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Scotia Howard Weil Starts Atwood Oceanics (ATW) at Sector Perform
- Top 10 News for 12/2: Crude Rips on OPEC Cut; Starbucks' Schultz Steps Down; Nonfarm Payrolls Flat in Nov.
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Get Alerts ATW Hot Sheet
Price: $10.00 -3.57%
Rating Summary:
9 Buy, 16 Hold, 6 Sell
Rating Trend: = Flat
Today's Overall Ratings:
Up: 11 | Down: 31 | New: 42
Rating Summary:
9 Buy, 16 Hold, 6 Sell
Rating Trend: = Flat
Today's Overall Ratings:
Up: 11 | Down: 31 | New: 42
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Gardenia Hotel, Spa & Resort
Sidkul Industrial Area, Haridwar, Uttaranchal - 249 407
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Gardenia Hotel, Spa & Resort, Haridwar - Overview
Located near to the Har-Ki-Paudi Ghat, this 4Star property is maintained with 52 guestrooms, which includes Executive and Imperial Suit rooms. Guests can savour on an Indian and Continental cuisine at the Wisteria Restaurant, which feature colonial era Ceylonese designs. One can chill-out at the Coffee Cafe for coffee and ice creams, and are open for patrons from 7a.m to 8p.m. A swimming pool, massage room and spa service at the nearby center are available for rejuvenation.
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Check-out time : Until 12:00 pm
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|Executive Room With Breakfast
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Executive Room There are 46 such types of double occupancy rooms that are double bedded and maintained with a writing desk.
Inclusion: Breakfast, Complimentary Wi-Fi Internet, Complimentary usage of gymnasium and swimming pool, (Excluded) 19.15 percent tax will be directly paid by guest to the hotel.
|Executive Room With Breakfast And Dinner
Breakfast, Dinner...
|3 2
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Executive Room There are 46 such types of double occupancy rooms that are double bedded and maintained with a writing desk.
Inclusion: Breakfast, Dinner
Gardenia Hotel, Spa & Resort, Haridwar - Amenities
- 24-Hour Front Desk
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- Newspaper
- Parking
- Porter
- Restaurant
- Room service
- Sauna
- Steam room
- Telephone
- Travel counter
- Wake up service/Alarm clock


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August 23, 2011
Movants Taylor Artis and Edward Douglas, Jr., have filed a Motion for Return of Seized Property. For the reasons set forth below, Movants' motion is GRANTED.
On February 1, 2011, at the San Diego International Airport, officers of the San Diego Integrated Narcotics Task Force ("NTF") seized $12,819.00 in U.S. currency from movant Edward Douglas and $8,608.00 in U.S. currency from Taylor Artis. The currency was seized for forfeiture as suspected drug proceeds. Douglas and Artis each received a receipt for the seized currency at the time of seizure. (Movants' Ex. 2.)
Douglas and Artis filed timely administrative claims dated February 11, 2011 for the return of the currency. (Movants' Exs. 3 & 4.) The DEA received the claims on February 14, 2011. (Movants Ex. 5.)
The DEA referred the matter to the United States Attorney for the Southern District of California. After review, the United States Attorney decided not to file a civil forfeiture action. The matter was declined and returned to DEA.
On May 18, 2011, Movants commenced this action.
Movants contend that they are entitled to the immediate return of their currency under 18 U.S.C. § 983(a)(3)(A). The Court agrees.
Section 983(a)(3)(A) provides:
Not later than 90 days after a claim has been filed, the Government shall file a complaint for forfeiture in the manner set forth in the Supplemental Rules for Certain Admiralty and Maritime Claims or return the property pending the filing of a complaint, except that a court in the district in which the complaint will be filed may extend the period for filing a complaint for good cause shown or upon agreement of the parties.
(B) If the Government does not--(i) file a complaint for forfeiture or return the property, in accordance with subparagraph (A); or
(ii) before the time for filing a complaint has expired--
(I) obtain a criminal indictment containing an allegation that the property is subject to forfeiture; and
(II) take the steps necessary to preserve its right to maintain custody of the property as provided in the applicable criminal forfeiture statute, the Government shall promptly release the property pursuant to regulations promulgated by the Attorney General, and may not take any further action to effect the civil forfeiture of such property in connection with the underlying offense. (Emphasis added.)
There is no dispute that the Government did not, within 90 days after the filing of Movants' claims, file a complaint for civil forfeiture, move for an enlargement of the 90-day period, obtain a criminal indictment alleging that the property is subject to forfeiture, or return the property. Therefore, the Government is required to promptly release the property.
The Government contends that although it is ready and willing to return the seized currency, under 31 U.S.C. § 3716, the DEA is required to collect the payee's personal indentifying information before making a payment. The Government explains that on May 24, 2011, the DEA sent letters with enclosures to Movants' legal counsel, explaining the requirements of 31 U.S.C. § 3716 and requesting identifying information including true name, date of birth, and social security number or tax identification number. Movants have not provided the DEA with this information.
Under the Debt Collection Improvement act of 1996 (DCIA), 31 U.S.C. § 3716, the Department of the Treasury and "any disbursing official of the United States designated by the Secretary of the Treasury" are required to offset Federal payments to collect delinquent non-tax debts owed to the United States or delinquent child-support debts enforced by states. The Financial Management Service of the Treasury Department operates a Treasury Offset Program ("TOP"), which centralizes the offset of Federal payments to collect delinquent non-tax debts owed to Federal agencies. 31 C.F.R. § 285.5. The Government contends that Movants must provide their identifying information because the taxpayer identifying number and name are used by TOP to determine whether the payee is "matched" to a debt in the system. See 31 C.F.R. § 285.5(b).
The Court is not convinced that the currency at issue is subject to administrative offset under 31 U.S.C. § 3716. Payments eligible for offset include all eligible "Federal payments" including "Federal wage, salary, and retirement payments, vendor and expense reimbursement payments, certain benefit payments, travel advances and reimbursements, grants, fees, refunds, judgments (including those certified for payment pursuant to 31 U.S.C. 1304), tax refunds, and other payments made by Federal agencies." 31 C.F.R. § 285.5(e). A "disbursing official" means "an official who has authority to disburse public money." 31 C.F.R. § 285.5 (b).
Here, the currency was in the custody of the Federal government pending the determination of whether it was subject to seizure. After the 90-day period, Movants were entitled to the return of their property. The Court does not believe that the return of seized currency constitutes a "Federal payment." The return of property is not a payment of benefits, "refund," or "reimbursement" from public money.
Because 31 U.S.C. § 3716 does not apply, the Government cannot condition the return of the currency on Movants providing identifying information. Movants have produced the receipts for the currency and there does not appear to be any dispute that Movants are the individuals from whom the currency was seized. Therefore, Movants are entitled to the immediate return of the currency.
For the reasons discussed above, Movants' Motion for Return of Seized Property is GRANTED. Within 48 hours of the entry of this Order the United States shall return $8,600.00 to Taylor Artis and $12,880.00 to Edward Douglas, Jr. The Clerk shall enter judgment accordingly.
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Soggiorno Angelus: Find photos, reviews, information, amenities and compare prices for 4 stars hotels in Rome, Italy.
Situated close to Barberini Fontana di Trevi Metro Station, this historic bed and breakfast is an ideal base for those wanting to explore Rome and its surrounds. Surrounded by local bars and restaurants, it is under 10-minutes' stroll from Colosseo Metro Station.
Hotel description
Soggiorno Angelus provides comfortable accommodation, in addition to a 24-hour reception, luggage storage and an express check-in and check-out feature. Airport transfers and a wake-up service are available on enquiry.
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First, congratulations friends & fans. Your desire to see Twilight New Moon material set a new site all time high for views in a day, in the last hour. The old record was just short of 3700. As of right now, its just short of 4000 (their stupid graph doesnt tell me the EXACT number, get it together weebly.). With still 5+ hours left in the day, I'm excited for the day.
Second. I want to also announce my first ever completed & paid for purchase off the site today. It had been negotiated & worked on prior to viewing my items on this site, but it was thru this site the purchases was completed. They were Nikki Reed , and a Taylor Lautner signed photos.
Lastly. Tomorrow, Tuesday May 19th, 2008 I will be doing a mass ebay listing day, since they are having a promotion day for Canadians. This listing day will include some of the New Moon autographs I have obtained thruout the shoot here, as well as other celebrity items & of course, lots of hockey autographs. Some of the prices will be lower than listed here on my site to draw people in, so maybe if you are thinking of a specific item, tomorrow you might get lucky. My ebay ID is "canadagraphs", so look tomorrow for items there.


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580 S Havana St
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Seven-Layer Salad
Total Time
Prep 20 mins
Cook 10 mins
This recipe was made every holiday by my late aunt. I'm not a great cook, but this is so easy and so delicious that it's my "assigned" dish at every family get-together!
Ingredients Nutrition
- fresh spinach
- lettuce
- 1 purple onion, sliced into rings
- 4 -5 eggs, hard boiled
- 1 can small English pea, drained
- 1 1⁄2 cups shredded cheddar cheese
- 4 ounces mayonnaise
- 4 ounces sour cream
- 6 -8 slices bacon
- Fry 6-8 pieces of bacon, drain on paper towels, and crumble. Set aside for garnish.
- Hard boil the eggs.
- In a large clear glass trifle bowl, layer the spinach, lettuce, sliced onions, sliced eggs, peas and cheese.
- Mix mayonnaise and sour cream and spread on top.
- Sprinkle with crumbled bacon.
Most Helpful
Wonderful! Thank you for such an easy and delicious recipe! I used LeSueur small peas as these were in my pantry. I didn't use the cheese and subsituted bacon with maple bacon crumbles. I also used light mayo and light sour cream - perfect. Finally, I chopped green onion instead of the red. So flavorful we couldn't get enough!
This is truly a very good salad. However, if you want to make it just a little better, add diced fresh tomatoes as another layer. It really makes a wonderful difference. Also, use chopped green onions instead of purple onion. GREAT!
Great salad. I have a similar recipe using crisp iceberg lettuce. A mix of iceberg, romaine and spinach is also nice. To keep the leftover salad for the next day, I seal it with a little more mayonnaise. Instead of English peas I used a can of tiny sweet peas, drained.


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July 24, 2012
ERNEST L. ROBINSON, III, PLAINTIFF,v.TOWN OF KENT, NEW YORK, KATHY DOHERTY, AS SUPERVISOR FOR THE TOWN OF KENT, TIMOTHY CURTIS, AS TOWN ATTORNEY, MICHELLE SCLAFANI, AS SENIOR JUSTICE COURT CLERK, JOSEPH CHARBONNAEAU, AS SPECIAL PROSECUTOR, AND MICHAEL TIERNEY, PENNY OSBOURNE, LOUIS TARTARO AS TOWN BOARD MEMBERS, DEFENDANTS.
Plaintiff Ernest L. Robinson, III ("Plaintiff") brings this civil rights action pursuant to 42 U.S.C. § 1983 against the Town of Kent, New York ("Town of Kent" or the "Town"), Kathy Doherty, as Supervisor for the Town of Kent, Timothy Curtiss (sued herein as Timothy Curtis), as Town Attorney, Michelle Sclafani, as Senior Justice Court Clerk, Joseph Charbonneau (sued herein as Joseph Charbonnaeau), as Special Prosecutor, and Michael Tierney, Penny Osbourne, and Louis Tartaro as Town Board Members (collectively, "Individual Defendants"), alleging violations of his First, Fifth and Fourteenth Amendment rights and state law claims for abuse of process, malicious prosecution, and intentional infliction of emotional distress. Am. Compl. ¶¶ 78-111.
Defendants have now moved to dismiss the Amended Complaint in its entirety pursuant to Federal Rule of Civil Procedure 12(b)(6) on the ground that Plaintiff has failed to state any plausible claims of entitlement to relief. Doc. 20. For the reasons discussed below, Defendants' motion to dismiss is GRANTED in full.
A.Factual Background
The following facts, which are taken from the Amended Complaint, are assumed to be true for the purposes of the instant motion.*fn1
Beginning in or around 2008, Plaintiff and his brother, Town employee Stanley Robinson, were involved in a dispute over their deceased mother's estate. Am. Compl. ¶ 12. For reasons that are not specified in the Amended Complaint, Plaintiff obtained two Orders of Protection against his brother. Id. ¶ 16. On April 25, 2008, Plaintiff sent a letter to Defendant Kathy Doherty, the Town Supervisor, to advise her that his brother was violating the Orders of Protection during work hours and while using a Town vehicle, by trespassing on Plaintiff's property and storing Town property on the premises. Id. ¶¶ 17-18. Plaintiff alleges, on information and belief, that his brother was never investigated for the alleged violations of the Orders of Protection. Id. ¶ 20.
After Plaintiff sent the letter to Doherty, his brother charged him with harassment in the Justice Court of the Town of Kent ("Town Justice Court"). Id. ¶ 19. On June 26, 2008, Plaintiff appeared in the Town Justice Court pro se in response to a summons and was directed to return for trial on July 31, 2008. Id. ¶¶ 25-26. On July 31, 2008, Plaintiff appeared in Town Justice Court as required, this time with an attorney, George T. Delaney, Esq. Id. ¶ 27. At that time, Timothy Curtiss, the Town Attorney and a defendant herein, offered to settle the matter by granting Plaintiff an adjournment in contemplation of dismissal, which he declined. Id. ¶ 29. The charges against Plaintiff were then dismissed by Judge Peter Collins, because the complainant, Plaintiff's brother, was not present. Id. ¶¶ 30-33. Michelle Sclafani, the Senior Justice Court Clerk and a defendant herein, was not present in the courtroom at the time of Judge Collins' ruling, but before leaving the Town Justice Court on that day Delaney informed her that the case against Plaintiff had been dismissed. Id. ¶ 34. However, in or around November 2008, Plaintiff learned that the case against him had been restored to the Town Justice Court's calendar with a trial date of May 7, 2009. Id. ¶¶ 37-38.
Plaintiff believes that the charges against him were reinstated in order to punish him for publicly criticizing Doherty, the Town's political leader, and for informing people in the community about the Town's failure to investigate his complaints about his brother. Id. ¶¶ 21, 35-37, 69. Plaintiff also alleges that "the Town and its employees undertook a concerted effort to chill [his] speech and silence him" in order to stop him from criticizing Doherty. Id. ¶¶ 21-23. In this context, Plaintiff claims that he was treated differently from Town employees, such as his brother, and from supporters of Doherty. Id. ¶ 24.
On May 6, 2009, Delaney filed a motion for recusal because of Judge Collins' political relationships with numerous witnesses that Plaintiff had subpoenaed for trial, and due to the circumstances surrounding the unexplained reinstatement of the charges against Plaintiff. Id. ¶¶ 39, 41-43. Delaney also alleged that Curtiss and Doherty had tampered with Plaintiff's witnesses, including several members of the Town Board subpoenaed by Plaintiff (who are not identified anywhere in the Amended Complaint), by advising them not to appear for trial. Id. ¶¶ 44-46. Judge Collins denied Plaintiff's motion.*fn2 Id. ¶ 47. Delaney also requested that the charges against Plaintiff be dismissed based on the prior dismissal and the lack of probable cause for either the initial action or the reinstatement of the charges against Plaintiff. Id. ¶¶ 49-50, 68. In response, Curtiss said that he would re-charge Plaintiff if Judge Collins dismissed the case.
Id. ¶ 52. Therefore, Delaney withdrew the motion to dismiss. Id. ¶ 54. Plaintiff was arraigned and released on his own recognizance after entering a plea of not guilty, and his trial was rescheduled for May 28, 2009. Id. ¶¶ 51, 55.
On May 28, 2009, Judge Collins informed the parties that the daughter of one of the potential witnesses had previously been employed by the Court. Id. ¶¶ 56-57. Based on this information, Delaney renewed his motion for recusal, which Judge Collins granted. Id. ¶ 58.
In or around September 2009, Plaintiff's case was returned to the Town Justice Court. Id.
¶ 60. The Town Board subsequently appointed Joseph Charbonneau as a special prosecutor. Id.
¶ 61. Plaintiff alleges that Charbonneau was appointed by the same Town Board members who had been subpoenaed by Delaney to testify at trial. Id. ¶ 62. As previously noted, these Town Board members are not identified anywhere in the Amended Complaint. Plaintiff claims that the Town Board did not have the authority to appoint a special prosecutor, and thus Charbonneau did not have the authority to prosecute him. Id. ¶¶ 40, 48, 61-64.
Plaintiff's case was subsequently transferred to the Town Justice Court of the Village of Brewster ("Brewster Justice Court"). Id. ¶ 65. In connection with the transfer, Delaney ordered transcripts of the proceedings that had been held in the Town Justice Court, and received transcripts for June 26, 2008, May 7, 2009 and May 28, 2009. Id. ¶¶ 70-71. Plaintiff alleges that the transcript from June 26, 2008 was created after-the-fact by Sclafani to falsely indicate that Delaney had appeared on Plaintiff's behalf. Id. ¶¶ 72-73. Plaintiff claims that the proceedings set forth in the June 26, 2008 transcript never occurred, and alleges that the transcript was created to avoid dismissal of the charges against him. Id. ¶¶ 72, 75. Delaney filed a motion to dismiss the charges against Plaintiff in the Brewster Justice Court, and the motion was granted. Id. ¶¶ 66-67. The case in the Brewster Justice Court was thus resolved in Plaintiff's favor. Id. ¶ 67.
Plaintiff claims that Defendants acted with actual malice in all of the foregoing actions against him, thereby violating his constitutional rights. Id. ¶¶ 76-77.
B.Procedural History
Plaintiff filed the original complaint in this action on April 28, 2011 against the above-named defendants and Judge Collins, as Kent Town Justice, alleging violations of his Fifth and Fourteenth Amendment rights, violations of his rights under Article I, § 6 and § 11 of the New York State Constitution, and asserting a state law claim for malicious prosecution. Doc. 1 ("Compl."). Plaintiff's federal constitutional claims alleged violations of the Double Jeopardy and Due Process Clauses of the Fifth Amendment, and of the Due Process and Equal Protection Clauses of the Fourteenth Amendment. Compl. ¶¶ 64-75.
At Defendants' request, the Honorable Cathy Seibel, to whom this case was then assigned, held a pre-motion conference on September 23, 2011 regarding Defendants' anticipated motion to dismiss pursuant to Rule 12(b)(6). At the conference, Judge Seibel granted Plaintiff leave to file an amended complaint, and also set a briefing schedule for the instant motion.
Plaintiff filed the Amended Complaint on November 14, 2011. Doc. 17. Though largely the same as the original complaint, the Amended Complaint contains an apparent First Amendment retaliation claim*fn3 and two new state law claims, and omits the New York State Constitution and Fifth Amendment Double Jeopardy Clause claims. Additionally, Judge Collins is not named as a Defendant in the Amended Complaint. Pursuant to the briefing schedule set by Judge Seibel, Defendants filed a motion to dismiss the Amended Complaint pursuant to Rule 12(b)(6) on January 12, 2012. Doc. 20.
C.Extrinsic Evidence
In support of their motion to dismiss, Defense counsel submitted the affidavit of Michelle Sclafani identifying various exhibits as true and correct copies of court documents and Town Board correspondence relating to the Town Justice Court proceedings against Plaintiff. Decl. of Adam I. Kleinberg Supp. Defs.' Mot. Dismiss Pl.'s Am. Compl., Ex. B. Defendants urge the Court to take judicial notice of each exhibit and to consider the documents contained therein in deciding the instant motion. Mem. Law Supp. Defs.' Mot. Dismiss Pl.'s Am. Compl. ("Defs.' Mem.") 3-4 n.2.
In opposing Defendants' motion, Plaintiff's counsel also submitted extrinsic materials, including an affidavit of a former Justice of the Town Justice Court, Doc. 26, and the Declaration of Delaney, which contains a summary of the facts as alleged in the Amended Complaint and identifies a number of documents, attached as exhibits, that are related to the Town Justice Court proceedings. Doc. 27. Although Plaintiff relies on both the affidavit and declaration extensively in his Memorandum of Law, he does not address the propriety of considering the materials in connection with a motion to dismiss under Rule 12(b)(6). Defendants have asserted that these materials cannot be used by Plaintiff to avoid dismissal because they are not referenced in the Amended Complaint. Reply Mem. Law Further Supp. of Defs.' Mot. Dismiss Pl.'s Am. Compl. ("Defs.' Reply Mem.") 2.
In ruling on a motion to dismiss pursuant to Rule 12(b)(6), a district court generally must confine itself to the four corners of the complaint and look only to the allegations contained therein. Roth v. Jennings, 489 F.3d 499, 509 (2d Cir. 2007). If, on a motion to dismiss, matters outside the pleadings are presented and not excluded by the court, the motion should be treated as one for summary judgment. Fed. R. Civ. P. 12(d). Since the purpose of a Rule 12(b)(6) motion is to test the legal sufficiency of the pleadings without considering the substantive merits of the case, Global Network Commc'ns v. City of New York, 458 F.3d 150, 155 (2d Cir. 2006), the Court has not considered any of the affidavits or exhibits submitted by either party in ruling on the instant motion.*fn4
II.Legal Standard for Motion to Dismiss
On a motion to dismiss pursuant to Rule 12(b)(6), district courts are required to accept as true all factual allegations in the complaint and to draw all reasonable inferences in the plaintiff's favor. Famous Horse Inc. v. 5th Ave. Photo Inc., 624 F.3d 106, 108 (2d Cir. 2010). However, this requirement does not apply to legal conclusions, bare assertions or conclusory allegations. Ashcroft v. Iqbal, 556 U.S. 662, 678, 681 (2009) (citing Bell Atl. Corp. v. Twombly, 550 U.S. 544, 555 (2007)).In order to satisfy the pleading standard set forth in Rule 8 of the Federal Rules of Civil Procedure, a complaint must contain sufficient factual matter to state a claim to relief that is plausible on its face. Iqbal, 556 U.S. at 678 (citing Twombly, 550 U.S. at 570). "Threadbare recitals of the elements of a cause of action, supported by mere conclusory statements, do not suffice." Id. Accordingly, a plaintiff is required to support his claims with sufficient factual allegations to show "more than a sheer possibility that a defendant has acted unlawfully." Id. "Where a complaint pleads facts that are merely consistent with a defendant's liability, it stops short of the line between possibility and plausibility of entitlement to relief." Id. (quoting Twombly, 550 U.S. at 557) (internal quotation marks omitted).
Though a plaintiff may plead facts alleged upon information and belief, "where the belief is based on factual information that makes the inference of culpability plausible," Arista Records, LLC v. Doe 3, 604 F.3d 110, 120 (2d Cir. 2010),such allegations must be"'accompanied by a statement of the facts upon which the belief is founded.'" Navarra v. Marlborough Gallery, Inc., 820 F. Supp. 2d 477, 485 (S.D.N.Y. 2011) (quoting Prince v. Madison Square Garden, 427 F. Supp. 2d 372, 385 (S.D.N.Y. 2006)); see also Williams v. Calderoni, No. 11 Civ. 3020(CM), 2012 WL 691832, at *7-8 (S.D.N.Y. Mar. 1, 2012) (finding pleadings on information and belief insufficient where plaintiff pointed to no information that would render his statements anything more than speculative claims or conclusory assertions). A complaint that "tenders naked assertions devoid of further factual enhancement" will not survive a motion to dismiss under Rule 12(b)(6). Iqbal, 556 U.S. at 678(quoting Twombly, 550 U.S. at 557) (internal quotation marks omitted) (brackets omitted).
III.Section 1983 Claims
In order to state a claim under 42 U.S.C. § 1983, a plaintiff must allege that: (1) defendants were state actors or were acting under color of state law at the time of the alleged wrongful action; and (2) the action deprived plaintiff of a right secured by the Constitution or federal law. Am. Mfrs. Mut. Ins. Co. v. Sullivan, 526 U.S. 40, 49-50 (1999). "Section 1983 is only a grant of a right of action; the substantive right giving rise to the action must come from another source." Singer v. Fulton Cnty. Sheriff, 63 F.3d 110, 119 (2d Cir. 1995) (citing Adickes v. S.H. Kress & Co., 398 U.S. 144, 150 (1970)). Thus, a civil rights action brought under § 1983 will stand only insofar as the plaintiff can prove an actual violation of his rights under the Constitution or federal law. Id.
A.Claims against the Individual Defendants
As an initial matter, the Amended Complaint is devoid of any reference to any of the Town Board Members named as Defendants in the caption of the Amended Complaint. Not only did Plaintiff fail to define the Town Board Members, either collectively or individually, in the "Parties" section of the pleading, Am. Compl, ¶¶ 7-11, he also failed to attribute any specific actions to any of the Town Board Members anywhere in the body of the Amended Complaint. While Plaintiff alleged that the "Town Board" and "the same members of the Town Board that were subpoenaed by [Plaintiff] to testify at trial" appointed Charbonneau as special prosecutor, id. ¶¶ 61-63, he did not identify those Town Board Members by name anywhere in the pleadings. Plaintiff's failure to mention the Town Board Member Defendants anywhere in the Amended Complaint provides an independent, sufficient basis for dismissing any and all claims against Michael Tierney, Penny Osbourne and Louis Tartaro, sued herein "as Town Board Members," pursuant to Rule 12(b)(6).
Plaintiff has sued the Individual Defendants in their respective roles as Town officials, and not in their individual or personal capacities.*fn5 To succeed on a claim against a municipal officer in his or her official capacity, a plaintiff must show that a municipal custom, policy or practice was the "moving force" behind the alleged constitutional violations. Kentucky v. Graham, 473 U.S. 159, 166 (1985). Thus, Plaintiff's claims against the Individual Defendants are duplicative of the municipal liability claims brought against the Town of Kent. Graham, 473 U.S. at 165 ("[o]fficial capacity suits . . . 'generally represent only another way of pleading an action against an entity of which an officer is an agent.'") (quoting Monell v. New York City Dep't of Soc. Servs., 436 U.S. 658, 691 n.55 (1978)). "Based upon the understanding that it is duplicative to name both a government entity and the entity's employees in their official capacity, courts have routinely dismissed corresponding claims against individuals named in their official capacity as redundant and an inefficient use of judicial resources." Escobar v. City of New York, No. 1:05-cv-3030-ENV-CLP, 2007 WL 1827414, at *3 (E.D.N.Y. June 24, 2007) (internal quotation marks omitted) (quoting Robinson v. Dist. of Columbia, 403 F. Supp. 2d 39, 49 (D.D.C. 2005)); see also, e.g., Schreiber v. East Ramapo Cent. Sch. Dist. 700 F. Supp. 2d 529, 562 n.18 (S.D.N.Y. 2010) (dismissing claim against school superintendent in his official capacity as duplicative of the claims against the school district) (citing Graham, 473 U.S. 165-66). Therefore, since the Town of Kent is also named as a Defendant in the Amended Complaint, and there is no § 1983 claim asserted against the Individual Defendants in their personal capacities, Plaintiff's § 1983 claims against the Individual Defendants are dismissed.
B.Municipal Liability ("Monell Claim")
A municipality cannot be held liable under § 1983 solely on a theory of respondeat superior. Monell, 436 U.S. at 691. A § 1983 claim can only be brought against a municipality if the action that is alleged to be unconstitutional was the result of an official policy or custom. Id. at 690-91. Thus, a plaintiff must allege that such a municipal policy or custom is responsible for his injury. Bd. of Cnty. Comm'rs of Bryan Cnty. v. Brown, 520 U.S. 397, 403 (1997); see also Connick v. Thompson, --- U.S. ----, 131 S. Ct. 1350, 1360 (2011) ("A municipality or other local government may be liable under [§ 1983] if the governmental body itself 'subjects' a person to a deprivation of rights or 'causes' a person 'to be subjected' to such deprivation.") (quoting Monell, 436 U.S. at 692)).
The Second Circuit has established a two prong test for § 1983 claims brought against a municipality. First, the plaintiff must prove "'the existence of a municipal policy or custom in order to show that the municipality took some action that caused his injuries beyond merely employing the misbehaving [official].'" Johnson v. City of New York, No. 06 CV 09426, 2011 WL 666161, at *3 (S.D.N.Y. Feb. 15, 2011) (quoting Vippolis v. Vill. of Haverstraw, 768 F.2d 40, 44 (2d Cir. 1985)). Second, the plaintiff must establish a causal connection between the policy or custom and the alleged deprivation of his constitutional rights. Id.
To satisfy the first prong of the test on a motion to dismiss, a plaintiff must allege the existence of:
(1) a formal policy which is officially endorsed by the municipality; (2) actions taken or decisions made by government officials responsible for establishing municipal policies which caused the alleged violation of the plaintiff's civil rights; (3) a practice so persistent and widespread that it constitutes a custom or usage and implies the constructive knowledge of policy-making officials, or (4) a failure by official policy-makers to properly train or supervise subordinates to such an extent that it amounts to deliberate indifference to the rights of those with whom municipal employees will come into contact.
Moray v. City of Yonkers, 924 F. Supp. 8, 12 (S.D.N.Y. 1996) (internal citations and quotation marks omitted); see also Brandon v. City of New York, 705 F. Supp. 2d 261, 276-77 (S.D.N.Y. 2010) (quoting Moray and updating citations to cases). Plaintiff has failed to assert any of the requisite bases to satisfy the first prong of a Monell claim under the Second Circuit's municipal liability test.
First, Plaintiff has never identified, not even on information and belief, any specific policy or custom officially endorsed by the Town of Kent that he claims is responsible for the alleged deprivations of his constitutional rights. Moray, 924 F. Supp. at 12. In fact, Plaintiff does not allege that the Town had any policies or customs relating to his purported injuries. In the Amended Complaint, he merely describes his alleged experiences relating to the Town Justice Court proceedings against him, and claims that Defendants' actions violated his constitutional rights. This is simply not enough.
Second, even if Plaintiff had adequately alleged conduct by Defendants that violated his constitutional rights-which he has not-that alone would be insufficient to trigger municipal liability. Moray, 924 F. Supp. at 12 (citing Jett v. Dallas Indep. Sch. Dist., 491 U.S. 701, 737 (1989)). Only municipal officials who have "final policymaking authority" with respect to the activities that allegedly violated a plaintiff's constitutional rights "may by their actions subject the government to § 1983 liability." City of St. Louis v. Praprotnik, 485 U.S. 112, 123 (1988) (plurality opinion); see also Birmingham v. Ogden, 70 F. Supp. 2d 353, 374 (S.D.N.Y. 1999) ("[T]he decisionmaker must be responsible for establishing final government policy respecting the particular activity [giving rise to Plaintiff's claims] before the municipality can be liable.") (citing Pembaur v. City of Cincinnati, 475 U.S. 479, 481 (1986)). Plaintiff does not allege that any of the Individual Defendants are final policymakers for the Town of Kent, and the Amended Complaint does not contain any factual allegations from which such authority could be assumed.*fn6 Therefore, Plaintiff has not shown municipal liability based on any Individual Defendants' conduct. Jeffes v. Barnes, 208 F.3d 49, 57-58 (2d Cir. 2000) ("Where a plaintiff relies not on formally declared or ratified policy, but rather on the theory that the conduct of a given official represents official policy, it is incumbent on the plaintiff to establish that element as a matter of [state] law.")
Third, the Amended Complaint does not contain any factual allegations establishing a consistent and widespread practice of misconduct by Defendants, nor is there any allegation that policy-making officials had constructive knowledge of any "practice" of misconduct. Plaintiff does not allege that any of the Individual Defendants' alleged wrongful actions were repeated, or that any of the Individual Defendants were responsible for similar conduct in the past. Johnson, 2011 WL 666161, at *4. In fact, Plaintiff's allegation that he was treated differently from others, such as Town employees and supporters of Doherty, Am. Compl. ¶ 24, indicates that Defendants' alleged conduct was neither widespread nor consistent.
Finally, Plaintiff does not allege any failure to train or supervise, let alone the deliberate indifference to the constitutional rights of citizens that a plaintiff must show before a municipality will be held liable on the basis of such a failure. Jenkins v. City of New York, 478 F.3d 76, 94 (2d Cir. 2007). Therefore, he has failed to satisfy the first prong of the municipal liability test.
Even assuming, arguendo, that Plaintiff had pled sufficient facts to establish the existence of a policy or custom relating to the Defendants' particular actions, the Amended Complaint is devoid of factual allegations plausibly suggesting any affirmative link between a policy or custom and the alleged constitutional violations. See Johnson, 2011 WL 666161, at *4 ("Plaintiff has pled no facts to demonstrate that some unidentified policy or custom bears a causal link to the alleged constitutional violations-let alone that the policy or custom was the 'moving force' behind the violations.") (citing City of Oklahoma City v. Tuttle, 471 U.S. 808, 823 n.8 (1985)). Therefore, Plaintiff's § 1983 claims against the Town of Kent are also dismissed.*fn7
IV.Remaining State Law Claims
Under 28 U.S.C. § 1367(c)(3), the Court may decline to exercise jurisdiction over any non-federal claims over which it could have supplemental jurisdiction if the Court has dismissed all of the claims over which it has original jurisdiction. Subject matter jurisdiction in the instant action is based on federal question jurisdiction, 28 U.S.C. § 1331, and the jurisdictional counterpart to § 1983 for claims alleging a deprivation of "equal rights." 28 U.S.C. § 1343(3). Having dismissed all of Plaintiff's federal claims under Rule 12(b)(6), it would be inappropriate to adjudicate his state law claims. Therefore, all non-federal claims in the Amended Complaint are also hereby dismissed. United Mine Workers v. Gibbs, 383 U.S. 715, 726 (1966) ("Certainly, if the federal claims are dismissed before trial . . . the state claims should be dismissed as well.").
V.Attorney's Fees
Defendants have also moved for attorney's fees pursuant to 42 U.S.C. § 1988(b) on the ground that it was unreasonable for Plaintiff to initiate and proceed with this action in light of the extrinsic evidence belying one of Plaintiff's key allegations and the pre-motion conference before Judge Seibel.*fn8 Defs.' Mem. 25.
A prevailing defendant in a § 1983 case may recover attorney's fees only where the plaintiff's underlying claim was "'frivolous, unreasonable or groundless, or . . . the plaintiff continued to litigate after it clearly became so.'" Rounseville v. Zahl, 13 F.3d 625, 632 (2d Cir. 1994) (quoting Oliveri v. Thompson, 803 F.2d 1265, 1272 (2d Cir. 1986)). A claim is frivolous when it lacks an arguable basis in either law or fact. Shakur v. Selsky, 391 F.3d 106, 113 (2d Cir. 2004). "Though a showing that the plaintiff acted in bad faith will further support an award under [42 U.S.C.] section 1988, the determination generally turns on whether the claim itself is clearly meritless." Rounsevill 13 F.3d at 632; see also Colombrito v. Kelly, 764 F.2d 122, 129 (2d Cir. 1985) (bad faith on the part of plaintiff is not a prerequisite to award of attorney's fees).
The Second Circuit has instructed that it should be rare for a prevailing defendant in a § 1983 case to be awarded attorney's fees. Sista v. CDC Ixis North Am., Inc., 445 F.3d 161, 178 (2d Cir. 2006); see also Rousneville 13 F.3d at 631 ("Concerned about the potential chilling effect on § 1983 plaintiffs--who are the chosen instrument of Congress to vindicate a policy of the highest national priority--we are hesitent to award attorney's fees to victorious defendants in § 1983 actions.") (internal quotation marks omitted). Therefore, given the early stage of the instant proceedings, the Court's decision not to consider the extrinsic evidence submitted by the parties, and because the pre-motion conference relied on by Defendants was not before this Court, Defendants' request to submit a fee application for an award of attorney's fees is denied.
VI. Conclusion
For the reasons set forth above, Defendants' motion to dismiss the Amended Complaint in its entirety is GRANTED. This action is dismisse with prejudice. The Clerk of the Court is respectfully directed to close this case.
Is is SO ORDERED.
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Skip to comments.Meteorologist: 'We've Forgotten How to Be Cold' (that is because of climate warming...)
Posted on 02/17/2014 4:36:02 PM PST by Sub-Driver
Meteorologist: 'We've Forgotten How to Be Cold' February 17, 2014 - 5:40 PM By Melanie Hunter
(CNSNews.com) - J. Marshall Shepherd, former head of the American Meteorological Society, told CBS' "Face the Nation" on Sunday that people have "forgotten how to be cold or deal with snowstorms," because there are so few big storms "and that is because of climate warming."
"I'm not quite ready to say that this snowstorm we saw this week or last week is caused by global warming or climate change, but one thing I will emphasize, I think we're forgotten how to be cold or deal with snowstorms, because we're seeing so few of these big storms like we've seen, and that probably is because of climate warming," said Shepherd.
Host Bob Schieffer asked Shepherd whether the recent spate of storms that have hit the East Coast was the result of "things that are happening here on earth."
"Yeah, yeah, a couple of things, let me say about that. When we get winter weather, cold conditions, you know, you've got some that will say, 'Well, what are you guys worried about climate change or global warming? I mean, it's -- it's cold and snowing.' And I'll say, 'You know, it's winter. It's January or February. We get snowstorms.' That's important.That's like saying, because it's night time, the sun doesn't exist anymore," Shepherd said.
"On the other hand, though, there is evidence -- there's some scientific literature that suggests that jet stream patterns can be affected by the amplified warming that we're seeing up in the Arctic because of climate change or global warming," he said.
(Excerpt) Read more at cnsnews.com ...
tell that to my brass monkey
You have to be a complete idiot to believe what this jackass said.
I love how they claim the opposition is so ignorant and then they use supposed "evidence" like this?
You have to be a complete idiot to believe what this jackass said.
Or a liberal will believe it. Those with their head in the sand thinking the world is warming will see winter storms with horror.
And yet I wonder, how does one 'forget' how to be 'cold'?
What the heck kind of crap are they spinning now?
So illogical.
Yes! Confiscating guns, eliminating the first and second amendment, taxing the rich to oblivion and giving the money to to third world dictators, brownouts and giving amnesty to 30 million illegals will solve everything!
I know how to deal with cold, I got out of Michigan and moved to North Carolina, and then to Texas...
"Host Bob Schieffer asked Shepherd whether the recent spate of storms that have hit the East Coast was the result of "things that are happening here on earth."
As opposed to what, Mr Schieffer? Things happening on Mars? Or, perhaps, Alpha Centauri?
Years from now people (if we keep our republic) will be watching these shows (in synopsis) for fun. Much the way we watch Gone With the Wind.
THese people will appear as vapid to those hopefully fortunate 'folks' as they do to any logical viewer.
It's reallylike the CIA staffer when he says to Mendez in 'Argo' going in to see the Admin official, "brace yourself. It's like talking to the muppets"
War is Peace, Freedom is Slavery, Ignorance is Strength, Warming is Cooling...
On the bright side, your brass monkey is now qualified to be a republican senator...
What garbage. I tire of idiots.
As I recall it was pretty cold last year too. And the year before that, and the year before that. But every year liberals forget the previous year and claim it's never been this cold before.
mister shepherd... you are a liar. You agreed in print with those at east anglia when they warned 10 years ago that children in the world would grow up without knowing what snow was. You swore that WINTER was going to be a thing relegated to history books... you are a low life scumbag lying communist.
Worse than stuck on stupid, he doesn't follow the weather!
The arctic oscillation had been positive for 20 years but is trending back to negative... Positive means no arctic out breaks... They're Baaaack!
sooo i can infer that if global warming actually existed we might stand a chance to elect some people fully equipped to deal with the real problems besetting this country
It is winter in America...so there is more snow than usual, great for the ski resorts...this gives the various delightful weather gals and guys something to talk about...and judging by the winter weather in our east, I expect the summer storms will get lots of attention also. Obama doesn't want anyone to dwell on the Obamacare repeals this year or his failure on the promised jobs spiel that worked out as well as Obamacare or that he is circumventing congress who represent the people...hummmmm don't dwell on any of that. Climate change, already thrown out by Congress, is his ploy of the week....I think the fraud has finally painted himself into a corner...whatever, he has trashed the Constitution, breaking his oath to protect it and we citizens....
My mom called from Phoenix yesterday. Told me some ridiculous story about it approaching 90 degrees. Way to rub it in mom.
The gig is up. STFU already about the scam called "Global Warming"
But seriesly, I grew up in a four season zone.. And one of them was winter.. Sometimes really cold ones,, sometimes not too bad.. As long as the fish bit.. It was endurable.
I remember a year or two where we got walloped or deep freezed or both .. We survived.
Chopping wood and shoveling snow is good cardio yaknow.
It's a shame we have become so dependent on others and their services.. Being prepared is the last thing many are thinking of.
This is like the winter of 2011 which is like the winter of 1985 which is like the winter of 1977 ... get the picture?
Wait! I thought the Warmers were trying to tell us the big storms we've been getting were because of AGW. After all, The Weather Channel is naming almost every storm that comes along so they can push the global warming scam.
I guess it's too difficult for them to keep their stories straight.
He sounds like the rental physicist that CBS uses from NYU. They drag him out for floods, snow storms, earthquakes, tornadoes, hurricanes, boats sinking on the river, etc. and he manages to tie them all into climate change (man made global warming) as a self acclaimed expert on everything.
If the Kenyan's supporters thought it was cold this winter, they ain't seen nothing yet. Wait until next winter when their boy, Barry, and his EPA Nazis drive up the price of electricity and fuel by 80%. They might want to consider gathering a lot of wood this summer and stacking it in their caves.
This meteorologist is an embarrassment to him self and to his profession. He should be drummed out. The guy is a misinformed idiot.
Joe Bastardi has been hinting at the potential for multiple frigid winters ala late 70s.
If people have "forgotten how to ce cold" it's because the LMSM has been promising them for years that the days of cold winters were over.
They always pull something out to prove its warming". Going in circles
"people have 'forgotten how to be cold or deal with snowstorms,'"
I think that's true, although nothing to do with global warming. Seems that people have become incredibly wussified. The storms that are getting people's panties in a wad this year were just normal winter days when I was growing up in the '50s and '60s.
Young morons.
I recall vividly those winters we had in the 70's -- much worse than this year if you can believe that -- when all the media were talking about the new Ice Age comming because of air pollution, and the young morons were sucking it up hook, line and sinker.
No different than 500 years eariler when every crop failure or plague or harsh weather was blamed on Witches. So they burned the Witches.
There are always new generations young morons comming along and the hustlers, just like 500 years ago, will always find 'Witches' to blame thing on.
CO2 is just the modern day Witch.
Kerry Says Climate Change Worse Than WMDs
John Kerry Uses Mockery To Deal With Lack Of Evidence Of Global Warming
Secretary of State Kerry lashes out at climate change skeptics
Kerry Burnishes Green Badge in Asia as Volcano Disrupts Trip
CBS: Unprecedented Cold Weather Due to Global Warming
Global Warming Advocates One in Four Americans Unaware Earth Orbits Sun
Marsha Blackburn Takes on 'Science Guy' on Climate Change
Global Warming on Free Republic
Latest from Global Warming News Site
I was 14 and haven't forgotten.
It was 18 degrees this afternoon when I took the dog out for a walk in the woods. I put on a light weight jacket over my sweat shirt. I guess I've forgotten how to be cold. Must have gotten used to it after all the single digit weather we've had.
What a maroon!!
I hope that he's not a real meteorologist because if he is, I just may turn in my degree.
This is not even coherent.
tell that to my brass monkey
That gave me a great laugh!
Too bad most people wouldn't understand.
It was 18 degrees this afternoon when I took the dog out for a walk in the woods. I put on a light weight jacket over my sweat shirt.
I feel so ashamed. As a Native Texan, at 71, that's the type of clothing I wear when it's in the 50s outside! ....I like the temps to be 80-95*!!!
When younger, I tramped around in 12 inch snow while rabbit hunting. I've been duck hunting when it was 5* and wind chill around -40*. I've been skiing in NM and COL (where at Keystone the temp was -24* at the peak). ....Just can't handle the cold temp anymore, as I've lost a lot of the subcutaneous fat layer that insulates.
"Too bad most people wouldnt understand."
I looked it up a couple years ago, along with other "it's so cold that..." sayings to figure out their sources and meanings. It is debatable on many of them what the original meaning was!
that's why they blame the hoax global warming on co2
global warming is a hoax
factories have been emitting co2 for 200 years. yet there's been no corresponding warming as predicted by their lame brain global warming theory. if the stupid AGW theory were true then sea levels would have risen 60 feet in those 200 years due to melting ice caps. ice caps growing, it's getting colder . but democrats actually believe the news media when they say the cold is caused by global warming (the latest ridiculous spin)
What's happened to the guy here on FR, who used to buy into all the Gore bull warming nonsense? His name is Cogitator, if I recall correctly. Pinging Cogitator
Pretty sure this Wisconsin Gal has it down, Mister! This winter has been BRUTAL and I've never gotten stuck once, and the only minor issue was a frozen sink in the lower bathroom. Pipes are fine when they thaw out - it's plumbed wrong; soon to be fixed.
In the past five years we've had two winters with 100+ inches of snow. This winter it's snowed every week since November - just enough to be annoying, 1-3" at a time, but we're over 50" so far...with ice on the way this week! Then we had the Polar Vortex with wind chills -50 degrees. I closed my store 4x in January, which has never happened before.
Pretty sure I KNOW how to be cold. What a doofus.
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The Surveyor General at Berrima claims the title of Australia's oldest continuously licensed Inn. Established 1834.
Hotels in Moruya, New South Wales
Adelaide Hotel
Air Raid Tavern
Monarch Hotel Motel
Moruya Waterfront Hotel Motel
Information on Moruya, NSW
Situated on the banks of the beautiful Moruya River, Moruya is a country town with a relaxed lifestyle. Moruya is also known as the birthplace of the Sydney Harbour Bridge. The stone used in the bridge towers was quarried at Moruya.


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The World's Greatest Music
On now Alex James's Date Night
Email the show or Text 6491812
As the iconic American actor turns 50, we look back on some of his best roles and the way music helped shape him and his movies.
Picture 5 of 15
For Ed Wood (1994), Depp took on the real-life role of the world's most terrible film director. Unusually for a Tim Burton-directed film, Danny Elfman did not compose the music for this one. That job went to Howard Shore, seven years before The Lord of the Rings catapulted him to the Hollywood A-list of composers.
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Detached house
For rent: houses, real estate, housing in Lagos, Nigeria
detached house
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City officials will not promise to finish building two stalled North Brooklyn parks before Mayor Bloomberg's term runs out, adding to fears in Greenpoint in Williamsburg that the long-promised waterfront recreation areas will never materialize.
Two top Bloomberg aides deflected multiple questions from councilmembers over the future of Bushwick Inlet Park and a planned open space at 65 Commercial St. last week, refusing to estimate when both projects would be complete and citing budget constraints as the cause of the delays.
"We don't have a bottomless pit of money — right now it's just not possible to acquire property," said Parks Assistant Commissioner Joshua Laird. "The city has an obligation to its taxpayers."
But open space advocates say the city also has an obligation to North Brooklyn after approving a controversial rezoning of 200 industrial blocks Williamsburg and Greenpoint seven years ago in exchange for a commitment to build hundreds of units of affordable housing, a mile-long esplanade abutting the East River, and several new parks.
A handful of sky-scraping luxury towers have sprouted at the water's edge, but the city has only acquired half the lots between N. Ninth and N. 15th streets necessary to build Bushwick Inlet Park and failed to move Metropolitan Transportation Authority vehicles from a Commercial Street lot that's slated to become open space.
Councilman Steve Levin (D–Greenpoint) accused the Bloomberg administration of favoring projects that could make the city money, such as the McCarren Park Pool set to open this month, while putting waterfront parkland on the back burner.
"I've noticed that when something is a priority of this administration, it gets done," said Levin. "It's a question of priorities and these parks are not priorities."
Financial mismanagement and planning gaffes have also stood in the way of both planned open spaces.
Bloomberg officials originally valued one site on the southern edge of the 28-acre Bushwick Inlet Park at about $12 million, but a judge ruled that the area's residential rezoning meant its value was almost eight times higher.
The city eventually settled with the property owner and bought the parcel for about $93 million, according to court papers and Council testimony.
Last year, the city informed N. 10th Street property owner Norm Brodsky that it doesn't have the funds to purchase his lot, which has been rezoned for parkland.
City officials blamed Kent Avenue property owners for highballing the administration and rejected calls to seize the properties by eminent domain.
"The last conversation we had didn't leave us very optimistic," said Carolee Fink, senior advisor to Deputy Mayor Robert Steel. "If that property owner will decide to reenter negotiations we'll do that."
Money to build a park at Commercial Street dried up too.
In 2007, city budget hawks removed $13 million of the $14 million allocated to the park's development and spent it on other projects.
And last month, The Brooklyn Paper learned that a deal to move MTA vehicles stored at the Commercial Street lot unraveled when the Department of Transportation refused to house them on its South Williamsburg property, forcing negotiators to scramble for an alternate site.
Bloomberg aides believe the city could raise funds by selling the air rights around 65 Commercial St. to developers and may find a new location for the MTA's trucks in the coming weeks.
But Levin doubts the city will follow through on its new promises.
"This is about credibility, doing what you say you're going to do," said Levin. "You have no concrete plan. When you want to do something, you have a plan."Reach reporter Aaron Short at firstname.lastname@example.com or by calling (718) 260-2547.
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Your own little piece of heaven right here on earth. Especially if you love nature and all it has to offer. This 40+/- acres has it all. Woods, rocks, tillable, ravines, possible building locations, good access, wildlife galore it's just about perfect. 10 +/- acres of tillable ground is currently leased. Property is in Closed managed forest program so your taxes are very affordable. You really must see it for yourself.
Features Lots and Acreage
|Total Acres: 42.31
|Zoning: A-1
|Present Zoning: Agricultural, Conservancy
|Lot Size: 42.31
|Lot Description: Rural - not in subdivisn
|Taxes: $93
|Elementary School: Dodgeville
|Middle School: Dodgeville
|High School: Dodgeville
|School District: Dodgeville
|Body of Water:
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Description of this paper
DeVry NY ACCT 504 Week 4, Midterm Exam 3
1. (TCO A, B, C) Which of the following statements concerning users of accounting information is incorrect? (Points: 3);Management is considered an internal user.;Present and prospective creditors are considered external users.;Regulatory authorities such as the SEC are considered internal users.;Taxing authorities are considered external users.;2. (TCO C) Issuing shares of stock in exchange for cash is an example of a(n) (Points: 3);delivering activity.;investing activity.;financing activity.;operating activity.;3. (TCO C) The statement of cash flows would disclose the payment of a dividend (Points: 3);nowhere on the statement.;in the operating activities section.;in the investing activities section.;in the financing activities section.;4. (TCO A) The cost of assets consumed or services used is also known as (Points: 3);a revenue.;an expense.;a liability.;an asset.;5. (TCO C) Finley Company recorded the following cash transactions for the year;Paid $90,000 for salaries.;Paid $40,000 to purchase office equipment.;Paid $10,000 for utilities.;Paid $4,000 in dividends.;Collected $150,000 from customers.;What was Finley's net cash provided by operating activities? (Points: 3);$50,000;$10,000;$60,000;$46,000;6. (TCO A) A current asset is (Points: 3);the last asset purchased by a business.;an asset which is currently being used to produce a product or service.;usually found as a separate classification in the income statement.;expected to be converted to cash or used in the business within a relatively short period of time.;7. (TCO A) Which of the following is not considered an asset? (Points: 3);Equipment;Dividends;Accounts receivable;Inventory;8. (TCO A) These are selected account balances on December 31, 2007.;-Land (location of the corporation's office building) $200,000;-Land (held for future use) 300,000;-Corporate Office Building 1,200,000;-Inventory 400,000;-Equipment 900,000;-Office Furniture 200,000;-Accumulated Depreciation 600,000;What is the total NET amount of property, plant, and equipment that will appear on the balance sheet? (Points: 3);$1,900,000;$2,600,000;$2,200,000;$3,200,000;9. (TCO B) For 2007 Landford Corporation reported net income of $30,000, net sales $400,000, and average share outstanding 6,000. There were no preferred stock dividends. What was the 2007 earnings per share? (Points: 3);$4.66;$0.20;$66.67;$5.00;10. (TCO B) Liondale Corporation had beginning retained earnings of $2,292,000 and ending retained earnings of $2,499,000. During the year, they issued common stock totaling $141,000. There were no dividends issued. What was their net income for the year? (Points: 3);$207,000;$ 66,000;$348,000;$273,000;11. (TCO D) Is the purchase of equipment treated as an expense at the time of purchase? Why or why not? (Points: 3);No, GAAP requires that 10% of the cost be expensed each year. This minimizes attempts to mislead financial statement users.;Yes, the matching principle requires that the cost be expensed in the period of purchase.;No, the cost needs to be allocated to the years of expected use.;Yes, the actual life of the asset is not known, thus there is no acceptable way to allocate the cost.;12. (TCO D) Which one of the following is not a part of an account? (Points: 3);Credit side;Trial balance;Debit side;Title;13. (TCO D) The classification and normal balance of the dividend account is (Points: 3);a revenue, with a credit balance.;an expense, with a debit balance.;a liability, with a credit balance.;under stockholders' equity, with a debit balance.;14. (TCO D) A debit is not the normal balance for which account listed below? (Points: 3);Dividends;Cash;Accounts Receivable;Service Revenue;15. (TCO D) Which of the following accounts follows the rules of debit and credit in relation to increases and decreases in the opposite manner? (Points: 3);Prepaid insurance and dividends;Dividends and medical fees earned;Interest payable and common stock;Advertising expense and land;Page 2;1. (TCO E) One of the accounting concepts upon which adjustments for prepayments and accruals are based is (Points: 3);matching.;cost.;monetary unit.;economic entity.;2. (TCO E) In a merchandising business, revenue may be considered earned when (Points: 3);cash is received from the customers;a product is delivered to a customer.;an order is received from a customer;a customer shows interest in a product;3. (TCO E) Why do generally accepted accounting principles require the application of the revenue recognition principle? (Points: 3);Failure to apply the revenue recognition principle could lead to an overstatement of revenue.;It is easy to apply the revenue recognition principle because revenue issues are always easy to identify and resolve.;Recording revenue when cash is received is an objective application of the revenue recognition principle.;Accounting software has made the revenue recognition easy to apply.;5. (TCO E) The general term employed to indicate an expense that has not been paid or revenue that has not been received and has not yet been recognized in the accounts is (Points: 3);contra asset.;prepayment.;asset.;accrual.;6. (TCO B) A merchandiser that sells directly to consumers is a (Points: 3);retailer.;wholesaler.;broker.;service enterprise.;7. (TCO A,B) Detailed records of movements in merchandise (each purchase and sale) are not maintained in the inventory account in a (Points: 3);perpetual inventory system.;periodic inventory system.;double entry accounting system.;business that sells expensive merchandise.;9. Zach's Market recorded the following events involving a recent purchase of merchandise;? Received goods for $50,000, terms 2/10, n/30.;? Returned $1,000 of the shipment for credit.;? Paid $250 freight on the shipment.;? Paid the invoice within the discount period.;(TCO A) As a result of these events, the company's merchandise inventory;(Points: 3);increased by $48,020.;increased by $49,250.;increased by $48,265.;increased by $48,270.;10. (TCO A) The factor which determines whether or not goods should be included in a physical count of inventory is (Points: 3);physical possession.;legal title.;management's judgment.;whether or not the purchase price has been paid.;11. TCO A -- Which statement is false? (Points: 3);Taking a physical inventory involves actually counting, weighing, or measuring each kind of inventory on hand.;No matter whether a periodic or perpetual inventory system is used, all companies need to determine inventory quantities at the end of each accounting period.;An inventory count is generally more accurate when goods are not being sold or received during the counting.;Companies that use a perpetual inventory system must take a physical inventory to determine inventory on hand on the balance sheet date and to determine cost of goods sold for the accounting period.;12. (TCO A) Which of the following items will increase inventoriable costs for the buyer of goods? (Points: 3);Purchase returns and allowances granted by the seller;Purchase discounts taken by the purchaser;Freight charges paid by the seller;Freight charges paid by the purchaser;13. TCO A -- Which of the following statements is true regarding inventory cost flow assumptions? (Points: 3);A company may use more than one cost-flow assumptions concurrently for different product lines.;A company must comply with the method specified by industry standards.;A company must use the same method for domestic and foreign operations.;A company may never change its inventory costing method once it has chosen a method.;14. TCO A -- In a period of declining prices, which of the following inventory methods generally results in the lowest balance sheet figure for inventory? (Points: 3);Average cost method;LIFO method;FIFO method;Need more information to answer;2. (TCOs B&E) The adjusted trial balance of Gertz Company included the following selected accounts;Debit Credit;Sales $575,000;Sales Returns and Allowances $ 50,000;Sales Discounts 9,500;Cost of Goods Sold 347,000;Freight-out 2,000;Advertising Expense 15,000;Interest Expense 19,000;Store Salaries Expense 74,000;Utilities Expense 18,000;Depreciation Expense 3,500;Interest Revenue 25,000;Instructions;(1). Use the above information to prepare a multiple-step income statement for the year ended December 31, 2007.;(2). Calculate the profit margin ratio and gross profit rate. To qualify for full credit, you must state the formula you are using, show your computations, and explain your findings. (Points: 35)
Paper#80830 | Written in 18-Jul-2015Price : $27


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6 Cream colored 5 well Antique Oyster Plates. Plenty of gild decoration. No maker's mark but all bear the impressed "Registrirt" which is German for "copyrighted". All are in excellent condition only having a bit of rubbing to the gilded edges here and there. No cracks, hairlines, chips or repairs.8 1/2' ( 21.5 cm). Please see Karsnitz p 97 for same mold but different decoration. FREE SHIPPING.
Guaranteed to be an Antique Oyster Plate. We do NOT sell reproductions!
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Stressy weekend coming up as I debate some career decisions. I know now that I seek food therapy for stress, thus I've replenished my fruit bowl in anticipation. Bring it on, I say. (Meet tough, resolute Cammy.)
I also know (and always knew in the past but chose to ignore because chips and dip tastes so much better) that laughter is an AWESOME remedy for stress. Laughter is a great remedy for almost anything.
Just in case you're in need of a little laughter-as-therapy, I'm passing along these handy "therapeutic" tips which were sent to me from a friend yesterday. Unfortunately, there's no note of the origin so I can't give credit. Just know that I didn't come up with these myself. I am, however, possibly going to try a few.
To Maintain A Healthy Level Of Insanity
1. At lunch time, sit in your parked car with sunglasses on and point a hair dryer at passing cars. See if they slow down.
2. Page yourself over the intercom. don't disguise your voice!
3. Every time someone asks you to do something, ask if they want fries with that. (cammy note: I do this one already. What does that say about me?)
4. Put decaf in the coffee maker for 3 weeks .. once everyone has gotten over their caffeine addictions, switch to es presso.
5. In the memo field of all your checks, write ' for marijuana.
6. Skip down the hall rather than walk and see how many looks you get.
7. Order a diet water whenever you go out to eat, with a serious face.
8. Specify that your drive-through order is 'to go'. (cammy blushing note: i have actually done this one, too. talk about mindlessness…)
9. Sing along at the opera.
10. Five days in advance, tell your friends you can't attend their party because you have a headache.
11. When the money comes out the ATM, scream 'I won! I won!'
12. When leaving the zoo, start running towards the parking lot, yelling 'Run for your lives! They're loose!'
13. Tell your children over dinner, 'due to the economy, we are going to have to let one of you go.'
Hope you got a giggle or three. Even more, I hope you have a STUPENDOUS weekend!!
Meanwhile, share a funny with someone today, just in case they didn't make it to the fruit market to stock up.