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June 23, 2009
WILLIAM J. WISOTZKE, JR., PLAINTIFF,v.ONTARIO COUNTY, DONALD BRAULT, GEORGE M. REIBER, DEFENDANTS.
This is an appeal from a decision of United States Bankruptcy Judge John C. Ninfo, II (Dkt. #1, Att. 15). In that decision and order, Judge Ninfo determined that certain real property (the "Property") was not part of the appellant's Chapter 13 bankruptcy estate, because at the time the appellant's bankruptcy petition was filed, title to the Property had been transferred to appellee Ontario County (the "County"). The County now moves to dismiss the appeal (Dkt. #2). For the reasons set forth below, that motion is granted.
On October 2, 2007, the County commenced an in rem foreclosure proceeding to recover delinquent taxes, due since January 1, 2006, on the Property. The Property had been owned by the late parents of appellant John Wisotzke ("debtor"), and was his primary residence at the time of the foreclosure proceeding. Although the debtor was personally served with the required notices, he did not answer or otherwise act to prevent the foreclosure. January 18, 2008, the final day upon which the debtor could have acted to redeem the Property from foreclosure, expired without any redemption efforts.
On February 29, 2008, the County was granted a default judgment before the foreclosure court by which possession and title to the Property was transferred to the County. It scheduled the Property for auction. The debtor did not move to reopen the default.
On May 14, 2008, just before the auction was to take place, the debtor filed a Chapter 13 bankruptcy petition, listing the Property as an asset. Later that afternoon, the County auctioned off the Property in accordance with the default judgment of foreclosure, and it was purchased by appellee Donald Brault.
On May 16, 2008, the County petitioned the Bankruptcy Court for an order declaring that the Property is not an asset of the debtor's estate pursuant to 11 U.S.C. §541 ("Section 541"). 11 U.S.C. §541(a)(1) (defining "property of the estate" as, inter alia, "all legal or equitable interests of the debtor in property as of the commencement of the case").
On August 14, 2008, the Bankruptcy Court issued the decision appealed from, which found that the default judgment in the in rem tax foreclosure proceeding had effected a transfer of title to the Property to the County, and that the debtor's right to the Property expired, at the latest, upon the debtor's last day to move to reopen the default. By operation of N.Y. Real Property Tax Law ("RPTL") §1131, that date fell on or about March 30, 2008, thirty (30) days after entry of the default judgment. Because the debtor never moved to reopen the default within that time, his rights to the Property, if any, had long since expired when he filed his Chapter 13 petition on May 14, 2008, and the Property was not part of his bankruptcy estate. This appeal followed.
I. Applicable New York State Law
Initially, appellant argues that the Bankruptcy Court should have deferred to the principle, enumerated in the matter of In re Rodgers, 333 F.3d 64 (2d Cir. 2003), that a foreclosure debtor's rights are not extinguished until real property is actually auctioned, regardless of whether a judgment of foreclosure has already been obtained. See Rodgers, 333 F3d. 64 at 66 (a foreclosure debtor's rights continue until the foreclosed property is auctioned). Appellant reasons that because a bankruptcy estate consists of all interests owned at the time the petition is filed, and the debtor's petition was filed a few hours before the Property was sold at auction, the Property was therefore part of the estate.
I agree with the Bankruptcy Court that appellant's reliance upon Rodgers is misplaced. Rodgers arose out of Monroe County, a municipality which opted out of N.Y. RPTL Article 11 and enacted its own mechanisms for collecting delinquent taxes -- mechanisms which explicitly provide for an extension of the mortgagor's interests until noon on the day preceding the auction. As such, the Rodgers court never considered the impact of N.Y. RPTL §1131, which governs here because Ontario County did not opt out of Article 11. N.Y. RPTL §1131 establishes that a debtor's rights are extinguished at the time his right to redeem the Property expires. Thus, the Bankruptcy Court's finding that, based upon N.Y. RPTL §1131, the appellant lost legal and equitable title to the Property by failing to timely redeem it, was not an abuse of discretion.
II. 11 U.S.C. Section 1322(c)(1)
Appellant also argues that the Bankruptcy Court committed reversible error when it declined to find that the debtor's right to redeem the Property was extended or resurrected by 11 U.S.C. §1322(c)(1), which provides that a default with respect to a debtor's primary residence may be cured up to such time as "such residence is sold at a foreclosure sale conducted in accordance with non-bankruptcy law..." Appellant contends that in this case, the functional equivalent of a Section 1322 mortgage "foreclosure sale" was the public auction of the Property.
Although this issue is one of first impression in this district, I note that one district court in this Circuit has found that Section 1322(c)(1) operates to expand a debtor's state-law rights by tolling, or extending, a bankruptcy debtor's time to rectify a mortgage default on his residence. See In re Pellegrino, 284 B.R. 326, 330 (Bankr. D. Conn. 2002) (Section 1322(c)(1) "extend[s] to debtors an ample, uniform federal window for curing a mortgage default, even if that time extends beyond the period provided by state law"). Because Section 1322(c)(1), like nearly all federal statutes, preempts contrary state law, appellant urges that any and all provisions of state law which would provide for a shorter redemption period -- including but not limited to N.Y. RPTL §1131 -- should be ignored.
The County contends that the debtor's reliance on 11 USC §1322 is unavailing, because the May 14, 2008 auction of the Property did not constitute a "foreclosure sale" within the meaning of that section. Rather, it was a "resale" of the Property which occurred after the County had already acquired possession and title. In so urging, the County notes that N.Y. RPTL §1166, which provides that whenever a "tax district shall become vested with the title to real property by virtue of a foreclosure proceeding" it is authorized to sell it immediately, implicitly establishes that title to a foreclosed property is transferred to a county "by virtue of a [final judgment in a] foreclosure proceeding," and not by any ensuing auction. N.Y. RPTL §1166(1).
Assuming arguendo, as the Bankruptcy Court did, that Section 1322 is not limited to mortgage foreclosure proceedings and may be applied to an in rem tax foreclosure proceeding, I find that because the debtor had already been stripped of title to the Property by operation of N.Y. RPTL §1131 and the resulting default judgment, which directed the transfer of possession and title from the debtor to the County (Dkt. #1, Att. 3, Baxter Aff., Exh. F), it would have been impossible for a "foreclosure sale" within the meaning of Section 1322 -- that is, a sale which transferred title away from the debtor on the grounds of foreclosure -- to have taken place thereafter. See generally United Companies Financial Corp. v. Brantley, 6 B.R. 178 (N.D. Fla. 1980) (concluding that applicability of Section 1322(b) depends on whether state law provides that a foreclosure judgment transfers title, or simply awards a sum certain subject to satisfaction through a subsequent auction, since "[c]learly if the mortgage has ceased to exist and has merged into the judgment then it cannot be cured of default").
Appellant urges that even if Section 1322 does not apply, the County still did not acquire title to the Property because the County did not, prior to the auction, comply with N.Y. RPTL §1136, which directs that where a debtor defaults, "[t]he court shall make a final judgment awarding to such tax district the possession of any parcel of real property described in the petition of foreclosure [and] not redeemed... [i]n addition thereto such judgment shall contain a direction to the enforcing officer of the tax district to prepare [and record] a deed conveying to such tax district full and complete title to such parcel." N.Y. RPTL §1136(3). Although the default judgment in favor of Ontario County included the statutory language, it appears that the County, did not, prior to the auction, record a new deed. Judge Ninfo, presuming the cause to be the County's own regulations, which do not provide for the preparation and recording of a new deed until after the foreclosure auction takes place, found that the deviation was justified, and that the recording of a new deed was a ministerial act which did not defeat the foreclosure judgment's transfer of both possession and title to the Property to the County, or otherwise affect the validity of the County's claim of ownership.
I agree with Judge Ninfo that the recording of a new deed pursuant to N.Y. RPTL §1136(3) is a mere ministerial act, and that the County's failure to draft and record a new deed until after the resale of the Property at auction did not affect the validity of the default judgment's explicit transfer of possession and title to the Property to the County.*fn1 See N.Y. RPTL §1131.
I have considered the rest of the arguments raised by the appellant, and find them to be without merit.
For the reasons set forth above, I thus conclude that Judge Ninfo's August 14, 2008 Decision and Order, to the extent appealed from, was not an abuse of discretion. The Order appealed from is hereby affirmed, and the appeal is dismissed.
Rochester, New York
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Having unwanted fat in numerous locations of your body can have a substantial impact on your health and self-confidence. While traditional weight-loss through exercise and diet is a great method to reduce weight overall, even the very best workouts can't target problem areas like the belly, inner thighs, arms, and butts. Liposuction is a time evaluated treatment that is used to eliminate excess fat from particular locations of the body, allowing an individual to form and contour their body to their taste. Is liposuction right for you? Find out now.
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German Beer Girl
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This is an example of a WordPress page, you could edit this to put information about yourself or your site so readers know where you are coming from. You can create as many pages like this one or sub-pages as you like and manage all of your content inside of WordPress.
Stomach Fat Loss
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Nurses say Jane Kim for state Senate to heal California
There's a heartbreak to any patient's cancer diagnosis. So imagine watching my recent patient fight through treatment, knowing that when she exited the hospital, onto San Francisco's streets, her health would simply unravel because she has no home, no shelter, nowhere to go. —Maureen Dugan, San Francisco Examiner, 10/21/16 More »


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I Quattro Passeri: Find photos, reviews, information, amenities and compare prices for 3 stars hotels in Roncofreddo, Italy.
Situated in Roncofreddo, I Quattro Passeri offers 3-star accommodation, as well as a swimming pool and a sauna. It features a gym, as well as a safe, a wake-up service and vip rooms.
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Guests of I Quattro Passeri Country House Roncofreddo can make the most of the property's gardens. The multilingual staff will make sure guests have an enjoyable and comfortable stay at the bed & breakfast.
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RenderPMError: Can't setFont(Times-Roman) missing the T1 files
openerp 6.0 python 2.7
I have the error : RenderPMError: Can't setFont(Times-Roman) missing the T1 files?
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Foxconn WinFast NF4SK8AA-8EKRS Reviews
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- Average: 4.4
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Comments about Foxconn WinFast NF4SK8AA-8EKRS:
This motherboard was great for the Socket 939 processor. It wasn't the top board but definitely in the top 3. It had the then new nForce 4 chipset and had PCI-Express x16 slot over the older AGP 8x slot so it supported the newer graphics cards. It also supported the Socket 939 dual core processors as well which was definitely a huge benefit as some companies chose to only have their top boards support those newer processors and not their cheaper motherboards. It had decent on board sound but definitely not the best in the world. A true audiophile would definitely want to upgrade to something discrete and better. This board was an okay overclocker. Unfortunately during this time period, overclocking was more limited by the motherboard and RAM than the processor so as long as you had great RAM, you would have been able to get at least a 400Mhz overclock on your processor provided you had decent CPU cooling.
Comments about Foxconn WinFast NF4SK8AA-8EKRS:
I bought this motherboard because my MSI Sli Nforce 4 died. The Winfast was one of the few socket 939 boards being sold so I picked one up at Newegg. The Winfast allows me to overclock just as high as the pricier MSI SLI motherboard. This motherboard is very basic and has no special features. This motherboard has been solid for me and I have not had any technical problems so far. The motherboard does come with decent software that allows you to change advanced setting in Windows such as, FSB and voltage. The software also let you views temps and fan rpm speeds. If you are in need of a socket 939 motherboard to tie you over to your next upgrade you should give the Winfast Foxconn NF4SK8AA-8EKRS serious consideration.


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Liquidnet defence24 Jun 2012
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Chief defends Liquidnet amid SEC inquiry
Seth Merrin, founder and chief executive of Liquidnet, on Friday defended his company and other operators of so-called "dark pools", a day after he told customers the Securities and Exchange Commission was probing the way the trading platform shared customer information in its bid to win more stock-offering business from companies.
In an interview with The Wall Street Journal, Merrin acknowledged that the industry had lost the trust of some investors, but insisted it was unfair to generalise all dark pools. Private trading venues should be subject to "greater intelligent scrutiny - not political scrutiny", he argued.
In order for the industry to restore "some trust in the market", trading-network operators should promote "greater transparency" and "own up" to their mistakes, he added.


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The 'Wireless for HDMI' products feature "non-line-of-sight operation" and are claimed to work through walls and extend across multiple rooms with transmission quality "equal to that of wired solutions". The input from video devices can be HDMI, component video, and analog audio. The output to the HDTV is industry-standard HDMI. Full HDCP (High-bandwidth Digital Content Protection) compliance is supported, allowing protected content to be displayed to an authenticated display.
Tzeros platform is based on standards from the WiMedia Alliance, delivers raw transmission speeds of up to 480 Mbps and is "guaranteed to coexist" with other WiMedia-compliant devices. Transmitted video data is compressed using Analog Devices ADV202 JPEG2000 video codec.
Pricing and availability were not given.
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Schwinn Link Comfort Bike Reviews
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- High: 5.0
- Type:
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Reviewed by 7 customers
Comments about Schwinn Link Comfort Bike:
I bought the Schwinn Link and it works great! Can't beat it for the price. Unlike certain people who have negatively reviewed the dept store bikes, thjs is really a bike I can afford.
I went to a local shop that sells nothing but bicycles and everything was so overpriced I couldn't afford it without a 2nd mortgage! I got the same bike at a dept store for 1/2 the price - talk about a deal!
Yeah, I had to do the adjustments myself, but it wasn't that difficult and I was out riding in less than an hour. Very comfortable ride and I love the stem is adjustable.
I would have prefered trigger shifters personally, but the twist shifters work just fine.
Comments about Schwinn Link Comfort Bike:
I've had this bike since April 1, 2010 im suprised of how long this bike has lasted, compared to the Mongoose XR75 which is a cheap bike. My Schwinn Link has been all around town and now has 5494.9 miles on it. I am very pleased of the performance of this bike.
Comments about Schwinn Link Comfort Bike:
the schwinn link city series is the best bike I've ever used. it has a very sturdy steel frame, it has a very great setup distance between the seat & handlebars. handles great gears are excellent, stops on a dime. the front suspension is very big a tough. it handles very well on bumpy downtown streets.
Comments about Schwinn Link Comfort Bike:
I scored this bike on sale at a major retail store. For a basic bicycle, and for the price (what I paid) - it's ok, at best. It's a VERY basic bike - doesn't even have aluminum frame (steel), doesn't come in different sizes, no kick stand built in, has a very uncomfortable seat, no water bottle mount, no mount for the back. I've used it for long and short rides alike, and overall, this bicycle is just another cheap bicycle. If you want a reliable bicycle that you can take for longer rides, and will last some time, find a different one. But if you are looking for something to use for just riding around the neighborhood - this is decent. It definitely won't be stolen, that's for sure! I got this bike thinking I didn't care for the frills, but very quickly realized there some BASIC functions I expect of my bike, that this just doesn't have. I wish I could return it, but alas, it's been more than 14 days
Comments about Schwinn Link Comfort Bike:
I bought this bike a few months ago, but I returned it after a few weeks and several rides. I first bought it because I grew up riding Schwinns. They were a great, American company that built quality bikes in the United States. I had heard that they moved most of their manufacturing overseas to China, but I thought that quality control would be there for a company with such a long history of making bikes. Well, after riding the bike several times for various distances, I have to say that the quality has either gone down, or plateaued while other brands have improved. The first complaint is the frame: they are not rigid enough. I'm not a heavy person, and I felt a lot of flex in the bike on my rides. This makes the ride less comfortable and you lose a lot of power due to the flexing. Second, the components are second-rate. It's true that Schwinn uses brand name components, but it is almost always the lowest series. This makes the shifting choppy and not smooth. Much of the components are made by plastic, so I'm sure longevity will be an issue, as well. After giving this bike a try, I returned it for a different brand. Although that brand is also manufactured overseas, the quality control seems more on point and I found the ride substantially better.
Comments about Schwinn Link Comfort Bike:
Already left the review. Just wanting to rate the bike. Sorry Old Hippie, you are wrong on all accounts. Come ride with my old butt and see if you can keep up. 60 miles a day is a breeze on this bike and still have plenty of energy and no sore butt. If you don't like it, return it. I really doubt you bought one so what are you complaining about? Rack fits fine, Mounted a water bottle in about 15 minutes, of course I am a carpenter so I do have a little common sense. Sounds like just somebody complaining to complain to me. Shwinn...Pacific Bike....Thanks for a great product and will buy another if I can wear this one out. I am not in to names, just quality and value, Sorry Hippie, maybe you should ride one for a month or so and just shut up.
Comments about Schwinn Link Comfort Bike:
Bought my schwinn link a week ago.When I got home first thing i did was true the wheels .Then I adjusted the brakes and Gears .I build old vintage bikes as a hobby got my own tools and bike stand .
Anyway this weekend rode it on the bike path it is slower than my high end bikes but it is a good quality bike and has a good ride really comfortable I completed a fifty mile ride today on it and have nothing but good words to say about it .Iwould definitely would recommend it if your looking for a good bike and not pay a second mortgage on it. Oh and mine came with a water bottle mount holes and it has eyelits on the bottom frame to hook a back rack on it .


text: Best Movies on the Web: Angel of Death Comic author Ed Brubaker's new Web series, Angel of Death, debuts with great writing, great production values, and over-the-top violence as funny as it is gruesome. Think the girl-assassin genre hit is high point with Kill Bill? The new limited series on Crackle, Angel of Death, hopes to prove that wrong. It helps that the star, Zoe Bell, is a former stunt-woman who doubled for Uma Thurman as The Bride when she did [Spoiler Alert!] kill Bill. And a lot of other people. The big difference between this online-only, action flick - it's meant to work also as a feature film, complete with actual beginning, middle and end - is that it was written by Ed Brubaker. Comic fans know him as the author of Criminal, Daredevil, and the tragically cancelled Gotham Central. Oh, and he recently killed Captain America. The first three webisodes are now available, and tell the tale of Eve, an assassin living with the repercussions of a mission gone bad. The first depicts it in gory detail. Emphasis on the gore, but it's so over-the-top it's almost as funny as it is thrilling. New episodes will post every day until all ten are live.


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Bondax & Speelburg have something real good to share with you
Tag Archives: Bo Saris
Here's your weekend aphrodisiac. You're welcome!
Non-MixTape Mixes: How To Dress Well, Bo Saris, Washed Out, Midlake, Maya Jane Coles, The Aston Shuffle
Filed: Featured, Music News
Reinterpretations of other people's music
WARNING: pressing play may lead to elevated heart rate and uncontrollable movement of the limbs. Discontinue use if an irritation or rash develops. Could lead to pregnancy. For external use only.
UK producer, singer and songwriter Bo Saris has delivered his latest soulful single, 'The Addict.'
Shake it all about.
Drop a load of disco in your pants.


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Anne Hathaway
This is a great fuss-free option if you're thinking of going for the chop and want a look you can style easily everyday. While we can't imagine Anne rushing to pick the kids up from school, hanging the washing out and get dinner ready all at the same time, we think this hair would work for those of us that do!
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Frank's Heliolisk
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This Heliolisk is an electric/normal-type Pokémon owned by Frank.
Frank used his Heliolisk, his Swirlix and his Magnemite to provide light when shooting the movie. They used Flash to lighten the stage up. They were also watching the movie when it premiered.
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Sous Chef
La Lola Group
- Job Level
- Mid-Senior Level / Manager
- Job Category
- Hospitality and Tourism
- Vacancy
- 1 opening
- Preferred Educational Attainment
- Graduated from college
- Posted
- 2 months ago
- Application deadline
- in 11 days
- Recruiter responds
- 18% of the time
- Recruiter last seen
- a day ago
- Industry
- Food / Beverages
- Website
- http://www.churrerialalola.ph
- Employment Type
- Full time
- Office Address
- Unit 6G Icon Plaza Building, 26th Street, Bonifacio Global City, 26th Street, Fort Bonifacio, Global City, Taguig, Metro Manila, Philippines
Minimum Qualifications:
- Candidate must possess at least a Bachelor's/College Degree , Hospitality/Tourism/Hotel Management or equivalent.
- At least 3 year(s) of working experience in the related field is required for this position.
- At least 1 year experience in fine dining restaurants.
- Preferably with knowledge and experience in Spanish cuisine.
- Knowledge in European cuisine is a plus.
- Preferably Assistant Manager / Managers specializing in Food/Beverage/Restaurant Service or equivalent.
- Knowledge and execution of the correct food cost control and food stock.
- Certificates of hygiene/sanitation of F&B preferably,
- Willing to work in Bonifacio Global City, Taguig.
This position is responsible for the supervision and production of all the items in the kitchen.
- Check the seasonal products available in the city per month.
- Responsible together with the head chef to create new ideas/dishes for the monthly specials and a la carte menu.
- Responsible of the sanitation and hygiene training to the culinary team.
- Monitoring of daily suppliers invoice.
- Supervises daily shift operations.
- Ensures all employees have proper supplies, equipment and uniforms.
- Supervises staffing levels to ensure that guest service, operational needs and financial objectives are met.
- Monitors employee's progress towards meeting performance expectations.
The La Lola Group is a dynamic Filipino company under the leadership of young and dynamic F&B entrepreneurs, who are committed to offering orgasmic products and unforgettable dining experiences in all our food concepts. The group, who also owns and operates Las Flores and Rambla, is inspired by their service philosophy: "A taste of Spain in every way". La Lola is the group's fast service concept, which is a result of industry expertise and constant innovation in their desire to make customers very happy. Through the La Lola brand, the group aims to spread happy, messy, chocolatey smiles.


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average rating: -- / 10
Maman de trois enfants, je fais de la cuisine tous les jours et j'adore ça !!!
City: 75015 Paris
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Whatever it is, sell a few portions on Super Marmite! It's a great way to interact with your local community and to get real feedback on your cuisine :)Post a meal


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Showing results for "Essentially Metal Bar Table With Dark Finish". Did you mean Essentially Metro Bar Table With Dark Finish
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✔ Free Delivery ✔ 30-Day Replacement Guarantee ✔ Cash on Delivery ✔ Combo Deals.
489 offers for Essentially Metal Bar Table With Dark Finish across various categories like Furniture, Center & Coffee Tables, Desks & Tables, Bedside Tables, Dressing Tables & Mirrors, Dining Tables, Dining Sets, Bar & Outdoor, Home Office Furniture, Stools, Beds, Sofas, Storage, CENTER TABLES, BEDSIDE TABLE WITH DRAWER, DRESSING TABLES, OFFICE TABLES, CONSOLES, NA, Honey brown, Dark, Brown and brands like Royal Oak, Crystal Furnitech, Natural Living, StyleSpa, EVOK are available.


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Wordbot/Mount Rush HereSeries Website »
Episode Guide »
WORDBOT - In order to get back at WordGirl for destroying his robots, Tobey builds a robot replica of WordGirl named WordBot. When WordBot gets jealous and turns against Tobey, WordGirl and Tobey are forced to team-up in order to defeat WordBot. Vocabulary Words: Devoted, Backfire. MOUNT RUSH HERE - When all the grown-ups suddenly go missing, the kids take full advantage of an adult-free world. But as it starts to take a toll on them, WordGirl discovers that Mr. Big is using yet another mind control device to make all the adults build a tribute in his honor. WordGirl must destroy the machine and rescue the adults, but can she do it without Mr. Big's help? Vocabulary Words: Advantage, Tribute.
CommentsShare your thoughts, questions, and comments on "WordGirl" here.
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text:
Lyrics Depot is your source of lyrics to Things I Love To Do by Tammy Wynette. Please check back for more Tammy Wynette lyrics.
Things I Love To Do Lyrics
Artist: Tammy Wynette
Album: My Man
I'm up every morning by six knowing I could have slept until ten
But I like to bring him his coffee and wake him with a warm kiss or two
Start his day off right and when I see him tonight
There'll be more things for him that I love to do
I can tell when his day has been troubled so I love all his worries away
I lay down by his side and console him and remind him our troubles are few
Then at down start his day in my own special way
There's so many things for him that I love to do
It's not things I have to do just little things I wanna do
It's not things he asks of me just little things he least expects of me
Because of laughing that I get from him when his day is through
There'll always be things for him that I love to do
There'll always be things for him that I love to do
Tammy Wynette Lyrics
Tammy Wynette My Man Lyrics
More Tammy Wynette Music Lyrics:
Tammy Wynette - Baby Come Home Lyrics
Tammy Wynette - It Keeps Slipping My Mind Lyrics
Tammy Wynette - Jackson Ain't A Very Big Town Lyrics
Tammy Wynette - Keep Me In Mind Lyrics
Tammy Wynette - Only Thing Lyrics
Tammy Wynette - There Goes My Everything Lyrics
Tammy Wynette - Till I Get It Right Lyrics
Tammy Wynette - You'll Never Walk Alone Lyrics


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|46 Avaliações
|Tipo de imóvel
|Estadia Mínima
|4 noites
Nosso recentemente remodelado de um quarto à beira-mar condomínio acomoda confortavelmente 2-4 com uma cama king-size, sala com full-size cama de Murphy, uma casa de banho completa, cozinha totalmente equipada, terraço com vista para o mar, A / C, lavadora, secadora e mais viva . Serviço de limpeza diária está disponível mediante solicitação.
Worldmark Coral Baja é uma coroa de ouro RCI classificado, de cinco estrelas, totalmente equipada para a Praia Resort. Você vai desfrutar de uma grande piscina com bar aquático, dois enormes banheiras de hidromassagem, quadra de tênis iluminada, de nove buracos putting green, a fabulosa praia restaurante Mama Mia, mini-mercado, novo centro de fitness, sala de jogos, sala de informática, 24 recepção hora, e concierge. Próximo à cidade e na linha de ônibus. O aluguer de carros está disponível no local.
Imposto sobre Vendas incluído, "não bad dias".
Muitas atividades divertidas como esta é uma Worldmark Resort com atividades programadas a cada semana. Mama Mia tem uma excelente comida e entretenimento noturno. Claro que para se divertir.
Além de ganhar 10% de desconto serviços de spa e acesso gratuito à Internet. Apenas a nossa maneira de dizer bem-vindo para o belo resort Worldmark Coral Baja.
Very clean, courteous staff. Owner was great on communicating with us on check in and check out. I would recommend this property to a friend or relative that wants a nice quiet place to relax by the pool or on the beach. We got involved with volleyball in the pool and bingo. There are restaurants close by that have great food and are affordable. We also used the local stores and market to cook in.
Nice and clean property with ocean view. The staff at the resort is very friendly, accommodating and resourceful. The multiple pools and spas are well maintained and provide a cool place to hang out. The MamaMia restaurant on site has good and reasonably priced food. It was pretty quiet when we were there and it is exactly what we were looking for.
loved everything about this condo--beautiful view, nice space, comfortable beds, nice pool, fun and entertaining restaurant and best of all Pat was a dream to rent from--completely flexible with our last minute plans and available by email for any and all questions. I highly recommend. We'll be back!
We had a great time at Pat's condo. We actually were unable to take our flight to Cabo on day one, as my passport had expired, so we notified Pat, and she extended us an additional day. Unfortunately we were unable to take her up on it, as we had to return for work, but it was a very kind gesture. Overall the place was very clean, amazing view of the ocean, it is an end unit so felt very private, everyone that helps run the resort was super nice and helpful and Pat's unit has it's own private parking spot... great for those late nights coming back when the rest of the parking lot is full. The location of the resort is great! Across the street is an amazing Mexican restaurant that we ate at 3 times…very quality! Also an amazing sushi restaurant right next door to the Mexican restaurant. The pool looked amazing and was clean, but as we were always on the run, we never had a chance to use it. I definitely recommend having dessert at the resorts beach restaurant, as it really sets the mood and makes you feel like you are far and away. Overall I'd say it was a great stay and experience, and if we ever go back, we will be sure to look Pat up and see if the unit is available.
Mike and Maite
My family spent 6 days at the Coral Baja and had a fantastic time! The condo was perfect and had everything we needed. The view was phenomenal, and so relaxing to hear the waves crashing. We have two teenagers so having the separate bedroom gave us space to unwind and relax from them. They appreciated the wifi especially!! The staff at the resort was very friendly and helpful. We rented a car for four days right from the hotel, and booked a zip line and deep sea fishing trip as well. My son caught a 7 foot marlin!! It was his first time and an experience he will never forget. We ate many meals at the on site restaurant. I loved that the kids could go in there on their own and enjoy a meal at their leisure. It was so beautiful eating oceanfront every day. And their Sunday breakfast buffet was incredible. One night we all had dinner and hung around after for karaoke and dancing. It was a blast!! My husband and I discovered the California Margarita made with local tequilas. Delicious! We met a lot of great people hanging at the pool and had a nightly volleyball game together. Pat provided us with restaurant recommendations and we visited many of them. The Zipper restaurant was very cool. We enjoyed great food while watching the surfers catch some massive waves. The Brewery was great as well. A couple of days we spent walking around at the Marina and took a glass bottom boat tour. What an exciting time for us all! There is so much more to share, my mind is exploding with excitement thinking about our time in Cabo. We will 100% be visiting again and will definitely be booking our accommodations with Pat!
We had a great experience at the Coral Baja! We were particularly impressed with the cleanliness and general upkeep of the property. The workers were constantly cleaning (the pool, the tennis courts, even the ping pong table!)...the facility was immaculate. The pool was great and we enjoyed the swim up bar and other dining/entertainment options. The nachos at Mama Mia's are wonderful! We really enjoyed the beach and even though the waves were big, we were able to enjoy the water every day. Everything is within a quick cab ride of the Coral Baja. Restaurants, groceries, old town San Jose (very nice) and the San Jose Marina were all within a 5-10 minute cab ride. San Lucas was an easy 25 minute drive to visit the Arc/Land's End and all of the shopping, restaurants and activities offered there. The room as just right for our family of 4. The kitchen was well stocked with everything you need to cook in (except food which you can grab at the Mega store a 1/4 mile away). The beds were awesome!! We were very pleased with our accommodations. Overall, we had a wonderful time and highly suggest a visit to the Coral Baja and San Jose/San Lucas!
KM 29. 5 Carretera C. S.L.
San Jose del Cabo
|Validade da Tarifa
|por noite
|Noite (fim de semana)
|por semana
|por mês *
|Pacote ou Evento
Peak Season 2016
out 1 2016 - mai 31 2017
Estadia mínima: 4 noite(s)
Off-Peak Season
jun 1 2017 - out 14 2017
Estadia mínima: 4 noite(s)
Tarifa Básica
Estadia mínima: 4 noite(s)
We are running a Summer Special for new bookings for July 5 - August 31, 2016. Book a minimum of five nights at our low summer rates and get one additional night FREE.
Enjoy free internet when you stay with us.
* Tarifa mensal aproximada. O valor real dependerá dos dias em que você de fato se hospedar no imóvel.


text:
Note: Sample below may appear distorted but all corresponding word document files contain proper formattingExcerpt from essay:
To find out if you have ALS, your doctor will do a physical exam and will ask you about your symptoms and past health. You will also have tests that show how your muscles and nerves are working." (WebMD, 1) These tests may given the physician cause to observe the nerve cells where atrophy has occurred. Because ALS will generally prove debilitating to both upper and lower motor neurons, symptoms demonstrating a degeneration in both capacities will frequently be a tip-off that ALS is present.
Host/Intermediate host or Life
The individual who is host to this condition will have a limited life expectancy. ALS is a fatal disease which may run its course in a period of months or over a number of years. But as with the namesake of the condition in the U.S., Lou Gehrig, even those in peak physical condition may be struck by an aggressive advancement of the condition. Gehrig only survived two years following his diagnosis. This is demonstrative of the life-cycle for a disease that works its way through the body, eventually resulting in the failure to control basic life functions. According to current research "there is no cure for ALS, but treatment can help you stay strong and independent for as long as possible. It can also help you avoid other problems from ALS." (WebMD, 1)
Pathogenicity (include the pathology of the disease, specific toxins or other chemicals involved in the making of the disease)
Though the immediate effects of ALS become first present through the function of extremities, the pathogenicity of the disease demonstrates that an array of bodily systems are impacted and will produce evidence of the disease. Particularly, Waller (2006) indicates that "atrophy of the anterior horn cells and replacement of the large motor neurons by fibrous astrocytes (gliosis) causes the affected anterior and lateral columns of the spinal cord to become hard, hence the term 'lateral sclerosis.' Large neurons tend to be affected before small ones, but the general distribution of pathologic findings within the spinal cord should correlate with the clinical findings." (Waller, 1) This is also true of the brain, which will demonstrate atrophy in the motor cortex. In some ways, the pathology of the condition demonstrates the way that it invades and permeates the whole of the central nervous system.
In addition to the toxins which are found in the body due to the failure of the body to produce certain needed enzymes, we may also suggest the possibility that exposure to such chemicals as pesticides and chemical-based military weaponry could also be associated with ALS.
Diagnostic tests and treatment.
The first step in diagnosis is consultation with the physician. But subsequent to this, muscle testing such as the EMG are used in order to assess the extent of the damage present in the patent. According to Reichenberg, "the EMG will demonstrate damage due to LMN loss in the weakened muscles and may also show changes in muscles that are still strong. NCV should be normal. However, these studies are important because they help to detect motor neuropathy with or without conduction block in people with mainly LMN damage." (Reichenberg, 1)
This can also help to direct the treatment process. Though most individuals diagnosed with the disease will not survive for more than a few years, identifying motor neuropathy can help to provide focus for physical therapy. Patients can use properly guided exercises to retain strength as long as possible as well as to extend life and preserve physical comfort. Additionally, there are several drug treatment paths, but most of these are based on the extremely limited etiologic findings available to us, meaning that such approaches have been modestly successful at best. The most commonly employed treatments for ALS are those which work toward pain management and minimization.
Works Cited:
Aebischer, P. & Kato, a.C. (2007). Playing Defense Against Lou Gehrig's Disease. Scientific American.
Ray, S.S. & Lansbury, P.T. (2004). A Possible Therapeutic Target for Lou Gehrig's Disease. Proceedings of the National Academy of Sciences of the United States of America, 101(16), 5701-5702.
Reichenberg, E. (2008). Understanding ALS. ALS Hope Foundation.
Walling, a.D. (2006). Amyotrophic Lateral Sclerosis: Lou Gehrig's Disease. American Academy of Family Physicians.
WebMD. (2008). Amyotrophic Lateral Sclerosis (ALS) -- Topic Overview. WebMD,…[continue]
"Lou Gehrig's Disease Etiology And" (2009, October 13) Retrieved December 8, 2016, from http://www.paperdue.com/essay/lou-gehrig-disease-etiology-and-18678
"Lou Gehrig's Disease Etiology And" 13 October 2009. Web.8 December. 2016. <http://www.paperdue.com/essay/lou-gehrig-disease-etiology-and-18678>
"Lou Gehrig's Disease Etiology And", 13 October 2009, Accessed.8 December. 2016, http://www.paperdue.com/essay/lou-gehrig-disease-etiology-and-18678
, 2010). In addition, small frequent feeds, and a large amount of fluid is provided to maintain the nutritional needs of the patient and prevent dehydration. The r suctioning of secretions proves necessary in preventing aspiration of secretions. The loss of voluntary muscle's activity increases the risks of accumulation of secretions hence, the need for regular suctioning. Bulbar involvement often results in communication complications such as dysarthria and muscle paralysis of
Neurological System The nervous system is composed of an interlocked system of neurons. The neurons conduct impulses to and from the periphery. They also interconnect with each other to deliver impulses to the various parts of the brain. Neurons generate and conduct electrical impulses by selectively changing the electrical gradient of their membrane and releasing neurotransmitters. Neurotransmitters may be inhibitory or excitatory. Through time, as new skills are adapted or new
Ease up a range of motion, and foster muscle control. They are said to be used before or together with actual speech production treatment. The evaluation found that these methods and procedures are questionable in matters concerning the implied cause of developmental speech sound disorders, the neurophysiologic differences between the limbs and oral musculature, the development of new theories of movement and movement control, and the sparseness of research


text:
Clever And Cute
Played 734 times
Clever And Cute game information:
Even if she looks so powerful and selfconfident, Tecna is not one of those perfect fairy living in the Magical Dimension. Tecna has trouble expressing her emotions and mostly she needs two or three girls around to approve or disapprove her looks... but I believe you girls can land her a helping hand and teach her some of your fashion secrets by playing the Clever And Cute dress up game, can you
How to play:
This game is played with the mouse only
Add this game to your website or blog!
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text:
Hearts of Palm Salad
Total Time
Prep 10 mins
Cook 0 mins
This came from the Food Network. They credited it to Gourmet Magazine.
Ingredients Nutrition
- 1⁄2 cup mayonnaise
- 1 tablespoon red wine vinegar
- 2 tangerines
- 2 (14 7/8 ounce) jars hearts of palm
- 2 california avocados
- 4 cups arugula, packed and trimmed
- Whisk together the mayonnaise and red wine vinegar until smooth.
- Cut peel and pith from the tangerines and holding fruit over a bowl to catch juice, cut sections free from membranes discarding seeds.
- Rinse and drain hearts of palm and diagonally cut into 3/4 inch thick slices.
- Pit and peel avocados and cut into 10 pieces.
- Tear arugula into bite-size pieces and add to dressing with tangerine and juice, hearts of palm, and avocado.
- Toss salad to coat with dressing and season with salt and pepper.


text: This is a wonderful gem of a restaurant tucked into a side street very near to the central train station & zoo area. It is also a handy stop before or after the large movie theatre nearly across the street. The food is terrific and very reliable - we've eaten here for years when in Antwerp. It is family owned,... More


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This peanut butter, banana, bacon and honey sandwich is fit for The King.
Michael and a friend make crespelli, or crepes, with bananas and Nutella.
Chuck gets 'all shook up' over the Elvis Pancake at Rock-n-Dough Pizza Co.
At Bardstown Distillery, G learns to make Kentucky-Style Bananas Foster.
Banana-Split Funnel Cake is what Kelsey calls "the grandaddy of desserts."
Bobby challenges his mama's banana pudding with his lightened-up version.
Make this banana cream pie that is rich and creamy yet low in fat.
Amy Cao and Joy Cho join forces to make simply delicious banana pancakes.
Gale makes a sugary hazelnut schmear to top her Upside-Down Banana Cake.
Vanilla bean pecan butter adds a sweet twist to classic banana bread.
Get Cooking Channel on your TV.


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Detroits best dispensary! We have everything to help alleviate you through your aches, pains, illnesses, or just plain ol' bad days! A great selection of indicas, sativas, and hybrids. Budtenders are all educated and are here to assist you with knowledge of our quality products and nothing but the best customer service. Give us and our variety of strains a try. Hope to see you all soon!
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i stopped by treehouse for my first time. and i was really blown away with the service and great stuff. i love the buds too. coming back very soon
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text:
Pinocchioby Carlo Collodi
The old wood-carver Geppetto decides to make a wonderful puppet which can dance and turn somersaults, but by chance he chooses an unusual piece of wood - and the finished puppet can talk and misbehave like the liveliest child. Pinocchio is brave and inquisitive as well as naughty, and after some hair-raising adventures, he earns his heart's desire. Pinocchio/i>
The old wood-carver Geppetto decides to make a wonderful puppet which can dance and turn somersaults, but by chance he chooses an unusual piece of wood - and the finished puppet can talk and misbehave like the liveliest child. Pinocchio is brave and inquisitive as well as naughty, and after some hair-raising adventures, he earns his heart's desire. Pinocchio is a timeless tale of adventure, heart, mischief, and family. Pinocchio is one of the most renowned children's books of all time. Pinocchio's fantastic encounters and tender moments are truly a magical trip that will appeal to book lovers and collectors of all ages. Beautifully illustrated, this classic tale will capture children's interest and spark their imagination inspiring a lifelong love of literature and reading.
Classics Illustrated Junior is an iconic comic series featuring vibrant, full-color adaptations of literary classics; featuring fairy tales, folk tales and myths.
These digital graphic novels are presented in a comic book format with robust color illustrations that introduce literature to readers of all ages.
"Parents will find pleasure in recapturing wonderful memories while joining their children in these enchanting stories of make-believe and the wealth of thrills they hold."
Editorial Reviews
Beverley Fahey
"Carlo Collodi's Pinocchio...is short on Disneyesque sentimentality (there is a talking cricket, but Pinocchio squashes him), long on satire and farce. Geoffrey Brock's superbly crafted translation and Umberto Eco's introduction bring to life this tale of gumption and greed." --O Magazine
"Geoffrey Brock's new English translation of the subversive parable revives Carlo Collodi's sardonic wit and pitch-black humor, while bringing to life the poverty, moral vacuity, and uncensored violence of late-19th-century Europe...Brock — known for his award-winning translations of authors such as Umberto Eco and Cesare Pavese — strips away the sentimental veneer to reveal the original haunting fairy tale. Readers will be familiar with many of the characters, as well as the story's major plot points, but this version thankfully bears little resemblance to most modern interpretations. Pinocchio may have cast off his own strings, but Brock beautifully restores the historical knot." --BoldType
Product Details
- 9781620280485
- Publisher:
- Trajectory, Inc.
- Publication date:
- 07/11/2013
- Series:
- Classics Illustrated Junior , #513
- Sold by:
- Trajectory
- Format:
- NOOK Book
- Pages:
- 33
- Sales rank:
- 789,805
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- Note:
- This product may take a few minutes to download.
- Age Range:
- 4 - 8 Years
Read an Excerpt
Chapter I
How it came to pass that Master Cherry the carpenter found a piece of wood that laughed and cried like a child
There was once upon a time…
"A king!" my little readers will instantly exclaim.
No, children, you are wrong. There was once upon a time a piece of wood.
This wood was not valuable: it was only a common log like those that are burnt in winter in the stoves and fireplaces to make a cheerful blaze and warm the rooms.
I cannot say how it came about, but the fact is that one fine day this piece of wood was lying in the shop of an old carpenter of the name of Master Antonio. He was, however, called by everybody Master Cherry, on account of the end of his nose, which was always as red and polished as a ripe cherry.
No sooner had Master Cherry set eyes on the piece of wood than his face beamed with delight; and, rubbing his hands together with satisfaction, he said softly to himself:
"This wood has come at the right moment; it will just do to make the leg of a little table."
Having said this he immediately took a sharp ax with which to remove the bark and the rough surface. Just, however, as he was going to give the first stroke, he remained with his arm suspended in the air, for he heard a very small voice saying imploringly, "Do not strike me so hard!"
Picture to yourselves the astonishment of good old Master Cherry!
He turned his terrified eyes all round the room to try and discover where the little voice could possibly have come from, but he saw nobody! He looked under the bench—nobody; he looked into a cupboardthat was always shut—nobody; he looked into a basket of shavings and sawdust—nobody; he even opened the door of the shop and gave a glance into the street—and still nobody. Who, then, could it be?
"I see how it is," he said, laughing and scratching his wig. "Evidently that little voice was all my imagination. Let us set to work again."
And taking up the ax, he struck a tremendous blow on the piece of wood.
"Oh! Oh! You have hurt me!" cried the same little voice dolefully.
This time Master Cherry was petrified. His eyes started out of his head with fright, his mouth remained open, and his tongue hung out almost to the end of his chin, like a mask on a fountain. As soon as he had recovered the use of his speech, he began to say, stuttering and trembling with fear.
"But where on earth can that little voice have come from that said Oh! Oh!? Here there is certainly no living soul. Is it possible that this piece of wood can have learnt to cry and to lament like a child? I cannot believe it. This piece of wood, here it is; a log for fuel like all the others, and thrown on the fire it would about suffice to boil a saucepan of beans…How then? Can anyone be hidden inside it? If anyone is hidden inside, so much, the worse for him. I will settle him at once."
So saying, he seized the poor piece of wood and commenced beating it without mercy against the walls of the room.
Then he stopped to listen if he could hear any little voice lamenting. He waited two minutes—nothing; five minutes—nothing; ten minutes—still nothing!
"I see how it is," he then said, forcing himself to laugh and pushing up his wig. "Evidently the little voice that said Oh! Oh! was all my imagination! Let us set to work again."
Nevertheless, he was very frightened, so he tried to sing to give himself a little courage.
Putting the ax aside, he took his plane, to plane and polish the bit of wood; but while he was running it up and down he heard the same little voice say laughing:
"Have done! You are tickling me all over!"
This time poor Master Cherry fell down as if he had been struck by lightning. When he at last opened his eyes he found himself seated on the floor.
His face was quite changed; even the end of his nose, instead of being crimson, as it was nearly always, had become blue from fright.
Illustrations © 2002 by Gris Grimly
Meet the Author
Carlo Collodi (pen-name of Carlo Lorenzini) was born in Florence in 1826. He began his career as a journalist and worked as a civil servant before becoming a published author. In 1881 he wrote a short episode in the life of a wooden puppet for a newspaper, and it was an immediate success. The first English language version of the adventures of Pinocchio was published in 1892, two years after his death.
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Suggest sample chapter first or borrow
It has too many cus words i hate it
Perfactally fun and adventures make you laugh sometimes.
I thought there was only a movie incredible.the thing is i love disney so this is awsome i have never seen a disney book before movies great books awsooooome :()
Wow i saw peoples comments and it left me thinking "is this story really that bad " please if the autor read these comments he or she would be very sad so please if yu have nothing nice to post dont post anything and thank yu for yout time
I hate it i cant understand it they dont sat who is talking! Do not get this book it is a relly bad chilldrens book!
Not like the rral one


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Romeo And Juliet 2013 LiMiTED 1080p BluRay x264-GECKOS
GECKOS released 1080p Bluray rip of Romeo and Juliet.
Genre: Drama, Romance
Synopsis: Romeo and Juliet secretly wed despite the sworn contempt their families hold for each another. It is not long, however, before a chain of fateful events changes the lives of both families forever.


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- Published in issue 7/1997 on page 78
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In the United States Court of Appeals For the Seventh Circuit
April 3, 2012
RONALD R. PETERSON, AS CHAPTER 7 TRUSTEE FOR THE ESTATES OF LANCELOT INVESTORS FUND, L.P., ET AL., PLAINTIFF-APPELLANT,v.MCGLADREY & PULLEN, LLP, ET AL., DEFENDANTS-APPELLEES.
Appeal from the United States District Court for the Northern District of Illinois, Eastern Division. No. 10 C 274--Elaine E. Bucklo, Judge.
Before EASTERBROOK, Chief Judge, and BAUER and SYKES, Circuit Judges.
In 2002 Gregory Bell estab- lished five mutual funds, known as the Lancelot or Colossus group. We call them "the Funds." They raised about $2.5 billion, which they reinvested in businesses such as Thousand Lakes, LLC, that claimed to act as commercial factors. (For simplicity we use Thousand Lakes as the only exemplar.) The Funds told their investors that Thousand Lakes loaned money to oper- ating businesses on the security of their inventories.
Most of the firms to which the Funds routed money were controlled by Thomas Petters. He was running a Ponzi scheme. There was no inventory. Thousand Lakes did not finance any business transactions. Instead Petters used new investments in Thousand Lakes to pay older debts, siphoning off some of the money for his own use. Ponzi schemes must grow in order to survive, and there always comes a time when growth cannot be sustained. When Petters was caught in September 2008, the Funds collapsed; about 60% of the money had vanished. The Funds entered bankruptcy, and Ronald Peterson was appointed as Trustee to marshal and distribute what assets remained.
Peterson filed this action under Illinois law against the Funds' auditor, McGladrey & Pullen, LLP, and some affiliated entities. The complaint contends that McGladrey was negligent in failing to discover that Thousand Lakes lacked customers. The Funds told their investors that the venture was low risk because Thousand Lakes had established lockboxes to which payments would be made when the operating businesses sold any of their inventory. Peterson's com- plaint alleges that McGladrey did not detect that the money entering these lockboxes came from Thousand Lakes itself, not from customers of the phony businesses whose inventory Thousand Lakes supposedly financed. The Trustee maintains that an auditor must perform spot checks that will find such deceptions. (To be more precise, one part of an auditor's job is to determine whether the client's financial controls are sufficient to catch deceits practiced against it; otherwise the auditor cannot be sure that the client's financial statements ac- curately represent its condition. Auditors must do some independent verification to learn whether the client's controls are working.)
The district court dismissed the complaint without deciding whether the auditor had done its task competently. 2010 U.S. Dist. LEXIS 117018 (N.D. Ill. Nov. 3, 2010). The judge invoked the doctrine of in pari delicto-- the idea that, when the plaintiff is as culpable as the defendant, if not more so, the law will let the losses rest where they fell. Illinois applies this doctrine to suits by clients against their auditors, because a participant in a fraud cannot claim to be a victim of its own fraud. See First National Bank of Sullivan v. Brumleve & Dabbs, 183 Ill. App. 3d 987 (1989); Holland v. Arthur Andersen & Co., 127 Ill. App. 3d 854 (1984); Cenco Inc. v. Seidman & Seidman, 686 F.2d 449, 454-55 (7th Cir. 1982) (Illinois law). The Funds knew what Bell knew, for he was the head of their management company and investment adviser. See Prime Eagle Group Ltd. v. Steel Dynamics, Inc., 614 F.3d 375 (7th Cir. 2010) (discussing imputation of knowledge in corporate law). So if Bell was in on Petters's scam, then the Funds have no claim against McGladrey for failing to detect and warn the Funds about something that Bell, and thus the Funds, already understood. See Community College District No. 508 v. Coopers & Lybrand, 208 Ill. 2d 259 (2003). Trustee Peterson stepped into the shoes of the Funds under 11 U.S.C. §541(a) to collect property of the estate--here, the estate's chose in action against its auditor. The Trustee's claims are subject to the same defenses that McGladrey could have asserted had the Funds themselves filed suit. (Which is to say, this is not an avoiding action to recoup any transfer from the Funds to McGladrey, an action in which a bankruptcy trustee can take the part of any hypothetical lien claimant, see 11 U.S.C. §544; nor is it an action on behalf of investors. Cf. Grede v. Bank of New York Mellon, 598 F.3d 899 (7th Cir. 2010). This makes it unnecessary to consider limits that Illinois law places on investors' efforts to make direct claims against auditors.)
The district court concluded that Bell was in the know about the Ponzi scheme. The Trustee alleges that Bell joined forces with Petters in February 2008. In Octo- ber 2009 Bell pleaded guilty to wire fraud. Petters stood trial and was convicted of multiple federal crimes. Because Bell is criminally culpable for fraud, the district court concluded that the Funds lack a claim against their auditor.
The crime to which Bell pleaded guilty occurred in 2008. The Trustee's complaint alleges that Bell began to conspire with Petters in February 2008--and that, until then, Bell honestly (though carelessly and perhaps even recklessly) believed that Thousand Lakes was a real commercial factor and that the Funds' investments had been successful. The Trustee does not seek damages on account of anything the auditor did or omitted in 2008; the suit relates to McGladrey's audit of the Funds' financial statements in 2006 and 2007. The Trustee's theory is that, if McGladrey had done what it was sup- posed to do, the Ponzi scheme would have been exposed earlier, and the Funds would not have thrown so much money down the drain in 2007 and 2008. The district court apparently supposed that, if Bell was crimi- nally culpable in 2008, then surely he knew about the Ponzi scheme earlier. But this is not something a court can assume at the complaint stage of litigation. The court must accept the complaint's allegations--and the Trustee expressly alleges that, until February 2008, Bell did not know that Petters had built a house of cards.
McGladrey observes that the Trustee is trying to have things both ways. In a separate suit against Bell, the Trustee alleges that Bell committed fraud during 2006 and 2007. McGladrey contends that the district court was entitled to take the same view of matters in the Trustee's suit against it. But there's no rule against inconsistent pleadings in different suits, or for that matter a single suit. "A party may state as many separate claims or defenses as it has, regardless of consistency." Fed. R. Civ. P. 8(d)(3). What's more, "[a] party may set out 2 or more statements of a claim or defense alternatively or hypothetically, either in a single count or defense or in separate ones. If a party makes alternative state- ments, the pleading is sufficient if any one of them is sufficient." Fed. R. Civ. P. 8(d)(2). So if we understand the Trustee to be alleging that Bell both did, and did not, know of Petters's fraud in 2006 and 2007, the pleading is sufficient if either allegation is sufficient. An allegation that Bell was negligent but not criminally culpable in 2006 and 2007 makes the claim against McGladrey suffi- cient; the complaint therefore cannot be dismissed on the ground the district court gave. (If the Trustee had prevailed against Bell on a theory that his fraud began in 2006, then the doctrine of judicial estoppel would block the Trustee from arguing an inconsistent position against McGladrey. See New Hampshire v. Maine, 532 U.S. 742, 749-51 (2001); Astor Chauffeured Limousine Co. v. Runnfeldt Investment Corp., 910 F.2d 1540, 1547-48 (7th Cir. 1990). But the suit against Bell is pending; the requirements of judicial estoppel are unmet.)
Trustee Peterson asks for relief broader than a remand to determine what Bell knew, and when he knew it. The Trustee asks us to knock out the pari delicto defense alto- gether, so that the culpability of a corporate manager never would bar recovery against a negligent auditor. Holland shows that Illinois would allow the defense if a receiver for the Funds were suing under state law, but the Trustee contends that federal law prevents its ap- plication once a firm enters bankruptcy and a trustee is appointed. The National Association of Bankruptcy Trustees has filed a brief as amicus curiae supporting this position. Illinois has limited the defense on public- policy grounds in some circumstances as a matter of its domestic law. See McRaith v. BDO Seidman, LLP, 391 Ill. App. 3d 565 (2009) (in pari delicto does not apply to insurance liquidator's claims against auditors); Albers v. Continental Illinois Bank & Trust Co., 296 Ill. App. 596 (1938) (in pari delicto inapplicable to bank receiver).
But the Trustee and the Association pitch their argu- ment on federal bankruptcy law. They use McRaith and Albers to support the proposition that McGladrey can be liable if Bell was negligent but did not commit fraud, but that's different from the question whether federal law supersedes state law when the state would allow a pari delicto defense.
Section 541(a) provides that an estate in bankruptcy includes all of the debtor's "property", a word that com- prises legal claims such as the one against McGladrey. "Property" normally is defined by state law--and in Illinois a claim for damages is limited by defenses such as in pari delicto. The Trustee and the Association want us to hold that a bankruptcy estate includes rights of recovery, stripped of their defenses. If in pari delicto is out, presumably the statute of limitations would be out too, or maybe even the defense of accord and satisfac- tion. As the Trustee and the Association see things, "public policy" favors greater recoveries for estates in bankruptcy, so that more money is available for dis- tribution and so that wrongdoing by a corporation's "gatekeepers" (the accountants as well as Bell) may be deterred more effectively.
This is not a new argument. It was advanced and rejected in Butner v. United States, 440 U.S. 48 (1979). The Court held that state law defines the "property" that enters the bankruptcy estate, unless a provision in the Bankruptcy Code displaces state law. Butner did not deal with §541 or the pari delicto defense, but its prin- ciple is general. See, e.g., Raleigh v. Illinois Department of Revenue, 530 U.S. 15, 20 (2000) ("The 'basic federal rule' in bankruptcy is that state law governs the substance of claims, Butner, supra, at 57, Congress having 'generally left the determination of property rights in the assets of a bankrupt's estate to state law,' 440 U. S., at 54"). Bank- ruptcy is a means of administering claims that are defined by tort, contract, and other generally applicable bodies of law. Congress has modified these claims in some respects, and changed some distribution priorities, but unless the Code makes such an alteration the job of the bankruptcy court is to gather all of the debtor's assets, as state law defines those assets, and distribute them according to the creditors' rights under state law. In the main, bankruptcy law is designed to provide a single forum for resolving competing claims to assets defined by other bodies of law.
Neither the Trustee nor the Association identifies any provision of the Code that overrides state-law limits on the legal claims created by state law against the debtor's auditors. "Public policy" is not a ground on which the federal judiciary may create such a limit--not unless the Supreme Court first overrules Butner, Raleigh, and similar decisions. We therefore agree with the con- clusion of every other court of appeals that has addressed this subject and hold that a person sued by a trustee in bankruptcy may assert the defense of in pari delicto, if the jurisdiction whose law creates the claim permits such a defense outside of bankruptcy. See Official Committee of Unsecured Creditors of PSA, Inc. v. Edwards, 437 F.3d 1145, 1152 (11th Cir. 2006); Official Committee of Unsecured Creditors v. R.F. Lafferty & Co., 267 F.3d 340, 357 (3d Cir. 2001); In re Hedged-Investments Associates, Inc., 84 F.3d 1281, 1285 (10th Cir. 1996).
According to the Trustee, Scholes v. Lehmann, 56 F.3d 750, 754 (7th Cir. 1995), commits this court to a contrary position. Like today's case, Scholes arises from a Ponzi scheme. The Securities and Exchange Commission ap- pointed a receiver to marshal the assets of one participant in the scheme. The receiver sought to recover some payments as fraudulent conveyances-- for one aspect of a Ponzi scheme is handsome but un- earned payments to early investors, who then drum up pigeons with promises of hefty and risk-free prof- its. Some recipients of these payments invoked an equita- ble defense, observing that the principal fault lay with the scheme's mastermind, to which we replied that, although recovery would indeed have been inequitable while the crook was running the show, recovery of fraudu- lent transfers is entirely appropriate once the crook is gone and the recovery will benefit duped investors. We added: "Put differently, the defense of in pari delicto loses its sting when the person who is in pari delicto is eliminated."
That sentence is dictum; Scholes did not entail a pari delicto defense. It has nothing to do with §541 of the Bankruptcy Code; Scholes was not a bankruptcy pro- ceeding. And it does not stand for the proposition that federal law overrides state-law defenses; Scholes was decided under Illinois law, which, as we have ob- served, puts the pari delicto defense out of bounds in some situations. The state statute involved in Scholes was replaced in 1990 when Illinois enacted the Uniform Fraudulent Transfer Act, 740 ILCS 160. More importantly, the law of fraudulent conveyances--both in Illinois and under the Bankruptcy Code, see 11 U.S.C. §§ 547-50-- is one of those bodies that does supersede private- law definitions of legal entitlements. The recipient of a fraudulent or preferential transfer usually has a right to the money as a matter of contract, but when the transfer injures other creditors it can be recouped for their benefit. Scholes should not be generalized beyond the law of fraudulent conveyances and preferential trans- fers. Scholes did not mention Cenco, which applied Illinois law to block a corporation's action against an auditor when the fraud that the auditor failed to catch had been engineered by the client's managers. By the time suit began in Cenco, the fraudsters were long gone, but that did not clear the way for collection from the deep pockets of an auditor that had been taken in by the client's former managers.
Two other arguments in this case require only brief attention.
First, the Trustee contends that the pari delicto defense is inapplicable, as a matter of Illinois law, because Bell was acting adversely to the interest of the Funds. The district court sensibly concluded that Cenco dooms this argument. Cenco predicted that Illinois would hold that fraud by corporate managers is imputed to the corporation where "managers are not stealing from the company--that is, from its current stockholders-- but instead are turning the company into an engine of theft against outsiders". Cenco, 686 F.2d at 454. Thirty years have passed, and no court in Illinois has disagreed with this understanding. Bell was not stealing from the Funds, whether or not he was using them to snooker people who had money to invest.
Second, McGladrey defends its judgment by pointing to a clause in the engagement contract exculpating the auditor if the client (i.e., the Funds) makes material misrepresentations. The Trustee asks us to ignore this clause, calling it vague. There's no "vague clause" excep- tion to contract law, however, and anyway this clause is not vague. "Material" is one of those protean legal terms that cannot be reduced to an algorithm. If McGladrey can show that material misrepresentations made by its own client affected the performance of its duties, it receives the benefit of this clause. But it supplies a defense; its negation is not an element of a plaintiff's claim for relief. Complaints need not anticipate and plead around defenses. Gomez v. Toledo, 446 U.S. 635 (1980). If the complaint itself demonstrated that the Funds made material misrepresentations to McGladrey, then the Trustee could have pleaded himself out of court. The complaint does not contain any fatal admis- sions, however. At oral argument, counsel for McGladrey maintained that, according to the complaint, Bell told the auditor that Thousand Lakes had a lockbox mech- anism for collecting money when the businesses sold their inventory. This is a "misrepresentation," how- ever, only if Bell knew it to be false; otherwise he was just passing along what others had said, and one function of an auditor is to check whether the client is being bilked by the likes of Petters. The state of Bell's knowledge cannot be determined at the complaint stage of this litigation.
The judgment of the district court is vacated, and the case is remanded for proceedings consistent with this opinion.
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