page 151]
that almost all her work might be described as direct educational activities.
The appellant had two titles: Coordinator of NonPublic School Services and Director of Adult Basic Education. Under the first she administered the local implementation of Acts 194 and 195 of 1972,*fn2 each of which provided educational services to nonpublic schools. The appellant testified that the responsibilities of this position included visitations to nonpublic schools, the determination of what materials and services available under the Acts would be suitable for the nonpublic schools and the development of recommendations based on those determinations. She did the paperwork required for applications under Acts 194 and 195, and was charged with keeping the lines of communication open between the nonpublic schools and the Intermediate Unit.
Under the title Director of Adult Basic Education, the appellant was responsible for coordinating the Adult Basic Education program for the Intermediate Unit. She was charged with keeping abreast of State and Federal regulations concerning adult basic education and with application procedures for fund proposals. If it was decided that certain funding should be applied for she would collect the information necessary and prepare the proposal. When funding for a program was obtained, she was to administer the budget to assure that all expenditures were in conformity with the requirements of the grant. She was also responsible for obtaining instructional materials and equipment for the adult education classes.
[ 34 Pa. Commw. Page 152]
The question of whether the duties of a school district employee are or are not direct educational activities has been decided on a case by case basis. In Brentwood Borough School District Appeal, supra, the Supreme Court found that a curriculum coordinator was a teacher under the School Code because her duties were direct educational activities. Those duties included "curriculum development, evening classes for adults and the teacher's in-service program which consisted, among other things, of teacher seminars for the improvement of teacher methods." 439 Pa. at 260, 267 A.2d at 850.
In Rhee v. Allegheny Intermediate Unit No. 3, 11 Pa. Commonwealth Ct. 394, 315 A.2d 644 (1974), we concurred in the holding of a trial court that the Assistant Director of Special Education of the Regional Instructional Material Center of the Allegheny County School Board was not a teacher within the meaning of the School Code because his duties -- library functions, purchasing, inventory control, tour guidance, and other office work -- were not direct educational activities.
As we mentioned earlier, the statute requires the employee seeking to establish that he is a teacher to demonstrate that he devotes at least 50% of his time to teaching or other direct educational activities. As we have also noted, the appellant agrees that she was not engaged in teaching. At the hearings, she made no attempt to indicate which of her activities were administrative and which were directly educational or to demonstrate that she devoted at least 50% of her time to the latter. Her position then and now is that almost everything she did was a direct educational activity. On the contrary, reference to our description of her duties and to the facts of Rhee v. Allegheny Intermediate Unit No. 3, supra, shows that almost everything she did was administrative. The Act does not
[ 34 Pa. Commw. Page 153]
provide that every employee whose activities have a relationship to education is a teacher; if it did, everyone who worked in or about the school building would qualify. The teacher is one who teaches or who spends half of his time in direct educational activities, such as the successful appellant in Brentwood Borough School District Appeal, supra, who as Curriculum Coordinator devoted almost all of her time to developing curricula and to teaching teachers.
Accordingly, we enter the following
And Now, this 7th day of March, 1978, the order of the Secretary of Education dated December 27, 1976 dismissing the appeal of Helen K. McCracken is affirmed.
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January 25, 2010
SHAUNTEZ HAIRSTON, PLAINTIFF,v.MIKAL MILTON, DEFENDANT.
For the reasons stated below, the Court DISMISSES this case with prejudice and cancels all settings herein.
This lawsuit involves an excessive force claim brought by a pretrial detainee (Shauntez Hairston) against a corrections officer at the St. Clair County Jail (Mikal Milton). It was scheduled to commence jury trial on February 1, 2010. On January 19, 2010, Defendant Milton filed a motion for sanctions (Doc. 110), seeking dismissal of this case based on a document just received via supplemental discovery disclosure made by Plaintiff's counsel.*fn1 The document in question purported to be the affidavit of Lieutenant Regina Ray, a supervisor and one of four shift commanders at St. Clair County Jail. The original of the affidavit was produced to defense counsel via U.S. Mail on January 15, 2010, prompting the January 19th motion for sanctions.
Plaintiff's appointed counsel filed a written response to the motion. The Court held a hearing on January 22, 2010, after securing the appearance of both Plaintiff Hairston and Lt. Ray. Having reviewed the parties' briefs, conducted a hearing, received live testimony, heard extensive argument of counsel, and assessed the documentary evidence in the record (including the affidavit in question and other affidavits prepared or submitted by Plaintiff Hairston), the Court concludes that dismissal is warranted.
The undersigned Judge is utterly convinced that the document in question (the Ray Affidavit, Exhibit 1 from the 1/22/10 hearing) was fraudulently prepared and/or altered by Plaintiff Hairston and that Hairston did this intentionally -- not by accident or mistake. The affidavit relates to a central, indeed the central, issue in the case -- whether Defendant Milton used excessive force against Hairston on June 14, 2007.
Hairston admits that he prepared the Ray Affidavit, that it is written in his own hand, and that he wrote the word AFFIANT on the document. He claims that prior to preparing the affidavit, he had a "meeting" with Lt. Ray, that he asked her if she would "write an affidavit" for him after he was "beat up by Milton." Hairston testified that Lt. Ray agreed that if Hairston wrote the affidavit up, she would sign it.
Hairston testified that he drafted the Ray Affidavit, scratched through and corrected several errors, and sometime later, presented it to Lt. Ray at her office, where she willingly signed and then notarized the document. Hairston testified that he later added the word AFFIANT under Ray's signature.
Hairston's testimony lacks credibility, his version of events is far-fetched, and the Court rejects it outright for several reasons. First, Lt. Ray -- a well-educated, college graduate who has worked at the jail for 24 years as a supervisor and shift commander -- convincingly testified that she has not and would never draft, prepare, or sign an affidavit on behalf of an inmate or detainee. To do so would violate strict rules and policies at the jail, thereby jeopardizing her job.
Second, the contents of the Ray Affidavit bolster this conclusion. The affidavit flatly states that "Officer Michael Milton used excessive force against Hairston." It defies logic that a shift commander would give testimony against a fellow corrections officer at her own jail, in the midst of a lawsuit over the incident in question. Nor is it logical that Lt. Ray would rush to the aid of detainee Hairston, who had filed multiple complaints and at least one lawsuit against her. See Hairston v. Cole, et al., Case No. 08-cv-0569-MJR-PMF, S.D. Illinois.
The Court finds believable and credits the testimony of Lt. Ray that she would not sign an affidavit like this on behalf of an inmate/detainee, that she did not sign this affidavit for Hairston, that she never met with Hairston, and that she never promised or offered to sign any affidavit he wrote for her. The Court also credits the testimony of Lt. Ray that, as a notary, she would never notarize her own signature. She has known since she first became a notary (sometime around 2004) that to do so would contravene notary practice guidelines/rules.
The Court also finds believable and credits the testimony of Lt. Ray that she would have noticed, and would have refused to notarize, any document with a prominent blank line in the first paragraph and her name prominently written:
"I, Regina Elaine Ray, First being sworn under the penalty of Perjury,..."
This further supports the conclusion that the Ray Affidavit is a fraudulent or altered document.*fn2 Additionally, the record before this Court contains numerous other affidavits submitted by Mr. Hairston, a frequent litigant in this District (see, e.g., Exhibits 2, 3 & 4 from the 1/22/10 hearing). Those affidavits follow a fairly standard format and lay-out, none of which matches or resembles the Ray Affidavit.
Stated simply, Lt. Ray was an impressive and credible witness who answered honestly, gave ground when necessary, and struck the Court as a seasoned jail employee with no ax to grind -- a person who is proud of her job and takes her responsibilities (as a shift commander, as a supervisor, and as a notary) seriously.
The Court finds it absolutely incredible that she would sign an affidavit agreeing that one of her officers used excessive force against Shauntez Hairston. Plus, the record is undisputed that Lt. Ray was not even present at the St. Clair County Courthouse when the June 2007 incident in question (the alleged use of excessive force) took place, making it further unlikely that she would sign an affidavit characterizing Milton's use of force, since she lacked firsthand knowledge.
At the hearing, Hairston tried to explain this all away, for instance, stating that the apparent tear mark on the document resulted from his having to use a sheet of paper that already had writing on it unrelated to this case. There may be a reasonable explanation for the fact a torn piece of paper was used for the "affidavit." Perhaps Hairston, short on blank paper, ripped off part of a page on which he previously had written something. But this does not square with the remaining facts or testimony here, which plainly reveal the following sequence of events.
Hairston prepared (handwrote) a document that included the statement about Milton's use of excessive force. That statement was presented to Lt. Ray to be notarized.*fn3 Ray notarized Hairston's signature (which was at the bottom of the page). When the document was returned to Hairston, he tore off the bottom portion of the document, removing his own signature, after which he added the word AFFIANT below Lt. Ray's notary seal and signature. Through this scheme, Hairston made Ray's notary seal/signature block look like her signature on an affidavit, thus concocting a document including Ray's attestation that excessive force was used against Hairston.
The resulting document/false affidavit was produced in discovery, and Ray was to be called at the February 1st trial, listed on both parties' witness lists (already part of the Court record, via the Final Pretrial Order entered on September 9, 2009 at Doc. 69). There is no doubt that Plaintiff Hairston attempted to (and would continue at trial to) use the Ray Affidavit as evidence supporting his position on the ultimate issue in the case.
The witness testimony at the January 22nd hearing was diametrically opposed. Ray's testimony is consistent with the facts and believable. Hairston's testimony contradicts the record before the Court and is not at all believable. There is no innocent explanation for altering and submitting the Ray Affidavit. Hairston, a seasoned litigant, knew precisely what he was doing and gambled that he would get away with it. That was a bad bet.
Dismissal of a lawsuit is an extreme sanction, one that must be exercised with great restraint. In fact, neither this Judge nor his staff can recall a single other instance when the undersigned has imposed this sanction during his nearly ten years on the bench. But the Court has a duty to safeguard the integrity of judicial proceedings, and dismissal is warranted where needed to sanction conduct that abuses the judicial process.
This Court has the inherent power to dismiss an action when a litigant has "willfully abused the judicial process or otherwise conducted litigation in bad faith." Salmeron v. Enterprise Recovery Systems, Inc., 579 F.3d 787, 793 (7th Cir. 2009), citing Chambers v. NASCO, Inc., 501 U.S. 32, 44-45 (1991), Maynard v. Nygren, 332 F.3d 462, 470-71 (7th Cir. 2003). See also Montano v. City of Chicago, 535 F.3d 558, 563 (7th Cir. 2008).
In the instant case, the undersigned Judge finds that no other sanction will protect the integrity of the judicial system/process, reprimand the offender (Hairston), and "deter future parties" from similar conduct. Salmeron, 579 F.3d at 797. And, as defense counsel correctly noted, a monetary sanction would have no practical impact on Mr. Hairston, who is detained and indigent.
For all these reasons, based on Plaintiff Hairston's fraudulent and bad faith conduct in connection with the witness affidavit, and grounded on the Court's inherent power to impose sanctions based on abuse of the judicial process, the undersigned Judge GRANTS Defendant's motion for sanctions (Doc. 110) and DISMISSES this lawsuit with prejudice. The Court declines to award fees and costs sought by defense counsel herein. This action is dismissed, and judgment shall enter accordingly.
The Court thanks Plaintiff's counsel, Stephen D. Smith (and his associate, Ms. Lyles), for the excellent pro bono services provided to Mr. Hairston. They are DISCHARGED AS COUNSEL herein.
Finally, the Court ADVISES Mr. Smith that he may request reimbursement of recoverable out-of-pocket expenses by submitting a completed and itemized "Authorization for Reimbursement" form. The form can be found on this Court's website -- www.ilsd.uscourts.gov -- using the "FORMS & ADMIN ORDERS" link on the drop-down menu on the left side of the home page. Questions regarding the submission of this form may be addressed to the Clerk's Office at 618-482-9371.
MICHAEL J. REAGAN United States District Judge
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Talk:Streptococcus iniae
|Streptococcus iniae has been listed as one of the Natural sciences good articles under the good article criteria. If you can improve it further, please do so. If it no longer meets these criteria, you can reassess it.
|A fact from this article appeared on Wikipedia's Main Page in the "Did you know?" column on May 12, 2009.
|This article is of interest to the following WikiProjects:
GA Review[edit]
- This review is transcluded from Talk:Streptococcus iniae/GA1. The edit link for this section can be used to add comments to the review.
Reviewer: Sasata (talk) 17:24, 6 December 2009 (UTC)
Hi! This is the first time I've seen a microbiology article at GAN, so I jumped at the chance to review it. Comments later today or tomorrow. Sasata (talk) 17:24, 6 December 2009 (UTC)
- Thank you! Yes, there are no microbiology GAs, and I believe Myxobolus cerebralis is the only FA on a pathogenic organism. Maybe that will change soon? :) Fvasconcellos (t·c) 17:35, 6 December 2009 (UTC)
Dropping some initial comments:
- subcutaneous should be wlinked or reworded for simplicity
- "It was found to be sensitive to beta-lactam antibiotics" not clear whether it's referring to the bacteria or the dolphin
- Fixed.
- "In the 1980s, a purported new species of Streptococcus was identified" How about a reference to this publication?
- Done and reworded.
- might want to mention that the specific epithet is derived from the dolphin name
- Seems pretty obvious, but I left it out as the source does not note it explicitly.
- wlink anaerobic
- Done.
- this section just jumps right into things... how about starting with a general sentence mentioning blood agar plates and the use of hemolysis reactions in general. How is the catalase reaction tested? What is LAP, PYR, CAMP... etc. So that a grade 12 student could get the gist of how a microbiologist identifies the organism without having to do background reading/link clicking.
- I'll add some background.
Role in disease
- "(one-tenth of which in the United States)" phrase needs fixing
- I'll reword it.
- "Penicillin has been suggested as the drug of choice for the treatment of S. iniae infection in mammals, including humans." In what other mammals has this infection been found?
- Other than dolphins?
There's a fair body of literature about the subject; how do you feel about expanding the article a bit? I don't have anything specific in mind yet, but if you're interested, I could look through the databases and see what might be worth adding. Also, my father-in-law is a retired Ichthyologist who worked with the Canadian government, and has extensive experience with fish diseases... I'll have him read the article as well and see what suggestions he might have. Sasata (talk) 18:24, 6 December 2009 (UTC)
- That would be excellent, thank you so much. Fvasconcellos (t·c) 20:03, 6 December 2009 (UTC)
Update: It seems to me like the inclusion or mention of several recent papers might have beneficial effect on the article. For example, the article states "Vaccination against S. iniae has been attempted with limited success.", but just in the last two years since that cited article, there's been quite a bit more research on developing vaccines. Anyway, check out these articles: PMID 19961667, PMID 19809256, PMID 19762441, PMID 19278524, PMID 19120642, PMID 19019569, PMID 18840139, PMID 18806000, PMID 18665241, PMID 18430254, PMID 18353022, PMID 18406547 Sasata (talk) 07:59, 10 December 2009 (UTC)
Hi, sorry about being so pokey with this review, but I take the "no time limit" adage seriously :) I found an interesting paper here. Maybe there's some info about the history that could be used in the article? eg.
- first cases in 1991 and 1994, but causative agent undetermined. Newspapers reporting about "mad fish disease" (a newspaper archive search might turn up something useful)
- more recent stats about economic losses, and losses specifically to US Tilapia industry
- changes to federal regulation & enhanced provincial inspection programs as a result
- Awesome. Will see what I can glean from this and the ones above. No worries—I've barely been around anyway :) Fvasconcellos (t·c) 22:12, 23 January 2010 (UTC)
Can we get this GA review moving? Seems to just be sitting here. Wizardman Operation Big Bear 19:45, 25 February 2010 (UTC)
- Looking at Fvasconcellos' contributions, it seems he is very busy at the moment. You might want to send him an email. JFW | T@lk 10:26, 26 February 2010 (UTC)
- The article only really needs to be updated with some recent literature. I'll work on it myself this weekend, and get this GAN out of the queue. Sasata (talk) 14:27, 26 February 2010 (UTC)
- So sorry for neglecting this for so long—I've been literally unable to devote any time to WP. I hope to be back next week. Fvasconcellos (t·c) 23:28, 5 March 2010 (UTC)
- It's alright. If you're that busy though, I would recommend withdrawing it and renomming it when you're back 100% so you don't have to worry about this in the back of your mind. Wizardman Operation Big Bear 15:48, 16 March 2010 (UTC)
- So sorry for neglecting this for so long—I've been literally unable to devote any time to WP. I hope to be back next week. Fvasconcellos (t·c) 23:28, 5 March 2010 (UTC)
- The article only really needs to be updated with some recent literature. I'll work on it myself this weekend, and get this GAN out of the queue. Sasata (talk) 14:27, 26 February 2010 (UTC)
- "opportunistic infections". I am surprised that this is said to occur. Presumably, it is not a normal commensal in humans. Snowman (talk) 00:24, 17 March 2010 (UTC)
- No, it's commensal on some species of fish. from PMID:17418985 "S. iniae also has zoonotic potential, with human infections identified in the USA, Canada, and throughout Asia. In humans, infection is clearly opportunistic with all cases to date associated with direct infection of puncture wounds during preparation of contaminated fish, and generally in elderly or immunocompromised individuals." I've added a citation for this claim. Sasata (talk) 03:06, 17 March 2010 (UTC)
As requested at WT:GAN, I'll give a second opinion and review. Here goes:
What is "finfish"? It redirects to fish. "non-typable Lancefield group" - I presume this means that is cannot be placed in any of the groups listed under Rebecca Lancefield#Classification, but especially in the lead section I wonder whether such jargon is appropriate. There are some more instances of this. I think the first paragraph of the "History" section should make clear that the 1976 report described the species S. iniae. "Decreasing feed to fish populations" - is this grammatically correct? Is there an established structure for microbial articles? I think the 1st and 2nd; and 3rd and 4th sections could potentially be merged.
Images look good, sources are reliable. It certainly passes GA criteria 2 and 4–6. I think there are a few problems with criterion 1, noted above. As for criterion 3, I believe it passes; there is some more literature (tilapias are better at surviving S. iniae when you feed them vitamin E, for example) that should be included were this an FAC, but it isn't, and the current article provides a reasonable overview of the topic. Ucucha 04:38, 17 March 2010 (UTC)
- Changes made - thanks for the second opinion. As for established structure, there isn't a lot of examples. Myxobolus cerebralis is similar in subject matter (although it looks about due for a FAR) but has a different layout. I think this article could probably use separate pathology and impact sections, but I'll let someone else worry about that :) Sasata (talk) 15:07, 17 March 2010 (UTC)
- Thanks for the changes; I think it can be passed as a GA now. Ucucha 15:12, 17 March 2010 (UTC)
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text:
Neeta Tours and Travels operates close to 0 buses from Kalyan to Vapi which are separated by a distance of 0Kms.Bus travel is a popular travel option between these two cities, and many buses ply between Kalyan and Vapi. Neeta Tours and Travels is a major operator along this route. The first Neeta Tours and Travels bus starts at , and you can easily access buses till . The lowest fare for these buses starts from Rs.0, and the maximum fare is around Rs.0.
Neeta Tours and Travels provide a number of options in the type of buses like for your to choose from.
Situated on the suburbs of Mumbai, Kalyan is a beautiful city which exudes serenity and tranquillity, much in contrast to its busy and dynamic neighbours. Famous for its splendid historical past, Kalyan holds important historical and cultural evidences in its guise. The city can easily be accessed by rail, road and air from any state in the country and world. Kalyan bus services ply in and outside the city to provide convenience of access to and from any location. The city enjoys excellent bus services by its 3 main bus service providers that include KDMT, NMMT and Godrej Hill Welfare association. These services provide regular busses that connect the city to far away cities as well as nearby villages. Kalyan to Pune, Kalyan to Lonavla and Kalyan to Shirdi are some of the most sought after routes which witness regular Kalyan bus services and frequent Kalyan bus timings.
Vapi is a city located in Valsad district in the southern region of Gujarat. It is placed on the banks of River Damanganga. Vapi is the largest city in the Valsad district and it is the only city connecting two union territories - Daman & Diu and Dadra-Nagar Haveli. The Vapi town originally belonged to the communities of Koli Patel, Desai (Anavil Bramhins) & similar tribal castes. It is now the largest industrial area in Asia in terms of small-scale industries, dominated by chemical industry plants. The presence of large number of industries makes it the most polluted region of the state as well. The National Highway 8 passes through Vapi, linking it to all major cities of India. As Vapi is the only place from where one can visit Daman and Silvassa, visitors from all over frequent the city. Buses are the main means of transport here and many city bus services are available in Vapi.


text:
Spiced Chicken With Honey
|2 Ounce (50 Gram)
|Clear honey
|4 Fluid Ounce (125 Milliliter)
|Prepared mustard
|4 Tablespoon (German)
|1 Teaspoon
|Mild curry powder
|1 Teaspoon
|4 Pound, cut into 8 serving pieces (2 Kilogram)
Melt the butter in a saucepan and stir in the honey, mustard, salt arid curry powder.
Pour half the mixture into a roasting tin.
Place the chicken pieces in the tin and pour over the remaining honey mixture.
Bake in a fairly hot oven(190° C/375° F or Gas Mark 5) for 1 hour or until the chicken is tender.
Baste the chicken with the honey mixture in the tin at least twice during the cooking period.
Transfer the chicken to a warmed serving dish and spoon over any honey mixture in the tin.
Serve hot.
Rate It
Nutrition Rank
Nutrition Facts
Serving size: Complete recipe
Calories 4198 Calories from Fat 2242
% Daily Value*
Total Fat 250 g384.6%
Saturated Fat 86.7 g433.6%
Trans Fat 0 g
Cholesterol 1337.5 mg445.8%
Sodium 3812 mg158.8%
Total Carbohydrates 104 g34.5%
Dietary Fiber 3.9 g15.5%
Sugars 97.8 g
Protein 372 g743.6%
Vitamin A 66.1% Vitamin C 3.4%
Calcium 28% Iron 95.8%
*Based on a 2000 Calorie diet


text:
Jump to navigation
President-elect Donald Trump is about to inherit the most powerful surveillance apparatus in history thanks to unprecedented technological capabilities and a lax legal regime.
We could see a far more ambitious effort to restrict voting access than we might have expected, Wendy Weiser told The Washington Post
President-elect Donald Trump's selection of Senator Jeff Sessions for Attorney General is unsettling for anyone who cares about civil rights.
Despite promises to the contrary, Trump's Washington could turn into as much of an ethical morass as Albany.
Redistricting cases can be head-spinning, and Monday's argument at the Supreme Court in McCrory v. Harris, the latest in a line of contentious election-related disputes out of North Carolina, is no exception.
The Michigan recount may be over before it really started, but it has already raised some important questions about the reliability of our voting machine infrastructure.
Donald Trump is about to inherit the most powerful surveillance apparatus in history. Combining unprecedented technological capabilities with a lax legal regime, his spying powers dwarf anything J. Edgar Hoover could have fathomed.
With a new administration soon to be in the White House, it is unclear what the next four years hold for federal criminal justice reform efforts. Despite this, two notable measures moved forward in Washington last week.


text:
While weeding the garden I was amused to have this little skink (Carlia longipes I think) waiting to see what delicacies I unearthed in the process. It was quite distracting, in a delightful sort of way, to watch his antics and I finally decided to go inside for a camera. Although I mostly couldn't identify what he was eating I did see him rush towards me, impossibly close to focus, and grab a juicy little caterpillar. I have since discovered that while the heavy steps of a person walking will send them into hiding, quiet weeding noises make them curious. I am going to be much slower weeding the garden in future but it is going to be lots more fun with my new friends – I know he is not alone out there because we watch them basking on rocks and paving stones and dashing about grabbing insects. I'm just glad the chooks were still locked up as they also like to "help" in the garden and this story may have had a different ending.
WILD WINGS & SWAMPY THINGSNow that our major restoration projects are complete we are taking more time to simply enjoy the privilege of living in such a beautiful, peaceful and endlessly interesting area. While there are always a few maintenance tasks the work is not onerous and we can take time out to enjoy our walking tracks as well as to sit and simply look around. It is immensely rewarding to observe the growth in the vegetation, watch trees mature and to delight in the variety and number of birds, mammals, reptiles, amphibians, fish and insects both residing on and visiting the property.
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Thread: Why??
09-14-2002, 07:51 PM #1Web Hosting Guru
- Join Date
- Oct 2001
- Location
- Toronto Canada
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- 347
Ok Im going to drop this post here and then run for my life LOL Because I have an idea what the response will be.
No mater what board I visit everyone has this deep hatred for Bill Gates and Microsoft.
Now I must admit I know very little about computers but I know that they cant run with out an operating system and that would be windows.
I have only gotten into computer in the last 5 years (had a late start lol)
But all an all I dont have a problem with windows or IE.
I run win 2000 pro and before that NT4.0 and they both run very well.
I see nothing out there that can hold a candle to windows as of yet, so why are the majority of the people out there against Microsoft?? I would hate to see what a computer would look like with out it.
Love to hear your thoughts
JoeFor a great new forum please click on my weblink.
09-14-2002, 07:59 PM #2Web Hosting Master
- Join Date
- May 2002
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- Modesto, CA
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There is a very large difference from a personal workstation, to a production server.
All too often the pricing schemes, upgrade paths directly affect the IT workers that must support it.
Like the misuse of the TCP stack in windows 98, stick a laptop that cannot gain an IP onto a corporate network and it will make up it's own IP, and the chance of it being a mail server in Oregon serving 3200 Poultry Company Corporate Employees because it just so happened that the IP it made up when not being able to contact the DHCP server was of that Mail Server, no mail.
It goes on and on, Bill Gates has no balls
Production Servers and Workstations need large balls.dotGig
<:<: [Fruit eating linux administrator]
09-15-2002, 01:08 AM #3Web Hosting Master
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- Aug 2002
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- Chandler, Arizona
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- 2,564
the following comments are just my worthless opinion(s):
i think majority of people that dont like him are jealous cause of how succesful he was. i mean come on the man dropped out of harvard (good hting though). the first windows os' was built in a little under like 48 hours. thought i think the reason linux is so common for like servers and stuff is becasue its free...which inturn means more profit. as for work stations i believe windows is used just cause its like the most user friendlt os around.....
just my worthless two cents...-Robert Norton
09-15-2002, 02:46 AM #4Junior Guru
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Microsoft tools are always user friendly and easy to use. That is why it is so popular and it is obvious that people can make some jokes on it. Kudos Bill Gates.


text:
The Number Of Homeless Veterans Dropped Nearly 50 Percent Since 2010
Despite the promising numbers, at least 40,000 veterans went without reliable shelter on any given night in January 2016.By Briana Altergott | August 2, 2016
"We have just about cut veterans homelessness in half. We've helped bring tens of thousands of veterans off the streets, but we're not slowing down. We're going to keep up the momentum," President Barack Obama said.
The Obama administration shared some encouraging news Monday in the fight against veteran homelessness in the U.S.
White House officials said in a press release the number of homeless veterans across the nation has dropped 47 percent since 2010.


text: I really like the sushi here. I've only gotten take-out, but the "cangrejo" (crab) and "langostino" (prawn) tempura rolls were cooked very well, and I love the sweet sauce they they put on the rolls as well. For the amount of sushi that you get for the price compared to some other sushi restaurants, I think its a fair deal.