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- Lifestyle & Amenities
- Independent Living
- Assisted Living
- Health Services
- Your Parents
- For Residents
- Contact Us
Ready to come see for yourself?
At Friendship Village, every day brings a variety of opportunities to discover new interests and build new friendships. You can participate in volunteer outreach, spiritual services, educational classes and so much more. Discover new opportunities through our local activities publication The Village Weekly, our monthly events calendar and other resources that keep you clued in to what's happening in and around town. And remember, courtesy transportation is provided daily to a variety of local destinations, so you can focus on having fun. Here are a few of the tools and areas of interest that keep our residents engaged and informed:
Daily Activities
It's all about choice at Friendship Village. That's why we offer over 450 activities for seniors on campus every month. "The Village Weekly", published by the Lifestyles Department, highlights special happenings, welcomes new residents and provides a weekly listing of the hundreds of programs available to residents. Just a few of the fun and exciting events include ballgame outings, theater shows and casino excursions. Check out "The Village Weekly" and our calendar of events to see what's happening.
Volunteer Opportunities
Our residents generously donate their time and energy both on and off campus. From food drives to donating their time and talents to local organizations like Wings Resale Shop and Hoover School, no matter what your interests, there are opportunities to give back for everyone.
Spiritual Life
At Friendship Village, two full-time chaplains provide a comprehensive spiritual life program for people of all faiths. Opportunities include weekly interfaith worship services, daily morning prayer, Bible study, educational seminars, and monthly Shabbat and Communion services. We also provide free transportation to numerous local churches for worship.
Lifelong Learning
To help residents continue their quest for knowledge, we offer educational and cultural opportunities both on and off campus. Friendship Village partners with both Roosevelt University and Harper College to provide college-level courses and seminars on a monthly basis. Our Lifelong Learning team also coordinates cooking demonstrations, government forums, Elderhostel and social groups, such as our Red Hats Club.
Weekly and Monthly Activities
For this week's activities, please click here.
Lasting Relationships
Hear about the lasting relationships Allan Dalgleish and Conroy Erickson have made at Friendship Village, and the wonderful activities and events they enjoy together.


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11 Comments
Awesome +1
C_O_L_I_E_8_8 Artist
I like. +1
Cool design +1
Wow. That was surely a lot of work! This would look nice on a colored shirt i think.
Great entry!
amazing… love it… vote it… don't forget to check my new design ( bee catcher )...
regards…. :)
i like the dome…
muffintalknerdy Artist
this reminds me of the Nightwatch book series out of Russia, as well as the movies, very nice
totally fantastic.
This is pretty sick…
...and it's the Roman Coliseum, not a dome.
thats awesome… +1

subset: commoncrawl


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It would be difficult to go even one year without associating California and talent together when it comes to national high school recruitment. The Oregon Ducks are a team that uses their proximit...
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My Nonprofit Reviews
Review for Phoenix Women's Chorus, Phoenix, AZ, USA
After 7 years of working in the non-profit sector I became involved on the board of Arizona Women in Tune (AZWIT). Serving on this board was life-changing and taught me more professionally than all of my paid experience in the field. I also performed with this group for a handful of years. AZWIT provides a strong feminist and activist voice (using music) to affect cultural changes in areas such as LGBT rights, women's rights, women's health, race and class. It also provides a welcoming and educational setting for all those who self identify as women (be they Lesbian, "straight" or Transgendered). Many times, this is the only supportive setting that these women have. AZWIT offers not only a musical experience to it's audience but also a mechanism for Social Justice and Human Rights. It also just happens to be a ton of fun! I donate to this non-profit because it changed my life for the better and I know it does the same for everyone who crosses it's path. I urge you to check them out at http://azwit.com/
More Feedback
I've personally experienced the results of this organization in...
all aspects of my professional and personal life. I've learned new technical skills, made lifelong friends, and participated in a fun and functional social change movement. This non-profit uses my donations wisely and I can see the results of where my time, money and energy helps.
If I had to make changes to this organization, I would...
Increase the community's knowledge, understanding and participation of this gem of a non-profit.
Was your donation impactful?
How likely is it that you would recommend that a friend donate to this group?
How likely are you to donate to this group again?
When was your last experience with this nonprofit?
What specific problem, purpose, priority, or project prompted your gift?
AZWIT was extremely and adversely effected by the continual cuts in arts funding. AZWIT addresses the constant inequality experienced by the LGBT community and women, internationally.
Why did you make your donation at this time?
AZWIT continues to receive less arts funding every year, through no fault of their own.
What would you tell others about this organization?
AZWIT is a worthwhile investment of your money and time. You can support them by donating your money, time and voice. They are also a wonderful women's empowerment non-profit. The staff and singers are delightful. The performances are fun and thought-provoking.


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Merger and acquisition (M&A) activity in the transportation and logistics industry accelerated in the second quarter of 2014, with the total volume and value of deals increasing over the first quarter of 2014, as well as the second quarter last year, according to PwC US. Still, overall M&A activity in the sector year-to-date remains subdued compared to historical standards.
There were 51 transportation and logistics transactions worth $50 million or more in the second quarter of 2014, totaling $20 billion, compared to 38 deals worth $16.2 billion in the first quarter of 2014. Second quarter 2014 M&A activity also increased over the comparable period in 2013, which recorded 39 deals valued at $16.6 million.
"Transaction volume picked-up in the transportation and logistics industry during the second quarter although overall levels remain modest compared to historical norms," said Jonathan Kletzel, U.S. transportation and logistics leader for PwC. "Management teams continue to take a measured approach to M&A and remain primarily focused on local deals aimed at consolidating existing markets and strengthening their core businesses. Similar to what we saw at the start of the year, deal activity was primarily driven by increased activity in the shipping and trucking sectors, with an emphasis on addressing overcapacity, fragmentation and sourcing higher margin services. Looking ahead, we believe transportation and logistics M&A activity will increasingly focus on higher margin, ancillary operations, including assets that benefit supply chain economics and lead to improved operating efficiencies."
Mega deals (transactions worth $1 billion or more) remained low in the second quarter, contributing to the decrease in average deal value, which dropped to $393 million in the second quarter of 2014, compared to $427 million in the first quarter of 2014 and $425 million in last year's second quarter. There were three mega transactions in the second quarter of 2014 with a total deal value of $9.63 billion compared to four mega deals in the first quarter worth $9.39 billion. Two of the mega deals in the second quarter occurred in Australia, and the other deal occurred in the U.S.
Overall, acquirers remained primarily focused on local market deals, with 2014 being on pace to be one of the weakest years for cross-border activity over the past decade. Local deals accounted for 71 percent of deal activity during the second quarter, compared to 76 percent in the first quarter and 69 percent in the comparable period last year. Emerging market acquirers in particular have focused on consolidating their local markets. According to PwC, motivations for these acquirers include the relative fragmentation, and, in some cases, higher return possibilities within these nations.
Acquirers from Asia and Oceania continued to be the most active of any region in the second quarter, accounting for 22 transactions, followed by the Eurozone which involved 14 deals. The U.S. market recorded only nine transactions during the second quarter, as activity remained below pre-financial crisis levels.
Deal multiples are moving to new highs this year, continuing their march upward since the global recession. The general increase in equity market valuations has contributed to higher deal valuations, while infrastructure deals, which tend to carry above-average multiples, remain popular. Two of the three mega deals in the second quarter were infrastructure transactions.
The level of financial investment also grew in the second quarter. Financial investors accounted for 51 percent of all deals worth $50 million or more during the second quarter, surpassing the 42 percent recorded in the first quarter this year. According to PwC, the strength of the capital markets continues to provide financial investors with favorable debt financing and private equity continues to source deals in shipping and trucking.
Recent M&A trends suggest that the overall sector is taking steps to improve performance through consolidation within underperforming modes and in emerging markets. "While there is still some risk aversion on the part of acquirers, there is a healthy appetite for a more narrow set of targets as indicated by increasing valuations," Kletzel continued. "Over time, we expect shipping, trucking and infrastructure deals to lead M&A activity in the transportation industry. We also see a strong rationale for cross-border minority stakes by airlines, as acquirers attempt to boost access to international markets and targets seek to improve their finances. As a result, we expect a modest recovery in M&A announcements during the second half of 2014."


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Articles in Sikeston MO
DNA Diagnostic center Sikeston MO
Welcome to our local resource dna diagnostics center. This local site provides browsing information and location details for dna diagnostics center that are available near you. It's our belief that online interactions are not only more convenient but also lead to more informed decisions. We've built this page for that exact purpose


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The Banner Saga - Interview @ RPG Codex
View Single Post
March 20th, 2012, 06:31
The kickstarter page indicated that they were leads on The Old Republic.
The C&C explanation was a little underwhelming to me. Stuff is going to happen whether we like it or not and really only thing we can change is the number of resources we have during fight? Sounds like Mass Effect. Oh wait there is the Bioware influence.
Can it work? I suppose. I like the dark fantasy angle as well as the tactical RPG angle. Anyway they got my money already as I'm feeling generous and want to see what this kickstarter rpg spring can or can't do.
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Lead and Gold: Gangs of the Wild West - $7.49 (50% off)
Metacritic: 70 / 100
I suppose people can buy the game and, perhaps indirectly, support the development of Fatshark's other undertaking: Bionic Commando: Rearmed 2.
Let's hope Rearmed 2 carries GRiN's torch well. Oh yes, and discuss this game too.
UPDATE: A 4-Pack for $22.48 has been added, allowing groups to pay $5.62 each.
UPDATE #2: EastX requested that I post this info on the CAG Lead and Gold group:
Lead and Gold Steam trading/group buy thread
We now have a CAG Lead and Gold Steam group!
Edited by EliotAndrews, 23 July 2010 - 04:03 PM.


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Holiday Inn - Cheyenne I-80
Select your stay dates to check availability
Holiday Inn - Cheyenne I-80
About the hotel
Property Location
When you stay at Holiday Inn - Cheyenne I-80 in Cheyenne, you'll be in the suburbs and convenient to Wyoming Transportation Museum and Wyoming State Museum. This hotel is within close proximity of Wyoming State Capitol and Cheyenne Botanic Gardens.
Make yourself at home in one of the 244 air-conditioned guestrooms. Complimentary wireless Internet access keeps you connected, and satellite programming is available for your entertainment. Conveniences include desks and complimentary weekday newspapers, and housekeeping is provided daily.
Rec, Spa, Premium Amenities
Don't miss out on the many recreational opportunities, including an indoor pool, a spa tub, and a fitness center. Additional amenities include complimentary wireless Internet access, an arcade/game room, and gift shops/newsstands.
Satisfy your appetite at the hotel's restaurant, which serves breakfast, lunch, and dinner, or stay in and take advantage of room service (during limited hours). Quench your thirst with your favorite drink at a bar/lounge.
Business, Other Amenities
Featured amenities include a business center, express check-out, and complimentary newspapers in the lobby. Planning an event in Cheyenne? This hotel has facilities measuring 19000 square feet (1710 square meters), including conference space. A roundtrip airport shuttle is complimentary (available 24 hours).
Hotel Facilities
- Dry cleaning/laundry service
- Shopping on site
- Indoor pool
- 24-hour front desk
- Fitness facilities
- Business center
- Express check-out
- Arcade/game room
- Bar/lounge
- Gift shops or newsstand
- Fireplace in lobby
- Free WiFi
- Total number of rooms - 244
- Restaurant
- ATM/banking
- Porter/bellhop
- Laundry facilities
- Coffee/tea in lobby
- Conference space size (meters) - 1710
- Multilingual staff
- Free airport transportation
- Free newspapers in lobby
- Picnic area
- Number of floors - 6
- Breakfast available (surcharge)
- Conference space
- Conference space size (feet) - 19000
- Number of buildings/towers - 1
- Elevator/lift
- Spa tub
- Safe-deposit box at front desk
- Free self parking
Room Facilities
- Rollaway/extra beds available
- Coffee/tea maker
- Free weekday newspaper
- Hair dryer
- Iron/ironing board
- Private bathroom
- Climate control
- Free WiFi
- Sofa bed
- Satellite TV service
- Room service (limited hours)
- Air conditioning
- Daily housekeeping
- Pay movies
- Connecting/adjoining rooms available
- Cribs/infant beds available
- Desk
- Premium TV channels
Hotel Policy
Know Before You Go
- 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.
The following fees and deposits are charged by the property at time of service, check-in, or check-out.
- Fee for buffet breakfast: USD 10.95 per person (approximately)
- Rollaway bed fee: USD 10 per night
The above list may not be comprehensive. Fees and deposits may not include tax and are subject to change.Show all hotel policy Show less hotel policy


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Given the hard times tobacco companies have experienced since being targeted for federal probes in the 1990s, their revenues are down. This affects the job security of millions of Americans involved in the cultivation, advertisement, distribution and retail sales of tobacco products. To reverse the trend started by the anti-tobacco lobbies of the 1990s, we ask that tobacco companies be allowed to resume advertising on television.
It has been repeatedly alleged that television shows, movies, and video games have absolutely no impact on people's actions. If this is so, then the ban on tobacco advertising, on the books since 1971, is outmoded and basedon a false supposition.
By signing, you accept Care2's terms of service.
Having problems signing this? Let us know.


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CROWDS are expected to line the streets when the RAF celebrates its freedom of the county town of North Yorkshire.
Personnel from nearby RAF Leeming are polishing their shoes and practising drill as they prepare to parade through Northallerton on Sunday, May 11.
And local people are being called on to give their support to the afternoon's spectacle.
Loading article content
The station is celebrating its links with the local community at the Freedom of Northallerton Parade which will include the display of the Illuminated Address, presented in 1978 as a permanent record of the links and goodwill with the town.
Following a service in All Saints' Church, personnel will be marching along the High Street, accompanied by the Band of the Royal Air Force Regiment.
The event will also be marked by a flypast of four Hawk jets from 100 Squadron, based at RAF Leeming.
The parade will form up at 2pm and set off at 2.30pm, subject to weather conditions.


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Johnson, Cahill, Jagielka, Cole
Wilshere, Gerrard
Walcott, Cleverley, Milner
Alves, Miranda, Dante, Adriano
Ramires, Oscar, Paulinho
Lucas Moura, Ronaldinho
Forwards Jermain Defoe (ankle) and Daniel Sturridge (thigh) are out of contention for England, with Theo Walcott or Danny Welbeck likely to push for a place alongside Wayne Rooney in attack.
Michael Carrick (hip) has also been ruled out of the squad, meaning Jack Wilshere may make his long-awaited return to the starting XI after featuring as a substitute against Sweden in November.
Ashley Cole is in line to receive his 100th international cap if he is selected ahead of the in-form Leighton Baines, while Gareth Barry misses out despite his fine performances for Manchester City.
Real Madrid forward Kaka has missed the cut for Brazil, but Luis Fabiano and Ronaldinho have both been included by Luiz Felipe Scolari, as well as QPR goalkeeper Julio Cesar.
Chelsea defender David Luiz is set to miss out on the game as he is suffering from a calf strain.
- England has won only three of its 23 games with Brazil, losing 11 and drawing nine.
- The Three Lions' winless run against the Selecao stretches back eight games - the last win came under Bobby Robson in 1990.
- England won that game 1-0 courtesy of a goal from Gary Lineker.
- Brazil has only won two of its past 10 games at Wembley.
- England has scored in all but one of its 31 games at the new Wembley.
- Of its last 18 games, Brazil has won 15 and lost just twice.
- The last tie between these two sides saw Brazil run out to a 1-0 win in Doha in 2009.
- Neymar (pictured, right) will be the visitors' main threat with eight goals in his last six international appearances.


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Finding the girl to play the titular orphan in Annie is hard enough, and producers of the upcoming Broadway revival certainly found a budding star in young Lilla Crawford (whom we interviewed back in April). But no production of Annie is complete without her familiar gang of orphan friends, of course!
Entertainment Weekly has an exciting first look at the bright group of young girls who will be joining Crawford when the classically optimistic musical (directed by James Lapine and choreographed by Andy Blankenbuehler) hits Broadway this fall. Click through our gallery for an exclusive peek at the hard knock lifers!
Emily Rosenfeld (Molly)
Age: 8
Emily Rosenfeld (Molly) is thrilled to be making her Broadway debut as Molly in this production of Annie. She is an eight-year-old singer, actor and dancer who hails from Westchester, NY. Emily's love affair with the theater began when she stepped on the Star Kidz stage at the age of three. She continued performing at Random Farms Kids' Theater; favorite roles include: Gretl in The Sound of Music, Dickon in The Secret Garden, Michael Darling in Peter Pan and Big Jule in Guys and Dolls. Emily recently appeared as Hendrika in the Off-Broadway Actor's Fund benefit reading of Miracle on 34th Street, The Musical. She also sings with the Broadway Youth Ensemble and enjoys creating works of art and writing original plays and music in her spare time. Emily is grateful to Amelia DeMayo, Gulnara Mitzanova, Renae Baker, Janine Molinari, Gail Pennington Crutchfield, her agent – David Doan at Generation TV and most importantly, her supportive and loving friends and family. This is truly a dream come true!
NEXT: Tyrah Skye Odoms is Kate


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Feb 23 2011
Punjabi mahye – tappye – arif lohar and others
Welcome to the Punjabi stuff dot net. It's a family website to promote Punjabi community, Punjabi language, Punjabi people and Punjabi culture around the globe. We invite all Punjabi community members to join the site and share their events, films, dramas, giddah, bhangra, photos, thoughts, imaginations, here on the Punjabi stuff dot net. Suggestion to improve and promote Punjabi are welcome.
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CityOfIdiots, is that really all you took away from this blog? Really?
Amen to the pink and blue business being a social construct. I've tried to explain that what we consider to be feminine and masculine is taught from birth so many times. Nonetheless, try for a girl! :) Jk, go with whatever makes you happy. I'm sure your second little boy will be just as adorable as your first.
Great blog, Aileen! Eventhough I can't really relate to having children, I enjoy reading your adventures.


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Fantastic Fest: 'A Horrible Way to Die'
Scriptwriter Simon Barrett talks art house serial killers
By Richard Whittaker,
10:00AM, Sun. Oct. 3, 2010
The surprise smash of Fantastic Fest may have been art house serial killer flick A Horrible Way to Die. Shot like early Chris Nolan or mid-period Steven Soderbergh, a stunning performance by FF veteran AJ Bowen (House of the Devil, Hatchet 2) brings out the nuances of Simon Barrett's script.
The movie has already been picked up by Anchor Bay Films
for release through their new Celluloid Nightmares theatrical distribution wing for theatrical release after striking a deal with Celluloid Nightmares after its debut at the Toronto International Film Festival. Not surprising: Both Bowen and Barrett snagged awards in Fantastic Fest's horror category. After the film's second screening, Barrett talked to the Chronicle about working with Pop Skull director Adam Wingard and the luck of getting Bowen on board.
Austin Chronicle: It's a pretty unique take on serial killers: Where did the story come from?
Simon Barrett: We got a couple of false starts of trying get projects financed that [Adam] would direct and I would write and produce, and he was getting kinda frustrated. He'd say, 'Serial killer movies always get made,' and I was like, 'I don't want to write a serial killer movie.' I don't like most of them, and between Se7en and Zodiac, David Fincher's said all there is to say on that subject. They're all either procedurals or 'inside the mind of a psychopath,' which I don't enjoy and I don't think it's possible to do effectively. But he started talking about Ted Bundy, and how he escaped from prison and was thought to be hunting for his ex-girlfriend. That got me thinking about something that excited me, which is the idea of addictive love, and that serial killers are real people with parents and ex-girlfriends. If your kid grows up to be a serial killer, how do you trust a decision you're going to make ever again? And if your ex-boyfriend turns out to be a serial killer, what's it going to be like if you ever start dating again? Can you trust another human being?
AC: That aspect of the serial and spree killer phenomenon has been dealt with in books and autobiographies before, but not film.
SB: To put it very succinctly, what excited me about making a movie that features a serial killer as a character is the personal aftermath. When you have an addiction like killing people, it's going to end badly, and the aftermath of that discovery and how it would affect a person's self-view. I was trying to imagine to imagine what that's like and trying to humanize those moments.
AC: How important was it to get AJ Bowen in place as Garrick Turrell, the killer with a conflicted conscience?
SB: AJ will tell you, he was the final piece of the cast to fall in place. He had been someone we were talking about that we'd assumed we couldn't get because of the budget of the film and his schedule. It was our friend Evan, who lives around here and went out drinking with AJ and happened to talk up what we were doing. He called us up and said, 'I think AJ Bowen would be in your movie.' So we sent up and some of Adam's short films and the script, and he said yes.
Richard Whittaker, Oct. 27, 2017
Richard Whittaker, Oct. 15, 2017
Richard Whittaker, Oct. 4, 2010
Richard Whittaker, Sept. 30, 2010
Nov. 21, 2017
Nov. 24, 2017
Fantastic Fest, Fantastic Fest 2010, AJ Bowen, Simon Barrett, Adam Wingard, A Horrible Way to Die, Anchor Bay, Celluloid Nightmares


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Whatever the outcome was for Southampton Wednesday night, the season would continue. Still, the game meant a lot for Paris Hodges and her Southampton teammates.
The Mariners were facing a Glenn team that beat them by 34 points in the regular season. But Southampton showed it's a much different team now. Hodges had 16 points, five rebounds, and four assists and her younger sister Noel had 10 points and seven rebounds for Southampton in a 46-40 upset win over Glenn in the Suffolk Small Schools girls basketball final at Farmingdale State.
Kesi Goree and Cassidy Guida each added 10 points for Southampton (19-3), which will play Riverhead in the Suffolk final at 5 p.m. Friday at State.
Allison McKenna had 23 points, 12 rebounds, and seven blocked shots for Glenn (20-1). It is the second straight season Glenn went undefeated into this game and lost. Glenn will play the Nassau Class A winner in the Long Island Class A final March 9 at 5 p.m. at State.
"It was very important to us," Paris Hodges said. "We have been the underdogs. It's a big moment in all of our lives. We played defense very well. Our man-to-man defense has brought us here and we executed it very well."
Noel Hodges scored on a three-point play with 34 seconds left in the first quarter to give Southampton an 11-10 lead and it never trailed.
"We came out strong," Guida said. "We weren't thinking about the loss we had to them. It's really exciting. It's a big achievement."
Paris Hodges scored six points in the third quarter. Guida hit two big shots in the fourth quarter. She scored a three-pointer with 4:46 left to make it 41-31 and scored on a putback with 1:28 left for a 44-35 lead.
Southampton played Riverhead and Glenn, and Lindenhurst, which made the Class AA semifinals in the regular season and lost each time.
"You can't get a sense of how tough it can be unless you play tough teams," Southampton coach Rich Wingfield coach. "We thank those teams. We're not the same team we were when we played those teams."


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Contact Dr. Jiang
Jack J Jiang, MD, PhD
Professional Activities
Dr. Jiang is Director of International Collaborative Research and Translational Research for the Department of Surgery, and he is Director of the Otolaryngic Biomedical Engineering Research Center and the Laryngeal Physiology Lab. He has published more than 230 original manuscripts in the area of voice measurement and disorders, and serves on the editorial boards for The Laryngoscope, Journal of Otolaryngology-Head and Neck Surgery, Annals of Otology, Rhinology & Laryngology, and Journal of Voice. He has served on Study Sections for the Center for Scientific Review of NIH since 1998, and he is a 2001 recipient of a Presidential Early Career Award for Scientists and Engineers.
Research Interests
Dr. Jiang's research focuses on objective pathological laryngeal function assessments, laryngeal physiology, biomechanics of vocal fold vibration, medical instrumentation, medical software development and application. Dr. Jiang is also working on the development of accurate protocols for voice measurement in patients with laryngeal pathology, including professional voice users and children.
Recent Publications


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It was a nice honor for Manny Machado and Dylan Bundy yesterday to be named to play for the U.S. team in the upcoming Futures Game. The game seems to get more attention each year and it showcases the best prospects in the sport.
No matter what their stats or recent performances might indicate, this duo remains among the top prospects out there and is highly regarded throughout baseball.
I've heard that their names keep coming up in any trade discussions the Orioles have. They are brought up by other clubs who must realize there is very little to no chance the Orioles would move either of the players.
But this brings up another issue in that the other teams seem much less interested in any other O's minor leaguers. This doesn't mean the Orioles minors don't have some interesting players with upside and potential, but they are just lacking high-end prospects after the big two.
This puts the Orioles in a position of less clout than a lot of clubs when it comes to making any trades over the next few weeks. Surely, the Orioles will inquire about and seek additional starting pitching, but some in the sport believe that other clubs with more top prospects to offer are in a better position to make trades than the Orioles.
Maybe Dan Duquette has something up his sleeve to get around this issue, but he will have a hard time convincing other GMs that the Orioles prospects are better than other scouts seem to feel they are.
The O's farm is not devoid of talent, it is just lacking top talent after the Machado-Bundy duo. It will be interesting to see if Duquette can pull off a deal or deals without some trade chips that other teams may have.
Bundy's next start: Fresh off pitching a scoreless inning in the California/Carolina League All-Star game, Bundy will make his next start Saturday at home for Frederick against Myrtle Beach.
He is 2-2 with a 4.34 ERA in four Keys starts and is coming off an outing where he gave up four runs and five hits over 3 2/3 innings for his worst pro outing to date.
O's add infielder: The Orioles have signed Kris Richards, a right-handed-batting infielder from UNC-Greensboro. Richards, who was not drafted, hit .342 during his senior year with five homers, 28 RBIs and a .505 slugging percentage. He will be assigned to the Gulf Coast League Orioles.
Richards is the third free agent the O's added after the draft. They also signed pitcher Sander Beck out of the University of Maryland, who is with short-season Single-A Aberdeen, and first baseman Nik Balog, who is 5-for-16 so far with the GCL club.
Still waiting on top picks: The Orioles' top two draft picks, LSU pitcher Kevin Gausman and Virginia pitcher Branden Kline, remain unsigned and there is no true progress to report at this point.
O's officials also seem to feel there have not been any issues with negotiations and they are just going through a normal process at this point. They still seem quite confident they will sign both players and anywhere from 25-30 draft picks before the July 13 signing deadline.
This morning the Orioles announced the signings of five more picks: Lex Rutledge (6), Kevin Grendell (11), Luc Rennie (16), Josh Hader (19) and Scott Kalush (39). That brings the total to 22 officially signed so far.


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David Gerstein Twitter Birds Hanukkah MenorahProduct ID: DVG-DG-32951
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David Gerstein Twitter Birds Hanukkah Menorah
In this exquisite piece, Israeli artist David Gerstein uses his love of nature and saturated hues to design a truly one-of-a-kind menorah, featuring multi-colored birds nestled into branches.
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Dimensions 31 x 33cm
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David Gerstein Twitter Birds Hanukkah Menorah
The menorah is featured at the base against a backdrop of lots of small birds in a plethora of rich colors, all perched on branches. The menorah stands on a base made of branches with blue strip that is magnetic and hold the candles, easily removed for cleaning. The holder for the shamash (the candle used to light the others) is slightly elevated than the rest of the other eight candle holders.
This would be ideal as a gift for a Jewish wedding or birthday which comes out during the Hanukkah season.


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A new translation of the Roman Missal sits on the altar after the Catholic Mass Sunday, Nov. 27, 2011 at St. Peter's Catholic Church in Montgomery, Ala. Catholics nationwide began using a new translation of the Roman Missal on the first sunday of Advent, 2011.
As of the first Sunday in Advent this year, virtually all the language English-speaking Catholics have been using to pray the ancient prayers of the Catholic Church has been sent to the trash bin. This includes the following Advent prayer:
When he humbled himself to come among us as a man,
he fulfilled the plan you formed long ago,
and opened for us the way to salvation.
Now we watch for the day,
hoping the salvation promised us will be ours
when Christ our Lord will come again in glory.
Alas, the authorities in Rome judged this, and almost all the wording of our English prayers, to be seriously inadequate.
After ten years of effort by numerous experts (some claim, rather dubiously, 7,000 of them), and after the expenditure of untold sums of money, here is what they've given us to replace it:
He assumed at his first coming
the lowliness of human flesh,
and so fulfilled the design you formed long ago,
and opened for us the way to eternal salvation,
so that when he comes again in glory and majesty
and all is at last made manifest,
we who watch for that day may inherit the great promise
in which we now dare to hope.
Better? I must admit that when I heard this prayed by my parish priest, I found it impossible to follow. And I am a native English speaker with a theological degree, who has studied the liturgy for thirty years.
Many of the new prayers, like this one, contain a pile-up of subordinate clauses reflecting Latin syntax rather than the natural rhythms of spoken English. The people in the pews have been told they are gaining access to the riches of the Latin liturgical tradition. But will Latin syntax slavishly reproduced in English really help them to pray in a more authentic manner? Somehow, I doubt it.
The new translation is filled with long-winded sentences, some of them 50-60 words long. Sentence fragments also abound. Pompous expressions, such as "profit our conversion," "sacrifice of conciliation," and "an oblation pleasing to your almighty power" are scattered throughout the text. In the old translation Jesus "was born." Now, he "became incarnate." He used to "die." Now he "suffered death." In the story of the Last Supper, retold at every Mass, it used to be that Jesus took "the cup." Now, instead, he takes "the precious chalice." Jesus himself hasn't changed, of course. But, at the behest of Rome, the liturgical representation of his life, death, and resurrection has been subtly retouched. (In the case of "chalice," the retouching is not so subtle!)
Who benefits from this new translation? Whose prayer will be enhanced by such complex and clunky prose? Catholics, on the whole, are neither pompous nor pretentious. Whose sensibilities are being flattered?
I can tell you. It's the person who is persuaded that every dependent clause, every modifier–indeed, every jot of the Latin–must be reproduced in English in the most exact manner. It's the person who is convinced that the closest possible conformity to Latin guarantees doctrine which is pure, and assures unity of faith across the various linguistic communities which form the Catholic Church. That such enthusiasts for literal translation are sadly mistaken does not change the fact that they have found favor in Rome.
The American bishops approved this new translation under pressure from Rome. Pastors of parishes were never consulted. The bishops had approved an earlier version, in 1998, which was much more readable. But Rome rejected the 1998 translation, and insisted on beginning the whole process over again, from scratch. What we have as a result is far more rigidly faithful to the Latin, and much less beautiful as English prose.
So far, most of the faithful are going along good naturedly. Priests have told them "It's no big deal" and "You'll get used to it." But the fact is that many have reservations and misgivings, and some are angry. In private, many priests fume over the imposition of this translation and grieve the loss of prayers they've been praying all their lives. Their bishops have required them to use it. And they will, as an act of institutional loyalty. Nevertheless, at the end of the day, the question is not what the hierarchy wants, nor what enthusiasts for literal translation want, but what the Catholic faithful actually need. In time, I think it will become clear that this is not what they need.
Rita Ferrone is the author of several books about Roman Catholic worship, including Liturgy: Sacrosanctum Concilium. She writes for Commonweal and blogs at Pray Tell.


text:
TORONTO - The Brooklyn Nets arrived in Toronto a beaten and broken team. But it was the Raptors licking their wounds as the Nets left town.
No, not from any injuries but just from the beating their pride took as the previously struggling Nets ran roughshod over them in their own building.
It wasn't until the final 3 1/2 minutes that the Raptors looked like they even wanted to even win the game as they went from down 12 to get the deficit down to a single point with 20 seconds to go.
Kyle Lowry, who would wind up with 24 on the night, sparked the attempted comeback with a pair of steals and consecutive baskets. He then set up Amir Johnson for an easy deuce and after that found Rudy Gay open for a big three to get to within one.
Johnson then had to foul Shaun Livingston with 11 seconds left. Livingston hit one-of-two to make it a two-point game.
Toronto came out of the timeout. Gay drove the lane and kicked it out to a wide-open Johnson in the corner.


text:
AISB event Bulletin Item
CALL FOR PARTICIPATION: 3rd AISB Workshop:The Emergence Of Consciousness, 9 May 2013, St Mary's University College, London, UK
St Mary's University College (SMUC), Waldegrave Road, Strawberry Hill, Twickenham, London TW1 4SX
***Deadline for registration is 30 April 2013*** Co-organised by The Centre for Bioethics and Emerging Technologies (CBET) at SMUC (http://www.smuc.ac.uk/cbet/) Society for the Study of Artificial Intelligence and Simulation of Behaviour (AISB) As part of the AISB Members workshop series. Conference website: http://extranet.smuc.ac.uk/events-conferences/CBET-events/emergence-of-consciousness-workshop Workshop Overview Consciousness is sometimes thought to be a special attribute of humans, but what exactly do we mean by it? If we know what it is, how did it emerge (if indeed it did), and when and why? Is there a continuum between consciousness and non-consciousness? Should we distinguish between consciousness and self-consciousness in trying to answer these questions? What do fields such as philosophy, cognitive science, evolutionary psychology, palaeoanthropology, neuroscience and cognitive archaeology have to contribute to these questions? This one-day workshop brings together a multidisciplinary team to examine these issues, with opportunities for discussion. Keynote Speakers Prof. Murray Shanahan (Professor of Cognitive Robotics, Imperial College London) 'Consciousness in Animals and Machines?' Prof. Steve Torrance (Visiting Senior Research Fellow, Informatics, University of Sussex) �The Drop-Out Question and the Emergence of Artificial Consciousness� Dr. James Steele (Reader in Archaeology, University College London) Title TBC Prof Geoffrey Hunt (Professor of Philosophy, St Mary's University College London) 'Cognitive archaeology: a preliminary critique' Registration Registration is free to members of the AISB (http://www.aisb.org.uk/) and otherwise equal to the cost of membership (paid and arranged in advance of the workshop by submitting a completed application form to the Executive Office). This will be processed as a membership application unless explicitly requested. Click here for details of AISB membership costs: http://www.aisb.org.uk/about/join Registration must be completed online: http://aisb-workshop.doattend.com AISB Membership number is required to complete online registration. Tickets should be printed after registration and presented on the morning of the event. Venue Waldegrave Drawing Room, St Mary�s University College, Waldegrave Road, Strawberry Hill, Twickenham, TW1 4SX, UK. Directions to the St Mary's campus: http://www.smuc.ac.uk/contact/directions.htm For further information, please contact Dr Yasemin J. Erden: firstname.lastname@example.com Schedule and Event Full schedule will be advertised w/c 22 April 2013. Tea, coffee and biscuits will be provided. There will be a break for lunch (not provided) with a range of dining options on campus and locally. There are no funds available for travel or accommodation. Workshop Organisers Prof. Geoff Hunt, CBET Director and Professorial Research Fellow, St Mary's University College, Twickenham, UK. firstname.lastname@example.com +44 (0)20 8240 2311 Dr. Yasemin J. Erden, Lecturer, Philosophy/CBET, St Mary's University College, Twickenham, UK. email@example.com +44 (0)20 8240 4250 About the Workshops The AISB has begun to host our series of workshops to be held across the country, covering a wide range of themes pertinent to the aims of the AISB. If you are interested in hosting one of these events, you will find below information on what you will need to do. More information about the series, including a list of previous events, can be found on the AISB website: http://aisb.org.uk/events/members-workshop-series


text:
New pc build
Here is my current PC,
CPU - Intel i7 870 Quad Core (2.93GHz, 8MB Cache) - LGA1156
RAM - 8GB 1333MHz Dual Channel DDR3 SDRAM - ( 4x2GB )
GFX - 1GB NVIDIA Geforce GTX460
Case - ThermalTake V5 Black Edition Gaming Chassis
PSU - X-Power 700W
HD(s) - 1 TB HD, 128 SSD Drive
OS - Win 7
Misc - Blu ray and other on board stuff
I paid about £1000 for it in Nov 2010. Its about 2.5 years old now and I think its time for an upgrade even though this PC meets all my needs! As for needs, the PC is used to 70% gaming and 30% work(compiling Visual Studio apps).
My budget is about £1200 - £1300 and the PC I build/buy now should last another 2.5 years or more!
Anyone like to spec out a new PC for me please? :)
I do have spec in mind but I have the following conflicts in my mind,
CPU – I *think* I don't want AMD. That leaves it with i5 or i7. Most people say there is negligible difference between i5 or i7 when it comes to gaming. The i7 has hyper threading but many games don't make use of more than 2 cores these day. Will this be true in 2 years time? I5 is about £100 cheaper than the i7.
MB – these range in price between £100 - £200. I have no idea why some of them cost more than £150! What am I missing?
RAM – 8GB or 16GB? I am thinking of 16GB but do I need that much for games? May be I should spend the money on fast 8GB?
GFX – GTX 770 or GTX 780. It's going to be a gaming PC that is supposed to last for 2.5 years so really tempted by GTX 780 but it cost £200 more than GTX 770. Not sure what to do here really.
CASE – they seems to cost between £50 to £180. Do case make huge difference? I don't want very big case due to space issues in my room but the case should be good and should help with cooling etc.
PSU – I don't believe the above PC will need more than 600W but there are so many different price points. What should I look for here?
Cooling – Most people use water cooling these days for CPU? I would like to OC my CPU if I can.
Hope that helps. I can make a complete recommended setup if you want.
Maylander, many thanks for the detailed answers :)
I would get GeForce GTX TITAN for sure, and save some on the rest of the rig :D
The PS4 has 8 GB super fast ram and special direct compute capacity, with the titan you'll be more than prepared for that.
I will be super pleased if you can spec me a *working* system which has the titan and comes under £1300!
However, for the next year or so it's definitely $100 down the drain to get the i7 instead of the i5.
CPU: i5 3570K
RAM: 4x4GB Kingston HyperX, maybe even get the 2400Mhz Predator version if the price difference isn't too big.
Graphics: Let your wallet decide between the 770 and 780. I don't know enough about prices where you're at. I'd stick with the 780 myself as it's pretty much rocking every review I've seen so far of it, but that's just me. As for brands: All the usual ones should get the job done, ASUS, EVGA, Gainward, MSI. There aren't too many special versions of it yet.
MB: Asus P8Z77-V Pro is still a solid choice I believe. I haven't looked into MBs too much recently, but I doubt much has changed. Someone will have to correct me if I'm wrong.
The GTX 780 is actually almost on par with the Titan. It's crazy, but it's just that good. There is literally no reason to buy a Titan anymore.
Edit 2:
I forgot harddrives. I'd go with a decent SSD for the OS + 1TB Western Digital 7200 RPM drive for games, movies and so on.
Edit 3:
You can probably just re-use your current HDD setup, blu-ray drive and maybe even the case itself. That'll save you quite a few bucks. Note: Removing a complete setup from a case is actually not as trivial as it sounds. The MB is usually very well attached.
P8Z77-V LK vs P8Z77-V Pro
That gives good side-by side spec comparison but I realize you're in the UK so I did check the prices on Amazon.co.uk; the LK is £55 cheaper.
There are some minor differences but they are pretty much identical in terms of important components used and features. The pro has a TPU (controller on motherboard which can be switched on and will attempt to automatically overclock your system "intelligently"). Don't switch it on even if you get the pro, it's not very intelligent and you'll have much better luck finding a stable overclock yourself. The pro also comes with an integraded wifi adapter, but if you plan on connecting by ethernet cable or already have a wifi adapter then that's probably not worth the full price difference. Only reason I can see to go with the pro is if you plan on doing anything fancy with RAID setups - though even then I'd suggest a good pcie RAID controller rather than using the onboard solutions on either even if the PRO does have a slightly more robust one.
As a gamer -when buying Intel- you want to buy a decent Z87-based board right now. I have a personal preference for ASUS but YMMV.
The graphics card is always very easy to replace/upgrade. I wouldn't really recommend locking yourself into a "this has got to last me 2.5 years" mindset. Why not get a GTX 770 now and upgrade to Maxwell next year? If you sell the GTX 770 on eBay, it should be an affordable upgrade to get that shiny new GTX 870 or maybe even 880 in a year from now.
I would simply look for a case that has everything that is important to you and that offers the type of convenience features that matter to you.
As for price point, you do kind of get what you pay for here. I wouldn't go with a cheap PSU. Better to get a well known brand like Thermaltake, Corsair, Seasonic, Enermax, Cooler Master, Antec etc. and don't get one of the cheap models of those suppliers either. Grab a decent one. It is one of the most important components since no juice = no game :) .
In normal operations, however, watercooling kits are neither less noisy (quite the contrary in some cases) nor do they perform all that much better. The only advantage really is the lower profile so you don't have to worry about cooler vs. case compatibility so much (but then you have other worries like radiator vs case compatibility so…).
Anyway, a decent air cooler like a Noctua NH-D14 or many of Thermalright's models like the Archon (I got that one myself) or Silver Arrow will produce better or very similar results in the temperature department while often times being more silent even.
There is a review here at Guru3D where they have comparison charts of Noctua's latest with watercooling kits. Maybe that'll help…
But 3 GB more of ram for example, is one good reason…..
Both new consoles has 8 GB of shared ram, on PC 3 GB might not be enough to compete, as I think some games will use at least 5 GB of that ram for textures, and 3 GB for the rest.
With the 4670k you'll want to get a Z87 LGA1150 motherboard. Performance is slightly better but you will be buying a more upgradeable system since newer intel chips that come out later may actually be useable for you as opposed to the Z77 LGA1155 motherboards which are at the end of their product cycle. If you can put together a decently rated motherboard and that processor without spending too much more then yeah that's a good option.
PS I don't really intend to OC.
The alternative is to wait a bit and see if the 1150 picks up speed.
I just wanted to point out that I rarely recommend bleeding edge hardware. It tends to be somewhat unpredictable, and often has driver issues and what not. I only make an exception when the performance increase is too big to ignore, such as the 780. If the 780 had only been a marginal increase compared to the 680, I'd still recommend that one because we know it's rock solid at the moment.
What are you doing with your old pc ?
And once the new consoles arrive, you're most likely going to need more punch and not more volume. What good is the Titan's 6GB VRAM if you are limited by bandwidth, i.e. if your GPU can't push enough texels to fill that memory fast enough for every frame?
You're better off upgrading your graphics card then to the latest model with whatever amount of VRAM is considered "good enough" by then.
The new consoles will be around for a while and the first wave of games will certainly not even get close to using 3GB to 5GB of VRAM in full HD (1080p).
It will probably be 2015/2016 before we start seeing that kind of next-gen content that pushes the boundaries.
*Edit* Looks like Moriendor beat me to the punch. :)
You're talking about today, he said for it to last 2.5 years, than we are already well into 2015, however I think 3d party vendors will have no problem with creating games that fills up 5 GB VRAM by the end of 2014, the next gen-consoels are very easy to work with, it's not like the PS3 :D Besides you're thinking only of graphics, with next gen consoles a lot of compute will be done on GPU, this will probably need to utilize a lot of GPU ram for certain scenarios, the titan is also better in this scenario on top of that it has higher compute power and more CUDA cores. On the other hand I think NVIDIA made that titan especially to counter the next-gen consoles and make numbers look extra good against those.
The titan will probably drop some in price now that the 780 is out so there might be some discounts to get it down to £150 price difference. Then I'd consider it, even if I agree that 780 is more price / effective. He'll probably get more out of that than slighty more powerfull CPU or ram above 8 GB….
We're already halfway through 2013. We won't be needing 5GB of vram for PC games less than 18 months from now. I'll be surprised if we encounter that even by the end of 2015.
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My Nonprofit Reviews
Review for OUTMemphis: The LGBTQ Center for the Mid-South, Memphis, TN, USA
The Memphis Gay & Lesbian Community Center (MGLCC) is a vital part of the Mid-South community. Not only does the MGLCC offer a wide range of services (including health screenings, educational classes & entertainment events), they are also a safe haven for the GLBT and GLBT-friendly community. This "safe place" is much-needed in a part of the country that is often not accepting, intolerant and full of hate for anyone who is perceived as "different". Having a place to gather where everyone is open and loving and accepting is a great asset to the Mid-South.
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25th Feb 2013
1st National Image Summit, 28th March 2013, Val-de-Marne (94)
1 day, 3 conferences, 4 workshops: taking place on 28th March 2013 in Nogent-sur-Marne (94) to analyse issues concerning the fields of imagery and digital.
Targeted to professionals working in audiovisual, media, digital and technical innovation imagery as well as students, the summit is also a place to meet and network.
The event is organised by the Val-de-Marne regional council, Euro Media France and the Val-de-Marne development agency in partnership with l'Institut national de l'audiovisuel, la Caisse des dépôts et consignation and the Cap Digital Cluster.
Find out more and register (in French only)


text: Ericsson Microelectronics announces a quad-band RF power amplifier (PA) module, PBA31603 which can be used by manufacturers throughout the world in the development of quad-band GSM phones. Its compact design and integral 50 ohm matching networks ensure fast and simple implementation in new phones. The PBA31603 consists of two amplifiers on the same chip: one for GSM850/900 and the other for DCS1800/PCS1900. It is ideal for dual, triple or quad band GSM handsets. Its highly integrated, single-ended design means minimum external component count and efficient operation from a single +3.5V power supply. The device produces up to +35 dBm output (GSM900) and internal components match the AC-coupled inputs and outputs to 50 ohms. Up to 50% duty cycle can be achieved without performance degradation. High efficiency and less than 10 μA current consumption in power-down mode ensure long battery life. An analog ramp signal controls power output and a logic input is used for band switching. The amplifier is much less susceptible to ESD damage than GaAs devices, resulting in both rugged performance and better board yields during manufacturing.


text: Wolfgang Jeltsch writes: > Maybe we should start with forcing everything on the wiki to be > licensed under a permissive license. We could use the one Udo > proposed. Or we could use a BSD-style license so that we can > incorporate parts of already existing BSD-style-licensed material. > BSD is also rather permissive. How well would BSD work with wiki content? If I see a useful bit of code on the wiki and I want to use it, BSD requires me to acknowledge the author's copyright, but who is the author? As a concrete example, the old wiki has an implementation of Ralf Hinze's nondeterminism monad. If I use that in a project, do I need to credit Ralf? The person who typed it into the wiki? Anyone who modified it? The wiki itself? How much code do you need to borrow from the wiki before you need to provide an acknowledgement? -- David Menendez <zednenem at psualum.com> | "In this house, we obey the laws <http://www.eyrie.org/~zednenem> | of thermodynamics!"


text: Hi, I could not find the development times for Fomapan 100 @100 4x5 in Xtol (1+1). Could anyone here help me out? I have a few other developers here; HC-110, APH09 and Rodinal. Rodinal and HC-110 are listed, but no Xtol and I like Xtol Any recommendations for Fomapan in Xtol? I use a scanner, not enlarging this one. Thanks.


text: Ballz Video VIDEO: Why Men Aren't Sensitive 1 Min Read Ballz Magazine ballzmag 1 Min Read Share This! Facebook Twitter Google Plus Pinterest LinkedIn Email Drop a comment comments Share Tweet Share Pin +1 Email You may also like Ballz Video Ballz Magazine – news spot 1 Min Read Ballz Video VIDEO: There is NO "reason" to hit a woman…Right? 1 Min Read Ballz Relationships • Ballz Video VIDEO: How to argue with a woman – and WIN! 1 Min Read Add Comment Click here to post a comment Cancel reply CommentName Email Website TV flash – This magazine can really help men!! VIDEO: Women are assholes Share This! Facebook Twitter Google Plus Pinterest LinkedIn Email Topics Ballz Business46 Ballz Dating11 Ballz of steel41 Ballz Relationships57 Ballz Sex Life20 Ballz style6 Ballz Video8 Ballz we want18 Burning issues33 Grow your BALLZ63 Health24 Like us….. Like us….. Black Diamond dating


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Credit Advice
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You do not pay Transunion, you pay the collection company listing the debt on your reports. Be aware that in most cases simply paying a collection account does not improve your credit score. What you want to do is offer the collection company a "pay for delete" this is when you get them to agree to remove the account in exchange for your payment. Do some research on "pay for delete agreements" "statute of limitations to be sued for a debt" "7 year credit reporting time period" "how to deal with collections"
Slow down and educate yourself on this subject before proceeding in haste as you can make wrong moves very easily when you are unsure of the matter at hand. The debt collection company will be listed on your reports from the credit bureaus (the name of the company should be listed on here as well) if there is no contact information, start doing some Googling to find out some contact information for the company. (just make sure you contact the correct company when it comes time). Transunion, Equifax and Experian are the credit bureaus, you want to be aware of what is showing on all of them as the information between the three may be different.
Once again, take your time with this matter, read as much as you can on the subject before proceeding.
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Currently 3.09/512345 Rating: 3.1/5 (Total votes: 23)
Rating: 3.1/5 (Total votes: 23)
For those who like to play cards, presenting yet another mobile game that contains a set of ten solitaires. The list includes such Solitaire Games such as Spider Solitaire, Klondike, Pyramid of Egypt, as well as many others. If you don't know the rules of definite game then search online and find them on the Internet.
- 10 games;
- Interesting gameplay;
- Hours of card game.


text:
Pew: Bowe Bergdahl prisoner exchange causes mixed reactions across nation
worf Mcallen, TXJune 11, 2014 9:11 p.m.
like I said.
Do some homework! The information is clear.
SCfan clearfield, UTJune 11, 2014 9:31 a.m.
In your dreams and hopes Fox News is not a news source. They provide a more balanced and COMPLETE look at the news than any other outlet I'm aware of. Care to mention who you believe to be a legitimate news source. Just about anyone you mention I could likely give you examples of where they didn't cover stuff that was seen a bad for Obama. The fourth estate has sold their sole for Obama. Shame on them for being cheerleaders instead of Woodward and Bernsteins. Our country needs all reporters to be skeptical of political leaders and power, not just the ones they vote against. And we know factually that some 80% of journalists are Democrat. If it wasn't for Fox News, we likely would never have known about many of these Obama scandles. You just don't like the message of the messingers. Well, welcome to what it was like during the days when many were trying to defend Richard Nixon. They tried to shoot the messenger. It didn't alter the truth though.
FT salt lake city, UTJune 11, 2014 9:06 a.m.
I think a good question to ask in the poll was where do you get the majority of your news source from? Republicans respondents would have been Fox or talk radio, and that's not a news source.
BO is a great American who brought one of our service men home. Shame on any American who supports leaving a soldier behind.
SCfan clearfield, UTJune 11, 2014 7:18 a.m.
This was not a trade of prisoners of war. It was a trade of one U.S. soldier, for 5 war criminals, who should have been tried for crimes against humanity, not released to fight another day. The War on Terror is NOT over just because we are leaving Afghanistan. That is the difference between this war and others where both sides quit fighting. Al Queda, Taliban, will all go on with their war against the U.S. and others. And we, Obama, put 5 of their starting lineup back on the terrorism playing field. Stupid move anyway you look at it.
xert Santa Monica, CAJune 11, 2014 7:09 a.m.
Last week the Obama haters wanted impeachment. This week they're willing to settle for being right that this was a "bad trade," as if we are discussing their fantasy league moves. Spare me. Next week you'll move on to the next scandal. Although I have to hand it to them on this one--we've seen the big leagues of hatred here. As McClark said above, 'chicken hawks who never served, calling him a traitor.' Well, I served and I'm again thanking a very brave President Obama for making a move to bring one of ours home.
intervention slc, UTJune 10, 2014 11:41 p.m.
The truth is worf that there is no proof supporting the claims above. The truth is we do not know much of anything at this point which I suspect is why you also provided no proof.
TRUTH Salt Lake City, UTJune 10, 2014 11:01 p.m.
@?rio......Nice job! To think your comments were based upon some talking heads on tv, shows the daft that is represented by those on the left......
I too saw those brave soldiers who served with Bergdahl and they are the true HERO'S who Obama tried to silence!
worf Mcallen, TXJune 10, 2014 10:57 p.m.
intervention--do some homework, and you'll find the truth.
It's just that simple.
worf Mcallen, TXJune 10, 2014 10:15 p.m.
Releasing five terrorists who have killed thousands, and in 2013, released 36,000 convicted criminals from American prisons.
What kind of president do we have?
intervention slc, UTJune 10, 2014 5:24 p.m.
So do you have any actual proof to support any of your "facts?" simply because some talking head says it on TV doesnot make it a fact.
MapleDon Springville, UTJune 10, 2014 3:51 p.m.
Maybe a better question would be whether the person polled regards the Taliban as an enemy. I believe that would provide better insight into a person's views.
mcclark Salt Lake City, UTJune 10, 2014 3:49 p.m.
So the people that sent him over there think we should have turned our backs on him. Chicken Hawks who never served calling him a traitor. Disgusting.
Brio Alpine, UTJune 10, 2014 3:05 p.m.
It's amazing to see the extent that Obama apologists go in trying to cover for his obviously flawed decisions. How this situation is perceived should be a no-brainer since basic important facts of this matter are already known.
1) Bergdahl sent an email before going AWOL claiming that the war was wrong and that he was embarrassed to be a soldier of the U.S. military. And that is paraphrasing mildly.
2) He tried to cash out as much of his pay as possible just before going AWOL and left instructions to send his computer and other personal belongings to his parents.
3) He left his rifle when he went AWOL, meaning he had no intent of engaging or fighting the enemy.
4) Literally his entire platoon considers him to be a deserter.
5) Fellow soldiers were killed when searching for him.
7) The 5 Taliban officials traded for Bergdahl weren't ordinary combatants. They are high ranking officials who've taken a sworn oath for the destruction of the United States. They're already responsible for killing thousands of civilians and soldiers and will undoubtedly kill many more.
This was a very, very bad trade.


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Kentucky Derby winner Super Saver and Preakness winner
Lookin at Lucky are set to headline what is perhaps the deepest field in the
43-year history of the IZOD Haskell, when they go postward in Sunday's Grade 1
event. Entries will be drawn Thursday afternoon at Monmouth Park's
annual Haskell press conference which can be seen online via webcast at www.monmouthpark.com.
The expected field to for the mile and eighth $1 million IZOD Haskell is:
AFLEET AGAIN - The only member of the IZOD Haskell field to be stabled locally,
Afleet Again worked four furlongs in :49 on July 26 at Monmouth Park
in his final pre-Haskell work. Trained by Robert "Butch" Reid Jr. and ridden by
Joe Bravo, Afleet Again most recently finished a hard-closing second in
Monmouth's Grade 3 Pegasus.
"If he gets a good pace in the Haskell, and I think he will, I think he'll run
his best race," Reid said.
FIRST DUDE - The Preakness runner-up is scheduled to arrive at Monmouth Park Wednesday evening after vanning
from his Churchill Downs home. First Dude last worked six furlongs in 1:14 1/5
beneath the Twin Spires on July 22. The son of Stephen Got Even exits a
third-place finish in the Belmont Stakes after setting the pace.
"He was doing great before the Belmont,
and he's doing just as well heading into this race," said trainer Dale Romans.
ICE BOX - This year's Kentucky Derby runner-up concluded his Haskell
preparations with a four-furlong work in :48 4/5 over Saratoga's training track. The Grade 1
Florida Derby winner exits the Belmont Stakes, a race in which he finished
ninth as the favorite. Jockey Jose Lezcano, who has the return call on Ice Box,
was leading rider at Monmouth
Park in 2008.
LOOKIN AT LUCKY - The 2010 Preakness winner is scheduled to arrive at Monmouth Park,
via airplane, on Thursday from his southern California home base. With a win by Lookin
at Lucky, trainer Bob Baffert would become the first conditioner to saddle four
Haskell winners. Last year's Champion 2-Year-Old worked five furlongs in :58
3/5 at Del
Mar on July 26.
"He looks like he's ready for a big race," Baffert said. "It's not an easy
spot, but from here on out none of them are easy."
OUR DARK KNIGHT - A recent three-length allowance winner at Monmouth Park
on June 19, this Nick Zito-trainee will be making his graded stakes debut in
the IZOD Haskell. The son of Medaglia d'Oro worked four furlongs in :48 4/5 at Saratoga on July 25 and
has never been worse than second in six career starts.
SUPER SAVER - The reigning Kentucky Derby winner has been
working steadily for his return to the races, capped off by a five-furlong move
in 1:00 at Saratoga
on July 26. Jockey Calvin Borel will attempt to become the first jockey to ever
win back-to-back editions of the Haskell after taking the 2009 running with
Rachel Alexandra. Trainer Todd Pletcher and owner WinStar Farm captured the 2006
Haskell with Bluegrass Cat and the 2007 running with Any Given Saturday. Super
Saver is scheduled to arrive at Monmouth
Park Sunday morning.
"The race is going to be run for the three-year-old champion in the second half
of the year," said Elliott Walden, VP and racing manager for WinStar Farm. "You
have a few horses on even ground, Super Saver being one of them. That's one of
the reasons we're going to Monmouth. We want it to be settled on the track."
TRAPPE SHOT - The winner of Monmouth Park's Long Branch Stakes last out worked four
furlongs in :48 1/5 at Saratoga
on July 26. Undefeated in his last four starts, the Kiaran McLaughlin-trainee
will look to become the first horse since Lion Heart in 2004 to complete the
Long Branch/IZOD Haskell double.
UPTOWNCHARLYBROWN - Will look to win Monmouth Park's signature race for
locally-based owners Fantasy Lane Stable. Exits the Belmont Stakes and worked
five furlongs in :59 4/5 at Belmont
Park on July 26. The
Limehouse colt will be ridden by Rajiv Maragh who makes his Haskell debut after
riding locally from 2004 to 2007.
Churchill Downs' Clark Handicap may not have the r...
In a rematch of their first encounter, Dream Tree,...
Mike Pegram, Karl Watson, and Paul Weitman's Hoppe...
The 2017 season started out looking like a one-hor...
Seeking the Soul and @ljlmvel win the Clark Handi...
If it's up to trainer Jimmy DiVito, Lovely Bernad...
Owner and trainer Mick Ruis has updated plans to ...
Run on the last day of the Del Mar fall meeting, ...
The Grade 1, $300,000 Hollywood Derby will r...
Copyright © 2010 -
Horse Racing Labs, LLC


text:
Tuesday, February 2, 1999 Published at 15:39 GMT
Computer virus sparks fireworks
The virus sets off fireworks on screen
Happy99.exe is an irritating little creature even if it does your machine no harm.
The computer virus is being passed around the Internet at the moment through e-mail and through postings to newsgroups. Virus experts refer to it as a worm because it infects one particular Windows file - Wsock32.dll.
It arrives by e-mail and when launched shows a small fireworks display on your screen. It looks very pretty, but you will need to fix your machine otherwise you will pass it on to others.
"It's network aware - it is able to send itself by e-mail to other people," says Ian Whalley, Senior Programmer with anti-virus software company Sophos PLC.
Spanska creation
"It modifies part of your Windows system - Wsock32.dll - to patch itself in so that it is able to manipulate your network traffic and it uses this to send copies of its own binary to newsgroups and e-mail addresses."
It appears to be another creation from the virus writer who goes by the name of Spanska - the handle s/he uses to post material to Newsgroups from anonymous servers.
Fortunately, the worm does no damage to your own files. It is also easy to remove. A patch downloaded from the websites of many of the anti-virus companies should do the job very quickly.
"In the case of this virus it is very easy because the patch will find the virus in Wsock32.dll. And the virus has made a backup copy of the original called Wsock32.ska," says Ian Whalley.
"You can just replace your version with the backup copy the virus has already made for you."
Sci/Tech Contents


text:
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Genre: Consumer
Summary: Join Keurig and Jennie Garth as they travel to cities across America sharing the Keurig Vue brewing system with coffee lovers all around the country. Try it risk free for 30 days at a new low price!
Copyright © 2015 Time Inc. All rights reserved. Reproduction in whole or in part without permission is prohibited.


text:
Over the bank holiday weekend, Sze Kiu and I went to visit Bateman's, the former home of Rudyard Kipling in Burwash, East Sussex. I must admit, previous to the visit, I only knew Kipling to be the author of The Jungle Book, and I was more interested in the Jacobean house itself and, potentially, its surroundings than the fact that Kipling used to live in Bateman's.
To a certain degree, the visit itself was more educational than inspiring. In fact, as it turned out, I was more intrigued by the accompanying watermill than the house itself. Don't get me wrong, the house was immaculately preserved by the National Trust, and it contained a large number of fascinating objects belonging to the Kipling family - I was just not that into Kipling.
Before we left, we made our customary cake stop in the little teashop. I noticed, written across two horizontal beams, two lines from what I could only assume to be a Kipling poem:
If you can dream - and not make dreams your master;
If you can think - and not make thoughts your aim;
Later on, when we got home, I went online to find out more about the poem "If—". I was mesmerised by how simple, and yet how profound, this poem is. Ironically, I suddenly had this urge to read up more on Kipling and his works. What a fascinating character! On the one hand, he was, almost certainly without doubt, a supporter of imperialism. On the other hand, he seemed to be able demonstrate boundless ambivalence in his works. He called himself an atheist, but he was clearly a God-fearing man.
Despite the imperial/colonial connection with this poem (it was inspired by Leander Starr Jameson, a British administrator of the then Cape Colony), I am totally mesmerised by it. I have never seen so much strength and depth conveyed by so few words.
Anyway, as a tribute to this great poem, I wanted to play with a few design ideas to create a little web project. I had this idea of a line transforming into the word "if" as one reads/scrolls down the page. I even had a play with processing.js, but it soon became apparently that my artistic skill left a lot to be desired. So I went with a simpler idea, which was to turn the word "if" into "dot-matrix" text, with the dots becoming filled in, as one scrolls:
Check it out and, more importantly, enjoy reading this great poem.
I hope you will be inspired too.
P.S. On the subject of poems, we came across the following, presumably etched onto a pane of glass in the watermill by Kipling...


text:
Published as part of Arnold B. Stein's lecture at the 2002 AICPA/AAML National Conference on Divorce in Las Vegas, Nevada, February 2002.
All family law practitioners are confronted on a regular basis with the issue of trying to establish and prove hidden income or unreported income. Although the terms hidden and unreported income are frequently used interchangeably, they are substantially different in both form and consequences.
Hidden income can be expressed as cash inflow to an individual or cash equivalent benefit received by an individual that is not necessarily apparent. It may or may not be reported on income tax returns and even when reported may not be readily identifiable. Some examples of hidden income include the following:
- Pass through entity cash distributions to owners;
- Rental income to an owner of real estate who leases the property to his closely-held business;
- Reimbursed business expenses for automobile use, dining out, business trips that include a personal or vacation component, club dues, education costs, insurance benefits; and
- Where depreciable or depletable property exists, non-cash charges may appear in income tax returns and financial statements substantially reducing actual cash flows.
In contrast to hidden income, the term unreported income consists of cash inflows to an individual that are not reported for financial reporting and/or income tax purposes.
How do these issues arise?
Generally, it results from statements made by a frantic spouse to her lawyer during the initial interview informing the lawyer that "tons of cash" came into the household from the other spouse's business during the marriage or that huge levels of personal expenses will run through the business on personal or business credit cards, or that scrap steel was sold out the back door of the factory for cash or in the case of apartment complex owners, laundry and dryer machine monies were kept and never reported.
In most, but not all instances, the complaining party usually witnessed the money coming in or benefited directly from the cash or credit card.
To the practicing lawyer, identifying and establishing hidden income and/or unreported income are critical when dealing with the following issues in a matrimonial matter:
- Temporary and/or permanent child support;
- Temporary and/or permanent maintenance/alimony; and
- Valuation of assets including closely-held businesses.
In this paper and presentation I will be focusing on the following points:
- How do you prove hidden and/or unreported income?
- Assuming that you can prove the existence of hidden and/or unreported income, what other issues must be considered before you present this information to the trial court.
- What is the Innocent Spouse Doctrine and how does it apply to your case.
A. Identifying Hidden Income
Based upon the definition of this term supplied hereinabove, hidden income is much easier to establish than unreported income.
- Pass through entity cash distributions to owners are identifiable through partnership or sub-s income tax returns, K-l's issued to the taxpayer, the entities general ledger, or cash disbursements journal. The more subtle issue is matching entity distributions to the appropriate tax year of the recipient.
- Advances or loans from a controlled entity to a taxpayer/owner can be identified from various sources including corporate tax returns, K-1's, general ledgers, corporate or partnership cash disbursements journals.
- Real Estate rental income. The cash flow, including the non-cash charge of depreciation, appear on Schedule E of the individual tax return. To determine whether rental rate charged is at "fair market", consult an MAI or broker in the area to determine current market rates.
- During discovery obtain the personal and business credit card monthly statements and purchaser receipts, employee business reimbursement, records and vouchers, and other material. Sit with your client and go through all charge account statements to determine personal charges.
B. Identifying Unreported Income
Consider your objective of finding unreported income of a spouse involved in a divorce with the role of a government agent seeking to find unreported assets or income of a major racketeer, drug lord and/or crooked politician. In this way you can avail yourself some of the indirect methods of discovering such income used by the Internal Revenue Service and other state and federal government agencies. These methods include the following:1
Sources and Application of Funds Computations
This is the most widely used approach to verify reasonableness of stated income. In its simplest terms, undisclosed income is identified if all known applications of funds greatly exceed the known sources of these funds. In other words, if one's expenses are $25,000 per month and the only known sources of income total $12,500 per month, then there must be unreported income. Be careful to consider all known sources of cash, including taxable income, loans, advances, gifts, transfers between accounts and other sources. This method is usually the first analysis to be applied to verify your client's allegations of undisclosed income.
Percentage Mark-Up Analysis
This is a commonly used method applied to retail businesses. It is used by state agencies to verify sales tax liabilities. The IRS has also used this approach to test gross receipts by extrapolation from purchase records. The mark up in a business is the amount added to the cost of an item for sale. Average mark ups can be determined from several sources:
- Industry Trade Associations;
- Competitors; and
- Company historical records/performance.
3. Net Worth Expenditures Methods of Proof
This technique involves establishing and then comparing assets and liabilities (net worth) at various fixed points in time. Excess income is measured by the level in which net worth has increased during the relevant time periods. The procedure works at follows:
STEP 1. Calculate the value of assets as of a certain date. Assets such as cash and cash equivalents are listed at their value on the selected valuation date. Fixed assets such as real estate, machinery and equipment, coins, stamps, and art are shown at historical cost.
STEP 2. Ascertain the liabilities as of the date certain.
STEP 3. Net worth is ascertained as the difference between assets and liabilities as of the date certain.
STEP 4. Compare the respective net worth calculations. For example, if the beginning net worth (i.e. 1995) is $100,000 and the net worth in 2001 is $500,000, and all fixed assets are shown at historical cost, then the assumption made is the $400,000 increase represents income. Be careful to exclude such non-income items such as gifts or inheritances received between relevant time periods.
In approving and utilizing the net worth approach, if an individual has more wealth at the end of a period than at the beginning of the period, and non-income items such as inheritance, gifts and loans, do not explain the increase, then the increase is a valid approximation of income earned during the period. Thus, the essential components of a case using this approach are as follows:
- Beginning net worth must be established with reasonable certainty.
- Net worth at the end of the period must be established with equal certainty. The difference between beginning and ending net worth represents the net worth increase and, as stated above, can be considered income.
- A reasonable source of income from which the net worth increase originated must be established. Similarly, the existence of non-taxable sources of income must be considered and deducted.
4. Bank Deposits Method
This technique involves adding up all deposits and credits to all known bank accounts of the subject. Adjustments are made to reflect exchanges or transfers between accounts, non-income deposits such as loans, gifts, proceeds from sale of capital assets, checks issued to cash which may have been used for redeposit and cash on hand at the beginning of the period. If proper adjustments are made, total deposits during the time period selected can be regarded as income.
In summary, the essential elements to prove income using the bank deposit method are:
- Establish that the individual was engaged in a business or income producing activity;
- Periodic and regular deposits of funds were made into the accounts;
- Determine whether a deposit was from an income or non-income source;
- Eliminate all transfers between accounts.
5. Other Suggestions
Assume you are told by a potential or current client that he or she receives hundreds or thousands of dollars in cash to pay household expenses, purchase furniture, art or jewelry, clothes, etc. and there is no immediate need to file a lawsuit. This provides you with a unique opportunity to develop your case.
SUGGESTION: Over a period of several months have your client inventory by serial number and by photograph all monies received as well as all invoices and receipts reflecting the use of the money.
CONFLICT: While this provides you with valuable information useful to establishing your case, you are placing your client in a dangerous position with the IRS. She will not be eligible to claim Innocent Spouse status and will be vulnerable to criminal and civil penalties and interest.
In the remaining portion of this paper and presentation, we will discuss these very sensitive issues and possible alternatives.
A. Tax Issues
Generally speaking, if you are able to demonstrate early on that there is a potential for provable hidden income or unreported income, you have provided your client with a significant advantage. Your opponent should begin settlement discussions because the last place either party wants to be is before a judge talking about hidden or unreported income. In many jurisdictions the judge will pull both lawyers aside and urge a settlement before testimony is received. At that point, many jurisdictions require the trial judge to automatically inform the IRS.
In some cases, albeit rare, your client, the non-business owning spouse, may be afforded protection under the Innocent Spouse Rule; however, a careful balancing of the cost and benefits of an expectation that the Innocent Spouse Rule will protect your client must be performed prior to exposing your client to potential income tax liability and possibly criminal liability. Certainly, there are means to avoid the issue, but the spouse trying to prove substantial unreported cash income may often find him or herself in an inescapable trap.
Let me give you an example. During the course of discovery you have put together a strong argument supported by documentary evidence of hidden and/or unreported income. You have met with the opposing attorney and his client in an attempt to settle this matter before trial. They refuse to negotiate believing that your client will back down, or they make a low ball offer which your client cannot accept. You and your client decide that you must proceed with the trial. Trial commences and you have been successful in your cross-examination of the business owner and perhaps have convinced the trial court that considerable amounts of hidden or unreported cash exists.
You then proceed to put your client on the witness stand or the other side calls your client for an adverse party examination. Your client may now be in a difficult position and you may have exacerbated the problem. Imagine the following adverse examination of your client:
Q: Your attorney just attempted to establish that your Husband had $100,000 in unreported cash income during each of the last four years. Is that correct?
A. Yes.
Q. And you agree that your Husband had such income for the past four years, namely, 1997, 1998, 1999 and 2000?
A. Yes.
Q. I refer you now to Exhibits G, H, I & J, which are your joint federal income tax returns for the years 1997-2000. Is that your signature on each of these returns?
A. Yes.
Q. And did you know at the time you were filing these tax returns that your Husband had substantial cash income for the years in question which was not reported on those tax returns?
A. At this point your client has three (3) possible answers: Yes, No, or I am not sure. Let us examine what happens with each possible response.
If she answers, Yes, your client has just admitted that she knew of substantial unreported cash income when she signed the returns. She is now every bit as guilty as her Husband in failing to report it.
If she answers the question by saying, I am not sure, she has contradicted her earlier testimony. Now it becomes clear to the trial court that your client's attempted evasiveness is really lying.
What has been achieved? While you have successfully established the cash income of the business-owning spouse, your client's credibility has been severely damaged, or even worse, she has unwittingly admitted to tax fraud.
Let's discuss the third possible answer, No. In reality, this is probably the most common response. She may say she did not sign the returns or did not review or understand what was on them. Those types of answers will not protect her from further interrogation such as the following:
Q. Okay. So you did not understand what was on the returns. Is that right?
A. Yes.
Q. In 1998, you purchased a new Mercedes automobile outright. Is that correct?
A. Yes.
Q. And it cost $50,000. Correct?
A. Yes.
Q. You purchased clothing for yourself and the children at Saks Fifth Avenue and Nieman-Marcus, correct?
A. Yes.
Q. Your financial affidavit states you need $1,500 per month for clothing for yourself and the children, correct?
A. Yes.
Q. And you have no cancelled checks to support those payments, correct?
A. Yes.
Q. During 1997-2000 your children attended private school at a cost of $15,000 per year per child, correct?
A. Yes.
Q. Is it correct that you and your family took two ski trips every year and one trip to the Caribbean?
A. Yes.
Q. During 1997-2000, is it correct that you had household help and a nanny daily at a cost of $500.00 per week?
A. Yes.
Q. And isn't it correct that each of these employees were paid by you in cash?
A. Yes.
Q. And you did all of this on the $25,000-$45,000 your husband reported on his tax returns? Is that your testimony here today?
Your client has been trapped. She will be viewed as either an incredible witness or a tax criminal. Furthermore, it would be impossible for her to convince anyone that she did not benefit from this unreported income in the years in which joint returns were filed.
Although this section of the paper has focused solely on the spouse of the closely-held business owner, as counsel for the business owner you must carefully admonish your client of the risks inherent in his testifying in a court proceeding. You and he must access the same risks.
In both cases, the ultimate question boils down to "Is it worth it"? Simply put, if you cannot prove or disprove cash income without your client being subject to the interrogation suggested above, can you even have your client testify or even be interrogated by the opposing party regarding these issues.
In many jurisdictions laws exist either in Rules of Judicial Conduct, state statutes, or other similar laws, whereby judges have a duty to report known crimes that come to their attention. While I have only experienced such a reporting on one occasion, it would not be unusual for a judge to report a clear tax fraud to the United States Attorney's Office for prosecution or the assessment of other civil penalties.
Therefore, clients who believe that the isolation of a courtroom with only the parties, lawyers and the judge present, insulates them from tax fraud prosecution are not only naïve, but foolish. Similarly, unwary practitioners should not be fooled into thinking that testimony regarding unreported or underreported income is not a serious matter to be avoided in testimony at all costs. Otherwise, you may find yourself with an unhappy client, an unpaid bill, or even worse, a malpractice claim.
B.Alternative Solutions
This may allow a party the opportunity to present his or her case regarding hidden or unreported income without the threat of criminal prosecution. The client must understand the binding nature of this process, i.e., no right to appeal. The respective lawyers should carefully jointly select the arbitrator who should be someone experienced in family law issues.
Binding arbitration alleviates fear of criminal prosecution, potentially saves assets subject to IRS penalties and interest and is an efficient and expedient way to resolve a complex matter.
C. Innocent Spouse Rule
One safe haven, slight that it is, is the innocent spouse relief provisions pursuant to the Internal Revenue Code. Although the current Innocent Spouse Rule, pursuant to the IRS Restructuring and Reform Act of 1998, added sections which afford greater innocent spouse protection than previously enjoyed, no practitioner should feel safe in letting his or her client testify as to cash income. Given the rules as they stand, together with the fact that there are simply no guarantees that the Innocent Spouse Rule will afford some great degree of protection for the spouse testifying as to unreported cash income, no practitioner should place reliance on such protection when advising his client whether or not to raise the cash issue in a proceeding.
26 U.S.C. §6015 provides special protection for taxpayers who file jointly but are divorced, legally separated or not living together when relief is sought. Pursuant to that provision, innocent spouse relief is available under 26 U.S.C. §6015(b), but additional relief may be available under that provision if no other relief is available. 26 U.S.C. §6015(b) provides "relief from liability applicable to a joint tax filer" when:
- A joint return has been made for the taxable year;
- On that return, there is an understatement of tax attributable to erroneous items of one of the individuals filing the joint return;
- The other individual filing the joint return can establish that when signing the return, he or she did not know and had no reason to know that there was an understatement;
- Taking into account all of the facts and circumstances, it is inequitable to hold the other individual liable for deficiency in tax; and
- The other individual elects the benefits of the innocent spouse protection not later than two years after the secretary of the treasury has begun collection activities with respect to the individual making the election.
Some examination of the Innocent Spouse Rule is necessary. The first two requirements are obvious. There must be a joint income tax return and the understatement of income leading to the deficiency in tax is the fault of one person, not the person claiming the relief. The third requirement, however, is the most troublesome. Under that third requirement, the person claiming the innocent spouse protection must establish that he or she not only did not know, but had no reason to know of the understatement in income. Of course, if the spouse knew, that is the end of the inquiry and such innocent spouse protection is not afforded. However, the spouse claiming the protection cannot hide behind ignorance. One cannot drive a Porsche, wear a Cartier watch, golf daily at the country club, be an international traveler, and claim that he or she did not know that such a lifestyle was impossible on the $20,000 per year claimed on the income tax return. Under such circumstances, the alleged innocent spouse will be deemed to have reason to know inasmuch as he or she enjoyed the benefit of the underreporting.
Note, however, that under 26 U.S.C. §6015(b)(2), there can be apportionment of relief. If the spouse knew of an understatement of income (for example, due to unreported cash) but did not know the extent of the understatement, he or she can still claim innocent spouse protection to the extent that he or she did not know (or have reason to know) of the full extent of the understatement. In the simplest example, the spouse who knows of the $2,000 in quarters her husband brings home from the poker machines at his restaurant each week, but did not know of the $2,000 he was filtering from the cash register each week and depositing into an offshore account, would only be liable to the extent of the unpaid tax due to the poker machine income.
26 U.S.C. §6015 also has provisions to limit liability for taxpayers no longer married or legally separated or not living together. Under 26 U.S.C. §6015(c), an individual can elect innocent spouse protection but has the burden of proof to establish the portion of the deficiency allocable to that individual and then will only be assessed a deficiency for that portion.
Finally, Internal Revenue Code §6015(f) provides equitable relief if the Secretary of the Treasury, after taking into account all facts and circumstances, determines it is inequitable to hold an individual liable for unpaid tax or deficiency. Of course, any practitioner who allows the client to testify as to underreported cash in reliance on the fact that he or she will not be held liable under the general equitable principles of the Internal Revenue Code is making an egregious mistake insofar as there is no strict definition as what would qualify for equitable relief.
In sum, there is some relief for an innocent spouse who did not know or not have reason to know of a tax deficiency. Proving that your client did not know or did not have reason to know of the tax deficiency due to underreported or unreported cash income may, however, be extraordinarily difficult and reliance placed on the innocent spouse provisions of the Code in exposing your client to potential liability is, simply put, unjustifiable.
1 See, Use of Indirect Methods to Prove Income, 16 N. 10 Fairshare 2 (1996)
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.


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