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9th Circuit Reverses the Tax Court in Altera

In a case involving a who’s who’s of big law tax litigators and amici briefs from several well known international companies, a split panel of the 9th Circuit has reversed the Tax Court in Altera Corp. v. Commissioner. The two judge majority held that the IRS’s Section 482 cost-sharing regulations withstand scrutiny under general administrative law principles and are entitled to Chevron deference. The Tax Court decision invalidating those regulations as arbitrary and capricious is reversed.

Read the majority opinion and dissent here: Altera Corp. v. Commissioner.

Georgia DOR Releases Guidance for Same-Sex Couples Filing in Georgia

On July 14, 2015, the Georgia Department of Revenue (“DOR”) released tax return filing guidance guidance for same-sex couples in response to the U.S. Supreme Court’s decision in Obergefell v. Hodges, 576 U.S. ___ (2015) which required states to license and recognize same-sex marriage. The Georgia DOR now will recognize same-sex marriage in the same way it recognizes marriages of opposite-sex couples. The Georgia DOR will recognize all marriages where the marriage license was issued in Georgia and all marriages lawfully licensed and performed out of state.Unknown

The guidance is important for Georgia same-sex couples that were married in a state legally recognizing marriage before 2015. Before the July 14 guidance, those couples were required to file Georgia individual income tax returns as if they were single – despite being required to adopt a federal filing status as married (either jointly or separately). Married same-sex Georgia couples who have not yet filed their 2014 Georgia income tax return may now file under the same rules that apply to legally married opposite-sex couples. If a legally married same-sex couple has already filed their 2014 return, they are permitted to file an amended return under the same rules that applied to legally married opposite-sex couples in 2014.

Georgia same-sex couples that were legally married in another state prior to 2014 are permitted to file amended Georgia income tax returns under the rules that applied for the tax years in question to lawfully married opposite-sex couples. Under O.C.G.A. § 48-2-35(c)(1)(A) a claim for refund be filed within three years of the later of the date of payment of the tax to the Georgia DOR or the due date (including any extensions granted) for filing the original return for that period.

Read the Georgia DOR guidance here.

Elmore Leonard’s Tax Connection

Elmore LeonardThe great fiction writer Elmore Leonard passed away yesterday at the age of 87 years old. Mr. Leonard published over 40 novels and numerous short stories in a writing career that spanned five decades. He started as a writer of westerns and became one of the most loved crime novelists of his time. His mastery of dialogue won him praise from reviewers and fellow authors. Martin Amis, Kinky Friedman and Joe Queenan all reviewed Leonard novels for the New York Times.

He was a darling of Tinseltown too. Several of his stories were adapted into film more than once, including “The Big Bounce” and “The 3:10 to Yuma.” There was no trouble finding Hollywood A-Listers to star in his films either. Paul Newman, Gene Hackman, John Travolta, Jennifer Lopez, George Clooney, Russell Crowe, Danny DeVito, and Vince Vaughn are only a handful of the stars who have played characters created by Leonard.

So what’s the tax hook to this homage? There has to be one right? There is.

Leonard’s novel Pagan Babies features “Father” Terry Dunn, who is living in Rwanda to dodge an indictment for Federal tax fraud. As the story moves along we find out that Terry may not be the man of the cloth that he holds himself out to be, and when he returns to his hometown of Detroit he runs in to a few other problems to go along with his tax situation. You’ll have to read the book to find out how it all plays out. Pagan Babies may not be the finest work of Leonard’s career – it did offer popular exposure to the devastating violence that plagued Rwanda for many years – but it gave us an excuse to pay public homage to one of our favorite writers.

Read Elmore Leonard’s 10 Rules of Writing here.

Mark Your Calendars: IRS Closes for 5 Days Under Sequestration

UPDATE 7/17/2013: The IRS has announced that it is canceling the furlough day scheduled for Monday, July 22, 2013 mentioned below. According to the press release “the IRS will be open for taxpayers that day as scheduled.” Presumably all functions and services will be available. The press release indicates that the IRS also may cancel the scheduled August 30, 2013 furlough day but a decision has not been made.

Four Fridays and a Monday. Those are the days that the IRS will be closed under the budget cuts imposed by sequestration. Rather than rolling employee furloughs, the IRS has decided to take a few three-day weekends and close shop entirely for five days in 2013. Acting Commissioner Steven Miller make the announcement on Friday.

In addition to regular federal holidays, the IRS will be closed on the following days in 2013: May 24, June 14, July 5, July 22 and Aug. 30. IRS employees will not be paid for these days and IRS offices will not open.

IRS Announces Special Filing Extension for Boston Area Taxpayers

On Wednesday, the Internal Revenue Service announced a three-month tax filing and payment extension to Boston area taxpayers and others affected by Monday’s Boston Marathon explosions.

This relief applies to all individual taxpayers who live in Suffolk County, Mass., including the city of Boston. It also includes victims, their families, first responders, others impacted by this tragedy who live outside Suffolk County and taxpayers whose tax preparers were adversely affected.

The IRS will issue a notice giving eligible taxpayers until July 15, 2013, to file their 2012 returns and pay any taxes normally due April 15. No filing and payment penalties will be due as long as returns are filed and payments are made by July 15, 2013. By law, interest, currently at the annual rate of 3 percent compounded daily, will still apply to any payments made after the April deadline.

The IRS will automatically provide this extension to anyone living in Suffolk County, Mass. No further action is necessary for Suffolk County, Mass., taxpayers to obtain this relief.

Eligible taxpayers living outside Suffolk County, Mass. must call (866) 562-5227 starting Tuesday, April 23, and identify themselves to the IRS before filing a return or making a payment. Eligible taxpayers who receive penalty notices from the IRS can also call (866) 562-5227 to request penalties abatement. Eligible taxpayers who need more time to file their returns may receive an additional extension to Oct. 15, 2013, by filing Form 4868 by July 15, 2013. Visit irs.gov for more information.

Our hearts and prayers go out the victims and families.

Can the IRS Read Your Email?

IRS_logoThe IRS thinks that they can.

The IRS maintains that its agents can read taxpayers’ emails, texts, and other private electronic communications without a warrant according to a story by Brendan Sasso in The Hill. According to the story, the IRS has maintained that taxpayers “do not have a reasonable expectation of privacy in such communications.”

The report is based on documents acquired in a Freedom of Information Act request filed by the American Civil Liberties Union.

Read the story here:
IRS: We can read emails without warrant

Hat tip: Beau Howard

Today: Supreme Court to Hear Arguments in DOMA Tax Case

Seal_of_the_United_States_Supreme_Court.svgToday, the United States Supreme Court will hear arguments about the Constitutional rights of homosexual couples courtesy of the Internal Revenue Code.

The Court may rule on a variety of grounds in United States v. Windsor including standing (was the couple’s marriage recognized under New York law) and the proper Constitutional standard (does Intermediate Scrutiny apply to homosexuals) but the case started with a tax return.

Edie Windsor and Thea Spyer were New York residents and a couple for over 40 years. In 2007, they were married in Canada where same-sex marriage was legal. Upon Thea’s death, Edie filed a federal estate tax return, Form 706. Thea’s estate paid $363,053 in federal estate taxes because she was not eligible for the unlimited marital deduction under IRC §2056(a) – a benefit routinely applied to married couples of different sexes. Edie filed a claim for refund of the estate taxes paid. When that claim for refund was denied she filed suit in federal district court.

The refund denial was reversed by the U.S. District Court for the Southern District of New York and the Second Circuit Court of Appeals. Read opinions published in those cases here and here.

Whether not the Supreme Court issues a sweeping or narrow opinion on the rights of homosexuals, there is little question that the tax code touches everyone. After all, that’s where this case started.

Petition for Writ of Certiorari Filed in Historic Boardwalk Hall Tax Credit Case

us-supreme-courtThe taxpayers in Historic Boardwalk Hall are seeking review in the United States Supreme Court. As reported here last summer, the Third Circuit Court of Appeals reversed the Tax Court and denied the public/private partnership between the New Jersey Sports and Exposition Authority (“NJSEA”) and Pitney Bowes the benefit of historic rehabilitation tax credits because the two parties were not bona fide partners.

The petition faces an uphill battle to gain a hearing at the Supreme Court. There is no split in the Circuit Courts of Appeal on this issue and the high court seems reluctant to tackle tax matters without that prompt. The petition rightly argues that this is the first case “where the Internal Revenue Service has made a broad based challenge to the allocation of Congressionally-sanctioned federal historic rehabilitation tax credits by a partnership to a partner.” The public policy implications of the Third Circuit’s decision are broad and the impact has already been felt in the historic rehabilitation context and beyond. Many parties will be watching to see what happens with this petition.

Read the petition for writ of certiorari here:
Historic Boardwalk Hall Petition for Writ of Certiorari


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Stardust: An Anime TCG

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text:
By Ryan Noik 17 September 2019

There is no shortage of smartphones up for review this month, but one particularly notable (pun intended) drop this week on the review desk was the Samsung Note 10 Plus. It’s a device that impressed no end at the launch last month, but those hands-on times are always limited and invariably hampered by a clunky tether.

Having the device in hands gives a much truer reflect of its ergonomics and what it it is like to use the Note 10 Plus. So first impressions on that front – it feels fantastic, and somehow not as large as it seemed at the launch event. At 6.8 inches, its not small, but because it is so thin, it doesn’t feel ginormous or unwieldy, but rather very similar to its predecessor, the Note 9 (review).

There are some initial differences that I noticed right away. The power button has shifted from the right hand side to the left, which should result in less instances of inadvertently switching the device off if you are right handed. Also the Bixby button that was on the left in the Note 9 is gone.

The colour on my review unit, incidentally, is Aura Black, which is reminiscent of the deep of night. Even as the lighter colours dazzled, I like it the deep rich black as well. That’s not to say you aren’t treated to a light show – when the phone is charging or connected to your computer while at your side, you get this entrancing cyan-blue-green pulsation of colour that immediately made me want to reach for the stylus and combine those colours into an abstract. That’s for another time though.

What has remained is the terrific ease of setting the phone up and transferring your existing settings, particularly if you have a Samsung account and cloud backup. I appreciate having the layout and all the apps of a previous Samsung device seamlessly migrated across to a new one, within about 5 to 10 minutes (a bit more perhaps depending on how many apps you have on your phone). Nonetheless, it makes for a seamless start, which is fantastic.

One of the features I was particularly keen to test out was the cameras on the device. While the Note 9 had two back shooters, the Note 10 Plus borrows from the Galaxy S10 Plus, adding a wide angle shooter to the mix. More particularly, the device boasts a 12-megapixel a variable f/1.5 to f/2.4 aperture camera, a 12-megapixel f/2.1 telephoto lens (with OIS), and then a 16-megapixel ultra-wide-angle lens with an f/2.2 aperture, which is ideal for landscape, nature, travel and architecture shots.

With initial setup done, I took the phone for a leisurely walk with video through my garden to see how well it would cope with an array of greens, oranges, whites and pinks that dot my garden at the moment.

On the plus side, having the three cameras to easily shift between is a boon. As well, it seems like the Note 10 Plus doesn’t hunt for focus as much as I remember the Note 9 doing. While some of the colours seem a bit truer and not as saturated as the Note 9 tended towards, on the negative side, greens appear to be noticeably over-processed. Hopefully that is something that will be rectified in an update. Nonetheless, as for as initial forays go, I’m largely impressed.

You can see the initial video results for yourself below.

Trio of cameras, Large screen, Wide angle camera adds more versatility
Greens are overprocessed

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ROCK inhibition increased nuclear translocation of Runx2 independent of surface roughness. Quantifying landscape-level methane fluxes in subarctic Finland using a multiscale approach. TOP1 and 2, polysaccharides from Taraxacum officinale, attenuate CCl(4)-induced hepatic damage through the modulation of NF-kappaB and its regulatory mediators. Bone adaptation to a mechanical loading program significantly increases skeletal fatigue resistance. Smoking and risk of liver cirrhosis: a population-based cohort study.

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Fractionation of a serum pool from women undergoing gonadotrophin stimulation, in which inhibin levels were elevated, showed a range of bioactive and immunoactive inhibin forms over the 30-120 kDa range.(ABSTRACT TRUNCATED AT 250 WORDS) The multiple, ongoing political, religious and ethnic conflicts will require nurses to provide care to patients from other cultural groups, in some instances to people identified as adversaries to the group the nurse may represent. Mass spectrometric evaluation of neuropeptidomic profiles upon heat stabilization treatment of neuroendocrine tissues in crustaceans. These results suggest that the N-linked oligosaccharides of GLUT1 in Swiss 3T3 cells were altered by TGF-beta 1 to forms with more branched and/or repeated polylactosamines as well as with some substitution in the polylactosamines, resulting in a larger GLUT1 molecule. The effect of melatonin on the developmental potential and implantation rate of mouse embryos.

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The heptafluorobutyryl derivative was measured by packed column gas chromatography with electron-capture detection, using para-hydroxyphenylpropylamine as internal standard. Significant rates of hypertension, obesity, dyslipidemia, and sedentariness occur in children and adolescents. The theorems of MCT (concentration summation, flux summation, flux connectivity, and concentration connectivity) applicable for unbranched pathways are directly obtained by inspection of the matrix product. By contrast, bilateral transection of only the hypogastric nerves attenuated the Voc-T-elevating effect of VS, without reducing the effect of VS on elevating TFL.

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Impact of Feeding on Contaminated Prey on the Life Parameters of Nesidiocoris Tenuis (Hemiptera: Miridae) Adults. The properties and functional efficacy of the BMSCs were verified with surface marker analysis and a neurite extension test. Long-term follow-up of 120 patients after hepaticojejunostomy for treatment of post-cholecystectomy bile duct injuries: A retrospective cohort study. It was observed that with an extension of sample storage time peroxide value was growing gradually, but the dynamics of this growth varied. Various approaches exist to model the binding free energy, provided the knowledge of the 3D structures of bound and unbound molecules.

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In control rats, distension of the balloon produced an inhibitory effect on rhythmic contractions which were ultimately suppressed. Fifty-two children undergoing open heart surgery considered above-average risk based on preoperative assessment.

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Isolation of pathogenic fungi from experimentally inoculated guinea pigs. The EEG frontal imbalance of the alpha rhythm showed significant variations during the perception of the different cartoons. However, it has been rarely reported in a pediatric case with severe initial head injury. Using the same ultrasonic array to measure the orientation and perform the defect inspection offers the most practical solution. We investigated the potential of the Implicit Association Test (IAT) in this context.

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Cafeteria diet induces obesity and insulin resistance associated with oxidative stress but not with inflammation: improvement by dietary supplementation with a melon superoxide dismutase. The results show that an octanol/buffer distribution coefficient value around 3000 corresponds to an optimal transepithelial passage of drugs and that too high a lipophilicity can result in low intestinal epithelial permeability and in low oral absorption. No differences in p53 transcription, steady-state protein level, de novo synthesis, phosphorylation, or subcellular accumulation were noted. There were no clear differences by race, sex, age, occupation, or length of stay at present residence in the relative importance of distance.

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Hence, nanoparticles have been the subject of a great deal of recent studies. Two initiation sites for normal c-myc mRNA are less than 7 bases apart, downstream of a GC-rich region lacking canonical TATA and CAAT sequences. Over the last 20 years Tudor produced a series of research papers in which he used chaos theory to analyse the behaviour of arteries that underpins vasomotion. Astragaloside IV inhibited the activity of CYP1A2 in liver microsomes and influenced theophylline pharmacokinetics in rats.

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The formation of ridges and sulci that form peripherally are similar to those appearing in other epiphyses and may provide translational stability. Farm animal populations harbour rich collections of mutations with phenotypic effects that have been purposefully enriched by breeding. This paper is concerned with the design of an Incremental Radial Basis Function Network (IRBFN) by combining Linear Regression (LR) and local RBFN for the prediction of heating load and cooling load in residential buildings. Comparison of running performances and prevalence of overweight and obesity in Hungarian and Ukrainian adolescents. Is adrenergic innervation essential for maintenance of UCP in hamster BAT mitochondria?

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Notably, when interrogated for microtubule nucleation capacity, CKAP2-depleted cells showed a very unusual phenotype as early as two minutes after release from mitotic block, consisting of dispersal of newly polymerized microtubule filaments through the entire chromatin region, creating a cage-like structure. To determine the effects of a feeding assistance intervention on food and fluid intake and body weight.

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The activities of CAT increased in Group C as compared to Group B rats. This tumour is more aggressive and resistant to hormone therapy.

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Since Hsp70 was reported to be secreted by tumour cells and elevated in sera of cancer patients, serum Hsp70 has been evaluated as a potentially more robust, easily and reproducibly measured biomarker of Hsp90 inhibition as an alternative to cytosolic Hsp70. Combination of tetralogy of Fallot with absent pulmonary valve and left pulmonary artery originating from patent ductus arteriosus: A rare association in an infant. The reasons for the high individual variation could not be identified from the histological sections, and no correlation was found between MC numbers and the presence of threadworms.

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Age at diagnosis with T1D was the major predictor of detectable C-peptide 3-6 years post-diagnosis. Alternatively, overexpression or mutation of the target kinase can counteract the inhibition of oncogenic tyrosine kinases (target-dependent resistance). On a follow-up examination 3 years later these changes had disappeared in the first subject while they persisted in the second subject, when she was studied two years later. These methods have identified key genotypic-phenotypic correlations in different breast cancer subtypes that have led to the discovery of genetic dependencies that drive their behavior.

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The binding of cytochrome c to cytochrome c oxidase was measured by spectrophotometric titration of cytochrome c oxidase with cytochrome c. Here, we review recent findings demonstrating the invasive nature of GBM cancer stem cells, together with novel candidate molecules associated with both cancer stem cell biology and GBM invasion, like doublecortin and microRNAs. Idiopathic REM sleep behavior disorder in the transition to degenerative disease. Our objective was to establish a transient transfection method for primary human fibroblasts enabling functional characterization of wild-type (wt) and mutant androgen receptor (AR) plasmid constructs, corresponding to partial and complete androgen insensitivity syndrome (PAIS/CAIS). The great benefit of the autopsies conducted in our institute was demonstrated.

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Multivariate statistical analysis of quantitative serum protein data in populations of Rwanda. Overall, CISD may benefit broader functioning following exposure to work-related PTEs.

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Quantitative real-time PCR demonstrated that the expression of miR-19a in endothelial cell was markedly down-regulated by LPS stimulation. Epoxyeicosatrienoic acids (EETs) are protective in both myocardial and brain ischemia, variously attributed to activation of K(ATP) channels or blockade of adhesion molecule upregulation. The delay in AAV rescue/replication appeared to be unrelated to the adenovirus-encoded functions. This outcome would be of strong interest to individuals representing public health, biosecurity, defence forces, environmental sciences and many others. A case of Michaelis-Gutmann bodies in a healing brain infarct is described.

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Both Vav2 Y172 phosphorylation and RhoA activation were blocked by the EGFR inhibitor AG1478 and prevented in MC overexpressing kinase inactive EGFR. Phase I trial of oxaliplatin with fluorouracil, folinic acid and concurrent radiotherapy for oesophageal cancer.

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These results suggest that the smg-25A gene is specifically expressed in nerve tissues and that smg p25A plays a role in some neuronal functions. This study evaluates the impact of intraoperative music added to routine pain control measures during first trimester surgical abortion. The technique of fluorescence in situ hybridization has proven to be a very efficient methodology for gene mapping.

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tenofovir and liver toxicity treatment 2019-11-11

dialysis patients will likely end under the recent bundling of injectable medications without jeopardizing benefits of spironolactone for acne patient outcomes. Our goal is to explain the difficulties we had in the management of these patients in Dakar. We suggest that prophylactic anticoagulation is necessary only on the first 4 months following the acute onset of immobility in all neurologically impaired immobile patients regardless of their muscle tone state.

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Activation of the coagulation system and ensuing thrombin generation is dependent on an interleukin-6-induced expression of tissue factor on activated mononuclear cells and endothelial cells and is insufficiently counteracted by tissue metronidazole and alcohol in sauces factor pathway inhibitor. Contrast-enhanced chest CT revealed multiple noncalcified lymphadenopathy with supracarinal predominance in all cases. We searched our online deidentified departmental quality improvement and patient safety database for adverse outcomes associated with arthroscopic shoulder surgery performed in the beach-chair position for the 11-year period between April 2001 and November 2011, as well as our hospital-system database and a statewide database. Multi-variable binary logistic regression was performed to assess the association of variables on likelihood of cruciate rupture. Condensed esophageal images were obtained from which we derived the esophageal transit time.

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This indicates that the antidepressant characteristic of TRH is very similar to amitriptyline or that amitriptyline exerts its antidepressant effect by affecting TRH in CNS. Evidence for reconsolidation does not come solely from the behavioral level of analysis. Self-monitoring of blood glucose: a test for patients or health-care professionals? Its validity was assessed by comparing the survival of patients whose management in real practice did and did not accord with the management recommended by dark funeral attera totus sanctus tab the model. The respiratory variation in the pre-ejection period (Delta PEP) has been used to predict fluid responsiveness in mechanically ventilated patients.

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One hundred two and 94 total diagnoses were recorded in weedy and leafy seadragons, respectively. Yeast RAD3 protein binds directly to both SSL2 and SSL1 proteins: implications for the structure and function of transcription/repair factor b. Alpha-Globin-gene switching during the development of chicken embryos: expression and chromosome structure. Together with the loss of elastic fibers, e.g., tetramax dsm test online elastin, this leads to the age-related changes of the vessels.

interaction between atazanavir and tenofovir gel 2011-05-22

On the factor structure of standardized educational achievement tests. In order to explore the effect of hypersaline aniline-containing pharmaceutical wastewater on the structure of activated sludge-derived bacterial community, RAPD-PCR and PCR-DGGE techniques were used to analyze the change of bacterial community diversity triconex forte dosage index and structure during the acclimation to different concentrations of two types of wastewater.

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They include full length articles on distraction osteogenesis, imaging, extraction techniques, implants, and the management of facial pain and disorders of the TMJ including joint replacement. Also, the major species of C1P produced by ceramide kinase zefu cv syrup and honey (CERK) was found to be d(18:1/16:0) with a minority of d(18:1/24:1) and d(18:1/24:0).

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cTnI levels increased over time and etibi 500 mg were a strong marker of mortality risk. A global disaster research agenda for SCI in EQs in rehabilitation resource-scarce settings is needed to strengthen the evidence base for improvement of clinical management and outcomes for SCI EQ survivors.

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Role of cholinesterase in melanogenesis: search for a control mechanism. MED-SMA is an automated and fast method to classify binding sites. Age of onset, diagnosis, cognitive functioning, and premorbid functioning have prognostic value erythromycin metronidazole tacrolimus and pimecrolimus ointment in predicting treatment response trajectories.


text:
The Zoo-Punx

The Zoo-Punx

"The Zoo-Punx" Art Print

The "The Zoo-Punx Art Print is a Sammyfied original creation.

- Specifications -
Size: 8.5 x 11 inches
Signed and Numbered by Sammy Ruiz
Printed on semi glossy cardstock paper (thick card stock paper)

Manually printed, Sammy combines his graphic design and drawing skills to bring you an extraordinary, one of a kind piece that'll fit perfectly in your home, office, studio or workplace.


text:
How Kiwi Roo-slayers walked into history

By Daniel Gilhooly

Olsen Filipaina remembers the scene clearly, sitting in the New Zealand team’s bus as it pulled over at the bottom end of Queen St, which 35 years ago was still the country’s most bustling stretch of road.

It was was two days before the third and final Test against Australia at Carlaw Park, the same venue where the Kiwis had suffered a gutting 10-6 loss the previous Sunday.

Filipaina and his teammates had struggled to shake off the pain of John Ribot’s dagger late try.

It had clinched another series for the Kangaroos, after an equally intense 26-20 opening win at Lang Park for Wally Lewis’s star-stacked team.

All week, Kiwis coach Graham Lowe had tried everything to lift his men for the dead rubber.

But balls were dropped at training. Heads were down.

Filipaina was among those who wondered if Lowe was losing his marbles when he directed the bus driver into a busy CBD and asked his players to disembark.

“He told us to walk down Queen St and back up again,” Filipaina told AAP.

“We were like ‘no, this is not happening’.

“We’d lost the series and we thought everyone would hate us. So no one moved.

“Lowey lost it and said ‘get the f*** out of the bus’.”

The reaction of shoppers and business people was something Filipaina still remembers.

Rather than shun the sheepish players, the public showered them with calls of support and pats on the backs as a pied-piper mentality took hold.

“They were following us, even though we’d lost,” Filipaina said.

“I’ve never experienced anything like that, none of us had.

“It’s amazing because we were fully against doing it.”

Lowe’s masterstroke instilled an unshakeable sense of self-belief and Filipaina was almost unsurprised by what followed.

The Kiwis, featuring only a handful of players familiar to the Australian league fraternity, produced a memorable 18-0 shutout that instantly made some players household names.

Mark Graham and Kurt Sorenson led a fierce pack display.

However, it was the magic of unheralded halves Clayton Friend and Filipaina and the sight of prop Kevin Tamati ripping off his jersey in a post-match haka that seared themselves into iconic Kiwi sporting imagery.

Mullet-haired tearaway Friend was the Auckland meat worker who zipped in for two of their three tries while Filipaina cut the bemused visitors open with a varied kicking game, blending it with his tackle-busting exploits from the first two Tests.

In the space of three games, Filipaina entered league folklore as the chunky playmaker plucked from reserve grade who outplayed the legendary Lewis before returning home to resume his Sydney rubbish collection run.

Filipaina, who has just brought up 40 straight years “on the bins” in West Ryde, said Carlaw Park sits among his fondest memories.

To him, it also marked twin turning points – in both Kiwi sport and international rugby league.

Unfettered celebrations and the earlier scenes on Queen St were signs of a changing tide in New Zealand.

The 13-man game was making inroads on its 15-a-side counterpart, with rugby union mired in acrimony over the merits of the All Blacks touring South Africa.

“Rugby had always ruled back home but for some reason that (league) series captured everyone’s imagination,” Filipaina said.

“Even talking to a lot of ex-All Blacks, it was amazing how they all watched it and how it was covered, which was unheard of until that ’85 series.

“And nobody in Australia gave us a hope.

“They thought they’d just just run away with it because they were so used to doing it but now there was a team who could go toe-to-toe.”

Interest in the series exploded after the infamous sideline fight between Tamati and Australian prop Greg Dowling as both players were headed to the sin bin during the first Test.

Such raw rivalry opened eyes and minds in Australia, according to Filipaina.

That and the sight of a team comprising players of mostly Maori and Pacific Island heritage holding their own against superstars like Lewis, Brett Kenny and Steve Roach.

Filipaina feels that it laid the foundation for the proliferation of ethnic minorities in the NRL.

And for the 62-year-old, the series had intense personal meaning as his Sydney career had stuttered until that point.

“I’d been over since 1980 and copped a lot of racism,” he said.

“I set myself a goal, to outplay the best that they had over here but I found myself in reserve grade more than I wanted.

“It was Lowey who had the faith in me, which meant everything. He told me not to hold back.

“I thought I outplayed Wally and at the same time kept the fans entertained.

“That’s what made it for me.”

Australian Associated Press


text:
Musical Westerns

Nicholas Chennault ~ February 19, 2015

Big Budget Musical Westerns

Or are they western musicals?  The two movie genres of musicals and westerns make for an uneasy mix (see, for example, the ballet sequence in Oklahoma!), but it has been done several times.  It appears to have been most successful in the early 1950s, when Howard Keel was the king of the mixture, partnering with Betty Hutton (Annie Get Your Gun), Doris Day (Calamity Jane) and Jane Powell (Seven Brides for Seven Brothers).  Some of the biggest names in the American musical theater, such as Rodgers and Hammerstein and Lerner and Leowe, tried their hand at these.  Finally, as big musicals were fading from cinematic favor in the late 1960s, one of the last of them was Paint Your Wagon.  For hard-core fans of westerns, these are not usually the sort of thing they like, even if they do star Clint Eastwood and Lee Marvin.

Some westerns have a significant musical number, usually provided by a dance hall performer, like “See What the Boys in the Back Room Will Have” sung by Marlene Dietrich in Destry Rides Again (1939) or “Some Sunday Morning” sung by Alexis Smith in San Antonio (1945).  But they don’t have enough of them to qualify as musicals.  Howard Hawks liked to throw in an occasional musical number as an indication of male bonding, as he did with the duet featuring Dean Martin and Ricky Nelson in Rio Bravo.  But musicals weren’t really his genre, although he had an unusually wide range as a director.

Marlene Dietrich as Frenchy in Destry Rides Again: “See What the Boys in the Back Room Will Have.”

Alexis Smith as Jeanne Star in San Antonio: “Some Sunday Morning.”

Girl of the Golden West (1938).  Nelson Eddy is an improbable Mexican bandit and Jeannette Macdonald his romantic interest in old California.

Go West, Young Lady (1941).  This comedy/musical follows the new sheriff (Glenn Ford) in Headstone, as he romances the niece (Penny Singleton) of the owner of the Crystal Palace saloon.  Ann Miller sings and dances as the principal entertainer at the saloon.  And Bob Wills and his Texas Playboys show up as well.  Some of the songs are by Sammy Cahn and Saul Chaplin.

Belle of the Yukon (1944).  Set in the gold-rush Yukon in northwestern Canada at the turn of the last century, most of the music is provided by a young and dark-haired Dinah Shore as a dance hall entertainer.  The main action is provided by stars Randolph Scott and Gypsy Rose Lee.

The Harvey Girls (1946).  Not much of a western, but it is set in the southwest as the railroads extended into that part of the country.  And what list of musicals would be complete without Judy Garland somewhere on it?

Two Guys from Texas (1948).  Two vaudevillians (Dennis Morgan and Jack Carson) on the run from crooks try to pass themselves off as cowboys.  With Dorothy Malone.

Annie Get Your Gun (1950). Judy Garland was originally slated to star in this, but her star was just beginning to fade at MGM and the role of Annie Oakley went to Betty Hutton in the film.  She and Howard Keel as Frank Butler cavort their way through Buffalo Bill’s Wild West show.

Calamity Jane:  Which is the real one?

Calamity Jane (1953).  In appearance, it would be hard to get farther from the actual Martha Jane Canary of Deadwood, Dakota Territory, than Doris Day.  And Howard Keel doesn’t look or act much like Wild Bill Hickok, either, but in 1953 you couldn’t make a musical movie based in the west without him.

Seven Brides for Seven Brothers (1954).  Set in Oregon in 1850, this is one of the biggest hits of Howard Keel’s career, as he plays Adam, the oldest of the seven brothers, who marries Jane Powell and inspires his six brothers to abduct their own intended brides.

Oklahoma! (1955).  One of the first of the string of successful Rodgers and Hammerstein musicals on Broadway, this took its time making it to film with Gordon McCrae and Shirley Jones.

Paint Your Wagon (1969).  Set in gold rush northern California of 1850, Lee Marvin and Clint Eastwood demonstrate that while they rank among the best actors in westerns, they’re not entirely comfortable in a musical, especially when they have to sing.

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Keyword Basics – Reach Ideal Clients with Keywords

keyword basics to quickly reach your clients

What are keywords?

Keywords are the words, or combinations of words (keyphrases) that cause your website to show up on search engines (such as Google, Yahoo, and Bing). They are KEY for you to understand if you want to increase traffic to your website, reach your ideal client and grow your business.

keyword basics to quickly reach your clients

This article will walk you through keyword basics to help you reach your ideal clients. The best way to use keywords is to know the words and phrases people are entering into the search bar when looking for something online.

Once you have identified the words and phrases people are likely to use in relation to your business, you’ll want to incorporate these words and phrases into the content on your site.  Adding these keywords to your blog posts isn’t enough, you’ll also want these keywords or phrases on your other pages such as: About, Services, Home etc.  The key is to make certain these keywords make sense and are relevant to the content on your site.

Keyword basics – reach ideal clients with keywords and grow your business

There’s been a bit of conflicting information as to whether or not keywords are still effective in reaching your target market. The short answer YES they are.  Here’s a little history, in the 1990s, search engines relied heavily on meta tags in order to distinguish keywords and determine site rankings in search results. However, this led to sites tagging relevant keywords en masse, but providing no content on the site to go along with the keywords (this became known as keyword stuffing and basically led to Spam sites).

Search engines caught on and have since changed their approach to using keywords. What this means for you is that, while you cannot merely stuff your site (on the front end and back end) with targeted keywords. The combination and placement of keywords is a viable way to get found in the search engines and tap into your ideal market. Studies have shown that using keywords effectively, in the content of a website, greatly increases the chances of the website showing up in searches!

Where you place your keywords is just as important as the keywords themselves.  I see so many clients get this wrong.  They’ll create a great piece of content, place it on their site, but fail to ego the extra steps to add the keywords in the back office descriptions, titles/subtitles and images.  Unfortunately, all the work they put (or paid) for a great piece of content has gone to waste.  It will not be anywhere near as effective without the proper placements of selected keywords.

While using keywords in the title of posts on your website, and in the description of your website, will go a long way to giving your website search engine visibility, you must know the keywords that will help you target your ideal market.  Which means that you need to be clear as to who your ideal client is and what that client would be searching for online.

Clarity is the foundation and if you haven’t noticed by know it is the common thread throughout my posts.  Why?  Because so many businesses get this wrong – especially entrepreneurs.

Take the time to get crystal clear on your ideal client and set the foundation before you set up your website, create content, or develop products or services.  You cannot set a strategy and work that strategy when you are not clear as to whether or not you are targeting the right market and if that market can afford what you have to offer. Remember the Internet is a noisy space. Information is jumping out left and right.  You must have a clear intention before you even start searching for appropriate keywords to target your market.

Keyword basics – which keywords can I use to reach ideal clients?

It can be difficult at times to know which keywords will most effectively bring readers your way, but one of the best things you can do is conduct searches for the content you are planning to write. As ykeyword basics - using keywords to grow your businessou use different keyword combinations, you will be able to figure out the words and word combinations people are most likely to use.  You can try various combinations of your keywords until you find ones that will be the easiest to rank for within your market.  I realize this can sound a bit overwhelming, but there is a way to streamline this process so you can found in the search engines and reach your ideal market.  I created a video tutorial that will walk you through this process, and yes, it’s free:

Studies have concluded that one of the best ways to increase your ranking in search engine searches is for others to link to your site – and the best way to make this happen is to provide valuable content! As you provide valuable content, others will link to you using the same keyword combinations you use in the content itself, (similar to Twitter hashtags) and this will help you to keep climbing higher in those ever-important search engine rankings.  The goal is to appear on page 1 not 21, applying these keyword basics can help you do just that!


text:
2012 Declared Year of Mayan Culture

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The MEXICO Report

The Congress of the State of Yucatán unanimously approved the decree declaring “2012 – Year of Mayan Culture”.

The purpose of the decree recognizing and declaring the year 2012 as “Year of the Mayan Culture”, is to set the basis so that this year could be identified at the national and international levels.

The decree also appointed a ‘Year of Mayan Culture’ Planning, Development and Promotions Committee, which will be responsible for designing the programs through which the activities, events, actions, expressions, anniversaries and other projects will be carried out to enhance and celebrate the Mayan Culture.

The Committee will be presided by the Governor of the State of Yucatan and the State Secretary of Tourism, and will promote participation by all inhabitants of the state, coordinating activities with the different municipalities, State educational and cultural institutions of the State, and the private and social sectors to assure that “2012 – Year of the Mayan Culture” is celebrated by all.

This initiative will also bring more investments to Yucatan as it recognizes the Mayan Culture at world level, always considering the integration and participation of all Yucatecans.

This decree also reinforces the activities of the State Department of Tourism, carried out under its vocation as a cultural destination at the international level; sharing, contributing and coordinating strategies with its brother and neighbour states of Campeche , Chiapas , Quintana Roo and Tabasco which together form the Mundo Maya region.  It also provides for the coordination of activities with the Federal Department of Tourism and the Mexican Tourism Promotional Council designed around the different expectations around the world of the true meaning of the year 2012; and above all in favour of the great Mayan culture, its vast ancestral knowledge, and the pride and dignity of its inhabitants.

The Mayas, Living Culture of México

“We are before the great period of our times which will reveal in all its splendour the heritage of the Mayan culture and show mankind that the men and women who live in the Mundo Maya region continue to share the wisdom of their ancestors and the time has arrived…”

Source: http://yucatan.gob.mx

Susie Albin-Najera on FacebookSusie Albin-Najera on InstagramSusie Albin-Najera on LinkedinSusie Albin-Najera on TwitterSusie Albin-Najera on Youtube
Susie Albin-Najera
Susie Albin-Najera is the creator and editor of The Mexico Report, an award winning travel blog showcasing news, deals and resources for the modern traveler. Najera is a writer, author, travel blogger, marketing and public relations specialist and producer. Najera serves on the host committee for Maestro Cares, founded by singer Marc Anthony and producer Henry Cardenas; and on the advisory board for Corazon de Vida, providing aid to children in Mexico. She is also the creator of 'The Real Heroes of Mexico' showcasing community heroes in Mexico and producer of Latino Thought Makers. Najera has been recognized by the Mexican Consulate and Mexico Tourism Board for fostering positive relations between countries and her dedication to showcasing Mexico as a premiere destination. She can be reached at info@themexicoreport.com

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text:
Goodbye, Cimzia!

The test results are in! Small Bowel X-Ray: NORMAL DEXA Bone Density Scan: NORMAL This means that I have no active disease in my small intestines. Likewise, there’s no visible damage from any previous Crohn’s flares. My small bowel is in good shape. Also, I have no permanent bone damage from any of the medications I’ve taken. Hooray! I also have the blessing of my new doctor to stop taking Cimzia, as long as I keep taking the other immunosuppressant, azathioprine. Which I’m totally cool with. It’s not going totally. . . Read More!

Tonsils, X-Rays, Bone Scans!

It’s been a very medical week here at the House of Meyer. Scott had his tonsils out last Friday. He was the oldest patient that day (although not their oldest overall — apparently they once had a 62-year-old get his tonsils out). The doctor said it was quick and easy, with very little blood loss. He’s following what appears to be a standard adult healing schedule. Days 1 and 2 were painful, but then day 3 was way worse. Days 4, 5, and 6, a lot of pain — especially. . . Read More!

Gut Doctor, Car Doctor, Throat Doctor

Gut Doctor I visisted my brand-new gastroenterologist yesterday. A recap: I was originally diagnosed with Crohn’s disease in 1997, and had been in medication-free remission since 2003. I had a Crohn’s flare in 2009, and hadn’t found a new gastroenterologist in Floriday yet, so my HMO referred me to Doctor #1. Had a colonoscopy and started on the meds that I know put me in remission (immune-suppressors), although they started me at a lower level. After 3 months, Doc#1 opted to put me on a second medication, Cimzia (one of. . . Read More!

Fortnightly Update & Photodump

It’s been almost two weeks since I’ve posted. Ack! It’s been a hustle-bustle fortnight here at the House of Meyer. Workwise, I’ve just finished a week of training for my actual job. If you’ll recall, I’ve been doing some basic greeting and luggage-hefting until they had a classroom session available. I only had to wait a month and a half to start my actual training, which is apparently fairly fast. The five days of training consisted of one day of learning the two software programs, then four days of doing. . . Read More!

Gluten-Free January

I’m taking part in Gluten-Free January, a little grassroots project that is actually something I’d been thinking about trying to put together myself. I wanted to challenge friends to try just one month gluten-free to see how much better they could feel. This makes it easy, since someone else has already set up the framework. I eat mostly gluten-free already, because it turns out that gluten can be one of the main triggers for a Crohn’s disease flare. I do occasionally splurge, but when you’re not used to eating the. . . Read More!

Colonoscopy 2010!

So a part of having Crohn’s disease is getting looked at from the inside more often than the average bear. Most people are encouraged to have a colonoscopy every 5 years starting at age 50, or age 40 if there’s a history of colon cancer in your family. Me, I get to be scoped every two years. Although this time we did it a bit early; I’ve been on a new medication for a year, and we wanted to see what kind of healing it’s been doing. So it’s actually. . . Read More!

A Multitude of Medications

Well, my gastroenterologist’s office went to bat with the drug insurance company, and my Cimzia is now covered. I won’t have to pay $1500 per dose, huzzah! And I only ended up injecting 5 days late, so there shouldn’t be any issues. I’m also able to get the prescription filled at my local pharmacy, which is SO much more convenient than mail-order. You’d think it would be the other way around, but since this is a drug that needs to be refrigerated, they send it FedEx overnight. And since it. . . Read More!

A Tale of Two Prescriptions

At the pharmacy today: Me: Hi, I have two prescriptions ready, but I’m only picking one of them up. Pharmacy Lady: Sure, can I get your name and birthdate? Me: [name, birthdate] PL: (looking at computer) And now, which one … wha … wha … WHOA, WHAT! Me: Yeah, that’s why I’m not picking that one up yet. PL: WOW. So for my Crohn’s disease, I’m currently taking two medications. One (Azasan) is a daily tablet, the other (Cimzia) is a monthly injection. I’d been getting the monthly injections via. . . Read More!

Long Time No Whine

Yes, I’ve been a terrible slacker. It’s been over a month since I last posted. But I do come by and read everyone on my list every day. I’ve been posting a lot more things of the 140-character nature; I guess I’m hooked on Facebook and Twitter. Those handsome bastards. Medically, things are looking up. The dermatoligist looked at the rash and skin biopsies and said, “I don’t know what’s wrong with you.” The rheumatologist looked at the rash and joints and blood tests and mumbled, “I don’t know what’s. . . Read More!

"40 Biopsies" will be my new band name

I know, I know … I haven’t watched American Idol yet today. I’ll get to it this afternoon. I’ve had a busy couple of days. So last week, both the dermatologist and the rheumatologist were all, “We don’t know what’s wrong with you!” The best they could come up with was either a hypersensitivity to some medication I’m taking (which isn’t it, since I haven’t been on a single medication consistently throughout this rash) or a hypersensitivity to something else going on in my body. Today I went and had. . . Read More!


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Monday, June 23, 2008

STAN WINSTON, 1946-2008

It is the sad duty of The Morlock Heights Harbinger to report the death of Stan Winston. Winston, the Oscar-winning special-effects master who created the creatures in many of our favorite movies at the Monster Shop, has died at 62 following a long battle with multiple myeloma.

Notable among Winston's works are creatures and characters for The Terminator, Aliens and Jurassic Park series of films. Winston, who worked with such fantasy stalwarts as James Cameron, Steven Spielberg and Tim Burton, for whom he created makeups for Edward Scissorhands and Batman Returns, leaves behind a legacy of over four decades' worth of special effects work. He won four Oscars under those directors for
1986's Aliens, 1992's Terminator 2: Judgment Day and Batman Returns, and 1993's Jurassic Park. Most fondly remembered here at the Monster Shop are his splendid makeups for the genre favorite The Monster Squad and the title creature of Pumpkinhead, which is considered by us to be a masterwork. His last work was with director Jon Faverau for the recent hit movie Iron Man, based on the Marvel Comics character. Winston is survived by his wife Karen; a son, daughter, brother and four grandchildren.

In pace requiescat, Mr. Winston. Thank you for everything.

Saturday, June 21, 2008

At long last, the original animated incarnation of Sabrina The Teenage Witch finally makes her very auspicious DVD debut. Genius Products, in tandem with its other Archies releases, brings you a 3-DVD set of the original Filmation animated series featuring all 31 episodes.

Sabrina made her first appearance in the Archie's Madhouse comic series and gained a fair amount of popularity, eventually spawning her own comic book. Filmation brought Sabrina to animation in the prime-time special Archie And His New Pals, and eventually spun off her own series after showcasing her as part of The Archie Comedy Hour. The resulting cartoons depict Sabrina as a resident of Riverdale and a student at Riverdale High, accompanied in her adventures by her boyfriend Harvey and her friends Spencer and Ophelia (who respectively serve Jughead and Betty functions to Harvey's Archie).

However, as our title says, Sabrina is a witch, and therefore must keep her magical abilities a secret from the Riverdale denizens. Though witches are expected to hex people, the good-natured Sabrina often uses her powers in attempts to help others or solve problems, usually with disastrous results. Most of the plots revolve around Sabrina's attempts to juggle her witchly studies and her teenage life, featuring her magical cat Salem and her two aunts, the cantankerous Hilda and the kindhearted Zelda. There is also Cousin Ambrose, a sophisticated, somewhat bon-vivant warlock who is more sympathetic to Sabrina's teenhood and occasionally aids her in her adventures, serving as a mixture of the Dr. Bombay and Uncle Arthur characters from Bewitched. The Archies crew makes regular appearances, with Reggie continuously (and unsuccessfully) trying to out Sabrina as a witch to the rest of the gang.

And of course, there are the Groovie Goolies. Yep, this set not only has all of the Sabrina episodes from her own series, but also the episodes in which everyone's favorite gang of maladroit monsters made their first appearances. Mixing the Goolies, the Archies and Sabrina together creates a special blend of comic chaos, and these episodes do not disappoint. As a special feature, the set includes the first episode of The Archie And Sabrina Surprise Package, in which Archie, Sabrina and the gang work together to solve a mystery at Riverdale. (Will this series be a future DVD release? Only time will tell.)

The set is colorfully packaged, though not in a clear slipcase like the other Archies releases, and the artwork is of the usual excellent standard. The episodes appear to be sourced from the best materials, showing clear pictures and few signs of aging. The DVD holder is a bit difficult to operate at first (the first two discs are overlapped, placing the click-tabs on the sides rather than in the middle), so examine carefully rather than tear into it.

Pick up this set if you're an Archies or Sabrina fan, and pair it with the Groovie Goolies set for the right mix of supernatural Saturday-Morning silliness. You'll see her tug her ear... and you'll see your blues disappear. Count on it.