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United States District Court, Seventh Circuit
January 29, 2014
Dr. Bassam Assaf, Plaintiff,v.OSF Healthcare System, an Illinois not for profit corporation d/b/a SAINT FRANCIS MEDICAL CENTER, Defendant.
JOHN A. GORMAN, Magistrate Judge.
Now before the Court are two motions: Defendant's Motion to Limit Discovery (#50) and Plaintiff's Motion to Compel (#56). These motions are fully briefed, and a hearing on these motions was held on Jan. 28, 2014. I have carefully considered the submissions and arguments of the parties. The motion to compel (#56) is granted in part and denied in part, as stated herein. The motion to limit discovery (#50) is granted as stated herein.
The scope of discovery is governed by FRCP 26(b), which provides that discovery may be had on any subject not privileged that is relevant to the claims and defenses raised by the parties. The evidence need not be admissible to be discoverable, so long as it is reasonably likely to lead to the discovery of relevant information. This Rule - and the other discovery rules - apply with equal force to ESI.
Discovery is limited in other ways stated in FRCP 26(b)(2)(C): it cannot be unreasonably cumulative or duplicative. If some other source is more convenient or less burdensome or less expensive, the request should be limited. It should also be limited if the burden or expense of the discovery outweighs its likely benefit, considering the needs of the case, the amount in controversy, the parties' resources, the importance of the issues, and the importance of the discovery.
Interrogatories are governed by FRCP 33, and Requests for documents by FRCP 34. Both rules incorporate the scope of discovery from Rule 26(b). Each interrogatory must be answered to the extent it is not objected to, and grounds for objections must be stated with specificity. An interrogatory can be answered by referring to documents. The same is true for document requests: the requests must be reasonably descriptive, and the answers must either allow production/inspection or state a specific objection.
In order to evaluate the discovery disputes, elements of Plaintiff's claim must be considered, so issues of relevance and burden can be evaluated.
In this case, Plaintiff Dr. Bassam Assaf alleges that Defendant OSF Healthcare System (herein, "OSF") discriminated against him and retaliated against him on the basis of race and national origin, in violation of Title VII. He also claims breach of contract and violation of the Illinois Wage Payment and Collection Act.
Ultimately, if this case goes to trial, Dr. Assaf will have to prove that intentional discrimination motivated an adverse employment decision. Before trial, however, he will have to survive summary judgment. To do that, Dr. Assaf will either have to have direct evidence of discrimination - which is not at issue in the pending motion - or will have to succeed at the burden shifting, McDonnell Douglas test by establishing a prima facie case of discrimination - which requires evidence that
(1) plaintiff was a member of the protected class;
(2) plaintiff was qualified for the job in question or was meeting the employer's legitimate performance expectations;
(3) plaintiff suffered an adverse employment action; and
(4) the employer treated similarly situated persons not in a protected class more favorably.
Bragg v Navistar Intn'l Transp. Corp., 164 F.3d 373, 376 (7th Cir 1998). If the prima facie case is established, then there is a rebuttable presumption of discrimination, which can be rebutted if defendant articulates a legitimate, non-discriminatory reason for the adverse employment decision. The burden then returns to the plaintiff to show that the reason was pretext.
Dr. Assaf has served written discovery on OSF. OSF responded to interrogatories and requests for documents, producing some paper documents and stating objections to some of the discovery. In addition, OSF acknowledged that more information and documents were available in electronic form. OSF has been trying since May of 2013 to get agreement from Dr. Assaf regarding the parameters of a search for relevant electronically stored information (ESI). At no time since OSF's initial proposal has Dr. Assaf responded in any way other than to reject the proposal. He has not proposed alternative terms or record custodians or participated in any meaningful way in determining the scope of this search.
Dr. Assaf's refusal to make his own proposal was based in part, as his counsel informed the Court, on OSF's statement that it would conduct one and only one ESI search. If the initial ESI search reveals that additional information exists and should be searched for, Dr. Assaf can, of course, bring that matter to the Court's attention via a properly documented motion. At this time, however, the parties must conduct this search. There must be agreement on the parameters of the search, and Dr. Assaf must either participate in determining the parameters for a reasonable initial search or forfeit any right to do so.
At the hearing, the parties were directed to come to agreement promptly on the parameters of the ESI search and to file a status report within 14 days detailing their agreement. To the extent that Plaintiff's motion to compel is based on OSF's failure to produce electronic documents, I find that the motion is premature, as Plaintiff cannot possibly under these circumstances assert that he has engaged in good faith efforts to resolve the dispute. Accordingly, the Motion to Compel is denied to the extent it seeks ESI, and the Motion to Limit Discovery is granted to the extent is seeks to compel Dr. Assaf to participate in this process.
Several matters underlying some of the disputes were resolved at the hearing. For example, the parties acknowledge this Court's previous ruling that the relevant time frame for discovery is Jan. 1, 2002 through Dec. 31, 2007. To the extent that paper documents already produced do not encompass this entire time frame, responses must be supplemented.
Likewise, the parties now agree that any written discovery about "OSF" is limited to the INI Department at the OSF facility in Peoria, IL. To the extent that the motion to compel seeks production of documents or information about other OSF facilities or departments or employees and patients at other OSF facilities or departments, the motion is denied.
In the parties' mandatory disclosures under FRCP 26(a), the identities of 22 individuals with knowledge were disclosed, some by Dr. Assaf and some by OSF. To date, OSF has provided personnel files of the individuals it identified. At the hearing, OSF indicated its willingness to produce the personnel files of the individuals identified by Dr. Assaf. To the extent the motion to compel sought those files, the motion is granted. OSF shall supplement its response by making these files available within 14 days of this date.
The question of who is a comparator to Dr. Assaf is an issue not before the Court at this time, and the Court need express no final decision as to that matter at this time. Suffice it to say that information about potential comparators is relevant and discoverable. However, it must be noted that Dr. Assaf has made no argument that any INI employee other than a physician might fall into that category, nor has he shown a need for the personnel records of non-comparators who lack knowledge of the events in this litigation. The scope of discovery at this time is bounded by the Court's understanding of the definition of "comparator" and a common sense application of that understanding to the facts of this case: any comparator must be a physician. If Plaintiff believes this assumption is incorrect, the matter can be raised and properly briefed in a subsequent motion. For purposes of the pending motions and this Order, however, that limitation applies to both paper and electronic discovery.
In response to the Court's questioning, OSF indicated that there may be physicians who were employed at INI during the relevant time period who have not yet been disclosed and for whom no documents have been provided. Because these physicians may be comparators to Dr. Assaf, OSF must supplement within 14 days its production of documents to include these physicians.
In Interrogatory 1 and Request 1, Plaintiff basically asked OSF for a listing of all "administrators, physicians and staff members" of INI for the entire time frame, with certain information about each of them. First, no such document exists; OSF would have to create it. The Request to produce it is denied for that reason. As to the interrogatory asking for this information, Plaintiff has made no showing that the information being sought is relevant, except as to the 22 people identified in the parties' Rule 26(a) disclosures and any INI physician employed during the relevant time period. The motion to compel an answer to this interrogatory is denied to the extent it seeks information about any employee other than the 22 people identified in the parties' Rule 26(a) disclosures and any INI physician employed during the relevant time period.
Dr. Assaf asserts that the personnel files he has received are incomplete because they do not appear to include any disciplinary information. According to OSF, if disciplinary actions were imposed, those actions would be reflected in the personnel files. If the files contain no such information, then none exists. If OSF has not formally supplemented its responses to written discovery seeking these files to include this information, it shall do so within 14 days.
With respect to privilege and OSF's failure to provide a privilege log, OSF states that it has withheld only one email printout on the basis of privilege. OSF requests that it be allowed to prepare one single privilege log after the ESI search is conducted. Dr. Assaf stated no opposition to that request. Any issue in the motion to compel relating to privilege or privilege log is therefore moot. A privilege log must be properly prepared and served when discovery is supplemented with ESI.
Plaintiff has sought OSF "medical and operational" policies and procedures. In response, OSF produced its Professional Staff Policy Books. It also provided indices of Ambulatory Policies and HR Policies, asking Plaintiff to identify the ones being sought. To date, Dr. Assaf has not done so. He is directed to review the indices and identify the policies being sought. Once OSF has received identification of the policies, it shall supplement its response within 14 days.
Dr. Assaf has requested all documents "related to complaints made regarding INI personnel and activities by employees or patients." OSF responds that it was able to reproduce certain records about patient complaints but "has determined that these records were not maintained in the ordinary course of business and either no longer exist or are unrecoverable."
At the hearing, Plaintiff explained that certain records of patient complaints would be relevant to this litigation because at his deposition, he was confronted with "patient concern logs" and other documents indicating patient complaints. These documents were used as part of the justification for terminating his employment. He believes, however, that patient complaints were made about other physicians and that he should be able to show that these complaints were not a proper basis for OSF's actions.
OSF responds, however, that these documents are not maintained in the ordinary course of business and are not placed routinely in employee HR files. The documents that relate to Dr. Assaf exist because they were copied and provided as part of the EEOC investigation into his charge of discrimination. OSF cannot, however, recover these records as to other physicians.
Of course, if these records do not exist, OSF cannot produce them. Plaintiff is entitled, however, to more of an explanation than OSF has given. OSF shall provide Dr. Assaf with an affidavit from a person with knowledge of document retention explaining how these documents are generated, who deals with them, and what is done with them. Information about OSF's document retention policy would certainly be helpful as well.
Plaintiff has also sought documents about OSF's Employee Assistance Program (EAP). When asked how these documents were relevant, his counsel explained that there was evidence of discord in the INI Group before he was employed and evidence that EAP was involved somehow with his predecessor and the INI employees. I find that these documents are relevant.
OSF responds, however, that it employs a third party administrator to manage the EAP program and that the documents are therefore not in their control. Counsel acknowledged, however, that no effort had been made to ask the third party administrator for those documents. The Court acknowledges the necessity for separation of EAP documents from the employer. In this instance, however, a very limited request for those documents relating to the INI department during the 2 year period preceding Dr. Assaf's employment must be made by OSF. If for some reason, the third party administrator declines to produce those documents voluntarily, OSF shall immediately notify Dr. Assaf's counsel of that fact and shall identify the third party administrator. Plaintiff shall then be responsible for serving a subpoena for the relevant documents. More than that the Court cannot do at this time. If a subpoena is issued and objected to, the Plaintiff must bring the matter to the Court's attention promptly.
In Request 7, Plaintiff seeks financial information about OSF from 2005 to the present. Presumably, this information is sought in relation to Plaintiff's punitive damages claim. As to that claim, only the most recent information would be important. In its response, OSF proposed to produce the Form 990 it prepares annually for the IRS for the years 2010 to the present. That appears to be sufficient at this time, without prejudice to further inquiry if justified. If OSF has not yet produced those Forms, it should do so within 14 days.
The Court believes that this Order resolves all aspects of the two motions that are properly presented at this time. Accordingly, as stated herein, the Motion to Compel is denied in part and granted in part. The motion to limit discovery is granted as stated herein.
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Vitamix® 15652 32 Oz Stackable Container
|Item #: 996978
|Model #: 15652
|Manufacturer: Vitamix
Companion Items
4 Questions Asked
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By: krista
Jan 23, 2013
Will this work as a replacement for my VM01000A blender? If not which conainer do I need?
Hi. The VM0100A uses the container/lid/blade item #6000212. Thanks!
By: Rob
From: Port st lucie fl
Oct 2, 2013
does this container fits a vita mix 5200 model and does it have a wet blade?
This container is designed for use with the Vita-Prep blenders. We only sell containers for commercial grade blenders and the 5200 is a household blender. Please contact Vita-Mix customer support at 1-800-848-2649 for help ordering the replacement container for the 5200. Thanks!
By: kathy
From: Austin, tx
Nov 15, 2013
Will this container work on the vitamix drink machine 2 speed machine? (vm0100) Will it work on the vitamix 5200? (vm0103)
Hello, this container is intended to be used with Vita-Prep Blenders. We currently only sell containers for commercial-grade blenders - Model 5200 is a household blender. For more information on a replacement container for your current product, please contact the Vita-Mix customer service department at 1-800-848-2649. Thank you!
By: Cookie
From: BC, Canada
Dec 7, 2014
I have 3 questions: 1) Will the lid from this 32 oz container fit the 48 oz wet blade container, model VMO148? (This lid is a different shape than the lid and lid plug for the Advanced model - the lid for this jug looks like it has a 'clip' on each side molded into the shape of the lid and the plug is 3" square) 2) Will you have more in stock in the future? 3) Do you ship to Canada? If yes, how much will it cost through regular international mail? Thank you
No, the lid part number (with lid plug) for a 48 oz. container is model 15507 (Wasserstrom item 580071). And yes, we do ship to Canada. Please contact Wasserstrom customer service at 1-866-634-8927 for information on product availabiity and shipping costs. Thanks!


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March 18, 2008
DAVIDOFF OF GENEVA (CT), INC., PLAINTIFF-RESPONDENT,v.DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.
On appeal from the Tax Court of New Jersey, Docket No. 5278-2005.
Argued February 4, 2008
Before Judges Sabatino and Alvarez.
The Director of the Division of Taxation ("the Director") appeals the Tax Court's order of November 3, 2006, granting summary judgment to respondent, Davidoff of Geneva (CT), Inc. ("Davidoff"). The order dismissed the Director's claim that Davidoff, a Connecticut-based wholesale dealer of cigars and tobacco products, was subject to the New Jersey Tobacco Products Wholesale Sales and Use Tax Act, N.J.S.A. 54:40B-1 to -14, (the "TPT"), during calendar years 1995 through 2000. The Tax Court also denied the Director's request to reopen discovery. We affirm.
Davidoff is a nationwide wholesale dealer of cigars and other tobacco products. The company is based in Stamford, Connecticut. At the relevant times, Davidoff employed six sales representatives covering the entire United States.
Davidoff owns no property in New Jersey and has no offices in this State. The parties agree, however, that Davidoff products are regularly sold by third-party retailers and consumed in, among other places, New Jersey. In May 1994, Davidoff registered to do business in this State, defining its business as the "wholesale distribution of tobacco products." That same year, Davidoff applied for a license to operate in New Jersey as a cigarette distributor or wholesale dealer. The company renewed this license annually through April 2002. Davidoff began conducting wholesale cigarette sales in New Jersey in 1997, and filed Non-Resident Cigarette Dealer Sales Returns on a monthly basis for the next five years.*fn1
During the six-year taxable period that is at issue here, Davidoff collected the following receipts from its cigars and other tobacco products as the result of purchases by customers from New Jersey: $499,452 in 1995, $1,104,263 in 1996, $1,223,587 in 1997, $1,228,326 in 1998, $754,808 in 1999, and $639,627 in 2000. For that entire taxable period, Davidoff filed returns under the New Jersey Corporation Business Tax Act ("CBT"), N.J.S.A. 54:10A-1 to -41, and paid the CBT taxes that it owed to the State for those years.*fn2
Davidoff applied for and was granted a Certificate of Authority in 1994 to collect our State's sales and use tax, N.J.S.A. 54:32B-1 to -55. Davidoff has never collected that tax, presumably because it has not yet engaged in sales activities in this State that would be subject to that particular tax.*fn3
In April 2000, Davidoff obtained a Certificate of Authority to collect the TPT. Despite having that authorization, Davidoff did not collect or pay the TPT tax, again because it believed that the nature of its operations did not trigger any liability under the TPT.
In 2000, the Director undertook an audit of Davidoff, as part of a broader effort to investigate general compliance with the TPT. The audit was performed by Matthew Goff, a Division of Taxation ("Division") auditor located in Des Plaines, Illinois. Goff completed his audit report of Davidoff on July 28, 2003, about three years after he was assigned the matter.
At multiple times during the course his audit, Goff requested that Davidoff provide him, among other things, with New Jersey customer lists and New Jersey sales data. Goff contends that he never received this information, despite several oral and written requests.*fn4 Consequently, Goff asserted in his report that Davidoff "refused to cooperate and provide any type of customer list, run, or sales detail."
Based on Goff's limited interactions with Davidoff officials, the audit report summarized his understanding of Davidoff's position that it did not owe New Jersey taxes under the TPT:
[Davidoff] feels that they are neither a distributor nor wholesaler under the New Jersey [TPT] and are therefore not responsible for collecting the tax. They maintain that the sales transactions to customers are completed outside the state of New Jersey and therefore not subject to imposition of the tax. As is the "industry practice" of cigar distributors, they feel that their customers should assume responsibility and pay taxes on their purchases . . . . [Emphasis added.]
Goff disagreed with Davidoff's characterization of its business. He acknowledged that Davidoff "purchases it[s] cigars from foreign manufacturers and has no physical location in New Jersey." Even so, Goff found that:
They [Davidoff] do have New Jersey independent contractors who visit customers within the state, which is why they are registered for CBT. From the comments made by [Davidoff's] tax department, it was determined that [Davidoff] sells to both other wholesalers and retailers, so they were deemed to be subject to the TPT . . . . [Emphasis added.]
In another section of his report, Goff noted that an unidentified Davidoff representative had stated to him that the company "sold cigars into the state, solicited by independent contractors."
Nowhere in his report did Goff document that Davidoff had made actual sales in New Jersey. Instead, Goff found that Davidoff qualified as a "wholesaler" under the TPT. Under Goff's reading of the TPT statute, as it existed at the time, he reasoned that Davidoff did not have to maintain an established place of business physically in New Jersey in order to be considered a wholesaler subject to the TPT. Moreover, Goff rejected Davidoff's contention that all of its sales had taken place in Connecticut and that the company had not sold products in New Jersey. Goff wrote that he "[found] it difficult if not impossible [for Davidoff] to service existing customers as well as expanding business in New Jersey without having sales people making regular visits to New Jersey locations, which again is the industry practice for cigar distributors."
Pursuant to Goff's audit, the Director issued an assessment against Davidoff on September 9, 2003. The assessment found Davidoff liable for a total of $4,189,845.33 in unpaid taxes, interest and late filing penalties. The total included a TPT assessment of $1,889,478.00, a separate modest assessment of $2,894.83 under the former Litter Control Tax Act, N.J.S.A. 13:1E-92 to -95 (repealed 2002), and over $2 million in interest and late fees. The assessment was for the years 1995 through 2000.
Davidoff sought administrative review of the assessment with the Division's Conference and Appeals Branch. On March 30, 2005, the Branch affirmed the Notice of Assessment, and recalculated the interest and fees due, bringing the total assessment to $4,681,824.27. In a written report that ultimately formed the basis of its final determination, the Branch concluded that Davidoff "acts not only as a manufacturer, but also as a distributor and a wholesaler," and that the company "definitely falls within the confines of the statutory definition of [a] distributor."*fn5 The Branch also faulted Davidoff for not fully complying with requests for information.
Davidoff then filed a complaint in the Tax Court in June 2005. The complaint took issue with the Director's determination that Davidoff was a "distributor" in New Jersey, within the meaning of the terms of the TPT in force from 1995 through 2000. In particular, Davidoff opposed the Director's characterization of its business presence in New Jersey, denying that it ever utilized independent contractors to market its products in this State. Servidio, in a sworn affidavit, denied ever telling Goff that Davidoff used independent contractors in New Jersey, or that such alleged independent contractors were connected to Davidoff's filing of CBT returns in New Jersey. To the contrary, Servidio certified that "Davidoff does not use independent sales representatives. Therefore, Davidoff had no independent sales representatives in New Jersey during the [t]axable [p]eriod."
Davidoff also presented to the Tax Court a certified statement from Diane Kalambokas, its Director of Finance. Kalambokas was "responsible for all aspects of Davidoff's financial and tax management, reporting and compliance, and [was] knowledgeable about all aspects of Davidoff's operations during the [t]axable [p]eriod."
With respect to the key issues raised under the TPT, Kalambokas attested that "[d]uring the [t]axable [p]eriod, Davidoff had no employees, agents, independent contractors, sub-contractors, or other persons or entities performing services or activities on its behalf in New Jersey." Rather, Kalambokas certified that Davidoff sold all of its products from its headquarters in Connecticut, and shipped them "'free-on-board' Stamford" ("F.O.B.") to its buyers via common carrier. Under the terms of that F.O.B. policy, "title and risk of loss passed upon delivery of the tobacco products by Davidoff to the common carrier in Stamford." The purchaser was responsible for insuring the merchandise during shipment, and Davidoff relinquished all rights to its merchandise upon delivery to the common carrier in Stamford.
The Director nonetheless countered that Davidoff had a substantial presence in New Jersey. It based that claim upon (1) Davidoff's alleged use of independent contractors in New Jersey, (2) the company's registration for and payment of other state business taxes, and (3) the attendance of some Davidoff employees at a New Jersey computer software training seminar in 1996. Regarding this last allegation, Davidoff admits that in January 1996, several of its employees, including Kalambokas, attended a computer software training seminar given by a third-party vendor in Mount Laurel. However, Kalambokas asserted that the software "related to . . . inventory management and control, sales order processing[,] and all aspects of financial record keeping and management reporting," operations which all took place at the Connecticut offices. She further certified that the software "related to the general purposes of our business, having nothing specifically related to do with the sales effort in New Jersey."
After discovery was exchanged, Davidoff moved for summary judgment in the Tax Court on August 18, 2006. The Director opposed the application and cross-moved for summary judgment. At oral argument before Judge Gail Menyuk on October 20, 2006, the parties both asserted that the only disputed material fact was whether or not Davidoff had a sufficient physical presence in New Jersey to make it subject to the TPT. The Director maintained that Davidoff's various contacts with New Jersey subjected the company to this State's jurisdiction for taxation purposes. In opposition, Davidoff's counsel argued that neither the company's registration for the CBT, nor the attendance of some of its employees at the Mount Laurel computer seminar in 1996, created a substantial transactional nexus with New Jersey. He also flatly denied that Davidoff used independent contractors in this State to make sales. He did admit that, if the company did, in fact, utilize independent contractors in New Jersey, then it would have been subject to the TPT.
Judge Menyuk initially reserved judgment on the motions. The judge observed that she considered the sole material issue to be whether or not Davidoff had independent contractors in New Jersey. She also expressed doubts about whether the mere presence of Davidoff employees at the 1996 computer seminar in New Jersey was jurisdictionally significant.
Six days after the motion arguments, the Deputy Attorney General representing the Director wrote a letter to Judge Menyuk. The letter requested the judge to continue to reserve judgment on the pending motions for forty-five days, and to allow the Director in the interim to conduct further discovery on the independent contractors issue. Specifically, the Director sought, for the first time, to depose Servidio, as well as another Davidoff employee, Jeffrey Lee.
Judge Menyuk issued her oral determination on these matters in a telephonic conference with counsel on November 3, 2006. The judge granted Davidoff's motion for summary judgment and denied the Director's cross-motion. The judge also denied the Director's post-argument request to extend the time to conduct discovery.
As a central basis of her substantive ruling, Judge Menyuk concluded that "Davidoff was not a distributor as defined by N.J.S.A. 54:40[B]-2 [the TPT] during the period in issue here." Characterizing as "meager" any evidence that Davidoff had engaged independent contractors in New Jersey, the judge stated:
What I am unable to conclude is that Davidoff received, stored, sold, or otherwise disposed of tobacco products after they had reached this state. From all the evidence that has been presented by both parties . . . the only inference that I could possibly make in favor of the
[D]irector is that Davidoff had an independent contractor in New Jersey doing something here on behalf of Davidoff.
What has not been presented is any evidence from which I could infer that anyone connected with Davidoff received, stored, sold, or otherwise disposed of tobacco products once they had reached this state. [A]n independent contractor or even an employee, even when he [or she] actively engaged in soliciting sales, does not make Davidoff a distributor under the act. The most obvious example of that would be a salesperson soliciting orders transmitted to Davidoff in Connecticut for shipment of tobacco products from Connecticut by common carrier to New Jersey.
In light of her statutory finding that Davidoff's activities for the years in question were not covered by the TPT, Judge Menyuk found no need to "reach the issue of whether the [D]irector may constitutionally impose the tobacco products tax on Davidoff on the facts of this case." The judge did not make a ruling on the applicability of the Litter Control Tax to Davidoff, instead inviting the parties to discuss that issue. Following such discussion, the parties consented in February 2007 to a cancellation of the Litter Control Tax assessment, subject to reinstatement if the Division prevailed in its appeal of Judge Menyuk's decision regarding the TPT.
As a general matter, this court recognizes the considerable expertise of the Tax Court in state tax matters. We will not disturb its rulings, unless "the Tax Court came to its decision in an arbitrary fashion[, or] . . . its findings of fact are [not] supported by substantial credible evidence." Little Egg Harbor Twp. v. Bonsangue, 316 N.J. Super. 271, 285 (App. Div. 1998) (citing Glenpointe Assocs. v. Twp. of Teaneck, 241 N.J. Super. 37, 46 (App. Div.), certif. denied, 122 N.J. 391 (1990)).
In this case, we review the Tax Court's entry of an order for summary judgment. It is well-established that summary judgment is appropriate if "the pleadings, depositions, answers to interrogatories and admissions on file, together with the affidavits, if any, show that there is no genuine issue as to any material fact challenged and that the moving party is entitled to a judgment or order as a matter of law." R. 4:46-2(c). When deciding a motion for summary judgment, the court must "consider whether the competent evidential materials presented, when viewed in the light most favorable to the non-moving party, are sufficient to permit a rational factfinder to resolve the alleged disputed issue in favor of the non-moving party." Brill v. Guardian Life Ins. Co. of Am., 142 N.J. 520, 540 (1995). On appeal, this court applies the same standard as the court below. Coastal Eagle Point Oil Co. v. W. Deptford Twp., 19 N.J. Tax 301, 304 (App. Div. 2001).
That being said, we are completely satisfied that Judge Menyuk's decision on the merits here was supported by the record, consistent with the substantive law, and in accord with the standards for summary judgment. We also sustain her discretionary prerogative in not acceding to the Director's belated request to extend discovery after the cross-motions for summary judgment had been argued. Accordingly, we affirm the Tax Court's final judgment, substantially for the reasons cogently expressed by Judge Menyuk in her oral ruling of November 3, 2006. We add only a few comments.
From 1995 through 2000, the definition of a "distributor" under the Tobacco Products Wholesale Sales and Use Tax Act was as follows:
"Distributor" means a person, wherever resident or located, who brings or causes to be brought into this State a tobacco product purchased directly from the manufacturer thereof and receives, stores, sells or otherwise disposes of the same after it reaches this State.*fn6
[Historical and Statutory notes to N.J.S.A. 54:40B-2 (West 2002) (emphasis added).]
By comparison, the definition of a "wholesaler"*fn7 under the Act, both today and during the taxable period, is: a person, wherever resident or located, other than a distributor as defined herein, who:
a. purchases tobacco products from any other person who purchases from the manufacturer and who acquires tobacco products solely for the purpose of bona fide resale to retail dealers or to other persons for the purposes of resale only; or
b. services retail outlets by the maintenance of an established place of business for the purchase of tobacco products including, but not limited to, the maintenance of warehousing facilities for the storage and distribution of tobacco products. [N.J.S.A. 54:40B-2.]
It is an elemental principle of statutory construction that "the words and phrases in the statute must be given their generally accepted and ordinary meaning." State v. Malik, 365 N.J. Super. 267, 275 (App. Div. 2003), certif. denied, 180 N.J. 354 (2004). Furthermore, "when interpretation of a taxing provision is in doubt, and there is no legislative history that dispels that doubt, the court should construe the statute in favor of the taxpayer." Fedders Fin. Corp. v. Dir., Div. of Taxation, 96 N.J. 376, 385 (1984).
In this case, the Division's auditor, Branch reviewer, and Director all perceived that Davidoff was a "distributor" under the Act, thus subjecting it to the TPT. All three focused on the first part of the statutory definition of distributor, finding that Davidoff "cause[d]" tobacco "to be brought into" New Jersey. However, the language of the Act is clear that a distributor also must "receive[], store[], sell[] or otherwise dispose[] of" a tobacco product "after it reaches" New Jersey. N.J.S.A. 54:40B-2 (amended 2001). The Director has failed to establish this half of the statutory requirement, which is the key aspect that Judge Menyuk relied on in granting summary judgment to Davidoff. As Judge Menyuk correctly noted, even if the Director could prove that Davidoff relied upon independent contractors to sell its tobacco products in New Jersey, such reliance does not constitute evidence that Davidoff had anything to do with its products after they were physically shipped, F.O.B. Stamford,*fn8 out of Connecticut and into New Jersey.
Further, the Director failed to marshal sufficient evidence in the Tax Court to refute the sworn certifications from Davidoff's management, attesting that any marketing of Davidoff's products after they left Connecticut was undertaken by third-party retailers or third-party wholesalers. The articles that the Director culled from the Internet and presented to the Tax Court, which mention Davidoff products being used at various cigar-smoking events in New Jersey, have no relevance to whether Davidoff itself undertook any of the statutorily-defined actions in this State that would make it a "distributor" for purposes of the Act. Moreover, the Director's contention that the Legislature intended the TPT to be broadly construed is undermined by the clear terms of the statute, as it was worded before its amendment in 2001, defining a "distributor" in a precise and limiting way.
In sum, the Tax Court's substantive decision properly applied the requirements of the statute to the record submitted on the cross-motions. The Director presented no genuine issue of material fact that any employees or agents of Davidoff had sold its tobacco "after it reache[d]" New Jersey, following its F.O.B. shipment from Connecticut. N.J.S.A. 12A:2-319(1). We thus affirm the grant of summary judgment to Davidoff.*fn9
We briefly address the Division's procedural argument that Judge Menyuk committed reversible error in declining to extend discovery after the summary judgment motions had already been argued. We discern no reason to set aside the judge's denial of that eleventh-hour request.
Rule 8:6-1(a)(4) specifies that discovery in State tax cases "shall be completed within 150 days," unless otherwise directed in a case management notice or order of the Tax Court. That 150-day period runs from sixty days after the service of the complaint. Ibid. Although we were advised at oral argument that the Tax Court held several case management conferences in this matter, the Director concedes that the court never issued an order extending the discovery period beyond the time specified by the Rule. We cannot tell from the record supplied to us when Davidoff's complaint was served upon the Director, but we know that the Director filed an answer on August 5, 2005. If, for the sake of argument, we use sixty days from that answer date as the trigger of discovery, the Division should have concluded discovery by April 5, 2006, or, if it still wanted more discovery, filed a timely motion to extend the discovery period. It chose not to do so.
Instead, the Division initially took the position on its cross-motion for summary judgment that the factual record was sufficiently complete for the court to rule on the merits. Notably, the Division did not respond to Davidoff's affirmative summary judgment motion with an assertion under R. 4:46-5 that it was unable to present by affidavit facts essential to justify opposition because discovery was incomplete. It was only after the Division apparently sensed, from oral argument on the motions, that its legal position may have been in jeopardy that it sought to reopen discovery, and to pursue depositions that it could have sought long before that time. We are also mindful that the Division's auditor took three years to examine the company's operations before the assessment was imposed and suit was filed.
Under the circumstances, we do not believe that Judge Menyuk misapplied her discretion in denying the late discovery request. Abtrax Pharm., Inc. v. Elkins-Sinn, Inc., 139 N.J. 499, 517 (1995) (appellate courts reviewing discovery rulings ordinarily should consider only whether the trial court abused its discretion); see also Cavallaro v. Jamco Prop. Mgmt., 334 N.J. Super. 557, 570-72 (App. Div. 2000).
The Tax Court's judgment of November 3, 2006 is affirmed.
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Is this an European restaurant?
Is this restaurant good for brunch?
Does this restaurant offer highchairs for toddlers?
Does this restaurant accept reservations?
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Is this restaurant good for dinner?
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Does this restaurant offer free wifi?
Is this restaurant good for scenic view?
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When cold + rainy, sit upstairs because it's very cozy! The outside tables offer a great view of the Grand Place. They offer many traditional dishes and my favorite was the waterzoi!
Sat outside for dinner on a mild evening. Lovely to people watch and soak up the atmosphere. Menus in English and French. Good range. Food average. I ordered moules with cheese (never had this combo). Moules were very very average (disappointed and didn't finish them). Hubby had a steak and frites which was a better choice. Staff were very helpful....
We found this place lovely to sit outside and have a few drinks, nice selection and the staff were friendly. We did eat here one day too which was nice, we had omelette and chips which was worried would be greasy but it really wasting. Very pleasant
In the heart of the Place du General de Gaulle, great place for a beer and to watch the world go by. We didn't eat but people were. The beer was good and it seemed reasonably priced.
This restaurant is in the main square in Lille and is very popular. When we ate here last Friday evening, we grabbed the last table so it's clearly a well known place. Most of those patronising the restaurant were French (always a good sign!). I am happy to order in French but there were English menus available and the staff...
I rarely eat at the same place twice in a month, let alone twice in a week! But this Brasserie is great. I love the food, service, and the fact that they serve fast and at a very reasonable price. I went to eat there three times during my stay downtown Lille. Each time I order something different and I...
Set in one of the main squares in Lille this is a great place for sitting out and enjoying a few drinks. Service is friendly. We didn't go inside but the building is very attractive. And not only can you watch the world go by and enjoy the buzz but you also get to admire the great architecture of the...
Ate here on a Thursday evening mainly chosen because we liked the square it was situated in. I chose the mussels in white wine which came with fries, all very tasty. My mum chose beef with a fried egg, small side salad and fries. Verdict on that - not bad, could have done with more seasoning. Along with a medium...
There was a table free when we arrived - others were not so lucky. But stick around, there is no managed queuing, but there is reasonable turnover. regional specialities good with generous portions . Very pleasant Sunday evening.
One of the nicer, homelier places in the main square, and always busy. Ate here a few times (though the restaurant is shut for hours in the afternoon). The food is simple and good. The service... Look, France is known for bad service, and it probably depends who you get. One night I had one waiter who couldn't have been...
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text:
Company Profile
- California, United States
- Tel: (408) 753-5115
- www.act-vision.com
- Member Since 2014
Vision Supplier
- Member Since 2014
Vision Supplier
Applied Core Technology Inc. formed the brand name of ACT-VISION, to address the needs of the U.S. semiconductor and industrial manufacturing markets regarding high quality machine vision products at competitive pricing, where high availability and service is critical. ACT-VISION offers a full array of imaging and lighting solutions for applications across various industries including semiconductor, flat panel display, electronics components, photonics, automotive, robotics, biotech, medical devices, energy, solartech and life science. ACT-Vision distributes Hayashi LED and fiber products in North America as well as the highest quality and best value cameras, lenses and plastic fibers from leading manufacturers in Asia.
This company does not currently have any products or services.


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In Stock
Expected to ship by .
Use Code: JLE4256
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To view item in an alternate color, click on a swatch above.
Item #: 2306-04526-1291
Our plus size micro fleece wrap robe enbraces you in ultra-soft comfort. Eased with a roomy, relaxed fit, in your favorite length, it's the perfect layer of lightweight warmth.
Women's plus size robe and plus size sleepwear in sizes M(14W-16W), L(18W-20W), 1X(22W-24W), 2X(26W-28W), 3X(30W-32W), 4X(34W-36W), 5X(38W-40W)The Comfort FactorWrap yourself in pure comfort, fabulous ease. You'll love the plush touch and cozy, relaxed fit this ultra-soft and lightweight micro fleece robe offers.
(based on 113 reviews)
of respondents would recommend this to a friend.
Ratings Distribution
5 Stars
4 Stars
3 Stars
2 Stars
1 Stars
Best Uses
Feels too small
Feels true to size
98% (94 reviews)
(94 reviews)
Feels too large
Feels too narrow
Feels true to width
91% (74 reviews)
(74 reviews)
Feels too wide
Reviewed by 113 customers
Displaying reviews 1-30
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By DTM
from Los Angeles, Ca
About Me Comfort Driven
Comments about Women's Plus Size Dreams & Co. Women's Plus Size Wrap Robe in Microfleece:
Very nice robe. Good fabric. medium weight flannel.I expected it to be too long. I am 5'4" but it comes to my ankles. Plenty of room to wrap up in.overall an excellent buy.
Bottom Line Yes, I would recommend this to a friend
Was this review helpful? Yes / No
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a review
By MsBBlessed2
from Cleveland Ohio
About Me Style Driven
It is a good robe
Robe review
By Babs
from Monroeville PA
Love it ...wanted another in all color but you were out of it...
sweet robe
By beth
from mn
love it
By jo mama
from Arizona
I never thought I would like a robe. But I moved up to the mountains from the desert. This robe is so soft and confortable and warm. I just love it.
So warm
By Tres' Kitten
from Eureka, Ca
It is so warm and soft. I ordered bigger but did not need to. They really are true to size. I love it.
By sulky kate
from philadelphia pa
A very substantial and well made garment for the money.
I'm disgusted with this product!
By none
from San Tan Valley, AZ
I had ordered a size larger so I would have room to be comfortable. It was fine when I got it, but then I washed it and it shrunk. Now it's a size and half smaller and not very comfortable at all.
Bottom Line No, I would not recommend this to a friend
It is beautiful.
By dimples
from Kingman, Kansas
The robe is very warm and is soft and pretty.
By why do i have to have a nickname?
from kcmo
Great for cold winter nights.
Best robe I have ever had!
By Kathy
from Oakville, CT
Extreme comfort and warmth, without the over bulkiness of some robes- the length is great also.
By pooma
from NC
About Me Casual Dresser
very comfy and warm but fabric was pilling after 2 washes and I expect it to look lousy within 6 months. I would not buy again.
Very nice robe
By BrendaB
from NewYork
About Me Comfort-oriented, Practical, Stylish
This robe is warm and comfy.
Love long robes
By Warbon
from Guthrie Center, IA
About Me Comfort-oriented, Practical
I like robes that are ankle/floor length and they are very rare to find. This one is warm and comfortable.
A Real Snuggler!
By Paulette
from South Carolina
If you ever wanted a warm, snuggly robe to sink into this is the one. It is perfect to wrap up in for a chilly night of tv, to throw on to push the cold away on icy mornings. The colors are gorgeous, the feeling is soft and warm. This robe feels thick without really being bulky, as well. This is one of those pieces that you will want to buy two of just in case you ever lose one (or in my case - one of your kids makes off with it!). This is the ultimate snuggly winter robe.
Very nice
By Cat and book lover
from Cedar Rapids IA
This robe is very nice, perfect weight for me, I don't like the very thick heavy robes, this was fairly lightweight but the material makes it cozy. It has a bit of a finish on it but I am sure that will soften up when I wash it. Pretty color and love the wrap robes. It is hard to find a wrap robe on Fullbeauty and I am very happy with this one.
I would buy again
By Hmatt
from Wausau, WI
I love this robe! Only complaint is that I wish the sleeves were a tad longer.
(1 of 2 customers found this review helpful)
Robe did not come with the belt
By Beltless
from California
The robe itself is warm and lovely however, it did not come with a belt. I have sent two emails to customer service asking when I can expect the belt that goes with this robe and I have had no reply. You might be better off shopping elsewhere since customer service seems to be non existent here.
By 55ish
from South Dakota & Arizona
About Me Stylish
Love the comfort, style and warmth of this robe. My little dogs do too when they snuggle on my lap - love the fabric!
nice colors very soft and looks very warm and comfortable
By tammy
from Ohio
About Me Conservative
bought this for my niece after she had her baby. colors very nice, soft, and looks very warm
(1 of 1 customers found this review helpful)
By Pamela
from Texas
I have a chronic illness and I'm in bed a lot, so I wanted something to put over my pajamas when someone knocks on my door. This robe is perfect for that because it's not too thick and bulky. It's made of fleece but a MUCH better quality than a snuggie, it's made well. It's also warm and fits me well. I'm completely comfortable in it. I have an old terry cloth robe that was way too bulky and I never used, so I'm going to donate it and keep this one for sure.
(2 of 2 customers found this review helpful)
By Mel
from Malvern,OH
About Me Trendy
Its a bathrobe and I wear it after bath or at night if Im cold. Even used it to cover up as blanket on couch its so soft and warm! I love it!!!!!!!Super soft even better than I expected. Great price and value for the robe!!!!! Fast shipping! I may buy one for my sister.
By Jaded
Love it!
By kermit
from IN
robe fits larger than expected warmer than I wanted but will work next winter
(3 of 3 customers found this review helpful)
Love it
By Lore
from Augusta GA
No complains love the product house coat a little warm for the GA Summer
Plush, lovely, full, snuggly and soft well wrapping robe
By fullwomand
from vt
The robe is awesome - Your pro and con categories are wrong - look like they are for footwear
Snuggly in winter
By Emilyjoe
from Savannah, MO
I have been looking for the perfect robe and I found it.
Runs quite large, but very cozy
By tnoble101
from oregon
Most comfortable rode ever, surprised at color difference from online and catalog--it is a very yellow color,which mutes the pink plaid, not white as in photos. Runs quite large, definitely order down a size and it is still very roomy. Second robe from this catalog with this size difference.Still I would order it again, good value.
(3 of 4 customers found this review helpful)
I love it, I have been looking for this for such a long time
By Nonetheless
from Middle River, Maryland
After I take a shower I put my pjs on n lounge around in itTake shower n then put on while I put makeup on
(4 of 4 customers found this review helpful)
Nice robe.
By ReallyMary
from MA
This is a great wrap robe. It is very warm. The robe is made from a soft fleece and i love that it is long. I am 5' 8" and it comes to my ankles. It has 2 big pockets and an inside tie as well as a belt. For these cold mornings and nights, it is perfect. It offers warmth without bulk. It is slightly large, but it's a robe, so that's ok. One thing I would change....make it tag- free. Boy, I hate scratchy tags!
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Saturday, Jan. 19, 2013 3 p.m. to 4:30 p.m.
Location: Children's Museum & Theatre of Maine, 142 Free Street, Portland, Maine
For more information: 207-828-1234
PORTLAND, Maine — On an icy winter day, seven children set off on a grand adventure in the new children's book, "The Iciest, Diciest, Scariest Sled Ride Ever!" Join author Rebecca Rule and artist Jennifer Thermes to listen to stories, learn how the illustrations were made and meet the creators of this winter book. Free with admission.
Story continues below advertisement.


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Individualized Physical Therapy Treatment to: -Decrease Pain -Restore Mobility -Increase Strength -Improve Function -Prevent Re-Injury
Our teamrecommended by physicians trusted by patients172190attr:orthopedics
Be the first AL.com user to add photos or videos of Eastern Shore Physical Therapy
Eastern Shore Physical Therapy can be found at Van Buren St 6475. The following is offered: Doctors & Clinics. The entry is present with us since Sep 9, 2010 and was last updated on Nov 14, 2013. In Daphne there are 51 other Doctors & Clinics. An overview can be found here.
Since 1987, Eastern Shore Physical Therapy Inc has been providing Physiotherapist from Daphne.


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Missed one of our events?
Here below you will find a selection of videos, podcasts and blogs of some of the events recently organized or hosted by or with collaboration from UCL Americas.
The Canadian Arctic in Print: Arm Chair Travels of a Map Curator
Dr. Philip Hatfield (British Library) - Searching for Arctic trade routes, the Northwest Passage and other supposed routes like it, has captured the imagination of Scottish, English and other European sailors since at least the sixteenth century. Explorers such as Sir Martin Frobisher, Sir John Ross, Sir James Clark Ross and Dr. John Rae have scouted routes, conducted experiments and encountered diverse peoples on their journeys. In turn their work has had a profound impact on the Arctic and shaped the world around us. The history of this exploration is recorded in striking manuscripts, maps, printed books and photographs that are held in collections across the United Kingdom and Lines in the Ice: Exploring the Roof of the World is an account of this history of exploration as told through these works. This talk, then, is both an Arctic history and a story of travelling through the writing of others, beautifully illustrated by those who travelled to and lived in the Arctic. More...
Starts: Dec 12, 2016 6:00:00 PM
IHR Latin American History Seminar Series: Imperial rivalries, insurgents and spies: Britain and Spain during Latin American Independence
Gregorio Alonso (Leeds) - The aim of this paper is to unravel some of the less well-known dimensions of British and Spanish policies towards Latin America in the 1810s and 1820s. The central role played by Latin America in the complex diplomatic, economic and political relationships between both colonial powers will be explored by focusing on the activities and schemes devised by the agents and informants working for them.
Starts: Dec 13, 2016 5:30:00 PM
Outsiders and Separation of Powers in Latin America
Miguel Carreras (UC Riverside) - In the last 25 years, nine outsider candidates won presidential
elections in Latin America. Outsiders are candidates with little
political experience running for new parties. This reality presents a
dual puzzle, which is the focus of this talk.
Starts: Dec 13, 2016 6:00:00 PM
Explaining the Role of Violence in the Brazilian State
Anthony Pereira (KCL) - The Brazilian state in the 21st
century is at the same time a coercive state, employing a large degree of
lethal violence against its own citizens; a national developmental state,
coordinating the commanding heights of the economy in the service of domestic
industry and export promotion; a constitutional state, with a formal commitment
to equality of citizenship and the rule of law; and a social democratic state
that guarantees a minimum income to the most disadvantaged in society. What
explains this peculiar combination of characteristics, and in particular, the
persistence of relatively high levels of state violence despite rising state
capacity in the developmental, constitutional, and social spheres? This paper
reviews the literature on state formation in search of clues to this puzzle,
and then suggests, from a comparative perspective, some answers to the
Starts: Jan 11, 2017 5:30:00 PM
Whiteness and Weddings in the 'Post'-Colonial, Neo-liberal Economies of the Caribbean
Karen Wilkes (Birmingham City University) - In
the contemporary neoliberal context, where the princess bride is a privileged
consumer citizen, the destination white wedding is a niche product for the
tourist industry, and the Caribbean is a particularly popular destination,
fulfilling 'Western ideas of [paradise and] a romantic other' (C. M. Hall and
Tucker 2004: 10). Operating in the global market place, companies such as
Sandals actively sell the Caribbean as a paradise destination and attainable
luxury, through interactive web sites and high-quality glossy brochures.
Starts: Jan 18, 2017 5:30:00 PM


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PATERSON - The family of a motorcyclist killed in a Paterson crash is demanding answers tonight after witnesses stepped forward saying two emergency workers caused the fatal collision.
On April 17, Pete Waddy was riding his motorcycle along First Street in Paterson when he struck the back of a parked SUV and was killed. Eyewitnesses claim that Waddy was pushed into the SUV by two emergency service workers, Juan Martinez and Jonathan Lopez.
Authorities say the two men, both with Paterson's Office of Emergency Management, were riding in a department Jeep Cherokee when Waddy passed them on his motorcycle. Prosecutors say when the two men rounded the corner, they saw Waddy's motorcycle strike the back of the parked SUV.
Martinez and Lopez have both been arrested and charged with failing to stop at the scene of the accident.
Authorities say they are still in the process of interviewing witnesses, but say they've found no physical evidence to back up the their claims.


text:
International traffic at Stockholm Arlanda Airport continues to rise, although the rate is slowing. As many as 1,148,500 passengers flew internationally to or from Stockholm Arlanda in November 2012, an increase of 2 per cent compared to the same month in 2011.
The number of passengers at Stockholm Arlanda increased by 1 per cent compared to November 2011 to a total of almost 1,600,000 passengers. And despite a decrease in the number of domestic passengers for the second month in a row, the number of passengers this year is almost 18,300,000, an increase of 3 per cent compared to the period January-November 2011.
The total number of landings at Stockholm Arlanda in November was about 9,300, which means there was no change compared to the same month in 2011.
"Unless something unforeseeable occurs in December, it means that 2012 will be a new record year for Stockholm Arlanda," says Jan Lindqvist, director of communications at Stockholm Arlanda Airport.


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Welcome to Seikkailulaakso, a meeting and eventcenter by the sea!
Seikkailulaaksos' personnel welcomes you to Porvoos' beautiful archipelago. Our dedicated staff will ensure guests' comfort and well-being all the time.
We are located about a half-hour drive from Finlands' capital Helsinki. Island of Emäsalo offers you an unique setting for events and meetings. The versatile activities services completes every event. Whether you're on the go with a big or a small group, our instructors will make a memorable experience everytime!
"Adventure Valley" will let you hold successful meetings and a variety of recreational opportunities with more than ten years of experience.


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Bibliographic Details
Title: The Challenge of Fatherhood
Publisher: Abbey Publishing
Binding: PAPERBACK
Book Condition: New
0870291858 Abbey Press paperback; s. Bookseller Inventory # SKU1116225
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text: The scariest thing about the serial killer in The FollowingAnnalee Newitz1/23/13 7:33pmFiled to: Holy crap wtfThe followingTelevisiontweet100EditPromoteShare to KinjaToggle Conversation toolsGo to permalink The Following is a new show from FOX, featuring a twitchy Kevin Bacon stalking a serial killer who is obsessed with Edgar Allan Poe. What could be scarier than the knife killings, animal mutilations, and bad quotes from poetry in the premiere episode that aired on Monday night? The fact that killer Joe Carroll has OVER A THOUSAND BLOGS. Seriously. This clip explains everything that's terrifying about this show. And it's only going to get worse. Next episode: 4Chan!Gear from Kinja Deals Bestsellers: Retro USB Super Nintendo ControllerBestsellers: Cards Against HumanityToday's Best Deals: Fizzics, Camping Gear, Gift Ideas, and MoreReply100 repliesLeave a reply


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Small cars 'are more popular than big vehicles'
Smaller cars are becoming more popular and are increasingly displacing larger saloon vehicles, new research shows.
According to a report from insurer Aviva, high specification smaller family cars such as the Mini, the Peugeot 207 and the Volkswagen Golf dominate the top ten most popular cars.
Meanwhile, traditional family saloons such as the Volkswagen Passat, the Ford Mondeo and the Vauxhall Vectra have fallen out of favour with drivers.
The survey, which questioned 2,500 adults in the UK about their family car history over the past 30 years, found that two-thirds of Fiesta drivers are now men.
Meanwhile, women are showing interest in SUV hybrids with 4 x 4 tyres, such as the Toyota RAV4 and the Citroen Picasso.
Heather Smith, director of car insurance at Aviva, said: "As families' lives become more busy and complex, it appears multi-tasking mums need a vehicle fit for both work and family life while cost and fuel efficiency are increasingly important to dad."
Posted by


text:
Dog Veterinary
Ask a Dog Vet and Get Answers to Your Dog Veterinary Questions
I am sorry to hear you are worried about your puppy. How long ago did he eat these flowers? Is he acting sick at all?
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text:
NAS Bible with AcroBible Suite
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Open iTunes to buy and download apps.
Experience the Bible in a whole new way with AcroBible for the iPhone/iPod touch. AcroBible NASB puts the entire New American Standard version of the Bible at your fingertips. The touchscreen interface makes it easy to navigate, browse and search the Bible. An Internet connection is not required to read the Bible.
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