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June 30, 1941
UNITED STATESv.KRUEGER ET AL.
Appeal from the District Court of the United States for the District of New Jersey; Guy L. Fake, Judge.
Before BIGGS, CLARK, and GOODRICH, Circuit Judges.
CLARK, Circuit Judge.
The present controversy arose from the assessment of a tax deficiency against a corporation for the fiscal years ended March 31, 1919, 1920 and 1921. The assessments were made after the corporation dissolved on July 10, 1922, and after waivers had been singed by one of the directors who served as a dissolution trustee. The validity of these waivers are in question.
We are constrained to disagree with the learned district judge who heard this case. He appears to have followed the early notions of the Board of Tax Appeals.*fn1 Originally, the Board seemed to go out of its way to set aside what are called for short "tax waivers".*fn2 Its opinion showed, in our judgment, the lack of a sound analysis of the question, and it has been in every instance overruled by the appropriate Circuit Court of Appeal. In fairness to the Board, however, it should be said that it has bowed gracefully to controlling authority.*fn3 The cases are collected in 5 Paul and Mertens, Law of Federal Income Taxation § 50.61 Corporation, § 50.64 Corporations in the Process of Dissolution, and in the 1939 Supplement thereto.*fn4
A "statute of repose" for tax claims is plainly wise. The taxpayer benefits by the act of grace*fn5 and the sovereign, of course, desires some limitation on its generous gift of the right to sue. A writer in the California Law Review confirms this thought.
"The soundness of this established legislative policy is not oipen to serious question. The reasons justifying statutes of repose in other fields are fully applicable to federal tax liabilities. Indeed, the very large number of persons affected by the various federal revenue acts, the vital importance of such liabilities in the budgets of business enterprises, and the consequences to taxpayers which may result from failure to compute correctly under a highly complex law and discharge in full their federal tax obligations, combine to make a statute of repose in favor of honest taxpayers a matter of well-nigh imperative necessity.From the point of view of the government, the fiscal desirability and advantage of a reasonable period of limitation on claims and suits for refund of taxes illegally or erroneously collected is too obvious to require comment." Kent, Mitigation of the Statute of Limitations in Federal Tax Cases, 27 California Law Review 109.
Like any other right, it need not be taken advantage of and so may be waived. This is true whether the grant be that of a general statute of limitations or the special condition of a revenue act.*fn6 A waiver may proceed from the high motive of paying even the slothful creditor or it may proceed from the low motive of desiring more time to cut something off the due bill. When the creditor is the Government, the nature of the abstraction seems to preclude altruism. Because of that, perhaps, experience shows a consistent and concerted effort to have these waivers declared nugatory.*fn7 If the taxpayer is disappointed, he inclines to ask back the extra time he wanted in the hope of consolation.
Where the waiver is that of a corporation, the most obvious defense turns upon its inability to act except through human agents. When the corporation is not in esse but on its death-bed, the matter becomes more complicated. It is governed by "local rules of property".*fn8 In New Jersey the directors of a corporation in process of dissolution become "trustees thereof"*fn9 and continue as such unless the Court of Chancery appoints receivers.*fn10 Their powers are broadly defined in the Act. The pertinent sentence reads:
"Upon the dissolution in any manner of any corporation, the directors shall be trustees thereof, with full power to settle the affairs, collect the outstanding debts, sell and convey the property and divide the moneys and other property among the stockholders, after paying its debts, as far as such moneys and property shall enable them." N.J.S.A. 14:13-5.
Liquidating directors are not trustees in the sense of the law of trusts. Professor Fletcher points this out.
"Although the statutes characterize the directors upon dissolution as trustees, they are not trustees of a trust in any true sense of the word. Nor are they officers of the court, but they are merely statutory liquidators. Nor are these statutory trustees receivers unless the statute clearly makes them so." 16 Fletcher, Cyclopedia Corporations § 8175 and authorities there cited.
There arises, then, no question of delegation of powers.*fn11
There is no doubt that the power to waive the statute of limitations in pursuance of tax adjustment is included in the statutory power of the corporation "to settle the affairs" and to "divide the moneys [etc.] after paying its debts." The cases are unanimous in so holding.*fn12 As one Circuit Court of Appeals puts it:
" * * * The power given the trustees of a dissolved corporation to adjust and settle its affairs under the California statute are broad. Such powers, in so far as the payment of debts and adjustment of disputed matters affecting the assets are concerned, are fully as comprehensive as the directors of a corporation would ordinarily exercise during the active life of the organization. Necessarily, there would be included the right in the trustees to use reasonable judgment and discretion in the handling of disputed claims or in the defense of suits, and within such discretion would seem to be the right to waive a statute of limitations." McPherson v. Commissioner of Internal Revenue, 9 Cir., 54 F.2d 751, 753.
The difficulty comes in the manner in which the power is carried out. The corporation of the principal case is a family one. Nearly all of the stock is owned by two families,*fn13 through their ownership of two realty companies.*fn14 The directors, both before and after the dissolution in 1922, are members by blood or marriage of those two families. Of the four surviving, only one*fn15 has been in any way active. He very naturally is the son of the founder and first president of the brewing company. He alone of the surviving trustees signed the income tax returns filed by the taxpayer for 1918, 1919, 1920, 1921 and 1922. He represented the corporation in a conference held in Washington in the attempt to settle the disputed deficiency assessments. He and the assistant secretary of the company signed the waivers and affixed the corporate seal thereto. On the other hand, all the trustee-directors voted for a resolution appointing a banker, who was an executor of one*fn16 of the estates concerned, an attorney in fact for the corporation in these tax matters. This banker attended the conferences in Washington already referred to. Furthermore, one of the trustees, along with William C. Krueger, signed the check made in payment of the taxes in controversy.
The execution of the waivers is not the act of the trustees on dissolution. We think, however, that they are bound under settled principles of the law of agency. The liquidators both can and must act through others.The principles governing their agents should not differ from those applicable to the agents of the corporation itself.*fn17 To say otherwise, confuses the execution of a power with its extent.*fn18 Those winding up a corporation are limited in what they can do, but within those limitations, they can carry on business as usual. That business surely clothes the fiscal manager of a corporation with implied power to do everything reasonably necessary to reduce its liability. To bring about such reduction requires the time grantable only by the Government on waiver of limitations.*fn19 We do not need, therefore, to fall back upon apparent scope of authority,*fn20 or still less upon burden of proof,*fn21 the corporate seal as prima facie evidence of authorization,*fn22 and some far-fetched idea of estoppel*fn23 or presumption of acquiescence.*fn24
Because he held the waiver invalid, the learned trial judge did not pass upon the plaintiff's second count. In this count the plaintiffs asked for a reduction in their assessment in accordance with an amendment to the claim for refund filed August 11, 1932. The amendment asserted that the taxpayers were entitled to additional deductions for obsolescence of their tangible properties. But the taxes for which recovery by this amendment is sought were paid December 15, 1926. The period for filing claims expired, therefore, on December 15, 1930.*fn25 We rather gather from the briefs, the argument, and the record that the matter of this second count is not pressed with any great zeal. This, we think, is sound.Plainly, the repose of limitation is not to be disturbed by the evasion of an amended pleading.*fn26 It is true that the early strict rule has been modified to conform with the reason for the repose. So, amendments are not denied when the earlier pleadings have put the adverse party on notice of all pertinent facts.*fn27 The greater flexibility of administrative procedure may even further broaden the rule. It does not go to the extent, however, of permitting amendments except where there is some relation between the amendment and the original claim.*fn28 Only by the existence of such relation would the basis of the new claim have been disclosed in the investigation of the original claim.*fn29 Obsolescence of physical properties, the issue of the second count, and the validity of corporate waivers could hardly be at more distant poles.
The judgment of the district court is reversed.
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text: I am a CFA Charterholder and a management consultant in corporate finance and control. I am a Partner of GEA Consulenti di Direzione, an Italian consultancy boutique providing services to several of the most famous Italian companies. I help clients:- define their business plans- improve their economics and financials in several ways - NWC optimization, pricing and profitability analysis, cost reduction- make strategical and due diligence analysis- design financial planning and management reporting models


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Brock Elliott had 10+ years of experience working in the auto auction industry and always hoped to one day operate his own auto auction company.
In 2012, Brock began pursuing possible locations and available space. He met with a local lender who referred him to Kim Jenkins, management consultant at Morehead State University's Ashland Small Business Development Center (SBDC).
The Ashland SBDC has been providing small business consulting services free-of-charge in downtown Ashland for nearly 30 years.
Brock met with Jenkins about securing a loan to open an auto auction in the Ashland area. He had located some commercial property for lease on Slone Court in Ashland/Cannonsburg, Kentucky. Jenkins assisted him with business planning, financial forecasting, and loan packaging. As plans were discussed, it became necessary to calculate his anticipated start-up costs which included fencing, garage doors, decks, lighting, signage, sound system, furnishings, office equipment, etc… Jenkins also helped him project estimated sales/income potential and overhead expenses.
In the months that followed, she worked with him to prepare three-year cash flow/profit-loss financial projections and SBA loan paperwork for submission to a local bank. In March 2013, he was approved for SBA financing, and the grand opening of Bigg Deals Auto Auction was conducted on June 6. The auction is conveniently located ¼ mile past Wal-Mart on Rt. 60; turn at Freedom Homes; Bigg Deals is the white building next to Holiday Inn Express.
The services we received from Kim Jenkins and her staff were exceptional. They were very friendly and available to answer all our questions. Thank you for all your help!
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Their slogan is "Bigg Deals Auto Auction . . . where every deal is a BIGG deal". Brock and his wife, Lori, invite you to experience their upbeat, fast-paced, and enjoyable car auction every Thursday evening at 6:30 PM.
For more information and details about their auto auctions, call (606) 929-5505 during Tuesday-Friday between 10:00 AM – 3:00 PM.
LEXINGTON, Ky., (Oct. 18, 2016) –The Office of Veterans Business Development recognized Patricia Krausman, director of the Elizabethtown Small Business Development Center, as one of the six most outstanding instructors for the 2016 Boots 2 Business program.
Boots to Business is an entrepreneurial education and training program offered by the U.S. Small Business Administration. It is a training track within the U.S. Department of Defense's Transition Assistance Program. The curriculum provides valuable assistance for transitioning service members who are exploring business ownership or other self-employment opportunities. The program leads them through the key steps for evaluating business concepts and providing the foundation required to develop a business plan. In addition, participants are introduced to Small Business Administration partners and resources.
The recognition was based on the instructors' contributions and dedication to the program and to service members, veterans and spouses in their business ownership endeavors. Nominations for this achievement came from Small Business Administration offices across the country.
Krausman has provided business management consulting and training for more than 20 years. In 2009, she developed and served as the director of the Kentucky Small Business Development Center's Veterans Assistance Program, the resource for veteran business support and advocacy. Additionally, she was chosen as A Veteran's Small Business Advocate of the Year in 2013 by the Kentucky Small Business Administration. She takes an active role in her work and advocacy, serving as a member of the Kentucky Commission on Small Business Advocacy, the Lincoln Trail Workforce Development Board and the Governor's Veterans Interagency Task Force. She was awarded the prestigious Kentucky Association for Economic Development Allied Professional of the Year in 2014.
"The Kentucky Small Business Development Center has a long-standing commitment to veterans and veteran-owned businesses. Boots 2 Business is a program specifically designed by the Small Business Administration and its resource partners to ensure that veterans have expert guidance and direction in their path to entrepreneurship," Krausman said. "It's an honor to be included in the recognition of outstanding instructors for the national SBA Boots 2 Business program. Veterans are exceptional entrepreneurs, and it is rewarding to have the opportunity to support them in their successful transition to small-business ownership."
The Kentucky Small Business Development Center, part of the University of Kentucky College of Agriculture, Food and Environment, is a network of 13 offices located throughout the state. The center helps existing and start-up businesses succeed by offering high quality, in-depth and hands-on services. KSBDC is a partner program with the U.S. Small Business Administration. For more information on KSBDC services, visit their website, http://www.ksbdc.org/ .
Photo provided by the Kentucky Small Business Development Center –Patricia Krausman. ©KSBDC
Writer: Roberta Meisel , 859-257-7668
UK College of Agriculture, Food and Environment, through its land-grant mission, reaches across the commonwealth with teaching, research and extension to enhance the lives of Kentuckians.
LEXINGTON, Ky. – In anticipation of the many business opportunities that could stem from the construction of a new federal prison in Roxana, the Kentucky Small Business Development Center, in partnership with Letcher County Fiscal Court, is sponsoring When Opportunity Knocks, a luncheon and resource fair from 11 a.m. to 1 p.m. EDT June 22 at the Pine Mountain Grill in Whitesburg.
During lunch, local business owners will share how they answered the knock of opportunity and found success. The event is free and seating is limited; preregistration is required. Reservations can be made online at http://tinyurl.com/j9rdjtf .
At the event, organizers will discuss a three-part series of training events. Series topics will include general business and government contracting. The first event will take place 6 p.m. Tuesday, July 12 at the Whitesburg campus of Southeast Kentucky Community and Technical College. Training will also take place at 6 p.m. July 26 and August 9. Prior to each training event, a resource fair will begin at 4 p.m.
For more information, visit http://www.ksbdc.org/moving-forward-letcher-county or email Shawn Rogers at firstname.lastname@example.com .
KSBDC, part of the University of Kentucky College of Agriculture, Food and Environment, is a network of 13 offices located throughout the state. The center helps existing and start-up businesses succeed by offering high quality, in-depth and hands-on services. KSBDC is a partner program with the U.S. Small Business Administration. For more information on KSBDC services, visit their website, http://www.ksbdc.org/ .
Other partners include: Kentucky Small Business Development Centers at Pikeville and Ashland, Southeast Small Business Development Center, Small Business Administration, Southeast Kentucky Community and Technical College, Kentucky Procurement Technical Assistance Center, Southeast Kentucky Economic Development, Kentucky Highlands Investment Corporation, Mountain Association for Community Economic Development, Kentucky Innovation Network – Pikeville , Kentucky River Area Development District, Eastern Kentucky Concentrated Employment Program, Federation of Appalachian Housing Enterprises Inc. and Kentucky Finance and Administration Cabinet – Minority and Women Business Enterprise Certification.
LEXINGTON, Ky., (May 3, 2016) - Kentucky's finest small businesses and the small-business community were celebrated in the Capitol Rotunda in Frankfort during Kentucky Celebrates Small Business, an awards ceremony presented by the Kentucky Small Business Development Center and the Kentucky District Office of the U.S. Small Business Administration May 3.
Gov. Matt Bevin opened the awards ceremony by signing a proclamation recognizing National Small Business Week in the state.
"The vibrant entrepreneurial spirit in the commonwealth is a fundamental force driving Kentucky's economy and creating valuable jobs for our communities," Bevin said. "I understand, from personal experience, the sacrifice it takes for small business owners to survive. Every day they strive anew to secure a better life for their customers, their employees, their families and themselves. I am grateful to these men and women across Kentucky for taking the risk necessary to succeed."
WLEX-18 chief meteorologist Bill Meck served as emcee, along with his wife, Connie, whose small business, Sign Language Network of Kentucky, provided sign language interpretation for the event.
The Kentucky Small Business Development Center presented Kentucky Pacesetter awards to six businesses. Winners were chosen based on how they are changing Kentucky's economic landscape by introducing innovative products, increasing sales and/or production, boosting employment and serving their communities.
This year's outstanding Kentucky Pacesetters are D&D Shoe Company, Mayfield; Ingram Brothers, LLC, Morgantown; JSB Industrial Solutions, Inc., Tollesboro; Maynard Studios, Inc., Lawrenceburg; Trunnell's Farm Market & Family Fun Acre, Utica; Flavorman and Distilled Spirits Epicenter, Louisville.
"We owe so much to the small businesses across the commonwealth that make our economy strong and diverse. It is a pleasure to recognize them and say thank you," said Becky Naugle, KSBDC state director.
Each year, the U.S. Small Business Administration recognizes outstanding small businesses and entrepreneurs with awards across the country. The Small Business Person of the Year winner from each state will be acknowledged at both regional and national levels.
The 2016 Kentucky Small Business Administration award winners are:
Kentucky Small Business Person of the Year: David Dafoe, founder and CEO of Flavorman and Distilled Spirits Epicenter, Louisville
Kentucky Southeast Region 8(a) Graduate of the Year: Kathy Mills, president and CEO of Strategic Communications, Louisville
Kentucky Financial Services Advocate of the Year: Bill Fensterer, president and CEO of Capital Access Corporation, Louisville
Kentucky Minority-Owned Small Business of the Year: Harsha Wijesiri, president of Integrated Engineering, LLC, Lexington
Kentucky Veteran-Owned Small Business of the Year: Scott Matheny, president of Semper Tek, Lexington
Kentucky Woman-Owned Small Business of the Year: Desiree Sloan Harmon, founder and owner of Club Fit Studio, LLC, Paintsville
"The creative genius that drives our commonwealth forward lives in the minds of our entrepreneurs. This year we are honoring entrepreneurs from the far corners of Kentucky. We are deeply grateful for what they have done to sustain the economic vitality of large and small communities," said Ralph Ross, district director of the Kentucky office of the U.S. Small Business Administration. "We are also grateful for our local, state and federal partners who work with us to help these entrepreneurs along their way."
The Kentucky Small Business Development Center, part of the University of Kentucky College of Agriculture, Food and Environment, is a network of 13 offices located throughout the state. The center helps existing and start-up businesses succeed by offering high quality, in-depth and hands-on services. KSBDC is a partner program with the U.S. Small Business Administration. More information on KSBDC services can be found on their website, http://www.ksbdc.org/ .
Writer: Roberta Meisel, 859-257-0104
UK College of Agriculture, Food and Environment, through its land-grant mission, reaches across the commonwealth with teaching, research and extension to enhance the lives of Kentuckians.


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Vaniqa Cream 13.9% and/or Equivalents
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Marketed as Vaniqa Cream 11.5% in United Kingdom
Manufactured by: Almirall Ltd
This product is offered for sale by Express Dispense Limited of United Kingdom
From $3.18 USD/gram
CAN NOT BE SPLIT Must be taken in existing form.
No Generic Alternative Available
No generic alternative is available for this drug.
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No generic alternatives are available for this drug.
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mr. Boho tones it down a notch with their Transparent Brera Sunglasses. Work this unisex style with office or off-duty wardrobes for simple daytime dressing. FYI, each purchase donates a percentage to a great cause, Save the Children - responsible fashion at its finest.
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Sky Sports for iPad
By Sky UK Limited
Open iTunes to buy and download apps.
Just like Zlatan, Sky Sports for iPad is free and has won a shedload of awards (well, at least one). It still brings you the best breaking news from Sky Sports News HQ and all the fixtures, results and tables.
Sky Sports for iPad is at its best on match/race day, enhancing your viewing experience with interactive Multi-Screen features and the ability for you to pick your personalised news feeds.
Watch live
Customers with a Sky Sports subscription can log in with their Sky iD to stream up to 7 Sky Sports channels live - Sky Sports 1, 2, 3, 4 and 5, plus Sky Sports F1 and Sky Sports News HQ.
And for the first time, all our users can watch goals and highlights from the Premier League for FREE. Non Sky Sports subscribers need to log in using a free Sky iD. Non-Sky Sports subcribers still need a free Sky iD but they'll have to wait till 10pm each match day for Premier League content (sorry!).
Enhanced viewing
Watching Sky Sports News HQ is even better on the iPad App. You can stream the channel live, view the top stories from each day and interact via social media and daily polls. Plus, you can enjoy live and in-depth football statistics with form guides, player profiles, live match stats and more.
Second screen experience
Put yourself in the centre of the action – just like Paul Pogba – with our second-screen companion experiences. We have more on-board cameras than ever before for the 2016 F1 season, plus heat maps, match stats, highlights and more for the Premier League. There's also simultaneous multi-camera coverage of golfs biggest tournaments, there's an array of features to enhance your viewing experience.
Our second screen companion coverage includes;
- 126 Premier League games for the Sky Sports in 2016/2017 season
- World Cup 2018 Qualifiers
- The full 2016 Formula 1 Season
- PGA Tour Golf events, The US Masters, The Open and Ryder Cup
Personalise your app
You can pick the news you want on your home page. Choose from your favourite 4 teams from Football, Cricket, Rugby Union and Rugby League
Team pages for:
- Every team in the Premier League, Sky Bet Championship and Home Nations
- Every cricket team in the Specsavers County Championship Divisions 1 and 2, and internationals
- Every team in the Six Nations and Aviva Premiership
- Every team in First Utility Super League
How do I get the app?
Lucky customers with a Sky Sports subscription can enjoy an access-all-areas experience to Sky Sports for iPad with access to all of the above.
Customers with Sky Sports News HQ only in their Sky or Virgin Media TV pack can enjoy access to selected parts of the app (excludes access to any live channels not included in TV subscription).
Don't have Sky Sports or Sky or Virgin Media?
Subscribe today - you know it makes sense - to stream Sky Sports News HQ, enjoy the live data streams through the Sky Sports Event Centres and interactive news coverage.
Please note the £4.99 subscription only includes access to the Sky Sports News HQ channel. No other live streams are included.
Additional mobile network and/or WiFi charges may apply.
Please note: The Live TV feature and selected Video on Demand content is only available in the UK and Ireland.
Sky's privacy notice explains how Sky uses your information. You can view this notice at: www.sky.com/privacy
The terms and conditions have been amended to reflect the above changes to the app. Please read them carefully before using the app. For full terms see: http://www.skysports.com/terms-and-conditions/12930/10499584/sky-sports-for-ipad-terms-and-conditions
PLEASE NOTE: This app no longer supports iOS7 please upgrade to iOS8 or higher to get the full experience from this app.
What's New in Version 10.2
Support for iOS 10
iPad Screenshots
Customer Reviews
Very Poor
This app makes me wish BT Sport had all the rights to the football.
Can't go full screen when watching live football (WHY??) but can when a match is not on. Ads are full screen
Can't watch the match using split screen on iPad.
Can't watch the match on a small, minimised screen so you can do other things at the same time (because no split screen)
All of the above can be done with the bt sport app.
Sky app developers, seriously, just go and look at their app and copy the features. They work. Well.
The only reason this review isn't 1 star, is because the images and audio actually plays. I genuinely don't think the any of app developers use this app themselves.
Hurlers Bonanza
If paradise was an app, this would be it. I even wanted to catch up with the hurling once, and I did. Great app, good vibrations. Really puts Wiltshire on the map. Thank you Sky, for adding value to my life.
Used to be a great app. Then it forces us to update and now us very slow. Can't read news articles and about to give up using it. Like many apps. Start great no need to change but to justify salaries I suppose they change it and usually for the worse.
- Free
- Category: Sports
- Updated: 12 September 2016
- Version: 10.2
- Size: 245 MB
- Language: English
- Developer: Sky UK Limited
- © Sky UK Ltd
Compatibility: Requires iOS 8.0 or later. Compatible with iPad.
Top In-App Purchases
- Sky Sports for iPad£4.99


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A consortium that includes two Maori tribes is reportedly set to make an offer for Transpacific Industries Group's New Zelanad waste management unit, which is also courted by private equity major Carlyle.
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March 16, 2012
LIBERTY MUTUAL INSURANCE COMPANY, PLAINTIFF,v.(MAD/DEP) CONMAS, INC., CONSOLIDATED MASONRY CONTRACTORS, INC., STEVEN TAYLOR AND MAUREEN TAYLOR, DEFENDANTS.
Liberty Mutual Insurance Company ("plaintiff" or "Liberty") commenced the within action against defendants for breach of a General Agreement of Indemnity ("Agreement"). Specifically, plaintiff asserted causes of action for breach of contract, common law indemnity, specific performance and attorneys' fees. Familiarity with the background in this case is assumed based on this Court's previous Memorandum-Decision and Order. See Liberty Mutual Ins. Co. v. Conmas, Inc., 10-CV-0717, Dkt. No. 25 (October 20, 2011) (Memorandum-Decision and Order). In the prior Memorandum-Decision and Order, the Court granted plaintiff's motion for summary judgment against defendant and awarded plaintiff $814,146.61 in damages including post judgment interest. However, due to insufficient evidence, the Court directed plaintiff to reapply for an award of attorneys' fees. On November 18, 2011, plaintiff timely filed the within motion with documentation of their costs and fees. (Dkt. No. 27). Defendants have not responded.
"Under New York law, a contract that provides for an award of reasonable attorneys' fees to the prevailing party in an action to enforce the contract is enforceable if the contractual language is sufficiently clear." NetJets Aviation, Inc. v. LHC Commc'n, LLC, 537 F.3d 168, 175 (2d Cir. 2008). A provision for indemnification of attorneys' fees will be enforced but only if it is unmistakably clear that the parties intended to provide for payment of attorneys' fees relating to disputes between themselves. Mid--Hudson Catskill Rural Migrant Ministry, Inc. v. Fine Host Corp., 418 F.3d 168, 178--79 (2d Cir.2005).
The relevant portions of the agreement herein provide:
The indemnitors shall exonerate, hold harmless, indemnify and keep indemnified the Surety from and against any and all liability for losses, fees, costs and expenses of whatsoever kind or nature including but not limited to pre- and post-judgment interest at the maximum rate permitted by law accruing from the date of a breach of this Agreement or a breach of any other written agreements between or for the benefit of the Surety and the Indemnitor(s) and/or Principal(s) (hereinafter referred to as "Other Agreements"), court costs, counsel fees, accounting, engineering and any other outside consulting fees and from and against any and all such losses, fees, costs and expenses which the Surety may sustain or incur: (1) by reason of being requested to execute or procure the execution of any Bond; or (2) by reason of the failure of the Indemnitors or Principals to perform or comply with any of the covenants and conditions of this Agreement or Other Agreements; or (4) in enforcing any of the covenants and conditions of this Agreement or Other Agreements.
If the Surety determines, in its sole judgment, that potential liability exists for losses and/or fees, costs and expenses for which the indemnitors and Principals will be obliged to indemnify the surety under the terms of this Agreement or any Other Agreements, the indemnitors and/or Principals shall deposit with the Surety, promptly upon demand, a sum of money equal to an amount determined by the Surety or collateral security of a type and value satisfactory to the Surety, to cover that liability, whether or not the Surety has: (a) established or increased any reserve; (b) made any payments; or (c) received any notice of any claims thereof. . . . the vouchers and/or evidence of any such payments made by the Surety shall be prima facie evidence of the fact and the amount of the liability to Surety.
This provision is broad enough to provide for attorneys' fees, costs and disbursements incurred by plaintiff as a result of the breach of the Agreement. See Abramo v. Shaw, 2008 WL 150458, at *3 (N.D.N.Y. 2008). Moreover, defendants did not oppose plaintiff's summary judgment motion and have not submitted any opposition or objection to the payment of attorneys fees. Without any objection from defendant regarding the parties intent, the Court is compelled to find that the contractual language regarding fees is sufficiently clear to warrant an award to plaintiff. See Am. Motorists Ins. Co. v. United Furnace Co., Inc., 1990 WL 9321, at *1 (S.D.N.Y. 1990 (there is no serious question that there is an agreement between the parties for the payment of attorneys' fees).
Having determined that the contractual provision is clear, the Court turns to the reasonableness of the fees. In determining a reasonable fee, a court must decide "what a reasonable paying client would be willing to pay" for the legal services provided, or in other words, the appropriate market rate for counsel. Arbor Hill Concerned Citizens Neighborhood Ass'n v. County of Albany, 493 F.3d 110, 112 (2d Cir.2007), amended on other grounds, 522 F.3d 182, 184 (2d Cir. 2008). The prevailing community is the district in which the court sits.
Luciano v. Olsten Corp., 109 F.3d 111, 115 (2d Cir. 1997). In determining what is reasonable, the following factors are useful:
(1) the time and labor required; (2) the novelty and difficulty of the questions; (3) the level of skill required to perform the legal service properly; (4) the preclusion of employment by the attorney due to acceptance of the case; (5) the attorney's customary hourly rate; (6) whether the fee is fixed or contingent; (7) the time limitations imposed by the client or the circumstances; (8) the amount involved in the case and the results obtained; (9) the experience, reputation, and ability of the attorneys; (10) the "undesirability" of the case; (11) the nature and length of the professional relationship with the client; and (12) awards in similar cases.
Arbor Hill Concerned Citizens Neighborhood Ass'n, 522 F.3d at 186 n. 3.
Here, plaintiff requests fees associated with its efforts in the instant matter for services rendered by Ernstrom & Dreste, LLP. Plaintiff seeks "total legal costs" of $60,247.00 including $58,884.00 in attorneys' and paralegal's fees and $1363.00 in costs. Plaintiff submitted a schedule representing the legal time incurred as follows:
Attorney Matthew D. Brown 147.4 hours x $195.00/hr = $27,144.00 Attorney Theodore M. Baum 127.7 hours x $225.00/hr = $28,248.00 Attorney Thomas K. O'Gara 38.2 hours x $145.00/hr = $4,132.50 Paralegal Lisa M. Schwarz 3.9 hours x $85.00/hr = $323.00 Paralegal Laurie A. LoMonaco 4.7 hours x $85.00/hr = $399.50 Total = $60,247.00*fn1 Attorney Baum asserts that he has over twenty years experience in the area of construction and surety work. The record does not contain an affidavit or any evidence with regard to the experience of attorneys Brown or O'Gara. However, the hourly rate charged by both attorneys is within the acceptable hourly rate within this District. See Jimico Enter., 2011 WL 4594141, at *10 (in this District, cases have upheld an hourly rate for a partner of between $250 and $345).
Defendants do not object to these fees as uncollectible, unreasonable, or should "shock the conscience" of the Court. See First Nat. Ins. Co. of Am. v. Joseph R. Wunderlich, Inc., 358 F.Supp.2d 44, 57 (N.D.N.Y. 2004). The Court finds the hourly rates sought to be reasonable. As to the number of hours, plaintiff asserts that a total of 321.9 hours were spent on this matter (313.3 in attorney time and 8.6 in paralegal time) from March 2010 until the present. "[T]o determine whether time for which reimbursement is sought was reasonably spent, the court must evaluate the tasks and the time documented in counsel's contemporaneous time records in light of its general experience and its experience with the case." DLJ Mortg. Capital, Inc. v. Act Lending Corp., 2008 WL 5517589, at *7 (S.D.N.Y. 2008) (citing New York State Ass'n for Retarded Children, Inc. v. Carey, 711 F.2d 1136, 1146-48 (2d Cir. 1983) (a fee application must be supported by contemporaneous time records that "specify, for each attorney, the date, the hours expended, and the nature of the work done)). Having reviewed counsel's billing statements and Attorney Baum's affidavit, the Court finds that counsels' hours associated with pursuing this action are supported by contemporaneous time records that show, for each attorney, the date, the hours expended, and the nature of the work done. Time was expended and recorded to the tenth of the hour. Moreover, in addition to bringing the within action, due to defendants' breach, counsel avers that over the course of nearly two years, the legal work also included working with each obligee, "to ensure all ConMas work was completed", negotiating with project owners regarding punch list work and unfinished work, defending legal actions on plaintiff's behalf on ConMas projects. Based upon the work performed and the experience of counsel, the Court finds that all recorded time is reasonable.
Plaintiff also seeks reimbursement for costs in the amount of $1,363.41. Plaintiff has submitted a statement identifying its costs as follows:
Filing Fees $747.60 Service of Process $230.00 Research $.64 Photocopies $116.80 Express Mail $96.86 Telephone $1.99 Travel $172.52 Total = $1,363.41*fn2 Therefore, the Court grants plaintiff's request for costs.
It is hereby ORDERED, that plaintiff's motion for attorneys' fees and costs (Dkt. No. 27) is GRANTED. Plaintiff is entitled to recover $58,884.00 in attorneys' fees from defendants and $1,363.41 in costs from defendants; it is further
ORDERED that the Clerk is directed to enter judgment for attorneys' fees and costs in the amount of $60,247.41.
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Bergin Fruit and Nut Company, Turkish Jumbo Apricots, 16 oz
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- Product Code: BFN-03079
- UPC Code: 020526030794
- Package Quantity: 16 oz
- Dimensions: 4.8 x 4.4 x 2.5 in, 1 lbs (0.45 kg)
|Combo Discount:
|- $3.00
- Kosher
- Eat Nuts for Health
Bergin Fruit and Nut Company, Inc. creates and distributes healthy food products, specializing in fresh produce, nuts, trail mixes, and treats. A family owned business since 1951, located in St. Paul, Minnesota. Bergin has been a part of the community it serves for more than 60 years.
Other Ingredients
Apricots (Turkey), sulfur dioxide.
Processed on shared equipment with peanuts, tree nuts, soy, milk, egg, or wheat products.
|Supplement Facts
|Serving Size: 5 pieces
|Servings Per Container: 16
|Amount Per Serving
|% Daily Value*
|Fat Calories
|Total Fat
|0 g
|Saturated Fat
|0 g
|Trans Fat
|0 g
|0 mg
|5 mg
|Total Carbohydrate
|17 g
|Dietary Fiber
|3 g
|11 g
|1 g
|Vitamin A
|Vitamin C
|* Percent Daily values are based on a 2,000 calorie diet.
The aprocots taste good and I like them very much. But why the web lists as "Organic" in Chinese?No "organic" found in English website and outer packing. 味道不错,但外包装及英文网页上并未注明是"有机"杏干。
Posted by 5204257431265239939 on Dec 04, 2016
I bough this peaches and they are fresh .
Posted by 4638229664615484357 on Oct 25, 2016
I like this product. Eating it every evening with dryed prunes and figs. Very important recepie, look online if you want.
Posted by LOJOYU on Oct 09, 2016
包裝就如圖上的透明塑袋。沒見面這麼薄的塑袋。皺摺處還有尖角處易破。感覺不大安心。 補評: 吃了半袋。2/3都是苦的。有人和我一樣嗎?
Great taste
Posted by 4745125418478897668 on Aug 17, 2016
Yummy, yummy, yummy!!!
Wish that these were unsulphered.
Posted by mirindalikethedrink on Oct 27, 2015
Very good but wish that they were un-sulphered.


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Guardians of the Galaxy [x] + spaceships
Guardians of the Galaxy [x] + spaceships
"Drax. A.K.A. The Destroyer - a legendary warrior who lost his entire family at the hands of Ronan."
Guardians of the Galaxy + Purple
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Prizes for Winner
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Okie dokie, reblog away and good Luck! ^u^
This is possibly the only way to get me back online so LET'S DO THIS GUYS! :D
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Runner-ups receive:
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So yeah, that's it! ^u^ I hope you've all been having a wonderful summer/holiday so far! (っ˘ڡ˘ς)
That's right, May's about to hit us all like a vibranium shield to the face, so it's about time we find us a new blog of the month!
- Mbf Kelly and Chelsea
- Check out our April BOTM!
- Reblog this post until April 30th (you can like for bookmarking but it won't count as an entry)
- Must reach 30 notes or we wipe this from your memory
What we're looking for
- Must be a fandom blog that posts some Marvel
- Nice, clean theme with tagging system
- No members of Hydra, sorry
Winner will receive
- +f from both of us, if not already
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- Solo promos whenever you'd like from either of us
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(must be willing to become our brainwashed private assassin to claim)
3 runners up will receive
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- A spot on our updates tabs for the month of May
- Two group promos throughout the month
- A jar of our post-Cap 2 tears
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text: Jon Stewart Is In Awe of the Mars Rover Like the Rest of UsMichael Hession8/07/12 6:40pmFiled to: CuriosityMars Roverwatch thisThe Daily ShowJon StewartMarsRoverSpaceNasa128EditPromoteShare to KinjaToggle Conversation toolsGo to permalink The Mars Rover Curiosity has been a huge success thus far, inducing cheers and high kicks across the nation. Jon Stewart is just as excited. Advertisement The bits above that we cut from this episode of The Daily Show are only a fraction of the humorous riffing that Stewart engaged in last night, so follow the link and watch the rest. Nerd jokes and childlike glee abound. [The Daily Show]Gear from Kinja DealsWhich Box Spring Should I Buy For My Casper, According to Casper? These Are Your Five Favorite Desktop Computer SpeakersA Trio of OXO Kitchen Accessories Have Never Been CheaperReply128 repliesLeave a reply


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how much do you love these looks? and especially this one's hair?
3 comments on "sonia rykiel."
love the bright pinks + yellows! xoxo jillian:: cornflake dreams
Yes to hot pink shorts! Sometimes shopbop does it just right (and when they don't, it's hilarious)
ahh love sonia rykiel! such cute stuff! just came across your blog and love it! http://www.fashionifancy.com


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text:
Miki's Skarmory
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This Skarmory is a Steel/ -type Pokémon owned by Miki.
Miki trained her Skarmory well, so she sought out for tougher challenges. She met Brock and Ash and challenged them to a fight. Skarmory was strong enough to defeat Brock's Vulpix and it nearly defeated Ash's Cyndaquil as well. However, Ash trained his Cyndaquil well and defeated Skarmory, causing Miki to compete in the Gyms.
Known moves
|Hot Matches!
|Fury Attack
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|Steel Wing
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|+ indicates this Pokémon used this move recently.*
- indicates this Pokémon normally can't use this move.


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text: MainStoriesSpine surgery in December, Triathlon in June, and an athlete with Down Syndrome –– a documentary about grit, family and improbable friendship. Spine surgery in December, Triathlon in June Richard Dobbs and Didi Dobbs | May 06, 2014 | North America: Connecticut Sean Bogart and his friend, Troy Sundwall, will be the only two triathletes from Connecticut competing in the 2014 Special Olympics USA Games this June in Princeton, N.J. Their friendship is a focus of the upcoming feature documentary, "Sean So Far", which is being made by filmmakers Richard and Didi Dobbs. With 28 years of footage, this story about Down Syndrome, perseverance, family and friendship will culminate with Sean and Troy's experience at the 2014 Special Olympics USA Games. About Me:Richard has been a member of the Directors Guild of America since 1998 and has directed 35+ episodes of Law & Order and Law & Order: SVU, and multiple episodes of various TV dramas, including The Cleaner for A&E. In 2013, he was won Best Director of a short film at The Boston International Film Festival. Didi recently co-wrote the award winning short comedy, "Local Commercial", which has been very active on the film festival circuit. She and Richard have teamed up as writing partners on many short films, including a short documentary about sexual assault, "Duty Trumps Doubt". She is a painter and cartoonist. Video:Watch video SEAN SO FAR preview on YouTubeRelated:See a preview of the film on Vimeo Read More Stories Remembering Billy Quick, Whose Name Said it AllChristy WeirRealising that the r-word is not a laughing matterAnonymousI never was someone who openly said the r-word in order to shame or insult another human being. But I would occasionally laugh or join in with a joke.I'm Proud To Still Be At School!Phetsile NgubeniAchieving Their Personal Best: A Coach's Story from SwazilandSabelo DlaminiMy friend Tony Alaina TorkelsonWhen I was a kid I used the r-word frequently even picking on kids that were different....that is until I met Tony.Traditional Leaders in Malawi Support Family Health ForumsRomi ReineckePablo Ulises Lázaro: Successes of a mother and her sonLeilani GonzalezHe no longer fears dentistsGenevieve JiangVisiting a dental clinic made Bhavya Jain very anxious. Special Olympics helped.From shy and isolated, to confident leaderGenevieve JiangBefore Punsara Dissanayake joined Special Olympics Serendib, she was reluctant to attend school as she feared being bullied.Medical help gave her winning edgeGenevieve JiangJohn Lucas: From Introvert to Spokesman in BrazilCaroline ChevatA Special Olympics athlete took part in the signing of an agreement between Special Olympics and the International Volleyball Federation.Do You Have A Story to Share?Share Your Story More Stories


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January 22, 2009
FERNANDO FONTANEZ, PLAINTIFF,v.JOHN CORNIER, DEFENDANT.
Before the court is defendant's motion for summary judgment. For the reasons explained below, the motion is granted.
This is a civil rights action brought pursuant to 42 U.S.C. § 1983. Pro se plaintiff Fernando Fontanez complains that he was falsely arrested on June 7, 2006, and that defendant John Cornier, a Special Agent for the Illinois State Police, caused the arrest "by initiating an investigative alert negligently purporting that" plaintiff had threatened Governor Rod Blagojevich.
Defendant now moves for summary judgment.
A. Summary Judgment Standards
Summary judgment "should be rendered if the pleadings, the discovery and disclosure materials on file, and any affidavits show that there is no genuine issue as to any material fact and that the movant is entitled to judgment as a matter of law." Fed. R. Civ. P. 56(c). In considering such a motion, the court construes the evidence and all inferences that reasonably can be drawn therefrom in the light most favorable to the nonmoving party. See Pitasi v. Gartner Group, Inc., 184 F.3d 709, 714 (7th Cir. 1999). "Summary judgment should be denied if the dispute is 'genuine': 'if the evidence is such that a reasonable jury could return a verdict for the nonmoving party.'" Talanda v. KFC Nat'l Mgmt. Co., 140 F.3d 1090, 1095 (7th Cir. 1998) (quoting Anderson v. Liberty Lobby, Inc., 477 U.S. 242, 248 (1986)).
The court will enter summary judgment against a party who does not "come forward with evidence that would reasonably permit the finder of fact to find in [its] favor on a material question." McGrath v. Gillis, 44 F.3d 567, 569 (7th Cir. 1995). Once the moving party has supported its motion for summary judgment, the "opposing party may not rely merely on allegations or denials in its own pleading; rather, its response must--by affidavits or as otherwise provided in [Rule 56]--set out specific facts showing a genuine issue for trial." Fed. R. Civ. P. 56(e)(2). If the adverse party does not so respond, "summary judgment should, if appropriate, be entered against that party." Id.
Local Rule 56.1 of the Northern District of Illinois requires the moving party to file a statement of material facts as to which he contends there is no genuine issue and that entitle him to a judgment as a matter of law. N.D. Ill. L.R. 56.1(a)(3). The local rule also requires the nonmoving party to file a "response to each numbered paragraph in the moving party's statement, including, in the case of any disagreement, specific references to the affidavits, parts of the record, and other supporting materials relied upon." N.D. Ill. L.R. 56.1(b)(3)(B). "All material facts set forth in the statement required of the moving party will be deemed to be admitted unless controverted by the statement of the opposing party." N.D. Ill. L.R. 56.1(b)(3)(C); Metropolitan Life Ins. Co. v. Johnson, 297 F.3d 558, 562 (7th Cir. 2002).
Local Rule 56.2 requires "[a]ny party moving for summary judgment against a party proceeding pro se" to "serve and file as a separate document, together with the papers in support of the motion, a 'Notice to Pro Se Litigant Opposing Motion for Summary Judgment.'" N.D. Ill. L.R. 56.2. The Notice provides pro se litigants information about the nature of a summary judgment motion, what a litigant must do to defeat such a motion, and what is required by Federal Rule of Civil Procedure 56(e) and Local Rule 56.1.
Defendant Cornier served and filed the Notice required by Local Rule 56.2, but plaintiff still failed to file the required response to defendant's Rule 56.1 statement.*fn1 Therefore, pursuant to Local Rule 56.1(b), we deem admitted all of the facts in defendant's submission, which are properly supported by affidavits and documents. Those facts are as follows.
B. Facts Deemed Admitted
Defendant Cornier has been an officer with the Illinois State Police ("ISP") since 1980, and he has been a Special Agent since 2004. Krista Thien, who is not a party to this case, has been an officer with the ISP for twelve and a half years. She was previously a Trooper and is now a Special Agent.
Around May and June 2006, Cornier and Thien attempted to locate the plaintiff in order to speak with him about a letter he had sent to Governor Blagojevich. They were unable to locate him, so on June 6, 2006, they went to the Chicago Police Department ("CPD") station located at 2452 West Belmont and asked the CPD for assistance in locating plaintiff. (Def.'s Rule 56.1 Statement, Ex. B, Aff. of John Cornier; Def.'s Rule 56.1 Statement, Ex. C, Aff. of Krista Thien.)
At Thien's request, the CPD entered an "investigative alert" into their computer system. Thien specifically told the CPD officer who took the information that there was no probable cause for plaintiff's arrest, and this designation became part of the investigative alert. Neither Cornier nor Thien arrested plaintiff or detained him. (Id.) (A CPD officer named John Dabe did eventually arrest plaintiff; plaintiff filed a separate lawsuit against Dabe that was consolidated with the instant action. That lawsuit was recently dismissed pursuant to a settlement.)
Attached to Thien's affidavit is an ISP Investigative Report dated June 6, 2006 that was prepared by Thien for the stated purpose of "document[ing] the activation of an investigative alert on FONTANZ [sic]." (Thien Aff., Ex. 1 at 1.) The report states in pertinent part:
On Monday, June 05, 2006, . . . the Illinois State Police (ISP) Executive Protection Unit requested the assistance of ISP Zone 1 Investigations reference [sic] a letter received by the Governor's Office from a FERNANDO FONTANEZ . . . . FONTANEZ alleged that the Governor and First Lady knew of a [sic] identity theft involving a state employee . . . . FONTANEZ stated he was "compelling" the Governor to answer his inquiry and return FONTANEZ's personal property. A return address of [a post office box] was listed on the letter.
On Tuesday, June 06, 2006, Reporting Agents (R/As) Troopers Krista Thien #4822 and John Cornier #2703 requested to active [sic] an investigative alert through Chicago Police Department (CPD) 19th District located at 2452 West Belmont, Chicago, Illinois 60618. CPD Detective Hagemagg entered an investigative alert on FONTANEZ with a preference of no probable cause for arrest (see attachment).
Further, CPD John L. Dabe was given the description and photo of FONTANEZ in order to check for FONTANEZ at local hotels and homeless shelters. (Id.)
Attached to Thien's report is a copy of the CPD Investigative Alert entry. It is dated June 6, 2006 and contains identifying information regarding Fontanez, including his last-known residence. In the box labeled "Offense Code," it contains a number and the word "intimidation." The top of the form bears the designations "No Probable Cause for Arrest" and "Probable Cause for Arrest." The circle next to "No Probable Cause for Arrest" is filled in, and the circle next to "Probable Cause for Arrest" is empty. The alert identifies the complainant as the Master Sergeant of the ISP, and in the box labeled "Justification for Request," states, "Subject sent threatening letter to public official. Contact ISP Master Sergeant Kurt Cavanaugh or ISP watch Commander at [phone numbers]." (Thien Aff., Ex. 1 at 2-3.)
C. Plaintiff's False Arrest Claim
Cornier contends that the undisputed facts establish that he did not "cause" plaintiff to be arrested.
To establish personal liability in a § 1983 action, a plaintiff must show that the government official "caused the deprivation of a federal right." Luck v. Rovenstine, 168 F.3d 323, 327 (7th Cir. 1999). "An official causes a constitutional violation if he sets in motion a series of events that defendant knew or reasonably should have known would cause others to deprive plaintiff of constitutional rights." Brokaw v. Mercer County, 235 F.3d 1000, 1012 (7th Cir. 2000) (citation omitted). An official satisfies this personal responsibility requirement if he acts or fails to act with a deliberate or reckless disregard of plaintiff's constitutional rights, or if the conduct causing the constitutional deprivation occurs at his direction or with his knowledge or consent. Id.
The undisputed facts are that Cornier went with Thien to the CPD and requested the CPD's help in finding plaintiff. This request for help did not include a request or direction to arrest plaintiff; in fact, Thien, who accompanied Cornier, told the CPD that there was no probable cause for plaintiff's arrest in relation to the alleged threatening letter. Given that Thien explicitly gave the CPD this information, it cannot be said that Cornier acted with a deliberate or reckless disregard for plaintiff's constitutional rights. The fact that plaintiff was later arrested by the CPD does not demonstrate that Cornier caused that arrest.
Plaintiff submits a number of various documents but no evidence indicating that there is a genuine issue regarding whether Cornier caused the arrest. Instead, plaintiff relies on conclusory statements and conjecture in his briefs, including unsupported accusations that defendant's statements are perjurious. Because defendant has come forward with evidence showing that he did not cause plaintiff's arrest and plaintiff has failed to rebut the motion with any evidence showing a genuine issue for trial, summary judgment will be entered in favor of defendant and against plaintiff.
Defendant's motion for summary judgment is granted. The case is terminated.
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text: Share a little about the materials, processes, and techniques used to create this cake Cake, Fondant, Gumpaste, Modeling Chocolate What are you most proud of? The sushi that my daughter and I made together! We had so much fun! Check out her octopus sushi :D I love it! What advice would you give someone starting this project? Make all of your decorations for a cake like this at least three of four days in advance.


text:
Ghost Riders In the Sky sheet music for Treble Clef Instrument
Ghost Riders In the Sky
Riders in the Sky
(Stan Jones)
An old cow poke went riding out one dark and windy day,
Upon a ridge he rested as he went along his way.
When all at once a mighty herd of red-eyed cows he saw
A-ploughin' through the ragged skies, and up a cloudy draw.
Yi-pi-yi-ay, Yi-pi-yi-o, The ghost herd in the sky.
Their brands were still on fire and their hooves were made of steel,
Their horns were black and shiny and their hot breath he could feel.
A bolt of fear went through him as they thundered through the sky
For he saw the riders comin' hard, and he heard their mournful cry.
Yi-pi-yi-ay, Yi-pi-yi-o, The ghost Riders in the Sky.
Their faces gaunt, their eyes were blurred, and shirts all soaked with sweat,
They're ridin' hard to catch that herd, but they ain't caught 'em yet.
'Cause they've got to ride forever on that range up in the sky.
On horses snortin'fire, as they ride on hear their cry.
Yi-pi-yi-ay, Yi-pi-yi-o, The ghost Riders in the Sky.
As the riders loped on by him he heard one call his name.
"If you want to save your soul from hell a-ridin'on our range,
Then, cowboy, change your ways today or with us you will ride
A-tryin' to catch the devil's herd across these endless skies."
Yi-pi-yi-ay, Yi-pi-yi-o,The ghost Riders in the Sky.
By Stan Jones
Copyright 1949 & 1977 Edwin H. Morris & Company. A division of MPL
Communications Taken from "This is the ultimate Fake Book, Volume 2"
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Parkersburg Big Tree contest winners announced
PARKERSBURG – Though rain may have forced the festivities inside Friday, it did little to dampen the Arbor Day celebration in Parkersburg
Though normally held at Bicentennial Park beneath the Farmers Market tent, heavy rain and wind forced the event inside of the Parkersburg Municipal Building.
Even so, the event, now in its 16th year, featured performances by the Parkersburg South High School Jazz Band under the direction of Eric Staats and a presentation of colors by the Parkersburg High School Cadet Corps.
Parkersburg City Planner Rickie Yeager said this year's Arbor Day celebration was particularly important because of last year's massive derecho storm which damaged trees and buildings throughout the city.
"A lot of our trees were severely damaged and some had to be removed," he said. The Parkersburg Tree Commission has been working to replace those trees lost during the storm, he said, with the city investing about $120,000 in materials and manpower "to maintain our urban forests."
Mayor Bob Newell welcomed those in attendance and read a proclamation naming April 19 as Arbor Day for the City of Parkersburg.
West Virginia State Forester Robert Hannah gave a brief history of Arbor Day and a presented city officials with a banner proclaiming Parkersburg as a Tree City USA.
This marks the 15th year the city has received the Tree City USA designation, and Parkersburg is one of only 16 cities in West Virginia to receive the recognition, Hannah said.
Tree Commission Chairman Turner Sharp announced this year's Big Tree winners.This is the 11th year of the contest, and this year nine trees were entered in the competition, including several winners from years past.
In third place was a white oak tree owned by John Saulton, with a circumference of 135.4 inches.
In second place was a tree owned by Greg and Julia Wise. The White Oak has a circumference of 155.2 inches
This year's winner was a Silver Maple owned by Ryan and Tomi Green. The tree has a circumference of 203.3 inches.
Officials say they will update the city's Big Tree register within the next few weeks. The register is online at www.parkersburgcity.com/treecommission.


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Assignment Ceylon(1974)
(Book 36 in the Sam Durell series)
A novel by Edward S Aarons
Covers Creased And Spine Rubbed. Last Page Loose From Binding, Some Overall Wear. Small Bookshop Stamp On Front End Page Which Is Also Nearly Loose From Binding.
Genre: Mystery
Genre: Mystery
Used availability for Edward S Aarons's Assignment Ceylon
See all available used copies of this book at Abebooks UK or Abebooks US
Paperback Editions
April 1981 : USA Mass Market Paperback
|Title: ASSM CEYLON
Author(s): Edward S Aarons
ISBN: 0-449-13583-7 / 978-0-449-13583-9 (USA edition)
Publisher: Fawcett
Availability: Amazon Amazon UK Amazon CA
August 1974 : UK Paperback
|Title: Assignment-Ceylon (Coronet Books)
Author(s): Edward S Aarons
ISBN: 0-340-18878-2 / 978-0-340-18878-1 (UK edition)
Publisher: Hodder & Stoughton Ltd
Availability: Amazon Amazon UK Amazon CA
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text:
During the season finale of "Saturday Night Live" Google premiered its new ad for Chrome and its other services – heavily favoring YouTube – starring Lady Gaga. The ad showed fans sharing with the performer, singing her song and having Lady Gaga posting social media shout outs to her fans.
Twitter was ablaze with tweets about the ad and Lady Gaga's musical guest performance on SNL. Seems even some who may not have been in the Gaga fan base were won over between the ad and her comic performances on the show.
Google is getting smart about their advertising, one has to wonder who they will grab to advertise during other major social events. Using the SNL finale was a good way to reach out to a strong part of their user base. The ads may soon become as popular as the Google Doodles with people waiting for the next clever thing Google produces.
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Credible and reliable endorsements are now, more so than ever, vital to a brand's success.


text: TIm Henney "What's Next Park City?" Forum on Growth Asks for Help from Community By Lynn Ware Peek • Jun 16, 2015 Park City Municipal kicked off a series of public forums on a topic that faces all of us in Utah and especially in Summit County: GROWTH. The Monday evening meeting at the newly remodeled Park City Library building set the stage to begin to answer the question, "What's Next Park City?" Lynn Ware Peek has more. Local News Hour - Friday, April 3, 2015 By Leslie Thatcher • Apr 3, 2015 In today's Local News Hour, host Leslie Thatcher speaks with Alison Butz, director of the Historic Park City Alliance. They discuss what could be a record season for Main Street businesses and what to do about the lack of parking as Main Street sees increasing growth. Decision To A Dog Pond In Quinn's Dog Park Coming Soon By Lynn Ware Peek • Sep 19, 2014 A dog pond to go along with the dog park at Quinn's Junction and donation boxes for winter trails grooming were considered at the City's Recreation Advisory board study session with the city council last week. Lynn Ware Peek has more. The Mountain Life - August 27, 2014 By Lynn Ware Peek & Tim Henney & Mike • Aug 27, 2014 On this episode of The Mountain Life, Lynn and Tim kicked off the show with a visit from Laurie Moldawer, founder of the Park City Culinary Institute. The organization gained accreditation in April and will begin issuing degrees and diplomas this fall. Additional courses are being added and enrollment is now open. Sisters Lindsay and Lexi Kite then joined the show to talk about Beauty Redefined, their project to help people deal with body image issues. The Mountain Life - August 20, 2014 By Lynn Ware Peek & Tim Henney & Mike • Aug 20, 2014 The KPCW Summer Pledge Drive continues through Friday and on this episode of The Mountain Life, Lynn and Tim spoke with Kathy Volz, General Manager and Josh Carr, Membership Director of Park Meadows Country Club. Park Meadows is an underwriter of the show and they updated Lynn, Tim and the audience on all that is new with Park Meadows as well encouraging their customers to support KPCW. The Mountain Life - August 6, 2014 By Lynn Ware Peek & Tim Henney & Mike • Aug 6, 2014 On this episode, Lynn and Tim spoke with Dr. David Casarett, a physician and researcher who joined the show to talk about the new book Shocked: Adventures In Bringing Back The Recently Dead. It's a chronicle of his exploration of cutting edge resuscitation....from suspended animation to cryonics, even crowd sourced resuscitation. Gretchen Reynolds, a contributor to the New York Times blog Well, then joined the show to talk about the relative upsides of short, intensive workouts versus longer, slower activities. The Mountain Life - July 30, 2014 By Lynn Ware Peek & Tim Henney & Mike • Jul 30, 2014 On this episode of KPCW's The Mountain Life, hosts Tim Henney and Lynn Ware Peek spoke with Dr. Troy Flanagan, High Performance Director at The USSA Center Of Excellence about the new age of individualized training of Olympic hopefuls and their session on the new Nordic Treadmill. Whitney Kozlowski, the creative force behind Basin Recreation's Power Hour, then joined the show to talk about the program and how it came about. Sessions continue twice daily on Monday, Wednesday and Friday at Matt Knoop Memorial Park. Henney Talks About Council's Decision On Vinyl Siding By Rick Brough • Jul 21, 2014 The consensus of Park City Council Thursday night was, to say the least, not supportive on vinyl siding, says Council Member Tim Henney.Henney told KPCW Friday that no housing material is problem-free, but vinyl is, on the spectrum, one of the worst choices. Rick Brough has more. Council Agrees With An Affordable Housing Plan In Park City By Rick Brough • Jul 18, 2014 The Park City Council, meeting last night approved an Affordable Housing Plan for the Park City Heights development near Quinn's Junction.Council member Tim Henney said it's the first step in a process that they will review and ajust yearly.Right now, he said the residential units are market-driven, within a so-called "bandwidth" of affordable pricing. Rick Brough has more. The Mountain Life - July 16, 2014 By Tim Henney & Chris Cherniak & Mike • Jul 16, 2014 Tim Henney and guest co-host Chris Cherniak started off today's show with a conversation with Paul Greenberg, author of American Catch - The Fight For Our Local Seafood. Dr. Ariel Ford, a clinical psychologist, then joined the show to talk about her combination of Western science and Eastern thought in her practice. Finally, Leslie Miller joined the show to talk about a University Of Utah sponsored environmental symposium called Reimagine Western Landscapes. Pages« first ‹ previous 1 2 3 4 5 next › last »


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May 13, 2005
MINEBEA CO., LTD., ET AL., PLAINTIFFS,v.GEORG PAPST, ET AL., DEFENDANTS.
This matter is before the Court on Papst's remaining objections to the Special Master's Report and Recommendation No. 6 ("R&R 6"). The Court has reviewed R&R 6, Papst's objections, Minebea's opposition and Papst's reply, Minebea's request for clarification of the April 29, 2005 Order and Papst's comments thereto. The majority of Papst's objections to R&R 6 were already resolved in this Court's oral ruling of October 19, 2004. This Opinion addresses Papst's remaining objections to the Special Master's conclusions with respect to (a) waiver of privilege with respect to the subject matter of infringement analyses sent to third parties, (b) foreign language documents, and (c) Minebea's waiver of the joint defense privilege.
A. Subject Matter Waiver
The Special Master concluded that Papst's "deliberate and voluntary transmittal to potential licensees of infringement analyses, reflecting both technical and legal opinions, waived whatever privilege or work product protection" might otherwise have attached to such analyses as well as whatever privilege might otherwise have attached to communications between Papst and its counsel on the subject matter of the transmittal. See R&R 6 at 71. The Special Master further concluded that any privilege that might otherwise have attached to counsel's advice to Papst regarding infringement by Minebea was waived when Mr. Schnayer sent to Minebea a copy of Mr. Schnayer's November 10, 1993 "analysis of some of the Papst Licensing patents which we believe cover Minebea floppy disk drives." Id. The Special Master concluded that Papst should produce all documents relating to "any Papst consideration or analysis of Minebea's infringements whether actual, potential, or otherwise - considered by counsel for Papst and by Papst representatives." Id. at 72. The Special Master recommended that Papst be ordered to produce "each withheld document relating to the subject matter of any communication between Papst and a third party, including Minebea, in which a Papst analysis or opinion of any kind as to the scope or infringement of any Papst patent was disclosed or discussed." R&R 6 at 80.
In general, the Court agrees with the Special Master's recommendation, but believes that clarification is warranted concerning the scope of any waiver. The Court has reviewed the documents submitted by Minebea in support of its argument and reviewed by the Special Master and has concluded that the waiver suggested by R&R 6 is overly broad.
1. Attorney-Client Privilege
"[I]f a client wishes to preserve the privilege, it must treat the confidentiality of attorney-client communications like jewels - if not crown jewels." In Re Sealed Case, 877 F.2d 976, 980 (D.C. Cir. 1989). Because of this principle, a waiver of the privilege in an attorneyclient communication, even an inadvertent one, "extends to all other communications relating to the same subject matter." Id. at 980-81 (quotations omitted). Minebea has submitted to the Court two letters - one from Mr. Schnayer to Mr. Naka and one from Mr. Papst to Mr. Mizukami - which attached letters from Mr. Schnayer to Mr. Papst. Papst's decision to send Minebea copies of these otherwise privileged communications clearly waived the attorney-client privilege with respect to these documents, as well as with respect to all other attorney-client communications on the same subject.
The letter sent by Mr. Schnayer to Mr. Naka on February 16, 1994 was intended to "discuss the patent infringement issues concerning [Minebea's] floppy disk drives." See Opposition, Exh. 7 at Exh. 30. It attaches a letter sent by Mr. Schnayer to Georg Papst dated November 10, 1993, which is an "analysis of some of the Papst Licensing patents which we believe cover Minebea floppy disk drives." Id. By sending this letter to its adversary, Papst has waived the attorney-client privilege with respect to any other attorney-client communications which discuss patent infringement issues with respect to the patents listed in the letter.
The second letter, sent by Mr. Papst to Mr. Mizukami on June 8, 1994, discusses a potential settlement with respect to infringement of floppy disk drive spindle motor patents. See Opposition, Exh. 7 at Exh. 31. It attaches a letter from Mr. Schnayer to Mr. Papst, dated June 6, 1994, which is a "summary of [Mr. Shnayer's] opinion concerning the merits of Papst's charge of infringement against Minebea's floppy disk drive motors." Id. Once again, all other attorneyclient communications on the subject of infringement of those patents must be produced.*fn1
The Court rejects Papst's suggestion that communicating assertions of infringement to an accused infringer never results in subject matter waiver. Clearly, distributing otherwise privileged letters between counsel and client to third parties necessarily waives the privilege with respect to the subject matter of the disclosure. A party can inform an adversary of claims of infringement without revealing attorney-client communications, but that was not done in this instance.
The Court does agree, however, that the waiver of privilege is limited to the specific patents involved in the third party communications, for that by definition is the specific subject matter involved. "[T]he subject matter of the disclosure must be determined in reference to the content of the disclosed document." Katz v. AT&T Corporation, 191 F.R.D. 433, 440 (E.D. Penn. 2000) ("In determining the scope of the waiver, the Special Master correctly limited the scope of the waiver to the patents at issue in the prior litigation."). Indeed, "Minebea agrees with Papst to the extent that any waiver must be limited to the same specific subject matter as the disclosed communication." Minebea's Statement of Points and Authorities in Opposition to Papst's Motion to Reject Special Master Plant's Report and Recommendation No. 6 at 32 n.18. The scope of any subject matter waiver therefore is limited to the specific patents discussed in the disclosed communication and any attachments thereto.
2. Attorney Work Product
Disclosure of attorney work product to an adversary or third party does not so easily lead to waiver with respect to all documents and communications concerning the same subject matter. Of course, the first question always is whether the contested documents are privileged work product to begin with. For example, this Court has already rejected Papst's argument that all license negotiations are in anticipation of litigation and therefore constitute work product. See October 19, 2004 Oral Ruling at 68. As the Court stated "Papst cannot assert a blanket privilege over all negotiation material.... Papst's business is not anticipating litigation." Id. To reiterate, not every assessment of patent infringement is prepared in anticipation of litigation, and Papst is directed to abide by this Court's earlier rulings on this subject. If there are any such documents which have still not been produced, they must be produced immediately.
With respect to those documents that truly are protected attorney work product, the question becomes whether the subject matter of that work product is waived by voluntarily disclosing the work product itself. While the attorney-client privilege exists to protect a confidential relationship, the attorney work product privilege, in contrast, exists to "promote the adversary system by safeguarding the fruits of an attorney's trial preparations from the discovery attempts of the opponent." United States v. American Telephone and Telegraph Co., 642 F.2d 1285, 1298 (D.C. Cir. 1980). Because of the different nature of the two privileges, subject matter waiver may be found in the work product context only when "it would be inconsistent with the purposes of the work product privilege to limit the waiver to the actual documents disclosed." In re United Mine Workers of America Employee Benefit Plans Litigation, 159 F.R.D. 307, 312 (D.D.C. 1994). Such a situation might arise, for example, "where a party expressly agreed to disclose attorney work product or where it deliberately disclosed documents in an attempt to gain a tactical advantage." Id. Providing attorney work product - such as an infringement analysis - to an adversary in an attempt to procure a license agreement appears to be just such a situation: the privileged material was disclosed in order to gain a tactical advantage. If Papst sent letters to a third parties, such as Quantum Corporation, and attached an infringement analysis of a given patent, the Court concludes that work product protection would be waived with respect to other, unrevealed work product concerning infringement of that same patent.
The Court is not satisfied, however, that the specific letters to third parties submitted by Minebea to the Court and to the Special Master reveal attorney work product to third parties. For example, Mr. Schnayer sent a letter to Calluna PLC which quotes claims from various Papst patents and then states that Calluna's products infringe those claims. See Opposition, Exh. 7 at Exh. 12. There is no analysis of the infringement, just a statement that Calluna products infringe certain patent claims. The Court does not believe that this type of letter reveals attorney work product and, without the revelation of work product in the correspondence, there can be no work product waiver with respect to the subject matter. Similarly, a letter sent to Quantum Corporation informs Quantum that Papst had filed a request to re-examine a reissue patent and requests that Quantum enter into a license agreement. See Opposition, Exh. 7 at Exh. 13. Again, the Court does not see how this letter reveals attorney work product. Finally, a letter sent to counsel for NEC responds to various points made during a previous meeting between NEC and Papst and then again quotes claims from Papst patents and states that NEC products infringe those claims. See Opposition, Exh. 7 at Exh. 51. There is no analysis of the infringement, merely a recitation of the claim and a statement that NEC products infringe. None of these letters demonstrate to the Court that Papst has revealed attorney work product in these particular communications, so there can be no subject matter waiver.
By contrast, if Papst has sent letters to third parties which provide any analysis of the alleged infringement, or otherwise reveal attorney work product, that would constitute work product waiver and Papst would have to produce all other work product involving infringement analyses of the same patents. Once again, the Court rejects Papst's suggestion that communicating assertions of infringement to an accused infringer can never result in subject matter waiver. If Papst has revealed attorney work product to an adversary, that conduct results in the waiver of work product with respect to all other documents dealing with the same subject matter.
B. Foreign Language Documents
The Special Master also noted that Papst withheld many foreign language documents for which the Special Master was not provided a translation. The Special Master therefore recommended that all of these documents be produced. See R&R 6 at 77. This Court has already ruled, with respect to Minebea's Objections to R&R 6, that Minebea must produce any documents for which it originally failed to provide a translation to the Special Master. See April 29, 2005 Opinion at 1 n.1. The same standard applies to Papst. Papst will immediately produce all foreign language documents for which it originally failed to provide a translation to the Special Master.*fn2
Minebea has requested clarification as to whether it must produce documents for which it produced only a partial or summary translation to the Special Master and for which Minebea has never provided a full translation to either the Court or the Special Master. Minebea does not have to produce these documents. Minebea is directed, however, to review all such documents with a judicious eye and to produce all non-privileged documents in accordance with this Court's previous rulings.
C. Joint Defense Privilege
Papst also objected to the Special Master's conclusion that Papst "has not made a showing of need or undue hardship necessary to warrant penetrating either ordinary or opinion work product production" with respect to Minebea's "joint defense" communications. R&R 6 at 47 n.25. Papst appears not to dispute this conclusion at all with respect to work product, but now says it wants attorney-client privileged documents on the ground that Minebea waived the attorney-client privilege with respect to the joint defense agreements through its damages claims. See Objections at 42. Because there was a waiver, Papst argues, no "special need" must be shown. The Court agrees that there is no "special need" requirement to obtain documents if Papst can demonstrate waiver of the attorney-client privilege.
On the merits of its argument, Papst argues that because Minebea seeks damages for lost sales and reduced sales prices, Minebea has put the state of mind of its customers at issue and has waived protection for any communications about the customers' purchasing decisions. See Objections at 42. The Court is unconvinced by Papst's argument.*fn3 This Court has information is available through no other source but, as Papst concedes, this is really irrelevant to the attorney-client privilege argument.
A separate Order consistent with this Memorandum Opinion shall issue this same day.
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