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September 30, 2009
LAWRENCE BELKIN, PLAINTIFF,v.ISLAMIC REPUBLIC OF IRAN, ET AL., DEFENDANTS.
This matter is before the Court on plaintiff Lawrence Belkin's motion, individually and as next of kin of Gail Belkin, for default judgment under Rule 55 of the Federal Rules of Civil Procedure, based on the sworn affidavits, exhibits, and other evidence submitted to the Court in support of the entry of a default judgment. This case arises from the 1996 killing of plaintiff's wife in Israel as the result of a suicide bombing allegedly sponsored by the defendants and carried out by the Palestinian Islamic Jihad.
1. On April 20, 2006, plaintiff filed his complaint in this Court seeking, among other things, compensation for his emotional distress and economic loss due to the wrongful death of his wife, Gail Belkin.
2. In accordance with the relevant provision of the Foreign Sovereign Immunities Act, 28 U.S.C. § 1608(a), and 22 C.F.R. § 93.2, plaintiff caused the complaint, summons and Notice of Suit, along with translations of each, to be served on each defendant, namely the Islamic Republic of Iran ("Iran"), Iran's Ministry of Information and Security ("MOIS"), and the Islamic Revolutionary Guard Corp of Iran ("IRGC").
3. Service of process was initially attempted on each defendant in Tehran, Iran via DHL pursuant to 28 U.S.C. § 1608(a)(3) on July 6, 2006 and on August 18, 2006. The DHL packages were refused on August 26, 2006, and the return receipt was returned unexecuted on August 28, 2006. Docket No. 5.
4. At plaintiff's request, the summonses were reissued on November 1, 2006, and on December 12, 2006 only as to Iran and MOIS, whereupon the Clerk of the Court was requested to assist with service of process under 28 U.S.C. § 1608(a)(4). Docket No. 8.
5. Service of process was further attempted via diplomatic channels pursuant to 28 U.S.C. § 1608(a)(4) on Iran and MOIS. On December 11, 2006, plaintiff made a request to the Clerk of the Court by letter. The Clerk of the Court transmitted the service documents to the State Department on January 25, 2007. Docket No. 9. The documents were transmitted to Iran's Ministry of Foreign Affairs via the Embassy of Switzerland on April 22, 2007 under cover of diplomatic notes, numbers 1069-IE and 1070-IE. The Iranian Ministry of Foreign Affairs returned the documents after being served, but service was effective as of April 22, 2007 under 28 U.S.C. § 1608(c)(1). Docket No. 10; see also Plaintiff's Exhibit 1.*fn1
6. Defendants' answer was due on June 21, 2007. Defendants Iran and MOIS failed to enter any appearance and failed to respond by that date. To date, no responses have been made by either defendant.
7. On July 2, 2007, plaintiff requested the Clerk of this Court to enter a default, which was entered by the Clerk on July 6, 2007. Docket No. 12. On July 27, 2007, plaintiff moved for default judgment. Docket No. 14. On December 7, 2007, plaintiff made his evidentiary submission consisting of affidavits, videotapes, and documents to the Court. Plaintiff submitted proposed findings of fact and conclusions of law.
8. On March 28, 2008, prior to the Court ruling on plaintiff's motion for default judgment, plaintiff moved for leave to file a First Amended Complaint under the authority of Section 1083 of the National Defense Authorization Act for Fiscal Year 2008 ("NDAA"), Pub. L. 110-181, which was signed by the President and enacted into law on January 28, 2008. The First Amended Complaint was lodged with the motion.
9. The Court granted leave to file the First Amended Complaint on June 17, 2008. The Amended Complaint added three additional causes of action under federal common law. They are Wrongful Death (Count II), Solatium (Count III), and Intentional Infliction of Emotional Distress (Count IV-A).*fn2
10. Plaintiff continues to rely on his previously filed evidentiary submission in support of his renewed motion for default judgment (Docket No. 20) on the Amended Complaint. On a motion for default judgment brought against a foreign sovereign or its agencies or instrumentalities, the claimant must establish his claim or right to relief by evidence satisfactory to the court. See 28 U.S.C. § 1608(e). The evidentiary submission was filed on December 7, 2007, and a courtesy copy delivered to Chambers. The Court finds that these evidentiary submissions are sufficient to establish plaintiff's claims.
1. Plaintiff Lawrence Belkin is a United States citizen, born and raised in Pennsylvania. After graduating from the University of Michigan in 1969, he served three years in the United States Army and then four more years in the Army Reserve. After his active duty discharge, he attended graduate school in North Carolina where he received Masters Degrees in both Architecture and Regional Planning. He worked in North Carolina from 1973 until mid-1981 when he moved to Israel and opened his own architectural design firm. Plaintiff's Exhibit 2 ¶¶ 1-5 ("Belkin Declaration").
2. When Mr. Belkin moved from North Carolina to Israel in 1981, he no longer maintained any residences or substantial contacts with any particular state in the United States. At the time he considered Israel to be his permanent residence. He did maintain general contacts with the United States government, including by filing his United States income tax returns each year while he resided in Israel. Belkin Declaration ¶ 6.
3. Mr. Belkin married Gail Belkin on March 23, 1995. Gail Belkin had been born in Rhodesia and also lived in South Africa before she immigrated to Israel. English was her native language. By profession, she was a cosmetician and ran a successful business. She became a citizen and resident of Israel. At the time of her death, she was 48 years of age and had two adult daughters from a previous marriage. Belkin Declaration ¶ 10.
4. At the time of his marriage to Gail Belkin, Mr. Belkin was a widower with two children. His first wife died suddenly six years earlier in Israel when her car collided with a truck. As a result of the loss of his first wife, the evidence submitted supports the factual assertion that Mr. Belkin felt compelled to be the best husband he could be to his new wife, and he was very close to her. He made it a point to tell her every day how much he loved her, and often told her how he dreaded the thought of losing her through death as he did his first wife. Gail Belkin was to be his companion for the rest of his life. Belkin Declaration ¶ 8.
A. The March 4, 1996 Bombing Incident
5. On the afternoon of March 4, 1996, Gail Belkin, her mother, and one of her daughters went shopping for a wedding dress in the Dizengoff Center Shopping Mall in Tel Aviv, Israel, as her daughter was engaged to be married. After a time, the daughter remained in the mall shopping by herself while Gail Belkin and her mother went outside. At approximately 4:00 p.m. on March 4, 1996, a suicide bomber affiliated with the Shaqaqi faction of the Palestinian Islamic Jihad ("PIJ") detonated a 40-pound bomb that he was carrying just outside the doors of the shopping mall in the vicinity of Gail Belkin and her mother. Gail Belkin and her mother, plus eleven others, mostly women and children, were killed in the blast. 125 other individuals were injured. Id.;Plaintiff's Exhibit 3, Expert Report of Dr. Patrick Clawson ("Clawson Report") at 5, 8.*fn3
6. The PIJ suicide bomber was identified as Ramez abed el Kader Machmad Abid, a resident of the Chan-Yuness refugee camp in Gaza. He was a known activist in the PIJ with the Shaqaqi faction. The police investigation determined that Abid had been smuggled into Israel that day by a truck driver traveling from Gaza to Tel Aviv. Clawson Report at 6, 8. See Plaintiff's Exhibit 4, Israeli Police Report, Event 27126 ("Israeli Police Report").
7. Abid carried the bomb in a black bag with two carrying handles. The main explosive was approximately 15 kilograms of TNT, around which was packed number 10 nails so as to cause maximum pain, suffering, and death to anyone in the vicinity of the detonation. The explosion was triggered by power from 9 volt batteries. When he arrived at the Dizengoff Center, Abid attached the bag to his shoulders. Id.
8. The truck driver who drove Abid into Tel Aviv, Said Bin Hussain Sulimany, was subsequently indicted and prosecuted for smuggling Abid into Israel for the equivalent of $1,100, and for assisting in murder and sabotage. Sulimany, who was convicted of providing support to terrorists, admitted that he knew Abid was a PIJ member and that he was paid the equivalent of $1,100 by a PIJ leader to smuggle Abid into Tel Aviv. Clawson Report at 6.
9. Both the PIJ and Hamas claimed responsibility for the Dizengoff Center bombing.*fn4 There is evidence that Hamas provided the bomb and that the PIJ provided the suicide bomber and facilitated his transportation to Tel Aviv where the bomb was detonated. The PIJ and Hamas are known to have collaborated in other terrorist bombings, including an April 6, 1994 incident where the suicide bomber in a car-bomb attack on a bus in Afala, Israel was a member of the PIJ, but the bomb was provided by Hamas. Id. at 6-7.
10. The context for the PIJ's bombing of the Dizengoff Center was the ongoing peace discussions between Palestinian President Yassar Arafat and Israel. Iran, as well as its agents, Hamas and the PIJ, was strongly opposed to any kind of recognition of Israel and sought by violence the rejection of the Middle East peace process. On February 28, 1996, Iranian Vice President Habibi met with Hamas leaders and PIJ leaders (including Ramadan Abdallah Shallah) in Damascus, Syria. It was reported that Habibi stressed the continuation of Iran's support for the Palestinian oppositionists working against the peace agreement. Plaintiff's Exhibit 5, Patterns of Global Terrorism, 1996; Clawson Report at 4. This statement and meeting occurred in the middle of several major bombings in Israel, including two February 25, 1996 bombings: one of a bus in Jerusalem and the other of a soldier rest station in Ashkelon, plus a subsequent bombing of another bus in Jerusalem on March 3, 2006.*fn5 There is strong evidence that the Dizengoff Center bombing was actually planned to occur on February 25, 1996 in coordination with the two other bombings that did occur that day, but it did not occur because the truck driver, who was paid to drive the suicide bomber Abid into Tel Aviv, failed to show up that day. Dr. Clawson opined that it was reasonable to conclude that at their meeting of February 28, 1996, Iran's Vice President Habibi discussed with PIJ leader Shallah Iran's support for the PIJ's suicide bombings against the Israelis. The Dizengoff Center bombing happened a few days later. Id. Credible reports describe how Iran pledged to increase support based on major terror killings carried out by the PIJ. Clawson Report at 2.
11. The autopsy of Gail Belkin was performed by forensic pathologists Yehuda Hiss, M.D. and R. Nachman, M.D. They found that she had suffered first and second degree burns on her head, neck, trunk, and limbs. There were numerous lacerations in those same areas. Most significantly, the force of the explosion caused fractures of her cranial and facial bones as well as her ribs. It was the opinion of the forensic pathologists that the cause of Gail Belkin's death was the detonation of explosives. Plaintiff's Exhibit 6, Autopsy Report.
12. As a result of the death of Gail Belkin, her estate suffered economic losses. This loss is based on a projected work history of 19 additional years to retirement age and then receipt of a pension for 15 years to her life expectancy of 82.7 years, based on the Israeli Bureau of Statistics life expectancy tables. The total lost wages for those 34 years as reduced to present value is $376,848. She also had funeral expenses totaling $3,710, for a total of $380,558. See Plaintiff's Exhibit 10, Economic Report of Dov Weinstein, CPA ("Weinstein Report").
13. Lawrence Belkin suffered severe emotional distress as the result of the bombing and gruesome death of his wife. While not present at the Dizengoff Center at the actual time of the bomb's detonation, he learned about the bombing very shortly after it occurred, and he was immediately filled with anxiety knowing that his wife was then at the shopping center. His fear and concern increased with each passing minute when he did not hear from his wife.
14. The entire country of Israel was at a heightened state of tension and fear as the result of the spate of bombings that had recently happened and which took the lives of numerous innocent civilians, many of them children. The anxiety immediately increased with the television media immediately broadcasting photographs of the massive damage at the area around the Center. Mr. Belkin was sickened as he watched the special crews of workers scouring the scene for every piece of human flesh that could be recovered, in accordance with Jewish law. See Belkin Declaration ¶ 10; see also Plaintiff's Exhibit 7 (DVD of Israeli news showing post-bombing activity outside the Dizengoff Center).
15. Lawrence Belkin's anxiety further increased with each call to a hospital which responded that it had no information about a Gail Belkin. The hospitals told him he should consider calling the morgue. Within hours of the bombing, he was taken to the morgue to view the body of a woman believed to be his wife. The body was so severely injured in the blast that he could not identify his own wife while viewing it. He was only able to identify the jewelry that she was wearing, particularly her distinctive wedding ring which he had given to her. Belkin Declaration ¶ 11.
16. For over two years after his wife's death, Lawrence Belkin attended group therapy sessions to deal with his grief and emotions. The program was operated by the Israeli government and all of the participants were spouses of victims of terrorism. Even into 2004, eight years after Gail Belkin's murder, he was treated by his physician for "Generalized Anxiety Disorder" which was attributed to Gail Belkin's death and his experiences in Israel. On occasion, he still experiences an overwhelming sense of anxiety associated with the events of his wife's death. Belkin Declaration ¶¶ 12-14.
17. In 2001, Lawrence Belkin decided to move back to the United States to an environment of greater quiet and less intensity. He currently resides in the Commonwealth of Virginia. Belkin Declaration ¶ 14.
B. The Palestinian Islamic Jihad
18. The Palestinian Islamic Jihad was founded by Sunni Islamic fundamentalist Fathi Shaqaqi in the 1970s. Almost from the outset, PIJ leaders have proudly proclaimed their close connection with the Iranian government. In 1981, Fathi Shaqaqi wrote a book about his admiration for the Islamic Republic of Iran. Particularly remarkable about the PIJ's long affiliation with Iran is how they have always worked together cooperatively notwithstanding the longstanding disagreements between the Sunni and Shia Muslim factions, on both religious and socio-economic grounds. PIJ leaders traveled frequently to Iran, often being shown in the Iranian media meeting with top officials in the Iranian government. The PIJ actively defended Iran and its ideology to Sunni extremists who were put off by Iran's Shiite majority. Clawson Report at 2-3; Plaintiff's Exhibit 8, Dr. Clawson's testimony in Flatow v. Islamic Republic of Iran, Civil Action No. 97-396 (March 3, 1998) ("Clawson Testimony") at 146-147.
19. After the 1987 outbreak of a Palestinian popular uprising against Israel, the PIJ was the group which most loudly and openly proclaimed the need for terrorist attacks on Israeli civilians at a time when most other Palestinian extremists thought such attacks were unwise tactics. The Shaqaqi faction of the PIJ was relatively small, numbering a few hundred members, but it was particularly violent. For the next 12 years, the PIJ had few activities other than carrying out terrorist acts (unlike other terrorist groups such as Hamas and Hezbollah which also undertook charitable and political activities). Clawson Report at 2-4; Clawson Testimony at 148; Plaintiff's Exhibit 9, testimony of terrorism expert Harry B. Brandon in Flatow v. Islamic Republic of Iran, Civ. Action No. 97-396 ("Brandon Testimony") at 174.
20. The PIJ has been found responsible for many other terrorist attacks in Israel, including the April 9, 1995 bus bombing in which Alisa Flatow was killed and Seth Haim was severely injured. See Flatow v. Islamic Republic of Iran, 999 F. Supp. 1 (D.D.C. 1998); Haim v. Islamic Republic of Iran, 425 F.Supp.2d 56 (D.D.C. 2006).
C. Iran's Support for the PIJ
21. In the mid-1990s, Iran had an urgent desire to disrupt the Middle East peace process which appeared to be moving forward at that time. Iran considered terrorist activities in Israel and the murder of Israeli civilians carried out by the PIJ as an effective means of damaging relations between Israel and the Palestinian Authority. According to Dr. Clawson, by supporting the PIJ, Iran enhanced its standing with radical Islamic extremists, especially among Sunni Muslims who would otherwise be hostile to the Shiite Islamic Republic of Iran. Iran provided the PIJ not only with financing, but also with advanced military training and munitions technology that allowed the PIJ to evolve into a dangerous and effective terrorist organization. Clawson Report at 2.
22. In 1990, after Fathi Shaqaqi arrived in Damascus, PIJ operatives began training at Hezbollah camps in Lebanon under the supervision of Iranian Revolutionary Guards stationed in that country and carried out some joint operations with Hezbollah against Israeli forces in south Lebanon.
23. The strong consensus among scholars of Palestinian extremism is that from 1988 until about 2000, the PIJ was heavily dependent on Iranian government support. Several experts, including Dr. Reuvan Paz and Harry B. Brandon, the former Chief of the FBI's Counterterrorism Section, opined in 1998 that the Iranian government was virtually the sole support of the PIJ. While in a 1994 interview of Fathi Shaqaqi by Arab journalists, Shaqaqi denied the accepted figure that the PIJ was receiving $20,000,000 that year from Iran, he did not admit receiving $3,000,000 to support PIJ terrorism. Clawson Report at 4-5 (citing testimony from Dr. Paz); Brandon Testimony at 176.
24. The Iranian Ministry of Information and Security, during the 1990s and beyond, acted as a conduit for the Islamic Republic of Iran's provision of funds and training to the Shaqaqi faction for its terrorist activities in the Gaza strip region. Clawson Report at 5.
25. The PIJ's dependence on Iran deepened after the 1995 death of Fathi Shaqaqi.*fn6 Shaqaqi's successor Shallah faced the challenge of showing that the PIJ was still an important force, especially as the larger Hamas organization had stepped up its terroristic activities. In the weeks prior to the Dizengoff bombing, Hamas had stepped up its activities to undermine Arafat and the Palestinian Authority. On the day before the Dizengoff bombing, in response to Israeli pressure following the spate of suicide bombings, Arafat outlawed paramilitary organizations including Hamas and the PIJ, and Palestinian police arrested 800 Islamic militants and seized large quantities of explosives. Clawson Report at 4.
26. The Patterns of Global Terrorism was an annual report by the State Department based on statistical data on significant international terrorist incidents (the State Department now publishes similar information in its Country Reports on Terrorism). The Patterns of Global Terrorism report for 1996, the year in which the bombing that killed plaintiff's wife occurred, stated: "Iran remained the premier state sponsor of terrorism in 1996 . . . Iran continued to provide support -- including money, weapons and training -- to a variety of terrorist groups, such as Hezbollah, Hamas and the Palestine Islamic Jihad ("PIJ")." Plaintiff's Exhibit 5.
27. Iran was designated a state sponsor of terrorism in 1984 and has been on the State Department's list of state sponsors of terrorism ever since. See Dammarell v. Islamic Republic of Iran, 404 F.Supp.2d 261, 273-74 (D.D.C. 2005); see also 22 C.F.R. § 126.1(d) (2008); 31 C.F.R. § 596.201 (2009); Determination Pursuant to Section 6(I) of the Export Administration Act of 1979--Iran, 49 Fed. Reg. 2836 (Jan. 23, 1984).
28. The Ministry of Information and Security ("MOIS"), Iran's intelligence service, is a major Iranian agency designated by Iran to help organize Iranian government support to the PIJ. MOIS operates both within and beyond Iranian territory. With approximately 30,000 agents, MOIS is the largest intelligence agency in the Middle East. MOIS acted as a conduit for Iran's provision of funds and training to the Shaqaqi faction of the PIJ for its terrorist activities. Iran's intelligence services facilitate and direct terrorist attacks. MOIS's provision of material support and resources for terrorism is conducted with the approval of the highest levels of the Iranian regime. Clawson Report at 5, 7; accord, Haim v. Islamic Republic of Iran, 425 F.Supp.2d at 61; Flatow v. Islamic Republic of Iran, 999 F. Supp. at 11.*fn7
29. Another means by which Iranian support for terrorism is carried out is through the Iranian Revolutionary Guard Corps ("IRGC"), the activities of which are carefully controlled by the Iranian government. Since 1988, scores of PIJ operatives from the West Bank and Gaza have received Iranian military and terrorist training at bases run by the IRGC in Lebanon and in Iran itself. Iran has provided the PIJ with explosives and weapons, as well as the training required to use such weapons. It is reasonably believed that these weapons came from IRGC stocks or through IRGC channels. Clawson Report at 7-8.
30. Dr. Clawson opined, to a reasonable degree of certitude, that the Islamic Republic of Iran, through its agencies MOIS and the IRGC, provided funding and training to the PIJ both before and after March 4, 1996 in order to facilitate the PIJ's ability to carry out terroristic activities, including suicide bombings, and particularly the suicide bombing on March 4, 1996 of the Dizengoff Center. Such training would include how to operate explosive devices and how to achieve maximum death and destruction. Iran, through MOIS and the IRGC, would have provided funding to carry out terrorist attacks, including payment for smuggling the suicide bomber through Israeli security to the place of detonation. Clawson Report at 8.
A. Jurisdiction
The Foreign Sovereign Immunities Act ("FSIA") establishes the general principle that foreign states are immune from suit in United States courts. The statute also sets out certain exceptions to the rule for limited categories of cases. Thus, the FSIA provides the sole basis for asserting jurisdiction over foreign sovereigns. Argentine Republic v. Amerada Hess Shipping Corp., 488 U.S. 428, 434-34 (1989). A party may not generally bring an action for money damages in U.S. courts against a foreign state. 28 U.S.C. § 1604. The "state-sponsored terrorism" exception, now set forth at 28 U.S.C. § 1605A and formerly at 28 U.S.C. § 1605(a)(7), removed a foreign state's immunity from suits for money damages brought in U.S. courts where plaintiffs seek damages against the foreign state for personal injury or death caused by "an act of torture, extra-judicial killing, aircraft sabotage, hostage taking, or the provision of material support or resources" for such an act if such act or provision of material support "is engaged in by an official, employee, or agent of such foreign state while acting within the scope of his or her office, employment or agency." 28 U.S.C. § 1605A(a)(1); see Heiser v. Islamic Republic of Iran, 466 F.Supp.2d at 304.
On January 28, 2008, the National Defense Authorization Act for Fiscal Year 2008 ("NDAA"), Pub. L. No. 110-181, repealed Section 1605(a)(7) of Title 28 and replaced it with a new section codified at Section 1605A of the same title. See Simon v. Republic of Iraq, 529 F.3d 1187, 1189 (D.C. Cir. 2008), rev'd on other grounds, 129 S.Ct. 2183.*fn8
Section 1083(c)(3) of the NDAA, in relevant part, authorizes a plaintiff who has "timely commenced" a "related action" under Section 1605(a)(7), to bring any other action arising out of the same act or incident," provided that "the [new] action is commenced" within 60 days of "the date of the enactment of [the NDAA]." Simon v. Republic of Iraq, 529 F.3d at 1192. The NDAA was enacted on January 28, 2008. Plaintiff Lawrence Belkin commenced this "related action" on March 28, 2008, within the 60-day window of the NDAA.
In order to subject a foreign sovereign to suit under Section 1605A, a plaintiff must show that: (1) the foreign sovereign was designated by the State Department as a "state sponsor of terrorism" when the acts occurred and remains so designated when the matter was refiled,28 U.S.C. § 1605A(a)(2)(A)(i)(I); (2) that the victim or claimant was a U.S. national at the time the acts took place, see 28 U.S.C. § 1605A(a)(2)(A)(ii)(I); and (3) that the foreign sovereign engaged in conduct that falls within the ambit of the statute. See 28 U.S.C. § 1605A(a)(1).*fn9
Each of the requirements is met in this case. First, defendant Iran has been designated a state sponsor of terrorism continuously since January 19, 1984, and was so designated at the time of the attack. See 22 C.F.R. § 126.1(d) (2008); 31 C.F.R. § 596.201 (2009). Second, the plaintiff was a United States citizen when the murder of the decedent occurred and at the time plaintiff filed this action. Finally, defendant Iran's persistent financial and organizational material support of the entity or entities that committed an extra-judicial killing and the provisions of material support has been established and it falls squarely within the ambit of the statute.*fn10 Defendants MOIS and the IRGC are political subdivisions of the State of Iran, and therefore are treated as members of the State of Iran itself. Roeder v. Islamic Republic of Iran, 333 F.3d 228, 234 (D.C. Cir. 2003), cert. denied, 542 U.S. 915 (2004); see also Salazar v. Islamic Republic of Iran, 370 F.Supp.2d 105, 116 (D.D.C. 2005) (analogizing the IRGC to the MOIS for purposes of liability, and concluding that both must be treated as the State of Iran itself). Therefore, the same determinations that apply to the conduct of MOIS and the IRGC apply to the conduct of Iran.
B. Service of Process
Personal jurisdiction exists over a non-immune sovereign as long as service of process has been made under Section 1608 of the FSIA. See Stern v. Islamic Republic of Iran, 271 F.Supp.2d at 298 (D.D.C. 2003); see also Fed. R. Civ. P. 4(j). Service of the original complaint was effected on all three Defendants under 28 U.S.C. § 1608(a)(4). See Plaintiff's Exhibit 1. Plaintiff did not serve the amended complaint on defendants. Where changes made in an amended complaint are "not substantial," the requirement of Rule 5(a)(2) of the Federal Rules of Civil Procedure that a pleading that states a new claim for relief against a party in default must be served on that party is not applicable. SeeFED. R. CIV. P. 5(a)(2); see also Blais v. Islamic Republic of Iran, 459 F. Supp. 2d 40, 46 (D.D.C. 2006); Dammarell v. Islamic Republic of Iran, 370 F. Supp. 2d 218, 224 (D.D.C. 2005). Plaintiff's amended complaint did not substantially change the allegations in the original complaint and did not add new defendants. The causes of action are essentially the same, but, as explained below, are now available under another source of law - namely, Section 1605A. The Court will not require the plaintiff to serve the amended complaint. See Blais v. Islamic Republic of Iran, 459 F. Supp. 2d at 46 (amended FSIA complaint which added causes of action based on state substantive law as well as the federal statutory scheme need not be served on foreign sovereign in default); Dammarell v. Islamic Republic of Iran, 370 F. Supp. 2d at 224. Accordingly, this Court has in personam jurisdiction over defendants Iran, MOIS and the IRGC.
C. Legal Standard for FSIA Default Judgment
In an action over which subject matter jurisdiction exists by virtue of the "terrorism exception" of 28 U.S.C. § 1605A, "[n]o judgment by default shall be entered by a court of the United States or of a state against a foreign state . . . unless the claimant establishes his claim or right to relief by evidence satisfactory to the court." 28 U.S.C. § 1608(e); see Roeder v. Islamic Republic of Iran, 333 F.3d at 232-33. In default judgment cases, plaintiffs may present such evidence in the form of affidavits or declarations rather than through live witnesses testifying in open court. Bodoff v. Islamic Republic of Iran, 424 F.Supp.2d at 82; Campuzano v. Islamic Republic of Iran, 281 F.Supp.2d 250, 268 (D.D.C. 2003). Upon evaluation, the Court may accept any uncontroverted evidence presented by plaintiffs as true. Heiser v. Islamic Republic of Iran, 466 F.Supp.2d at 255 (citing Campuzano v. Islamic Republic of Iran, 281 F.Supp.2d at 268). This Court accepts and credits the uncontested evidence and testimony submitted by plaintiff and his witnesses in this case as true. Not only have the defendants in this action not objected to such evidence or even appeared to contest it, but the Court finds the evidence submitted by plaintiff to be relevant and highly probative of the claims asserted.
D. Governing Law
The FSIA, as amended, creates a federal cause of action against foreign states, for which both compensatory and punitive damages may be awarded, for personal injury or death caused by an extra-judicial killing or by the provision of material support or resources by the foreign state, among other acts. See 28 U.S.C. § 1605A(a)(1) and (c)(1); see also Simon v. Republic of Iraq, 529 F.3d at 1190. This area of law has been in flux. In 2004, the court of appeals held that while the FSIA waived sovereign immunity for state sponsors of terrorism, it did not "create[] a private right of action against a foreign government." Cicippio-Puleo v. Islamic Republic of Iran, 353 F.3d 1024, 1033 (D.C. Cir. 2004). In the same year, the court of appeals also held that FSIA plaintiffs cannot state a claim against foreign states under the "generic common law" but must "identify a particular cause of action arising out of a specific source of law." Acree v. Republic of Iraq, 370 F.3d 41, 59 (D.C. Cir. 2004). These decisions left FSIA plaintiffs with the option of suing foreign officials for damages in their personal capacities, a cause of action which was created by the Flatow Amendment, P.L. 104-208, 110 Stat. 3009-172 (published as a note to 28 U.S.C. § 1605), or to advance claims against the foreign state based on a specific, non-federal source of law, such as the law of the U.S. state that is or was the domicile of the injured party or decedent. See Gates v. Syrian Arab Republic, 580 F. Supp. 2d 53, 65 (D.D.C. 2008).
Section 1605A of the NDAA changed the mechanism for recovery by creating a federal private right of action against foreign state sponsors of terrorism for compensatory damages for economic loss, solatium, and pain and suffering, as well as for punitive damages. See 28 U.S.C. § 1605A(a) and (c); Acosta v. Islamic Republic of Iran, 574 F. Supp. 2d 15, 25 (D.D.C. 2008). Now that Congress has created an express federal cause of action, neither the Court nor plaintiff need rely on state tort theories of recovery for plaintiff's claims. See Gates v. Syrian Arab Republic, 580 F. Supp. 2d at 65-66 ("By providing for a private right of action and by precisely enumerating the types of damages recoverable, Congress has eliminated the inconsistencies that arise in these cases when they are decided under state law.").
E. Vicarious Liability for the Torts Committee by the PIJ
One of the substantive bases of the defendants' liability is that at a minimum they engaged in the "provision of material support and resources" to the PIJ, which carried out the terrorist bombing of the Dizengoff Center and caused the death of Gail Belkin. The acts of another may render a party liable "under theories of vicarious liability, such as conspiracy, aiding and abetting and inducement." Haim v. Islamic Republic of Iran, 425 F.Supp.2d at 69. This Court finds that civil conspiracy provides a basis of liability for defendants Iran and MOIS and, accordingly, it declines to reach the issue of whether they might also be liable on other theories of liability. See Acosta v. Islamic Republic of Iran, 574 F. Supp. 2d at 26; Heiser v. Islamic Republic of Iran, 466 F.Supp.2d at 266-68.
The elements of civil conspiracy consist of (1) an agreement between two or more persons or entities; (2) to participate in an unlawful act or in an otherwise lawful act in an unlawful manner; (3) that an injury or death or other damages was caused by an unlawful overt act performed by one of the parties to the agreement and (4) pursuant to or in furtherance of the common scheme. See Acosta v. Islamic Republic of Iran, 574 F. Supp. at 27 (citing Halberstam v. Welch, 705 F.2d 472, 477 (D.C. Cir. 1983)).
It is axiomatic that the "agreement" element "may be inferred from conduct."
Bodoff v. Islamic Republic of Iran, 424 F.Supp.2d at 84 (citing Weishapl v. Sowers, 771 A.2d 1014, 1023 (D.C. 2001)); see also Haim v. Islamic Republic of Iran, 425 F.Supp.2d at 69. Based on the evidence submitted to this Court, most notably the Clawson Report, plaintiffs have established that Iran, MOIS, the IRGC and the PIJ acted in concert because they had agreed to commit high profile terrorism activities to promote Iran's brand of revolutionary Islamic ideology and to further the goal of damaging Israel and its citizens as well as United States' interests whenever possible. Clawson Report at 3-4. Such agreement also may be inferred from the substantial financial support and training that Iran, MOIS and the IRGC provided to the PIJ. See id. at2-4. The very "'sponsorship of terrorist activities inherently involves conspiracy to commit terrorist acts.'" Bodoff v. Islamic Republic of Iran, 424 F.Supp.2d at 84 (quoting Flatow v. Islamic Republic of Iran, 999 F. Supp. at 27).
The evidence also clearly establishes that the PIJ carried out the sequence of conduct that killed the decedent. See Clawson Report at 5-7. Dr. Clawson's Report also demonstrates to the satisfaction of this Court that the torts alleged by plaintiffs were carried out in "furtherance of the scheme" between the PIJ, Iran, MOIS, the IRGC, and likely Hamas, to disrupt the Middle Eastern peace talks. See id. at 6. For these reasons, each of the four elements of civil conspiracy is established under District of Columbia law, with regard to the defendants and the PIJ perpetrators. See also Valore v. Islamic Republic of Iran, 478 F.Supp.2d 101, 108-09 (D.D.C. 2007) (civil conspiracy basis for vicarious liability established with respect to Iran and MOIS' provision of "material support and resources to Hezbollah" to bomb U.S. Marine barracks in Beirut).
F. Solatium and Intentional Infliction of Emotional Distress
Count III of the First Amended Complaint seeks damages for solatium under 28 U.S.C. § 1605A(c). Counts IV and IV-A of that complaint seek damages for intentional infliction of emotional distress, under both the common law of the District of Columbia and under Section 1605A(c). The courts in this jurisdiction have generally viewed solatium and intentionally inflicted emotional distress claims as being closely connected. See, e.g., Surette v. Islamic Republic of Iran, 231 F.Supp.2d 260, 267 n.5 (D.D.C. 2002) ("In the context of FSIA cases, this Court has recognized the claim of solatium as . . . indistinguishable from the claim of intentional infliction of emotional distress"). Plaintiff recognizes that there can be but one award of damages for the claims made in Counts III, IV and IV-A. Because section 1605A explicitly makes damages for solatium available, the Court will proceed under this theory of recovery. See 28 U.S.C. § 1605A(c).
A claim of solatium is a claim for the mental anguish, bereavement and grief that those with a close personal relationship to a decedent experience as the result of the decedent's death, as well as the harm caused by the loss of the decedent, society and comfort. Dammarell v. Islamic Republic of Iran, 281 F. Supp. 2d 105, 196-97 (D.D.C. 2003); Elahi v. Islamic Republic of Iran, 124 F.Supp.2d 97, 110 (D.D.C. 2000). Acts of terrorism are by their very definition extreme and outrageous and intended to cause the highest degree of emotional distress. Stethem v. Islamic Republic of Iran, 201 F. Supp. at 89. Prior to the Cicippio-Puleo decision, courts regularly recognized the distress of spouses of terrorism victims by awarding solatium damages to such spouses. See Weinstein v. Islamic Republic of Iran, 184 F.Supp.2d 13, 23 (D.D.C. 2002); Higgins. v. Islamic Republic of Iran, 2000 WL 33674311 at *7-8 (D.D.C. Sept. 21, 2000); see also Alejandre v. Republic of Cuba, 996 F. Supp. 1239, 1249 (S.D. Fla. 1997). The Court will award damages to Mr. Belkin under Count III.
G. Plaintiff's Wrongful Death Claims
Count I alleges wrongful death under District of Columbia law (16 D.C. Code § 2701); Count II alleges wrongful death under 28 U.S.C. § 1605A(c); and Count V alleges wrongful death under Israeli law. Each of these counts seek essentially the same remedy - compensation for economic losses in the form of lost wages, benefits, retirement pay and funeral expenses incurred as the result of the extra-judicial killing of Gail Belkin under the direction of defendants. Plaintiff recognizes that only one recovery for these economic damages is permissible. Section 1605A(c) explicitly provides for economic damages for a death caused by a foreign state sponsor of terrorism. See 28 U.S.C. § 1605A(a). Accordingly the Court will award damages under Count II. See Gates v. Syrian Arab Republic, 580 F. Supp. 2d at 69.
A. Compensatory Damages*fn11
To obtain damages against defendants in an FSIA action, the plaintiff must prove that the consequences of the defendants' conduct were "'reasonably certain' (i.e., more likely than not) to occur, and must prove the amount of the damages by a 'reasonable estimate consistent with this [Circuit's] application of the American rule on damages.'" Salazar v. Islamic Republic of Iran, 370 F.Supp.2d at 115-16 (quoting Hill v. Republic of Iran, 328 F.3d 680, 681 (D.C. Cir. 2003) (internal quotations omitted)). Because there have been so many cases in this District where family members have been killed by terrorist bombings, this Court is by no means writing on a proverbial "clean slate" in fashioning a damages remedy in this case. To the contrary, this Court is guided by remedial approaches and formulas, utilized in similar cars. Prevatt v. Islamic Republic of Iran, 421 F. Supp.2d 152, 160 (D.D.C. 2006); Haim v. Islamic Republic of Iran, 425 F.Supp.2d at 71.
In determining the appropriate award of damages for solatium, the Court may look to prior decisions awarding damages for intentional infliction of emotional distress as well as to decisions regarding solatium. See Acosta v. Islamic Republic of Iran, 574 F. Supp. 2d at 29. While the loss suffered by a spouse is difficult to quantify, courts typically award between $8 million and $12 million for the emotional distress resulting from the death of a spouse. See, e.g., id. at 30 ($8 million to wife of target of terrorist assassination); Heiser v. Islamic Republic of Iran, 466 F.Supp.2d at 293 (relying on solatium cases to find that range of compensatory damages for spouses is $8-12 million); Greenbaum v. Islamic Republic of Iran, 451 F.Supp.2d 90, 107-108 (D.D.C. 2006) ($9 million to husband of woman killed by suicide bomber); Salazar v. Islamic Republic of Iran, 370 F.Supp.2d at 116 (awarding $10 million to the widow of a bombing victim); Kerr v. Islamic Republic of Iran, 245 F.Supp.2d 59, 64 (D.D.C. 2003) (award of $10 million to the widow of a torture and hostage taking victim). One recent award to a spouse was for $30 million. See Estate of Bayani v. Islamic Republic of Iran, 530 F.Supp.2d 40, 46 (D.D.C. 2007) ($30 million awarded to spouse whose husband was tortured and executed).
Based upon the wealth of cases involving immediate family members of civilians killed in terrorist bombings, this Court awards solatium damages of $10 million to plaintiff in his capacity as the husband of the decedent. The Court believes this award is appropriate in this case as it is not unlike the awards to other spouses whose wives or husbands were killed in suicide bombings. See Greenbaum v. Islamic Republic of Iran, 451 F.Supp.2d at 107-08. The Court believes, however, that this plaintiff in particular is entitled to this higher award due to the extreme shock he experienced when he had to view his wife's severely disfigured body shortly after the bombing occurred. Such a shocking experience is one that he will never be able to put out of his mind and that will long continue to cause pain and anxiety. For that reason, the Court will award plaintiff $10 million on his solatium claim.
To compute the economic damages associated with plaintiff's death, plaintiff has submitted a report from forensic economic expert Dov Weinstein, Plaintiff's Exhibit 10, Weinstein Report. The Weinstein Report bases its calculations on reasonable and well-founded assumptions about the likely earnings of Gail Belkin had she survived. Id. Mr. Weinstein concluded that Mrs. Belkin would have worked for 19 more years and then, based on her life expectancy, received a pension for 15 additional years. Based upon this forensic evidence, the lost wages of Gail Belkin reduced to present value would be $376,848. See Gates v. Syrian Arab Republic, 580 F. Supp. 2d at 69 (computing present value of the anticipated earnings of victims of terrorism to award economic damages pursuant to Section 1605A(c)). The additional amount of $3,710 is for Mrs. Belkin's funeral expenses. See Findings of Fact ¶ 12. Accordingly, the Court awards plaintiff wrongful death damages in the amount of $376,848 and $3,710, for a total of $380,558.
B. Prejudgment Interest
Plaintiff requests prejudgment interest for his solatium claim (formerly his IIED claim). "It is within this Court's discretion to award plaintiffs prejudgment interest from the date of the bombing . . . until the date of final judgment . . . [c]courts in this Circuit have awarded prejudgment interest in cases where plaintiffs were delayed in recovering compensation for their injuries -- including, specifically, where such injuries were the result of targeted attacks perpetrated by foreign defendants." Pugh v. Socialist People's Libyan Arab Jamahiriya, 530 F.Supp.2d 216, 263 (D.D.C. 2008) (relying on Oldham v. Korean Air Lines Co., 127 F.3d 43, 54 (D.C. Cir. 1997); and Forman v. Korean Air lines Co., 84 F.3d 446, 450 (D.C. Cir. 1996)); see also Ben Rafael v. Islamic Republic of Iran, 540 F.Supp.2d 39, 59 (D.D.C. 2008). The Court agrees that prejudgment interest is appropriate in this case and awards plaintiff prejudgment interest on his solatium claim computed at a rate of six percent per annum on a simple interest basis from March 4, 1996 to the present.
C. Other Causes of Action Asserted in the Complaint
In light of these Findings of Fact and Conclusions of Law, it is not necessary for the Court to address the other claims asserted by the plaintiff under either Israeli law or under customary international law. See Beaty v. Islamic Republic of Iraq, 480 F.Supp.2d at 92-93. (Count X).
For the reasons explained above, the Court will award judgment for plaintiff on Counts II and III of his amended complaint and will dismiss the remaining counts. Because plaintiff has established a right to damages as a direct and proximate result of defendants' extreme and outrageous conduct and because the evidence in the record amply supports the allegations in the complaint, a judgment consistent with these findings will be entered against defendants Iran and MOIS in the amount of $10 million for solatium, plus prejudgment interest at the rate of six percent per annum, dated to March 4, 1996 when Gail Belkin was murdered, as well as $376,858 in lost wages and $3,710 in funeral and burial costs under plaintiff's wrongful death claim.
An Order in accordance with these Findings of Fact and Conclusions of Law shall issue as of the date of this Opinion.
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A range of methods is presented for the recursive construction of sets of orthogonal balanced incomplete block designs. To enable these methods, some new types of designs are deÿned. Some examples of these are given, and pairs of orthogonal BIBDs constructed for k = 3; ; = 2, for all but 12 values of v where v ≡ 0; 1 (mod 3) with v ¿ 6.

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- Description
WS 91 WA 90 Pts - According to Wine Spectator - "Pure and focused, this red is medium-weight and expressive, offering layers of beautifully formed currant fruit shaded with hints of mint, rosemary and white chocolate. Finishes with intensity. Drink now through 2019."
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The Hillside Cottage
Call us 1800-300-2400-1 (Toll Free) and Get additional Discount upto 50% for this Hotel.
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Room Description
Room Amenities
- Attached Bathroom
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About The Hillside Cottage
The Hillside Cottage is placed roughly 4 km from Ooty Lake and 3 km from Ooty Main Bus Stand. The property provides free Wi-Fi connectivity to patrons. With its eight well-kept rooms that are spread across two floors, the property in Ooty offers a decent stay. Available conveniences include television set, tea/coffee maker, bottled drinking water, iron board (on request), wardrobe, desk, cooking facility and attached bathroom with hot/cold running water supply.
No of floors: 2 | No of rooms: 8
Checkin Time: 1200 pm
Checkout Time: 1130 pm


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With over 40 years of experience in the restaurant industry, Certified Executive Chef Fred offers healthy alternatives, featuring recipes from his very own cookbooks. Chef Fred's cookbooks will be on display and for sale within the restaurant. Chef Fred has gained experience in all different kinds of cuisine including French, Italian, Greek, German, Asian, Mexican, Cajun, Texas Style BBQ, to Fine Dining and All American Favorites, and the menu for Tipsy Bear Bistro will reflect this variety. Closed Sundays.
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These Are the Worst Phones You Could Possibly Buy
The Samsung Gusto not only has a dumb name, but it costs $80 with a two year Verizon contract. It's a flipphone. It costs $80. Like every other phone listed here, it has a pitiful camera, no real web browser, and no actual specs to speak of. A dumbphone in the keenest sense.
If you think the Samsung Gusto is bad, you had better check out the rest of these ridiculous phones on the market. They make the iPhone look like gold.


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The Dansavanh Nam Ngum Resort welcomes you in its establishment. Located on the Mekong river banks in Vientiane, Laos, the establishment has plenty of services to offer y …
168 Luang Prabang Road Ban Muang Wa- Tha, 00000, Vientiane,
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South Lodge Hotel, Horsham
- Free breakfast, free WiFi, and free parking
Main amenities
- 89 guestrooms
- 3 restaurants
- Fitness center
- Business center
- Train station pick-up service
- Terrace
- 24-hour front desk
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- Nymans (4.3 mi / 6.9 km)
- The Capitol Horsham (4.9 mi / 7.9 km)
- Bolney Estate Winery (5.2 mi / 8.4 km)
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- High Beeches Garden (5.5 mi / 8.9 km)
South Lodge Hotel, Horsham
Hotel Info: 866-539-8117from $201
- Standard Double Room
- Junior Suite
More great choices
At a glance
Key facts
Hotel size
- This hotel has 89 rooms
- This hotel is arranged over 4 floors
- Check-in time 3 PM-midnight
- Check-out time is 11 AM
- Express check-out
Required at check in
- Credit card or cash deposit required
- Government-issued photo ID required
Travelling with others
- Pets allowed (dogs only) *
- Specific rooms only, restrictions apply *
- 2 per room
- Free WiFi and wired Internet access in public areas
- Free WiFi in rooms
- Train station pickup *
- Free valet parking
Other information
- Resort fee included
Nearby Five Star Horsham hotels
In the hotel
- Free breakfast
- 3 restaurants
- Bar/lounge
- 24-hour room service
- Barbecue grills
- Fitness facilities
- Free bicycles on site
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- Business center
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- Desk
- Free newspaper
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- Phone
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- Daily housekeeping
- In-room safe (laptop compatible)
- Connecting/adjoining rooms available
Top Horsham hotels
Recently reviewed hotels in Horsham
- Royal Wells HotelFrom
"DJ music person was appalling Friday and Saturday nights are appalling"Nov 24, 2016
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"Stayed here to fly out of Gatwick the next afternoon, wanted a very British place to have a beer and get some rest. Place is cool and very British (built in like 1440,…"Nov 23, 2016
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Also popular with travelers from the USA
Special features
DiningThe Camellia Restaurant - Overlooking the garden, this restaurant specializes in British cuisine and serves breakfast, lunch, and dinner. Guests can enjoy alfresco dining (weather permitting). A children's menu is available. Reservations are required. Open daily.
The Pass - This restaurant specializes in British cuisine and serves lunch and dinner. Reservations are required. Open select days.
South Lodge Hotel, Horsham's small print
Also known as
- South Horsham
- South Lodge Hotel
- South Lodge Hotel Horsham
- South Hotel Lower Beeding
- South Lodge Hotel Lower Beeding, West Sussex, England
The property has connecting/adjoining rooms, which are subject to availability and can be requested by contacting the property using the number on the booking confirmation.
Pet-friendly rooms can be requested by contacting the property at the number on the booking confirmation.
For transfers, guests must contact the property 24 hours prior to arrival at the number on the booking confirmation.
Mandatory fees
The charges below are included in the total price displayed:
- Resort fee
Resort fee inclusions:
- Breakfast
- Fitness center access
- Business center/computer access
- Internet access (may be limited)
- In-room safe
- In-room coffee
- In-room bottled water
- Concierge/valet service
- Self parking
- Valet parking
- Parking
- Housekeeping
Inclusions may be listed elsewhere on the page as free or for a surcharge.
Optional extras
Rollaway beds are available for GBP 25.00 per day
Cribs/Infant beds are available for GBP 25.00 per day
Pets are allowed for an extra charge of GBP 50.00 per accommodation, per stay
We have included all charges provided to us by this hotel. However, charges can vary, for example, based on length of stay or the room you book.
Recent reviews
Outstanding 4.8 /5 from 48 reviews
The South Lodge is a relaxing place with finer service. Food was very well served and the signature restaurant The Pass is a step outside the typical Lodge experience. We enjoyed the grounds with a walk. The area is also full of promise with a short drive to many other attractions.
The hotel is spectacular, with great views and wonderful gardens. We were however disappointed with the food in the restaurant. It was a real shame that it didn't match the high quality of service.
We absolutely loved it and are trying to find a way to return, perhaphs as a desination wedding for one of our children. The grounds were so beautiful and peacefl
Nice romantic hotel break, just missing swimming/spa area
Went for my 65th birthday. Staff amazing and very attentive without being intrusive. Going again in July as we lived it so much.
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French translation of model plane
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Reused Vehicle
Beepi merges with mobile car-buying platform co-founded by Scott PainterWed, 07, Dec 2016
Beepi Inc., an online used-vehicle marketplace, has merged with Fair.com, an upcoming mobile car-buying platform founded by former TrueCar CEO Scott Painter and two other industry veterans.
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Dealers undercharge for CPO vehicles, study findsTue, 15, Nov 2016
Dealers underestimate how much extra consumers are willing to pay for a used vehicle that is certified, a new study found.


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Artist Talk with Gary Baseman and Natalia Fabia
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text: I have a Panasonic 20mm f1.7 in mint condition with a nice metal screw in lens hood with a few scratches and a protection filter. I would like to trade it for a PanaLeica 25mm f1.4 adding 150$. I would also be willing to sale it for arround 330$ + shipping. Prices are all open for discussion.


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Skip to comments.$22 minimum wage: Could it pass Congress? (+video)
Posted on 03/19/2013 10:58:57 PM PDT by 2ndDivisionVet
Should the minimum wage be $22 an hour? Thats what Sen. Elizabeth Warren (D) of Massachusetts suggested at a recent hearing of the Senate Committee on Health, Education, Labor and Pensions.
Heres her logic: If you took the minimum wage from 1960 and indexed it for workers gains in productivity, it would be $22 an hour today. And why shouldnt employees reap the benefits of their own improved labor practices?, she asked at the hearing, rhetorically. Today, the actual minimum wage is $7.25 an hour.
What happened to the other $14.75? It sure didnt go to the worker, Senator Warren said.
Those gains went to corporate and top-executive profits, said a witness at the hearing, Arindrajit Dube, an economist from the University of Massachusetts, Amherst. Thats simply more evidence of how income inequality has grown in America, he said.......
(Excerpt) Read more at csmonitor.com ...
If Obama threatened to shut down the government if the budget didn't contain a $22 minimum wage, Boehner would go along.
You can do 22, but I'd bet you'd have a LOT less jobs.
How much was min. wage in 1060? Around 60 cents per hour?
Actually the findings should really make folks angry because she's saying that it takes $22 to buy what 60 cents used to buy. We're being ripped off!
In the early 1990's it was said by some financial experts, that if Social Security been properly handled, people would have been able to retire with an average of $11,000.00 per month. Where did THAT money go?
So the question is, who's ripping us off worse? The gummit, or their corporations? How about BOTH!
Either way, they get to have lobster luncheons that the president turns his nose up at, and we're lucky to have hotdogs stuffed with GMO corn with a box of GMO wheat in the mack and processed cheese. I'm sure the salt in those foods should be considered a vegetable or something :(
Wow, you can still afford hotdogs? Lucky bastard.
here's a few places it went...
Yes on both counts. Dante's lowest circle of hell is a world run be people who have never worked in the real world, but who want to run the world by the contents of their master's term papers.
So what Senator Warren is actually proving, although she doesn't understand it, is that the government has been holding down wages for 50 years.
It first must be noted that you don't have to pay someone the minimum wage, you just can't pay them lower. And certainly most people earn more than that. But if a company merely pays minimum wage, whatever it is, and the government does not adjust the labor price based upon inflation, then it is the government who is hurting the workers, not the company.
If there had been no minimum wage, what would be the effect, would wages go down, or would they go up over time as inflation continues to erode the currency?
were lucky to have hotdogs stuffed with GMO corn
Our local market's weekly ad is listing the roast (USDA Choice Angus) at $3.49/pound.
Right below that, it lists Oscar Mayer Cheese Dogs OR Beef Franks at $3.49/16 ounce package: same price!?! /sarcasm
Prices are horrid.
We're not indulging in either; I put our deer in the freezer, along with some wild turkeys I shot in the orchard; and we raise meat rabbits & have a small flock. There's 18 eggs that should hatch in another couple of weeks, mainly for fryers & roasters. Big garden, some fruit trees, and friends that grow or shoot stuff we don't...
Either that, or $10 gasoline would be a reality.
We need comments like this to remind us of the staggering economic illiterary of the Left. She has no concept of the contribution of capital to the economic process of production. Typical Dumb Lefty.
Thomas Sowell points out that the real minimum wage is $0/hour when no one will hire you.
The gain in productivity is the result of mechanization and computerization of the manufacturing process. Investments in the machines that make this possible is the expense of the company owner. Elizabeth Warren really is as stupid as she appears.
Another ignorant Dem politician listening to far left liberal economists.
The workers did nothing to improve productivity.
The business owners invested in advanced/improved technology to improve productivity. Increased profits have been plowed back into the business and/or provided a return on investment to shareholders.
Increasing the minimum wage will result in fewer jobs, but we can't expect such ignorant people to understand that.
So the pro-inflation policies of liberals and bankers should be undone.
Right, take away the carpenter's hammer and what is he?
Hello to the $20 Big Mac and the $30 takeout pizza
Thanks 2ndDivisionVet.
Disclaimer: Opinions posted on Free Republic are those of the individual posters and do not necessarily represent the opinion of Free Republic or its management. All materials posted herein are protected by copyright law and the exemption for fair use of copyrighted works.


text:
Synonyms: Hashimoto's thyroiditis, Chronic lymphocytic thyroiditis, Autoimmune thyroiditis
Medical Specialties: Endocrinology, Family practice, Internal medicine
Hashimoto's disease, or chronic thyroiditis, is a common thyroid gland disorder triggered by an autoimmune reaction against the thyroid gland, which can prevent it from producing sufficient amounts of thyroid hormone. Signs and symptoms of thyroid deficiency include poor concentration, temperature intolerance, and weight gain. Diagnosis is aided by blood tests that measure thyroid function. Thyroid replacement therapy is one treatment option.
Hashimoto's disease is a common cause of an underactive thyroid gland, or hypothyroidism. It typically develops slowly and is caused by the immune system acting against the thyroid gland. If this results in hypothyroidism (not enough thyroid hormone), symptoms can include difficulty with concentration, fatigue, intolerance to cold, mild weight gain, facial swelling and joint stiffness.
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July 21, 1955
SCHNABEL COMPANY, APPELLANT,v.PITTSBURGH SCHOOL DISTRICT.
Appeals, Nos. 136, 137, and 138, April T., 1954, from orders of County Court of Allegheny County, 1951, Nos. A-1167 and A-1170 of 1951, and No. A-1482 of 1952, in cases of The Schnabel Company, a Corporation, v. School District of Pittsburgh and James P. Kirk, Treasurer; and Same v. City of Pittsburgh and James P. Kirk, Treasurer. Orders reversed in part but otherwise affirmed.
Morris M. Berger, with him Franklyn E. Conflenti, for appellant.
Oscar G. Peterson, Assistant Solicitor, with him Mortimer B. Lesher, Solicitor, Niles Anderson, Assistant Solicitor, attorneys for appellee, School District of Pittsburgh.
J. Frank McKenna, Jr., Solicitor, with him Robert Engel, Assistant Solicitor, attorneys for appellee, City of Pittsburgh.
Before Rhodes, P.j., Hirt, Ross, Gunther, Wright, Woodside, and Ervin, JJ.
[ 178 Pa. Super. Page 554]
The Act of June 20, 1947, P.L. 745, 24 PS § 582.1 et seq., authorized the School District of the City of Pittsburgh to impose an annual license tax on wholesale and retail vendors or dealers in goods, wares and merchandise. On the authority of the Act of June 25, 1947, P.L. 1145, 53 PS § 2015.1 et seq. the City of Pittsburgh enacted its Ordinance No. 488, effective November 29, 1947, which imposed a similar tax on the same classes of dealers.
Plaintiff in this record concedes that it is a Pennsylvania Corporation "engaged in business in the City of Pittsburgh, the nature of which is the manufacture of truck bodies and truck units and the sale of various types of trucks, buses and other automotive equipment." Identical questions are involved in the appeals before us. They each relate to a mercantile license tax on a part of plaintiff's business described in the following stipulation of counsel, in lieu of testimony,
[ 178 Pa. Super. Page 555]
upon which the validity of the assessments was determined in the court below. It was stipulated that "Petitioner [the present appellant in these cases] sells to customers, residents of Pennsylvania outside of the limits of the City and the School District, through salesmen who solicit orders at the customer's places of business. That two types of sales are involved: (1) Funeral cars; (2) Bus bodies, which are to be installed on chassis furnished by the customers. In both instances, the customers take the delivery at the plant of the Superior Motor Coach Corporation, in Lima, Ohio. In no instance does Petitioner have physical possession of either the funeral cars or the bus bodies. In the course of business, Petitioner invoices its customer. However, the customers make payment at the plant of the Superior Motor Coach Corporation, at Lima, Ohio, at time of delivery. As to funeral cars, the chassis are delivered by the automobile manufacturer to Superior Motor Coach Corporation, where the funeral body is installed, and is then delivered to the customer at Lima, Ohio. As to the buses, the customer, himself, furnishes the chassis, has it delivered to the Superior Motor Coach Corporation, at Lima, Ohio, where Superior installs the body-buses on the chassis, and then makes delivery to the customer at the factory... In both instances, the customer pays his money for the amount of the invoice to Superior at the time he takes possession of the merchandise. Superior then credits Schnabel with the amount to which Schnabel is entitled as its portion of the profit on the deal."
Basically a mercantile license tax, as the name implies, is a tax on the privilege of doing business in the taxing district. Keystone Metal Co. v. Pittsburgh, 374 Pa. 323, 330, 97 A.2d 797. The dollar value of the business based on gross receipts merely measures the
[ 178 Pa. Super. Page 556]
amount of the tax at the applicable rate. Accordingly, it does not necessarily follow in the present cases that certain transactions consummated in Pittsburgh do not enter into a computation of the tax because delivery of the thing sold in each instance and payment for it by the purchaser occurred outside the taxing district in a neighboring state. The orders for the funeral cars and buses in question were taken by plaintiff's agents and in law the sales contracts must be regarded as having been consummated in Pittsburgh, when the orders were accepted by plaintiff there. Wieman and Ward Co. v. Pittsburgh et al., 381 Pa. 535, 113 A.2d 719. (Filed May 4, 1955). The stipulated fact that plaintiff invoiced the purchaser for the full purchase price in each instance characterizes these sales as a part of plaintiff's business as a dealer. And the fact that the invoice was made payable directly to the Ohio corporation which supplied the cars or bodies does not affect the nature of the transaction as a part of the plaintiff's business consummated in Pittsburgh. Plaintiff received its profit on each sale from the Ohio company in the same amount that it would have retained out of the total sales price if it had been made payable to it. The consummation of these entire transactions, with the exception of delivery and the method adopted by plaintiff to collect its profit, occurred within both taxing districts. In these sales plaintiff therefore was doing business in Pittsburgh (New v. Robinson-Houchin Optical Co., 357 Pa. 47, 53 A.2d 79) and as such was assessed for the privilege both by the city and by the school district.
There is no merit in appellant's contention that the tax is invalid because the transactions were in interstate commerce. This phase of the appeal is ruled by Keystone Metal Co. v. Pittsburgh, supra, and The Wieman and Ward Co. v. Pittsburgh, supra. The following
[ 178 Pa. Super. Page 557]
quotation from the opinion in the Keystone case (with citation of authorities omitted) is pertinent here: "While it is quite clear that a direct State tax upon the privilege of conducting interstate commerce is invalid... it has also been held by the Supreme Court of the United States that, although a transaction viewed as a whole may be one in interstate commerce, there may be certain 'intrastate events'... or 'local activities'... in connection therewith that permit the imposition of a State tax;... The solution of the question whether a State tax falls within this latter category depends entirely on the particular facts in each instance and may, admittedly, require the drawing of 'nice distinctions.' It was said in McLeod v. J. E. Dilworth Co., 322 U.S. 327, 329: 'Once it is recognized, as it long has been by this Court, that federal and state taxation do not move within wholly different orbits, that there are points of intersection between the powers of the two governments, and that there are transactions of what colloquially may be deemed a single process across state lines which may yet be taxed by the State of their occurrence, "nice distinctions are to be expected," Galveston, H. & S.A. Ry. Co. v. Texas, 210 U.S. 217, 225.'" Plaintiff in Pittsburgh sold funeral cars and buses to residents of Pennsylvania and all of the "intrastate events" and "local activities" of plaintiff in the business transactions involved in the instant appeals, identify the Schnabel Company as a dealer liable to the city and to the school district for the taxes assessed.
The appellant is also liable for interest and penalties in each instance for failure to pay the tax when due. The lower court, in sustaining the validity of the assessments, dismissed the appeals but held that appellant was not liable for penalties under the statute and the ordinance. Section 9(b) of the Act of June
[ 178 Pa. Super. Page 55820]
, 1947, provides that the collection of interest and penalty by the School District is mandatory and an identical provision in the ordinance imposes the same duty on the city. There is nothing in the circumstances which justifies the remission of penalties in the present instances. Cf. Graybar Elec. Co. Inc. v. Pitts. Sch. Dist., 378 Pa. 294, 106 A.2d 413; Goldstein v. Pittsburgh School District, 372 Pa. 188, 93 A.2d 243.
The orders are reversed to the extent that they remit penalties, but otherwise the orders are affirmed.
© 1998 VersusLaw Inc.
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Create an Ornamental Design Free class
Elias Sarantopoulos, Learn At Your Own Pace
- 0.5x
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- 1.25x
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Adding the Reference Artwork2:33
Creating the Outer Variable Filled Path8:23
Using A Custom Art Brush10:04
Working With the Inner Filled Path5:13
Creating Circle with Spikes4:18
Creating Inner Ring with Dashed Lines & Dots2:31
Working on the Last Inner Paths4:30
Creating the Outer Arrows3:16
Tidying Things Up0:55
About This Class
In this class we will use an ornamental reference image, showing you ways and techniques to approach such a design using tools such as Pen tool, the Width tool, the Transform Effect among others.
Class Projects 7 See All
18 of 18 students recommendSee All
I am using Affinity Designer, so I have to do some things differently. I have used some facilities I hadn't happened to use before, such as the corner tool and dashed lines. A very good tutorial!
Anna Day
Calligrapher & Designer
Born in Athens, Greece, Elias migrated to the US where he received his BA and MA degrees. He started his professional career in the mid-90s working for tech startups focusing on web technologies and being a part time faculty in various educational institutions. An instructor and mentor over 20 years of teaching experience Elias has taught both graphic and web design courses in corporations, universities, and colleges.
In 2008 he started 3rdElement.com, his personal free online training blog teaching subjects on Photoshop, Web Design, Photography, Illustrator, and 3D tutorials which have also been published and shared to various prominent community blogs (Cgtuts+, Design Instruct among others) for all graphic and web designers. His lectures focus on creative examples from start to finish so students practice, troubleshoot and finish a whole project.
He has developed an iOS application; the Hagia Sophia Tour Guide (three different languages) based on one of the architecturally most recognized museums in history. He is an avid amateur photographer collecting materials for his lectures as well as enjoying casual photography.
Elias is currently residing in Istanbul, Turkey teaching at a private university participating in all aspects of visual communication design.


text: Hi , After owning the ipod touch and loving this awesome machine its now time for an upgrade for my cellfone. I have carried out lots of searching for professional reviews and user reviews and they seem to conflict. Some user reviews come across as they dont actually have the iphone, but just want to rubbish it ! What are the pro's and con's you have come across with the iphone. ie; Does bluetooth issues capabilities to transfer images/tones etc still exist or has any newsoftware been released to alter that {im sure I read something about a release} Can you still not forward a received sms onto another contacts or multiple contacts. Are you able to assign a song as a ringtone. Truly what is battery life like. I would be using the handset mostly for the internet. What are the limitations of web browsing in respect to web pages. Please feel free to add any niggles you have come across ! Thanks again.


text:
Corn, Sausage and Bell Pepper Chowder
Total Time
1hr 25mins
Prep 20 mins
Cook 1 hr 5 mins
A hearty chowder, especially good during winter months. From Parkway 600 in Kansas City, MO.
Ingredients Nutrition
- 2 tablespoons butter
- 1 1⁄2 cups chopped onions
- 1 red bell pepper, chopped
- 1⁄2 green bell pepper, chopped
- 1 1⁄2 teaspoons chopped garlic
- 2 cups canned chicken broth
- 1 lb red potatoes, cut in 1/2 inch pieces
- 1⁄4 teaspoon cumin
- pepper
- 3 1⁄2 cups frozen corn, thawed
- 4 ounces fully cooked kielbasa, cut into 1/4 inch rounds then halved
- 1⁄3 cup milk (or more)
- 1⁄3 cup whipping cream
- Melt butter in heavy large Dutchoven over medium high heat.
- Add onion, both peppers and garlic and saute until tender about 15 minutes.
- Add broth, potatoes, pepper and cumin.
- Bring to boil, reduce heats and simmer until potatoes are tender, about 30 minutes.
- Puree half of corn in processor.
- Add pureed corn, remaining corn, sausage, milk and cream to chowder.
- Simmer about 20 minutes.
- Season to taste.
Most Helpful
This is a great soup! It's a thick, tasty, easy-to-make chowder that was good to have on a chilly winter night. I used two red peppers instead of a green and a red because I like red peppers a lot more.


text:
Check in from 15h / Check out prior to 12h
SpringHill Suites Scottsdale North: Find photos, reviews, information, amenities and compare prices for 3 stars hotels in Scottsdale, United States.
SpringHill Suites Scottsdale North offers 3-star accommodation in Scottsdale. It also provides a swimming pool, an outdoor pool and a sauna.
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Aluminum Bubble Thermal Insulation Energy 10mm Barns - Chinaprice: contact company for price
air bubbles sandwiched two layers of 99% pure aluminum foil. The
polyethylene encapsulated air bubbles serve as an effective thermal
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reflect up to 97% of all of the radiant heating energy. characteristics:
LXW: 50/40*1.2M (custom also available) Thickness: 3-4mm (single
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bubble:320g/m2, 350g/m2, 400g/m2, etc Types: foil single bubble foil, foil
double bubble foil, foil single bubble, etc Benefits and applications:
(1) 97% radiant heat reflection
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Aluminum Bubble Thermal Insulation
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Heat building insulation called foil bubble insulation, PET aluminum bubble insulation, foam PET aluminum insulation are popular and major building thermal insulation. They are excellent for the use of commercial, residential and agricultural, which helps builders save costs, save energy, reduces operating cost due to the following merits: reflective insulation, radiant barrier, vapor barrier, heating preservation, etc. Foil bubble or PET foil bubble is both a profitable option for Architects, Builders, Insulation Contractors, and Homeowners and an energy efficient upgrade for today's homebuyers.
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We do our best to meet customer's target and need. We welcome orders of special requirements and would serve our clients whole heartedly. Welcome all customers to visit us and have business talks.
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Phenolic Foam Pipe Insulation products is a new type of thermal insulation material, fabricated from rigid closed cell phenolic foam block in standard densities from 40kg/m3 (2.5lb/ft3) to 160kg/m3 (10lb/ft3). The rigid foam block can be cut into pip...
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Melafoam is a kind of low density, open cell, flexible foam made of Melamine resin, a thermosets polymer. Features: 1. high sound absorption, with 95% open cell , sound waves can easily enter into the melamine foam and absorbed in the vibration of th...
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$60.00 2 weeks ago
5x114.3 (5x4.5) 16" steel rims 95-04 Honda Odyssey maybe others - $60 (Lansing)
Steel wheels from a Honda Odyssey believe it was an 03 so from 95-04 they used 5x114.3 (5x4.5) may fit other vehicles probably most import vans and full size cars. Good for having winter tires mounted so you can just swap wheels every winter. Any questions call or text. Thanks' Just rims no tires will take best offer!
2 weeks ago
Ithaca, NY
$15.00 10 months ago
16"5x114.3 rims/tires - $15 (Lemon Creek)
15.00 each From an 02 Mercury Mountaineer.
10 months ago
Juneau, AK
Contact Us 1 year ago
**** 16" rare LSC 5x114 mesh Speedline wheels - $425
full set fair shape. tires will need to changed.4 rims4 caps4 tires. has dryrot.$425 takes the set..... if not sold soon then these will get refurbished and resold for more.can fit many 5x114 cars and others with wobble lugs or adapters.
1 year ago
Long Island, NY
Contact Us
Contact Us 1 year ago
Dunlop winter tires 16", 5x114.3 - $275 (Steubenville)
**Price lowered to $275!**Selling 4 wheels and winter tires. One tire is apparently needing yo be replaced: got a flat, garage says tire isn't repairable, small hole in sidewall. Other 3 tires and wheels are in great shape, good tread. About 8-10k miles on them (3 winter seasons).OEM Mazda steel wheels off of Mazda616x6.5"5x114.3205/55/16 Dunlop Wintersport 3D (performance winter tire)Price is $30
1 year ago
Wheeling, OH
Contact Us
Contact Us 1 year ago
Honda prelude rims, 16" 5x114.3 - $200 (pooler)
for sale. honda prelude rims, good shape.300$ obotires could use a change5x114.3205/50/16
1 year ago
Savannah, GA
Contact Us


text: !! OMG, a whole lotta WTF: Here's Colton Haynes' commercial for the 'Puzzle and Dragons' phone game !! Watch as Colton Haynes releases his dragon upon a bearded biker daddy on the subway! » share: » posted by Igor on Tuesday, September 29th, 2015 Leave a comment | category: Gamely | permalink


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- Worldwide Rank #114,519,718
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Craig Clevenger was born in Dallas, Texas, and raised in Southern California, where he studied English at California State University, Long Beach. He currently lives in San Francisco. Dermaphoria is Clevenger's second novel, following 2003's word-of-mouth phenomenon The Contortionist's Handbook.
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Savor Laguna's 3 1/2 hour tour is a casual stroll through downtown Laguna where friendly guides will share the culture and history of this historic town. We introduce guests to some hip restaurants for tasty bites and sips, and visit galleries and "hidden gems", as well as our Saturday Farmer's Market. Book on the Savor Laguna website today!


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Call 800 499-4810Se habla Español
Call 800 499-4810Se habla Español
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The Most Anabolic Pre-Workout Ever Created!
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Enameled Cast Iron Griddle, 11-1/4 In. x 11-1/4 In., Red
Forgo the hassle of cast iron seasoning with this enamel glazed cast iron griddle by Carolina Cooker®, as it eliminates the need for traditional cast iron seasoning. The ridged surface of this cooking griddle makes an excellent surface for preparing grilled sandwiches, searing meats or cooking vegetables.
This ridged griddle brings outdoor grilling indoors. Ideal to use for fish, burgers and more, it sears the outside of the food while locking in juices. This Enamel cast iron skillet is easy to clean and does not require the seasoning step of regular cast iron. Measuring 11-1/4 in. L x 11-1/4 in. W and 1-3/4 in. H, this enamel griddle has a long handle for easy lifting and a smaller support handle on the opposite side. Use on electric or gas stove tops, this cooking pan is great for virtually any meal.Specifications
- Carolina Cooker® griddle
- Construction: Enameled cast iron
- Color: Red
- Dimensions: 11-1/4 in. L x 11-1/4 in. W x 1-3/4 in. H
- Raised griddle surface is perfect for cooking burgers, vegetables, fish, chicken and more
- Support handle
- Long lifting handle
- Gas or electric stoves
- Easy to clean, no cast iron seasoning required
For care and instructions, please download this file
Brand: Carolina Cooker
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Return Information
Your satisfaction is our priority. If for any reason you are not satisfied with a purchase from Agri Supply, we will gladly refund your money, or exchange the item, or fix it should it break. A minimum one-year warranty applies to all non-perishable items, parts and service from Agri Supply, and all hand tools sold by Agri Supply have a lifetime warranty, regardless of the length of the manufacturer's warranty. See our Agri Supply Guarantee for more details.
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