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Homepage of Tel Aviv University > Prof. Naphtali Savion
Prof. Naphtali Savion
Emeritus in Eye Institute (Goldschleger)
מכון עיניים ע"ש גולדשלגר אמריטוס
Email: eyeres@tauex.tau.ac.il
Professor (Emeritus) of Clinical Biochemistry, Department of Human Molecular Genetics and Biochemistry and Goldschleger Eye Research Institute, Sackler Faculty of Medicine
Novel Antioxidant for Treatment of Age-related Degenerative Diseases
We are studying the potential of S-allylmercapto-N-acetylcysteine (ASSNAC) a newly developed derivative of allicin (the active component in garlic) to serve as a treatment for oxidative stress associated degenerative diseases. The research involves cell biology tools and animal models.
The following specific subjects are studied:
Demonstrating the capacity of ASSNAC to activate the transcription factor Nrf2 resulting in up-regulation of the antioxidant cellular mechanisms that increases the protective capacity of cells against reactive oxygen species. The research is done using cells in culture and c. elegans nematodes models.
Testing the potential of ASSNAC to attenuate the clinical manifestations of neurodegenerative diseases, osteoporosis, retinal degenerating diseases and cataract using animal models.
N. Savion, S. Dahamshi, M. Morein, S. Kotev-Emeth. S-Allylmercapro-N-Acetylcysteine Attenuates the Oxidation-Induced Lens Opacification and Retinal Pigment Epithelial Cell Death In Vitro. Antioxidants, 8:25, 2019. [I.F. 4.520] 10.3390/antiox8010025
N. Savion, A. Levine, S. Kotev-Emeth, U. Bening Abu-Shach, L. Broday. S-allylmercapto-N-acetylcysteine protects against oxidative stress and extends lifespan in Caenorhabditis elegans. PLOS One, 13(3):e0194780. 2018. 10.1371/journal.pone.0194780
Budnik, B. Shenkman, H. Hauschner, I. Zilinsky, N. Savion. Role of heterotrimeric G proteins in platelet activation and clot formation in platelets treated with integrin αIIbβ3 inhibitor. Platelets, 29(3):265-269, 2017. (DOI: 10.1080/09537104.2017.1295136)
D. Ben-Zvi, N. Savion, F. Kolodgie, A. Simon, S. Fisch, K. Schäfer, N. Bachner-Hinenzon, X. Cao, A. Gertler, G. Solomon, E. Kachel, E. Raanani, J. Lavee, S. Kotev Emeth, R. Virmani, F.J. Schoen, J. Schneiderman. Local application of leptin antagonist attenuates Angiotensin II-induced ascending aortic aneurysm and cardiac remodeling. J. Am. Heart Assoc. 5(5):e003474; 2016. (doi: 10.1161/JAHA.116.003474).
Budnik, B. Shenkman, N. Savion. Role of G protein signaling in formation of the fibrin(ogen)–integrin αIIbβ3–actin cytoskeleton complex in platelets. Platelets, 27(6):563-575, 2016. (DOI: 10.3109/09537104.2016.1147544)
Budnik, B. Shenkman, N. Savion. Synergistic effect of signaling from receptors of soluble platelet agonists and outside-in signaling in formation of a stable fibrinogen–integrin αIIbβ3–actin cytoskeleton complex. Thromb. Res. 135:114–120, 2015. (http://dx.doi.org/10.1016/j.thromres.2014.10.005)
N. Savion, N. Izigov, M. Morein, S. Pri-Chen, S. Kotev-Emeth. S-Allylmercapto-N-acetylcysteine (ASSNAC) protects cultured nerve cells from oxidative stress and attenuates experimental autoimmune encephalomyelitis. Neurosci. Lett. 583:108-113, 2014. 10.1016/j.neulet.2014.09.034
I. Ben Aharon, H. Bar Joseph, M. Tzabari, B. Shenkman, N. Farzam, M. Levi, R. Shalgi, S.M. Stemmer, N. Savion. Doxorubicin-induced vascular toxicity - Targeting potential pathways may reduce procoagulant activity. PLOS ONE, 8(9): e75157, 2013. (doi:10.1371/journal.pone.0075157)
M. Tao, P. Yu, B.T. Nguyen, B. Mizrahi, N. Savion, G. Sukhova, F.D. Kolodgie, R. Virmani, C.K. Ozaki, J. Schneiderman. Locally Applied Leptin Induces Regional Aortic Wall Degeneration in ApoE Deficient Mice Preceding Aneurysm Formation. Arterioscler. Thromb. Vasc. Biol. 33(2):311-20, 2013. (doi:10.1161/ATVBAHA.112.300543.)
J. Schneiderman, K. Schaefer, F.D. Kolodgie, N. Savion, S. Kotev-Emeth, R. Dardik, A.J. Simon, M. Halak, C. Pariente, I. Engelberg, S. Konstantinides, R. Virmani. Leptin Locally Synthesized in Carotid Atherosclerotic Plaques may be Associated with Lesion Instability and Cerebral Emboli. J. Am. Heart Assoc. September 4, 2012; 1: e001727. (doi:10.1161/JAHA.112.001727).
S. Mendelboum Raviv, K. Szekeres-Csiki, A. Jenei, J. Nagy, B. Shenkman, N. Savion, J. Harsfalvi. Coating conditions matter to collagen matrix formation regarding von Willebrand factor and platelet binding. Thromb. Res. 129: e29–e35, 2012. (doi:10.1016/j.thromres.2011.09.030)
N. Izigov, N. Farzam, N. Savion. S-allylmercapto-N-acetylcysteine up-regulates cellular glutathione and protects vascular endothelial cells from oxidative stress. Free Radic. Biol. Med. 50: 1131–1139, 2011. (DOI:10.1016/j.freeradbiomed.2011.01.028)
L. Horev-Azaria, S, Eliav, N. Izigov, S. Pri-Chen, D. Mirelman, T. Miron, A. Rabinkov, M. Wilchek, J. Jacob-Hirsch, N. Amariglio, N. Savion. Allicin Up-Regulates Cellular Glutathione Level in Vascular Endothelial cells. Eur. J. Nutrition, 48: 67-74, 2009. (DOI:10.1007/s00394-008-0762-3)
N. Geffen, M. Topaz, L. Kredy-Farhan, I. Barequet, N. Farzam, E.I. Assia, N. Savion. Phacoemulsification-induced injury in corneal endothelial cells is mediated by apoptosis: a novel in-vitro model. J. Cataract Refract. Surg., 34: 2146-2152, 2008. (DOI:10.1016/j.jcrs.2008.08.024)
B. Shenkman, S. Matetzky, P. Fefer, H. Hod, Y. Einav, A. Lubetsky, D. Varon, N. Savion. Variable responsiveness to clopidogrel and aspirin among patients with acute coronary syndrome as assessed by platelet function tests. Thromb. Res., 122: 336-345, 2008. (DOI:10.1016/j.thromres.2007.10.018)
S. Pitaru, M. Noff, L. Blok, E. Nir, S. Pitaru, A. Goldlust, N. Savion. Long-term efficacy of a novel ribose-cross-linked collagen dermal filler: A histologic and histomorphometric study in an animal model. Dermatologic Surgery 33(9): 1045-1053: 2007. (DOI:10.1111/j.1524-4725.2007.33218.x)
N. Savion, D. Varon. Impact - The Cone and Plate(let) Analyzer: Testing Platelet Function and Anti-Platelet Drug Response. J. Pathophysiol. Haemost. Thromb. 35: 83-88, 2006. (DOI:10.1159/000093548)
Y. Porat, S. Porozov, D. Belkin, D. Shimoni, Y. Fisher, A. Belleli, D. Czeiger, W. F. Silverman, M. Belkin, A. Battler, V. Fulga, N. Savion. Isolation of an Adult Blood-Derived Progenitor Cell Population Capable of Differentiation into Angiogenic, Myocardial and Neural Lineages. Brit. J. Haematol. 135: 703-714; 2006. (DOI:10.1111/j.1365-2141.2006.06344.x)
A. Solpov, B. Shenkman, Y. Vitkovsky, G. Brill, A. Koltakov, N. Farzam, D. Varon, I. Bank, N. Savion. Platelets Enhance CD4+ Lymphocyte Adhesion to Extracellular Matrix under Flow Conditions: Role of Platelet Aggregation, Integrins, and non-Integrin Receptors. Thromb. Haemost. 95: 815-821, 2006. (DOI:10.1160/TH05-07-0524)
S. Matetzky, B. Shenkman, V. Guetta, M. Shechter, R. Bienart, I. Goldenberg, I. Novikov, H. Pres, N. Savion, D. Varon, H. Hod. Clopidogrel Resistance Is Associated With Increased Risk of Recurrent Atherothrombotic Events in Patients With Acute Myocardial Infarction. Circulation 109: 3171-3175, 2004. (DOI:10.1161/01.CIR.0000130846.46168.03)
S. Kotev-Emeth, S. Pitaru, S. Pri-Chen, N. Savion. Establishment of a rat long-term culture expressing the osteogenic phenotype: dependence on Dexamethasone and FGF-2. Connective Tissue Res, 43: 606-612, 2002. (DOI:10.1080/03008200290001339)
N. Savion, B. Shenkman, I. Tamarin, R. Dardik, D. Varon. Transient adhesion refractoriness of platelets under flow conditions: The role of partial activation and microaggregate formation in controlling thrombus expansion. Brit. J. Haematol. 112: 1055-1061, 2001. (DOI:10.1046/j.1365-2141.2001.02657.x)
R. Dardik, D. Varon, I. Tamarin, A. Zivelin, O. Salomon, B. Shenkman, N. Savion. Homocysteine and oxidized low density lipoprotein enhance platelet adhesion to endothelial cells under flow conditions: Distinct mechanisms of thrombogenic modulation. Thromb. Haemost. 83:338-344, 2000.
D. Varon, R. Dardik, B. Shenkman, S. Kotev-Emeth, N. Farzame, I. Tamarin, N. Savion. A new method for quantitative analysis of whole blood platelet interaction with extracellular matrix under flow conditions. Thromb. Res. 85:283-294, 1997. (DOI:10.1016/S0049-3848(97)00014-5)
A. Battler, M. Scheinowitz, A. Bor, D. Hasdai, Z. Vered, E. Di Segni, N. Varda-Bloom, D. Nass, S. Engelberg, M. Eldar, M. Belkin, N. Savion. Intracoronary injection of basic fibroblast growth factor enhances angiogenesis in infarcted swine myocardium. J. Am. Coll. Cardiol. 22: 2001-2006, 1993.
S. Pitaru, S. Kotev-Emeth, D. Noff, S. Kaffuler, N. Savion. Effect of basic fibroblast growth factor on the growth and differentiation of adult stromal bone marrow cells: enhanced development of mineralized bone-like tissue in culture. J. Bone Mineral Res. 8: 919-929, 1993.


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To Live Long, Write for Children: Remembering Charlotte Zolotow
A Wonderful New Year's Resolution from Ursula Nordstrom, Unheralded Patron Saint of Modern Childhood
How Ursula Nordstrom, the Greatest Patron Saint of Modern Childhood Stood, Up for Creativity Against Commercial Cowardice
Conjuring Cohesion and Purpose: How Ursula Nordstrom Cultivated Maurice Sendak's Genius
"That is the creative artist — a penalty of the creative artist — wanting to make order out of chaos."
The great Maurice Sendak endures as one of the most beloved authors of literature for children the world has ever known, and yet without the care and support of legendary mid-century children's book editor and reconstructionist Ursula Nordstrom (February 2, 1910–October 11, 1988), who brought to life such timeless classics as Margaret Wise Brown's Goodnight Moon (1947), E. B. White's Charlotte's Web (1952), and Shel Silverstein's The Giving Tree (1964), he may have always remained the insecure young artist he once was. From Dear Genius: The Letters of Ursula Nordstrom (public library) — the same wonderful tome that gave us Nordstrom's witty, wise, and prescient 1953 letter on the state of publishing — comes this remarkably heart-warming letter Nordstrom sent young Sendak, who had written her full of self-doubt as he was setting out to illustrate a children's adaptation of Nikolenka's Childhood by Tolstoy. Amidst the toxic mythology of the self-publishing era, the missive illustrates the life-changing role of an extraordinary editor who transcends her professional role to be part friend, part psychotherapist, part sage, and wholly the kind of extraordinary celebrator amplifying the author's talent and lifting his spirit that made Nordstrom who she was and who any great editor ought to be.
She begins by reminding young Sendak that there are many kinds of genius and an artist could benefit from a more dimensional definition:
Dear Maurice,
Your cabin by the lake, and your own boat, sound fine. Please remember that the moon will be full on Friday, the 25th, and take a look at it. It should be beautiful over Lake Champlain.
I loved your long letter and hope it clarified some things for you to write it. Sure, Tolstoy and Melville have a lot of furniture in their books and they also know a lot of facts ("where the mouth of a river is") but that isn't the only sort of genius, you know that. You are more of a poet in your writing, at least right now. Yes, Tolstoy is wonderful (his publisher asked me for a quote) but you can express as much emotion and "cohesion and purpose" in some of your drawings as there is in War and Peace. I mean that. You write and draw from the inside out — which is why I said poet.
Nikolenka's Childhood by Leo Tolstoy, illustrated by Maurice Sendak (1963)
In assuaging Sendak's anxiety about self-absorption, Nordstrom adds to history's most memorable meditations on art in a sentiment philosopher Martha Nussbaum would come to echo in her admonition against despising one's inner world, and offers an amusingly accurate micro-critique of Moby-Dick:
I was absorbed when I read you had "the sense of having lived one's life so narrowly — with eyes and senses turned inward. An actual sense of the breadth of life does not exist in me. I am narrowly concerned with me… All I will ever express will be the little I have gleaned of life for my own purposes." But isn't that what every fine artist-writer ever expressed? If your expression is now more an impressionist one that doesn't make it any less important, or profound. That whole passage in your letter was intensely interesting to me. Yes, you did live "with eyes and senses turned inward" but you had to. Socrates said "Know thyself." And now you do know yourself better than you did, and your work is getting richer and deeper, and it has such an exciting, emotional quality. I know you don't need and didn't ask for compliments from me. These remarks are not compliments — just facts.
The great Russians and Melville and Balzac etc. wrote in another time, in leisure, to be read in leisure. I know what you mean about those long detailed rich novels — my god the authors knew all about war, and agriculture, and politics. But that is one type of writing, for a more leisurely time than ours. You have your own note to sound, and you are sounding it with greater power and beauty all the time. Yes, Moby Dick is great, but honestly don't you see great gobs of it that could come out? Does that offend you, coming from a presumptuous editor? I remember lines of the most piercing beauty (after he made a friend there was something beautiful about "no more would my splintered hand and shattered heart be turned against the wolfish world.") But there are many passages which could have been cut. But I wander…
In a beautiful passage that eloquently captures what we already know about genius — that without discipline and work ethic, creativity is a hapless muse, but also that emotional excess is critical for creativity — Nordstrom assures Sendak that the best cure for his creative block is simply showing up, again and again:
You wrote "my world is furniture-less. It is all feeling." Well feeling (emotion) combined with an artist's discipline is the rarest thing in the world. You love and admire the work of some other contemporary artists and writers today but really, think how few of them have any vigorous emotional vitality? What you have is RARE. You also wrote "Knowledge is the driving force that puts creative passion to work" — a true statement, and also very well put. But it would include self knowledge for some as well as knowledge of facts for others. (Is this English I'm writing? I need an editor.)
You reminded me that you are 33. I always think 29, but OK. Anyhow, aren't the thirties wonderful? And 33 is still young for an artist with your potentialities. I mean, you may not do your deepest, fullest, richest work until you are in your forties. You are growing and getting better all the time. I hope it was good for you to write me the thoughts that came to you. It was very good for me to read what you wrote, and to think about your letter. I'm sorry you have writers cramp as you put it but glad that you're putting down "pure Sendakian vaguery" (I think you invented that good word). The more you put down the better and I'll be glad to see anything you want to show me. You referred to your "atoms worth of talent." You may not be Tolstoy, but Tolstoy wasn't Sendak, either. You have a vast and beautiful genius.
Like beloved novelist Isabel Allende, who famously asserted that what moves her to write is the desire to bring a sense of order to the chaos of life, Nordstrom reminds Sendak that this longing is the greatest blessing — even when it feels like a curse — of the creative artist:
You wrote "It would be wonderful to want to believe in God. The aimlessness of living is too insane." That is the creative artist — a penalty of the creative artist — wanting to make order out of chaos. The rest of us plain people just accept disorder (if we even recognize it) and get a bang out of our five beautiful senses, if we're lucky. Well, not making any sense but will send this anyhow.
After wishing young Maurice a wonderful vacation and signing, Nordstrom ends the letter with an infinitely heartening postscript:
You know one of these days you'll go back to Old Potato*, or a version of that situation, and it will have "cohesion and purpose" and will have so many universal emotions within its relatively simple framework. Love, fear, acceptance, rejection, re-assurance, and growth. No more for now.
Two years later, Sendak's Where The Wild Things Are, for which he remains best-known and which Nordstrom edited, was published.
Dear Genius, which brims with Nordstrom's legendary heart and wit, features much more of her correspondence with Sendak — who, fittingly, drew Nordstrom's portrait on the cover of the book. Complement it with Sendak's posthumous love letter to the world, his unreleased drawings and intaglio prints, this illustrated adaptation of Terry Gross's moving conversation with the author, and the very last interview with him — by Colbert, no less.
* Sendak's uncompleted manuscript for a novel set in Brooklyn about the friendship between a little boy nicknamed "Old Potato" and a gentle solitary man who lived in the neighborhood.
Painting by Lisa Congdon for The Reconstructionists project
https://www.brainpickings.org/2013/06/10/ursula-nordstrom-letter-maurice-sendak/
artbookscreativityculturelettersMaurice SendakphilosophypsychologyUrsula Nordstrom

redpajama_set_name: RedPajamaCommonCrawl


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The adult Broadway cast (Dick, Paul Lynde, Maureen Stapleton) who recreated their roles for the film version of Bye Bye Birdie (1963) were generally disappointed in the film. It was felt that director George Sidney placed far too much focus on Ann-Margret's teen role, a role that was secondary in the stage hit. Ann-Margret was at the time experiencing a meteoric rise in films.
By March 1882, Mauve appears to have gone cold towards Van Gogh, and stopped replying to his letters.[72] He had learned of Van Gogh's new domestic arrangement with an alcoholic prostitute, Clasina Maria "Sien" Hoornik (1850–1904), and her young daughter.[73] Van Gogh had met Sien towards the end of January 1882, when she had a five-year-old daughter and was pregnant. She had previously borne two children who died, but Van Gogh was unaware of this;[74] on 2 July, she gave birth to a baby boy, Willem.[75] When Van Gogh's father discovered the details of their relationship, he put pressure on his son to abandon Sien and her two children. Vincent at first defied him,[76] and considered moving the family out of the city, but in late 1883, he left Sien and the children.[77]
Van Gogh created more than 43 self-portraits between 1885 and 1889.[230][note 13] They were usually completed in series, such as those painted in Paris in mid-1887, and continued until shortly before his death.[231] Generally the portraits were studies, created during introspective periods when he was reluctant to mix with others, or when he lacked models, and so painted himself.[223][232]
Van Dyke was born on December 13, 1925, in West Plains, Missouri,[4] to Hazel Victoria (née McCord; 1896 – 1992), a stenographer, and Loren Wayne "Cookie" Van Dyke (1898–1976), a salesman.[5][6][7] He grew up in Danville, Illinois. He is the older brother of actor Jerry Van Dyke (1931–2018), who is best known for a role on the TV series Coach. Van Dyke has Dutch, English, Irish, and Scottish ancestry,[8] with a family line that traces back to Mayflower passenger John Alden.[9]
There was interest from a dealer in Paris early in 1885.[86] Theo asked Vincent if he had paintings ready to exhibit.[87] In May, Van Gogh responded with his first major work, The Potato Eaters, and a series of "peasant character studies" which were the culmination of several years of work.[88] When he complained that Theo was not making enough effort to sell his paintings in Paris, his brother responded that they were too dark, and not in keeping with the bright style of Impressionism.[85] In August his work was publicly exhibited for the first time, in the shop windows of the dealer Leurs in The Hague. One of his young peasant sitters became pregnant in September 1885; Van Gogh was accused of forcing himself upon her, and the village priest forbade parishioners to model for him.[89]
Categories: 1925 birthsLiving people20th-century American male actors20th-century American singers21st-century American male actors21st-century American singers21st-century American non-fiction writers21st-century PresbyteriansAmerican baritonesAmerican male comedians20th-century American comediansAmerican male dancersAmerican male film actorsAmerican male musical theatre actorsAmerican male television actorsAmerican male voice actorsAmerican male non-fiction writersAmerican memoiristsAmerican army personnel of World War IIAmerican people of Dutch descentAmerican people of English descentAmerican people of Irish descentAmerican people of Scottish descentAmerican PresbyteriansAmerican tap dancersAmerican animatorsCalifornia DemocratsDaytime Emmy Award winnersDick Van DykeGrammy Award winnersHanna-Barbera peopleJamie Records artistsMale actors from IllinoisMale actors from Los Angeles County, CaliforniaMale actors from MissouriMilitary personnel from IllinoisMusicians from Los Angeles County, CaliforniaSingers from MissouriOutstanding Performance by a Lead Actor in a Comedy Series Primetime Emmy Award winnersPeople from Danville, IllinoisPeople from West Plains, MissouriScreen Actors Guild Life Achievement AwardSingers from CaliforniaSingers from IllinoisTelevision producers from CaliforniaTony Award winnersUnited States Army Air Forces soldiersVan Dyke familyWriters from CaliforniaWriters from IllinoisWriters from MissouriTelevision producers from New York CityTelevision producers from Illinois21st-century American comedians
Van Dyke publicly endorsed Bernie Sanders as his choice for the Democratic candidate in the 2016 US presidential election. Van Dyke, a New Deal Democrat, had not actively campaigned for a candidate since Eugene McCarthy in 1968.[59] In July 2016, Van Dyke said of Donald Trump, "He has been a magnet to all the racists and xenophobes in the country, I haven't been this scared since the Cuban Missile Crisis. I think the human race is hanging in a delicate balance right now, and I'm just so afraid he will put us in a war. He scares me."[60]
Join us as The GRAMMY Museum welcomes television, Broadway and film star Dick Van Dyke, along with his lively, talented a cappella group, The Vantastix. Not long after a chance meeting in a Malibu coffee shop in 2000, Dick Van Dyke teamed up with vocalists Eric Bradley, Bryan Chadima and Mike Mendyke to form Dick Van Dyke & The Vantastix. Hosted by Executive Director, Robert Santelli, hear Dick in conversation about his career, before the group, who continues to participate in benefits and children's events across the country, performs selections from their most recent release Put on a Happy Face.
Dick Van Dyke was born Richard Wayne Van Dyke in West Plains, Missouri, to Hazel Victoria (McCord), a stenographer, and Loren Wayne Van Dyke, a salesman. His younger brother is entertainer Jerry Van Dyke. His ancestry includes English, Scottish, German, Swiss-German, and Dutch. Although he'd had small roles beforehand, Van Dyke was launched to ... See full bio »
The original version of the Vans skateboard logo was designed in Costa Mesa, California in the 1970s by Mark Van Doren at the age of 13. The son of then President and co-owner James Van Doren, Mark designed the logo as a stencil to be spray painted on his skateboards. Initially introduced for the heel tab on an early Vans' skateboard shoe, the Style 95, this original Vans skateboard logo is an important part of Vans history."[citation needed]
Theo criticised The Potato Eaters for its dark palette, which he thought unsuitable for a modern style.[206] During Van Gogh's stay in Paris between 1886 and 1887, he tried to master a new, lighter palette. His Portrait of Père Tanguy (1887) shows his success with the brighter palette, and is evidence of an evolving personal style.[207] Charles Blanc's treatise on colour interested him greatly, and led him to work with complementary colours. Van Gogh came to believe that the effect of colour went beyond the descriptive; he said that "colour expresses something in itself".[208][209] According to Hughes, Van Gogh perceived colour as having a "psychological and moral weight", as exemplified in the garish reds and greens of The Night Cafe, a work he wanted to "express the terrible passions of humanity".[210] Yellow meant the most to him, because it symbolised emotional truth. He used yellow as a symbol for sunlight, life, and God.[211]
Van Gogh and Gauguin visited Montpellier in December 1888, where they saw works by Courbet and Delacroix in the Musée Fabre.[135] Their relationship began to deteriorate; Van Gogh admired Gauguin and wanted to be treated as his equal, but Gauguin was arrogant and domineering, which frustrated Van Gogh. They often quarrelled; Van Gogh increasingly feared that Gauguin was going to desert him, and the situation, which Van Gogh described as one of "excessive tension", rapidly headed towards crisis point.[136]
The same thing happened at the Church of Belgium: In the winter of 1878, van Gogh volunteered to move to an impoverished coal mine in the south of Belgium, a place where preachers were usually sent as punishment. He preached and ministered to the sick, and also drew pictures of the miners and their families, who called him "Christ of the Coal Mines."
Van Gogh learned about Fernand Cormon's atelier from Theo.[107] He worked at the studio in April and May 1886,[108] where he frequented the circle of the Australian artist John Peter Russell, who painted his portrait in 1886.[109] Van Gogh also met fellow students Émile Bernard, Louis Anquetin and Henri de Toulouse-Lautrec – who painted a portrait of him in pastel. They met at Julien "Père" Tanguy's paint shop,[108] (which was, at that time, the only place where Paul Cézanne's paintings were displayed). In 1886, two large exhibitions were staged there, showing Pointillism and Neo-impressionism for the first time, and bringing attention to Georges Seurat and Paul Signac. Theo kept a stock of Impressionist paintings in his gallery on boulevard Montmartre, but Van Gogh was slow to acknowledge the new developments in art.[110]
In April 1876 he returned to England to take unpaid work as a supply teacher in a small boarding school in Ramsgate. When the proprietor moved to Isleworth in Middlesex, Van Gogh went with him.[35][36] The arrangement did not work out and he left to become a Methodist minister's assistant.[37] His parents had meanwhile moved to Etten;[38] in 1876 he returned home at Christmas for six months and took work at a bookshop in Dordrecht. He was unhappy in the position and spent his time doodling or translating passages from the Bible into English, French and German.[39] He immersed himself in religion, and became increasingly pious and monastic.[40] According to his flatmate of the time, Paulus van Görlitz, Van Gogh ate frugally, avoiding meat.[41]
In despair of ever being able to overcome his loneliness or be cured, van Gogh shot himself. He did not die immediately. When found wounded in his bed, he allegedly said, "I shot myself.…I only hope I haven't botched it." That evening, when interrogated by the police, van Gogh refused to answer questions, saying, "What I have done is nobody else's business. I am free to do what I like with my own body."
Vincent Van Gogh's life was a short one but almost three years of it were spent in Britain. A big new exhibition at Tate Britain in London brings together 50 of his pictures - including some masterpieces - to show how life in the capital and the art scene in Britain - influenced the young artist. And how he in turn influenced British artists such as Francis Bacon.
I had a fine experience regarding the sale (nothing to write home about) and the delivery people were very nice. However, the couch I bought 2 years ago is quite literally falling apart. We use this couch every day, but it's not like we're jumping on it! The wood holding up the cushions is coming through the bottom of the couch. This is simply poor quality furniture.
Nevertheless, the twelve customers selected the colors and styles they desired, and were asked to return later in the afternoon to pick up their purchases. Paul Van Doren and Lee then rushed to the factory to manufacture the selected shoes. When the customers returned that afternoon to pick up their shoes, Paul Van Doren and Gordon C. Lee realized that they had forgotten to maintain a cash reserve to provide change to customers. The customers were therefore given the shoes and asked to return the following day with their payments. All twelve of the customers returned the following day to pay for their items.[6]
Van Gogh had many influences on his life including his family and friends, other artists such as Paul Gauguin, and his failing mental and physical health. To see how each of these affected his life, please visit the Important Figures, Artistic Influences and Health sections. For information about how Van Gogh's work has impacted our society today, view the Impact on Art, Cultural References, and News sections.
[about Mary Poppins (1964)] I thought Walt Disney hired me because I was such a great singer and dancer. As it turns out, he had heard me in an interview talking about what was happening to family entertainment. I was decrying the fact that it seemed like no holds were barred anymore in entertainment . . . That's why he called me in, because I said something he agreed with. And I got the part.
His understanding of the possibilities of painting was evolving rapidly; from studying Hals he learned to portray the freshness of a visual impression, while the works of Paolo Veronese and Eugène Delacroix taught him that colour can express something by itself. This led to his enthusiasm for Peter Paul Rubens and inspired his sudden departure for Antwerp, Belgium, where the greatest number of Rubens's works could be seen. The revelation of Rubens's mode of direct notation and of his ability to express a mood by a combination of colours proved decisive in the development of van Gogh's style. Simultaneously, van Gogh discovered Japanese prints and Impressionist painting. All these sources influenced him more than the academic principles taught at the Antwerp Academy, where he was enrolled. His refusal to follow the academy's dictates led to disputes, and after three months he left precipitately in 1886 to join Theo in Paris. There, still concerned with improving his drawing, van Gogh met Henri de Toulouse-Lautrec, Paul Gauguin, and others who were to play historic roles in modern art. They opened his eyes to the latest developments in French painting. At the same time, Theo introduced him to Camille Pissarro, Georges Seurat, and other artists of the Impressionist group.
Conflicts arose between the brothers. At the end of 1886 Theo found living with Vincent to be "almost unbearable".[108] By early 1887, they were again at peace, and Vincent had moved to Asnières, a northwestern suburb of Paris, where he got to know Signac. He adopted elements of Pointillism, a technique in which a multitude of small coloured dots are applied to the canvas so that when seen from a distance they create an optical blend of hues. The style stresses the ability of complementary colours – including blue and orange – to form vibrant contrasts.[87][108]
I purchased a sectional set from the Fort Wayne store last year and it has been nothing but a nightmare. Within a month it has stated to rip at the stitching. We called and they said we don't cover that it's the factory warranty. So we called them and was informed we called to late of the incident of the rip and it was not on the stitching even tho clearly the picture the guy took showed the stitching coming apart. Then a month later our dog threw up brown sugar all over or brown sectional and the oder is unbearable to the point where you can't sit on it. We purchased the extended stain warranty and you guessed it... It was not covered...... So a month ago they were have birthday sale so we go in looking for a bed and bed frame. They worked with us and got a good deal on a set. So last week they delivery was 2 hours late so we had to reschedule and my wife missed work. Now today they showed up with half our order and made me miss work bc they couldn't work with us on times to be delivered. Now they want us to miss work again to deliver the rest of the order next Thursday. So I sit down on my disgusting falling apart sectional and it clicks I'm done with this company and the empty promises and cancel the remainder of the order bc I need a mattress to sleep on tonight. Do not do business with this company unless you like terrible customer service...
Van Dyke received a Grammy Award in 1964, along with Julie Andrews, for his performance on the soundtrack to Mary Poppins.[41] In 1970, he published Faith, Hope and Hilarity: A Child's Eye View of Religion a book of humorous anecdotes based largely on his experiences as a Sunday School teacher.[42] Van Dyke was principal in "KXIV Inc." and owned 1400 AM KXIV in Phoenix (later KSUN) from 1965 to 1985.[citation needed]
Van Gogh strove to be a painter of rural life and nature,[212] and during his first summer in Arles he used his new palette to paint landscapes and traditional rural life.[213] His belief that a power existed behind the natural led him to try to capture a sense of that power, or the essence of nature in his art, sometimes through the use of symbols.[214] His renditions of the sower, at first copied from Jean-François Millet, reflect Van Gogh's religious beliefs: the sower as Christ sowing life beneath the hot sun.[215] These were themes and motifs he returned to often to rework and develop.[216] His paintings of flowers are filled with symbolism, but rather than use traditional Christian iconography he made up his own, where life is lived under the sun and work is an allegory of life.[217] In Arles, having gained confidence after painting spring blossoms and learning to capture bright sunlight, he was ready to paint The Sower.[208]
Mauve took Van Gogh on as a student and introduced him to watercolour, which he worked on for the next month before returning home for Christmas.[63] He quarrelled with his father, refusing to attend church, and left for The Hague.[note 5][66] Within a month Van Gogh and Mauve fell out, possibly over the viability of drawing from plaster casts.[67] Van Gogh could afford to hire only people from the street as models, a practice of which Mauve seems to have disapproved.[68] In June Van Gogh suffered a bout of gonorrhoea and spent three weeks in hospital.[69] Soon after, he first painted in oils,[70] bought with money borrowed from Theo. He liked the medium, and spread the paint liberally, scraping from the canvas and working back with the brush. He wrote that he was surprised at how good the results were.[71]
There have been numerous debates as to the nature of Van Gogh's illness and its effect on his work, and many retrospective diagnoses have been proposed. The consensus is that Van Gogh had an episodic condition with periods of normal functioning.[195] Perry was the first to suggest bipolar disorder in 1947,[196] and this has been supported by the psychiatrists Hemphill and Blumer.[197][198] Biochemist Wilfred Arnold has countered that the symptoms are more consistent with acute intermittent porphyria, noting that the popular link between bipolar disorder and creativity might be spurious.[195] Temporal lobe epilepsy with bouts of depression has also been suggested.[198] Whatever the diagnosis, his condition was likely worsened by malnutrition, overwork, insomnia and alcohol.[198]
In January 1879 he took up a post as a missionary at Petit-Wasmes[45] in the coal-mining district of Borinage in Belgium. To show support for his impoverished congregation, he gave up his comfortable lodgings at a bakery to a homeless person, and moved to a small hut where he slept on straw.[46] His squalid living conditions did not endear him to church authorities, who dismissed him for "undermining the dignity of the priesthood". He then walked the 75 kilometres (47 mi) to Brussels,[47] returned briefly to Cuesmes in the Borinage, but gave in to pressure from his parents to return home to Etten. He stayed there until around March 1880,[note 3] which caused concern and frustration for his parents. His father was especially frustrated and advised that his son should be committed to the lunatic asylum at Geel.[49][50][note 4]
Dick Van Dyke was born Richard Wayne Van Dyke in West Plains, Missouri, to Hazel Victoria (McCord), a stenographer, and Loren Wayne Van Dyke, a salesman. His younger brother is entertainer Jerry Van Dyke. His ancestry includes English, Scottish, German, Swiss-German, and Dutch. Although he'd had small roles beforehand, Van Dyke was launched to stardom in the 1960 musical "Bye-Bye Birdie", for which he won a Tony Award, and, then, later in the movie based on that play, Bye Bye Birdie (1963). He has starred in a number of films throughout the years including Mary Poppins (1964), Chitty Chitty Bang Bang (1968) and Fitzwilly (1967), as well as a number of successful television series which won him no less than four Emmys and three made-for-CBS movies. After separating from his wife, Margie Willett, in the 1970s, Dick later became involved with Michelle Triola. Margie and Dick had four children born during the first ten years of their marriage: Barry Van Dyke; Carrie Beth van Dyke; Christian Van Dyke and Stacy Van Dyke, all of whom are now in their forties and married themselves. He has seven grandchildren, including Shane Van Dyke, Carey Van Dyke, Wes Van Dyke and Taryn Van Dyke (Barry's children) and family members often appear with him on Diagnosis Murder (1993).
Dick Van Dyke was born Richard Wayne Van Dyke in West Plains, Missouri, to Hazel Victoria (McCord), a stenographer, and Loren Wayne Van Dyke, a salesman. His younger brother is entertainer Jerry Van Dyke. His ancestry includes English, Scottish, German, Swiss-German, and Dutch. Although he'd had small roles beforehand, Van Dyke was launched to stardom in the 1960 musical "Bye-Bye Birdie", for which he won a Tony Award, and, then, later in the movie based on that play, Bye Bye Birdie (1963). He has starred in a number of films throughout the years including Mary Poppins (1964), Chitty Chitty Bang Bang (1968) and Fitzwilly (1967), as well as a number of successful television series which won him no less than four Emmys and three made-for-CBS movies. After separating from his wife, Margie Willett, in the 1970s, Dick later became involved with Michelle Triola. Margie and Dick had four children born during the first ten years of their marriage: Barry Van Dyke; Carrie Beth van Dyke; Christian Van Dyke and Stacy Van Dyke, all of whom are now in their forties and married themselves. He has seven grandchildren, including Shane Van Dyke, Carey Van Dyke, Wes Van Dyke and Taryn Van Dyke (Barry's children) and family members often appear with him on Diagnosis Murder (1993). See full bio on IMDb »
They contain a wide array of physiognomical representations.[230] Van Gogh's mental and physical condition is usually apparent; he may appear unkempt, unshaven or with a neglected beard, with deeply sunken eyes, a weak jaw, or having lost teeth. Some show him with full lips, a long face or prominent skull, or sharpened, alert features. His hair may be the usual red, or at times ash coloured.[230]
After much pleading from Van Gogh, Gauguin arrived in Arles on 23 October, and in November the two painted together. Gauguin depicted Van Gogh in his The Painter of Sunflowers; Van Gogh painted pictures from memory, following Gauguin's suggestion. Among these "imaginative" paintings is Memory of the Garden at Etten.[132][note 8] Their first joint outdoor venture was at the Alyscamps, when they produced the pendants Les Alyscamps.[133] The single painting Gauguin completed during his visit was Van Gogh Painting Sunflowers.[134]
In these series, Van Gogh was not preoccupied by his usual interest in filling his paintings with subjectivity and emotion; rather the two series are intended to display his technical skill and working methods to Gauguin,[134] who was about to visit. The 1888 paintings were created during a rare period of optimism for the artist. Vincent wrote to Theo in August 1888, "I'm painting with the gusto of a Marseillais eating bouillabaisse, which won't surprise you when it's a question of painting large sunflowers ... If I carry out this plan there'll be a dozen or so panels. The whole thing will therefore be a symphony in blue and yellow. I work on it all these mornings, from sunrise. Because the flowers wilt quickly and it's a matter of doing the whole thing in one go."[243]
After Van Gogh's death, memorial exhibitions were held in Brussels, Paris, The Hague and Antwerp. His work was shown in several high-profile exhibitions, including six works at Les XX; in 1891 there was a retrospective exhibition in Brussels.[265] In 1892 Octave Mirbeau wrote that Van Gogh's suicide was an "infinitely sadder loss for art ... even though the populace has not crowded to a magnificent funeral, and poor Vincent van Gogh, whose demise means the extinction of a beautiful flame of genius, has gone to his death as obscure and neglected as he lived."[263]
Danny (last name May, I'm pretty sure) and Sierra were a pleasure to work with. They had a completely non-pushy yet totally dedicated approach. Their timing was perfect - literally every time we had a question or wanted help, they appeared and LISTENED to our wants and dislikes and guided us like they really cared. They were upbeat and personable and miles ahead of the salespeople we met at other furniture stores in the area. We couldn't be happier with how we were treated.
Van Gogh worked hard and methodically but soon perceived the difficulty of self-training and the need to seek the guidance of more experienced artists. Late in 1881 he settled at The Hague to work with a Dutch landscape painter, Anton Mauve. He visited museums and met with other painters. Van Gogh thus extended his technical knowledge and experimented with oil paint in the summer of 1882. In 1883 the urge to be "alone with nature" and with peasants took him to Drenthe, an isolated part of the northern Netherlands frequented by Mauve and other Dutch artists, where he spent three months before returning home, which was then at Nuenen, another village in the Brabant. He remained at Nuenen during most of 1884 and 1885, and during these years his art grew bolder and more assured. He painted three types of subjects—still life, landscape, and figure—all interrelated by their reference to the daily life of peasants, to the hardships they endured, and to the countryside they cultivated. Émile Zola's Germinal (1885), a novel about the coal-mining region of France, greatly impressed van Gogh, and sociological criticism is implicit in many of his pictures from this period—e.g., Weavers and The Potato Eaters. Eventually, however, he felt too isolated in Nuenen.
Van Gogh stayed there for 12 months, haunted by recurrent attacks, alternating between moods of calm and despair, and working intermittently: The Starry Night, Garden of the Asylum, Cypresses, Olive Trees, Les Alpilles, portraits of doctors, and interpretations of paintings by Rembrandt, Delacroix, and Millet date from this period. The keynote of this phase (1889–90) is fear of losing touch with reality, as well as a certain sadness. Confined for long periods to his cell or the asylum garden, having no choice of subjects, and realizing that his inspiration depended on direct observation, van Gogh fought against having to work from memory. At Saint-Rémy he muted the vivid, sun-drenched colours of the previous summer and tried to make his painting more calm. As he repressed his excitement, however, he involved himself more imaginatively in the drama of the elements, developing a style based on dynamic forms and a vigorous use of line (he often equated line with colour). The best of his Saint-Rémy pictures are thus bolder and more visionary than those of Arles.
Van Gogh had no recollection of the event, suggesting that he may have suffered an acute mental breakdown.[147] The hospital diagnosis was "acute mania with generalised delirium",[148] and within a few days the local police ordered that he be placed in hospital care.[149][150] Gauguin immediately notified Theo, who on 24 December had proposed marriage to his old friend Andries Bonger's sister Johanna.[151] That evening Theo rushed to the station to board a night train to Arles. He arrived on Christmas Day and comforted Vincent, who seemed to be semi-lucid. That evening he left Arles for the return trip to Paris.[152]
The time in Arles became one of Van Gogh's more prolific periods: he completed 200 paintings, and more than 100 drawings and watercolours.[115] He was enchanted by the local landscape and light; his works from this period are rich in yellow, ultramarine and mauve. His paintings include harvests, wheat fields and general rural landmarks from the area, including The Old Mill (1888), a picturesque structure bordering the wheat fields.[116] This was one of seven canvases sent to Pont-Aven on 4 October 1888 in an exchange of works with Paul Gauguin, Émile Bernard, Charles Laval and others.[116]
Van Gogh returned home a fortnight later and resumed painting, producing a mirror-image Self-Portrait with Bandaged Ear and Pipe, several still lifes, and La Berceuse (Woman Rocking a Cradle; Augustine-Alix Pellicot Roulin, 1851–1930). Several weeks later, he again showed symptoms of mental disturbance severe enough to cause him to be sent back to the hospital. At the end of April 1889, fearful of losing his renewed capacity for work, which he regarded as a guarantee of his sanity, he asked to be temporarily shut up in the asylum at Saint-Rémy-de-Provence in order to be under medical supervision.


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Donald Trump Under Fire For 'Sweden Terror Attack' Remark, Here's The Truth
February 20, 2017 Corey Barrow, Opinion Columnist Politics
President Donald Trump made remarks during a speech in Melbourne, Florida which liberals took completely out of context.
Many on the left are attacking President Donald Trump for statements he made Friday night. The left is claiming that Trump said there was some sort of terrorist attack in Sweden, but many who have read Trump's quotes or saw videos of his speech know that the left is once again being completely disingenuous, if not flat out lying. Here's the truth.
The comments in question spoken by Donald Trump were pretty clear. He never used the word "attack" or "terror," like the left is claiming. "We've got to keep our country safe," President Donald Trump said. "You look at what's happening in Germany, you look at what's happening last night in Sweden. Sweden, who would believe this?"
Mainstream media sources such as USA Today titled an article "Trump Cites (fake) Attack in Sweden." In their article, they clearly quote Trump the same way as above, yet immediately after, twist his words into something he never said by posting a tweet containing the words "terror attack."
"Sweden? Terror attack? What has he been smoking? Questions abound," tweeted former Swedish prime minister Carl Bildt, a frequent social-media antagonist of the U.S. president.
There shouldn't be any question as to what he said, considering the video is all over the web. He never actually said there was a terror attack. Those words were put in his mouth my liberals and socialists around the globe. So, the question then becomes, what could he have been referring to, and the answer is clear — Sweden's rape crisis, which leftists, including the Swedish government, are so desperately trying to paint as a right-wing conspiracy theory.
In fact, the Swedish government is being accused of covering up migrant rapes and violent attacks in order to appear more humanitarian. So, was there something "happening last night in Sweden," as the president suggested? It's incredibly likely, and sadly, it probably included the rape of several of Sweden's women. While liberals will deny this as "fake news," Sweden's own law enforcement encourages women to stay inside at night to avoid being raped by violent migrants.
Sweden has had more than its share of citizens raped and attacked because of the countries insistence on allowing an unlimited number of Muslim migrants to cross their borders. This was most likely the story that Donald Trump was referencing. Swedish women are frequently attacked in their native land by outsiders. It's actually comforting that Trump doesn't want American women subjected to this kind of horrific violence.
In all actuality, it sounds like our president's words are being muddled so the left can claim some sort of moral superiority when really the "Trump said a terrorist attack happened in Sweden" claims are a bunch of bullshit, as the left is presenting them. However, what would you call these repeated sexual attacks against Swedish women, which are occurring at such a rate that Sweden is now called the rape capital of the world, if not terror?
Donald Trump correctly asked those listening to look at what's happening in countries who have allowed massive amounts of Islamic immigrants to take refuge in their countries. He did this by referencing Sweden. When looking at Swedish data, it's not all that difficult to see that the country has a rape epidemic with no end in sight, and their government hides some of the information regarding violence against women rather than take responsibility for their policies which led to it.
Donald Trump never actually said there was a "terror attack" in Sweden, and that's a FACT.
H/T [Express.co.UK]


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MSU Extension
montguides
Income Tax Impact While Selling, Gifting, or Leaving Property as an Inheritance
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Before reaching a decision to sell, give, or leave property as an inheritance, owners should become aware of the income tax concepts of basis and adjusted basis. Property owners should also know the difference between the stepped-up basis on inherited property and the carryover basis on property the owner gifts during lifetime. This MontGuide will expand on the above concepts and illustrate the potential tax consequences.
Last Updated: 01/22
by Marsha A. Goetting, Ph.D., CFP®, CFCS, Professor and Family Economics Specialist, Montana State University-Bozeman; E. Edwin Eck, Professor Emeritus, Alexander Blewett III School of Law, University of Montana-Missoula and Shelley Mills, MSU Extension Agent, Valley County
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What is the meaning of BASIS?
Basis is the taxable value of property. Basis begins with the cost of the property when the owner first obtained it. The value of some property typically increases. Examples include homes and land. On the other hand, we have all heard of stock and mutual funds which have increased or decreased in value.
The adjusted basis on real property (land and whatever is built on, growing on or affixed to it, such as fences or buildings) is the price an owner paid for it adjusted by depreciation, amortization, casualty losses and the cost of any added improvements, such as a garage, at the time the owner made the improvements. An owner uses the adjusted basis to calculate any gain or loss on the value of property upon a sale.
What is the TAX IMPACT of SELLING property?
If property sells for more than the adjusted basis, the profit becomes taxable at the state and federal levels. For example, Sarah is considering selling her land because she just received a diagnosis of terminal cancer. The physician told her she may have up to three months to live. Sarah thinks selling her land would "make things easier" for her son after her death.
Sarah bought the land in 1977 for $47,500. An Accredited Rural Appraiser placed the fair market value on her land at $1.5 million. The U.S. Treasury Regulations define fair market value (FMV) as:
"…the price property would sell for on the open market. FMV is the price that would be agreed on between a willing buyer and a willing seller, with neither being required to act, and both having reasonable knowledge of the relevant facts."
Sarah has not made any improvements on the land since she purchased it. The adjusted basis of her land is $47,500. If Sarah sells the land for $1.5 million, she will have a long-term capital gain of $1,452,500. Her certified public accountant computed the gain by subtracting the $47,500 adjusted basis from the $1.5 million sale price. He then informed Sarah she would owe three different taxes if she sold her land. See Table 1.
Table 1: Tax impact if Sarah sells her land
Type of Tax
Tax Owed
Federal income tax on long-term capital gain*
$1,452,500 x0.20 =
Federal Net Investment Income Tax (NIIT) Depends on the size of the capital gain**
$1,452,500 x 0.038=
Montana Income Tax on the capital gain***
Total federal and state taxes $416,868
*For more information about the federal income tax rate, go to: https://www.irs.gov/taxtopics/tc409
**Because Sarah's income from the sale is above $250,000, Section 1411 of the Internal Revenue Code imposes the Federal Net Investment Income Tax (NIIT) at a rate of 3.8 percent on the capital gain of individuals who have income above threshold amounts depending upon their filing status, such as "married filing jointly," "head of the household," or "unmarried." To view the threshold table, go to: https://www.irs.gov/newsroom/questions-and-answers-on-the-net-investment-income-tax
***The Montana income tax on Sarah's capital gain is at a rate of about 4.9 percent (estimated based on Montana tax law as of January 1, 2021).
Sarah's CPA calculated she would owe an estimated $416,868 for the three state and federal income taxes if she sold her land. Sarah would "lose" $416,868 of her capital gain of $1,452,500 to state and federal income and NIIT taxes. With a selling price of $1.5 million, an estimated $1,083,132 cash inheritance would remain for her son.
Because of the physician's prognosis that Sarah had only three months to live, her CPA and attorney made this recommendation, "If you want to save taxes, do NOT sell your land or give it away before you die. Let your son sell the land after he inherits it." Why? Because stepped-up basis applies to property upon death of the owner and carry-over basis applies to property given to a recipient.
What is the meaning of STEPPED-UP BASIS?
In most cases, property such as real property, business interests, or personal property (stocks, bonds, mutual funds) transferred at death to others receive a stepped-up basis to fair market value on the date of death of the owner.
If Sarah leaves real property (home, land) or personal property (stocks, bonds, mutual funds) to her son as an inheritance, there is a new basis called stepped-up basis on each asset equal to the fair market value (FMV) of the property at the time of her death. The result is the transfer of land as an inheritance does not result in the tax liability that would be created by selling the land and then leaving cash as an inheritance for her son.
Personal representatives (PRs) of estates should seek the advice of a tax professional about conducting an appraisal of the property. PRs will want to select professionals who are experts about the property they are to appraise, whether the asset is land, a home, machinery such as used combines, tractors, and other vehicles, or stamp and coin collections, works of art, and antiques.
Finding the FMV of publicly-traded securities is much simpler than determining the FMV of real property or businesses. The FMV is the average of the highest and lowest quoted selling price of the stocks, bonds, or mutual funds on the date of death or on the alternative valuation date six months later.
What is the TAX IMPACT if an heir sells the inherited property?
Let us revisit Sarah's situation. Assume instead of selling the property before her death, Sarah follows the advice of her attorney and CPA. She leaves the land to her son in a written will or a revocable living trust.
After Sarah's death an independent rural appraiser assessed the fair market value of the land at $1.5 million on the date of Sarah's death. The land appraisal of $1.5 million becomes the stepped-up basis on the property. Assume Sarah's son, Junior, sold the land for the appraised $1.5 million after he inherited it. Junior has no capital gain on the sale because he sold the land at the $1.5 million stepped-up basis.
In this example, the increase in value of Sarah's land from $47,500 to $1.5 million would result in a taxable capital gain only if she sold the land. However, because Sarah left the land as an inheritance for her son, the land received a stepped-up basis from the initial purchase price of $47,500 to $1.5 million, the fair market value of the land at Sarah's death. Because Junior sold the inherited property for $1.5 million, there is no state or federal capital gain taxation on the sale. No state or federal income taxes would be due.
Sarah's estate also does not owe a federal estate tax because the land's fair market value at the time of her death is below the present federal estate tax exemption of $12.06 million (2022) for a single person and $24.12 million for a married couple (2022). Likewise, there is no state inheritance tax liability on Junior's inheritance of the property because the Montana legislature ended this tax in 2001.
Does the way an heir receives property as an inheritance affect STEPPED-UP BASIS?
No. When property passes from an owner to heirs as an inheritance by any of the methods below, the property will receive a stepped-up basis:
to heirs based on Montana intestacy statutes when the owner died without a will. For more information visit, MSU Extension MontGuide "Dying Without a Will in Montana." http://store.msuextension.org/publications/FamilyFinancialManagement/MT198908HR.pdf
to devisees (beneficiaries) named in a written will. For more information visit MSU Extension MontGuide "Wills." https://store.msuextension.org/publications/FamilyFinancialManagement/MT198906HR.pdf
to beneficiaries by a distribution from a revocable living trust formed by the deceased. For more information, visit MSU Extension MontGuide "Revocable Living Trusts." http://store.msuextension.org/publications/FamilyFinancialManagement/MT199612HR.pdf
to designated beneficiaries listed on a Transfer on Death Deed (TODD) on real property. For more information, visit MSU Extension MontGuide "Transfer on Death Deed." https://store.msuextension.org/Products/Transfer-on-Death-Deeds-in-Montana-MT202010HR__MT202010HR.aspx
to beneficiaries listed on a Transfer on Death Registration for stocks, bonds, and mutual funds. For more information, v i sit MSU Extension Mont Guide " Non probate Transfers." http://store.msuextension.org/publications/FamilyFinancialManagement/MT199509HR.pdf
In summary, after the death of the owner, all heirs receive a stepped-up basis on any real and personal property they inherited regardless of the "at death" transfer method used by the owner.
What is the TAX IMPACT if an heir sells the property for more than the property's STEPPED-UP BASIS?
If heirs sell personal or real property for a price greater than the stepped-up basis, they have a tax liability at the federal and state levels for the difference between the stepped-up basis and the selling price. The difference is the capital gain on the sale. For example, if Junior sells the land he inherited from Sarah for $2 million, there would be a $500,000 capital gain on the sale. As a result of the sale, he would owe $143,500 of additional federal and state taxes (20% federal income tax + 3.8% NIIT + 4.9% state income tax).
What is the basis of property when GIFTED by the owner?
Property transferred by an owner (donor) as a gift to a donee (term for a person who receives a gift) while the donor is living receives a carry-over basis. The donor's adjusted basis in the property carries over to the donee.
If the donee sells the gifted property, the donee owes an income tax on the capital gains at the state and federal levels on the appreciation of the property's value. And, if there is any post-gift appreciation in the property's value during the time the donee holds the property before its sale, the donee has a tax liability for that appreciation as well.
What is the TAX IMPACT of GIFTING property while living?
Let us revisit Sarah's situation. She bought land in 1977 for $47,500. Assume she does not sell the land, but decides to give the property to her son, Junior, while she is living. At the time she made the gift, a rural appraiser said the fair market value of Sarah's land was $1.5 million.
Because the land is a gift from Sarah to her son, the land has a carry-over basis. The carry-over basis for the land given to Junior is the adjusted basis Sarah had in the property at the time of her gift of the land. Sarah's adjusted basis of $47,500 on the land carries over to Junior.
Later, Junior sold the land for the fair market value of $1.5 million. The CPA calculated a capital gain of $1,452,500 ($1,500,000 sale price - $47,500 carry-over basis). The CPA also informed Junior he would owe state and federal taxes of approximately $416,868 on the capital gain from selling the gifted land. See Table 2.
If this table seems familiar, it is!
By selling the gifted land, Junior would owe the same state and federal income taxes as Sarah would have had to pay if she had sold her land while she was living.
Now you understand why the CPA and attorney told Sarah "If you want to save taxes, DO NOT SELL OR GIVE your land away before you die."
Table 2: Tax impact of Junior selling land given to him by his mother
Montana Income Tax on long-term capital gain
If Sarah had left the land to Junior as an INHERITANCE instead of giving it while alive, no state or federal taxes would have been due. Sarah would have saved an estimated $416,868 of taxes.
Sarah, as the donor of the gift to Junior, would have the responsibility of filing a federal gift tax return (IRS Form 709) showing a gift valued at $1.5 million (the fair market/appraised value on the date of gift). No gift tax would be due at that time because the amount was under the federal gift tax exclusion.
Deciding whether to sell property before dying, to gift property while alive, or to leave an inheritance upon death is an important decision for property owners. An understanding of the meaning of basis and adjusted basis of the owner's property is vital. And, knowing the difference in value between stepped- up basis on inherited property and carry-over basis for gifted property is also important.
The owner's decision can have a profound impact on the total amount of state and federal income taxes owed. The least tax - often dramatically less - almost always results from a transfer of property at death (based on current tax law) with a stepped- up basis, resulting in more money for heirs. See Table 3. If the deceased's left cash as an inheritance, the stepped-up basis does not apply.
There may be reasons for giving assets away while alive that negate the goal of saving money on taxes. Parents may wish to give land to a child to make them part of the business operation or to encourage their remaining on the farm/ranch or join the family business. Grandparents may make gifts because they feel good about helping grandchildren financially and they are alive to see how their grandchildren benefited from the gifts.
Table 3: A TAX IMPACT summary comparison of an owner selling property, gifting it, or leaving it to an heir who sells it at the FMV
Selling property TOTAL TAXES OWED
Sarah sells her land valued at $1.5 million while alive
Basis of $47,500
$1.5 million sales proceeds
Capital gain $1,452,500
Junior sells Sarah's land for $1.5 million after inheriting it
Step-Up in Basis to $1.5 million at Sarah's Death
Capital gain 0
Junior sells the land after Sarah's lifetime gift
Carry-Over Basis of $47,500
1.5 million sales proceeds
Before you make any type of large gift, sell property, or decide to leave property as an inheritance to a designated beneficiary, contact an attorney and a CPA to assess the potential legal consequences and tax liability for your specific situation.
Internal Revenue Service: Topic No. 703 Basis of Assets. March 12, 2021 https://www.irs.gov/taxtopics/tc703#:~:text=Basis%20 is%20generally%20the%20amount,is%20its%20cost%20 to%20you.
Internal Revenue Service: Publication 559, Survivors, Executors and Administrators https://www.irs.gov/pub/irs-pdf/p559.pdf
Internal Revenue Service: Publication 544, Sales and Other Disposition of Assets, https://www.irs.gov/publications/p544
Internal Revenue Service: Find out if Net Investment Income Tax applies to You, April 21, 2021. https://www.irs.gov/individuals/net-investment-income-tax
Estate and Gift Tax, March 16, 2021 https://www.irs.gov/businesses/small-businesses-self-employed/estate-and-gift-taxes
Representatives of the following reviewed this MontGuide. They recommend its reading by individuals interested in learning about basis in property.
Business, Estates, Trusts, Tax and Real Property Section (BETTR), State Bar of Montana
Montana Society of Certified Public Accountants
The Jake Jabs College of Business and Entrepreneurship
Department of Agricultural Economics and Economics at Montana State University
MSU Extension Agents
Montana participants in the AARP and MSU Extension Wisdom Wednesdays webinars, Spring 2021.
This MontGuide is based on current tax laws and the examples are for illustration purposes only. The readers should not interpret information provided in this MontGuide as legal or accounting advice, which may vary based upon your specific circumstances.
To download more free online MontGuides or order other publications, visit our online catalog at our store, contact your county or reservation MSU Extension office, or e-mail orderpubs@montana.edu.
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Tangmere Bed and Breakfast, Cheap Hotel and Guest House Accommodation
Tangmere
Tangmere Bed and Breakfasts. Compare latest rates and Live availability for all your favourite places and places you have always wanted to go using our new My Shortlist feature. Click + to add to your Shortlist.
Bed and Breakfasts in Tangmere, West Sussex for 1 night from Sat Jan 16, 2021 to Sun Jan 17, 2021 within 10 miles, in an Average Nightly price range of £1 to £200.
Nightingale Cottage Bed and Breakfast
Chichester 0.74 1.19 4 16171819202122 £110.00 £110.00 £110.00 £110.00 £110.00 £110.00 £110.00 £110.00
The Old Store Guest House
Chichester 1.04 1.68 N/A 16171819202122 £110.00 £110.00 £100.00 £100.00 £100.00 £100.00 £100.00 £110.00
Chichester Park Hotel
Chichester 1.94 3.12 3 16171819202122 £69.00 £69.00 £69.00 £69.00 £69.00 £69.00 £69.00 £69.00
The Vestry
The Old Priory B&B
Bognor Regis 3.38 5.43 4 16171819202122 £92.00 £92.00 £92.00 £92.00 £92.00 £92.00 £92.00 £92.00
Hilton Avisford Park
Arundel 4.24 6.83 5 16171819202122 £89.00 £79.20 £63.20 £68.00 £68.00 £68.00 £68.00 £89.00
Foxfield Chalet
Woolpack Inn
82 Fishbourne
Chichester 4.36 7.02 N/A 16171819202122 £80.00 £80.00 £80.00 £80.00 £80.00 £80.00 £80.00 £80.00
Crouchers Hotel
The Aldwick
Spring Cottage
Trevali Guest House
Canute Apartment
Fishbourne 5.43 8.74 4 16171819202122 £99.00 £99.00 £99.00 £99.00 £99.00 £99.00 £99.00 £99.00
Saddlers B&B
Funtington 6.58 10.59 N/A 16171819202122 £143.00 £143.00 £115.50 £115.50 £115.50 £115.50 £115.50 £143.00
Landseer House
Sidlesham 6.7 10.78 N/A 16171819202122 £120.00 £120.00 £120.00 £120.00 £120.00 £120.00 £120.00 £120.00
The Town House
Arundel 6.94 11.16 3 16171819202122 £75.00 £75.00 £75.00 £75.00 £75.00 £75.00 £75.00 £75.00
Arden House
Arundel 7.03 11.31 N/A 16171819202122 £71.20 £89.00 £71.20 £71.20 £71.20 £71.20 £71.20 £71.20
The Cricketers Arms
Petworth 7.41 11.93 N/A 16171819202122 £125.00 £125.00 £95.00 £95.00 £95.00 £95.00 £95.00 £125.00
Comfort Inn Arundel
Regency Rooms
Littlehampton 8.15 13.11 N/A 16171819202122 £66.96 £66.96 £59.40 £59.40 £59.40 £59.40 £59.40 £66.96
East Beach Guest House
Littlehampton 8.22 13.23 4 16171819202122 £59.00 £69.00 £69.00 £69.00 £69.00 £69.00 £69.00 £59.00
Petworth 8.56 13.77 N/A 16171819202122 £80.00 £80.00 £80.00 £80.00 £80.00 £80.00 £80.00 £80.00
Berry House
Millers House Boutique B&B
Emsworth 9.73 15.66 N/A 16171819202122 £75.00 £75.00 £75.00 £89.00 £89.00 £89.00 £89.00 £75.00
Hollybank House
Emsworth 9.99 16.07 4 16171819202122 £115.00 £115.00 £105.00 £105.00 £105.00 £105.00 £105.00 £115.00
Woodstock Suites
Charlton 4.3 6.91 N/A 16171819202122 £150.00 £150.00 £150.00 £95.00 FULL FULL £95.00 £150.00
Midhurst 8.1 13.03 N/A 16171819202122 £150.00 £150.00 FULL FULL FULL FULL FULL £150.00
Halfway Bridge
Midhurst 9.78 15.74 5 16171819202122 FULL £127.50 £112.50 £112.50 £112.50 £112.50 £112.50 FULL
East Pallant Bed & Breakfast
Chichester 3 4.82 N/A 16171819202122 FULL FULL FULL £100.00 £100.00 £100.00 £100.00 FULL
The Street, Boxgrove, Chichester, PO18 0EE
Nightingale Cottage our circa 16th century Grade II listed thatched cottage located in the village of Boxgrove near to Goodwood and the city of Chiche...more
Nightingale Cottage our circa 16th century Grade II listed thatched cottage located in the village of Boxgrove near to Goodwood and the city of Chichester. Nightingale Cottage Bed and Breakfast is an ideal location for the South Downs National Park, Sussex Coast and surrounding historic towns and villages. Our rooms host historical and period features and are beautifully presented. We offer a warm and welcoming service to make our guests feel relaxed and at home. Our Goodwood Suite offers luxury accommodation for two or four guests. The suite has a king size bed with luxury Egyptian cotton bed linen an ensuite shower room and adjoining sitting room/second bedroom. This room comes with a flat screen TV, tea making facilities, hair dryer, bathroom products and access to an iron. If there is anything else you need during your stay, please do not hesitate to ask and we will do our very best to help. We look forward to welcoming you Nightingale Cottage Bed & Breakfast Mandie & David
The Old Store Guest House Halnaker, Chichester, PO18 0NQ
Situated in Chichester, The Old Store Guest House has a garden. The property is located 1.6 km from Goodwood House, 4.1 km from Goodwood Motor Circuit...more
Situated in Chichester, The Old Store Guest House has a garden. The property is located 1.6 km from Goodwood House, 4.1 km from Goodwood Motor Circuit and 4.4 km from Goodwood Festival of Speed. Chichester Cathedral is 9 km from the guest house. All guest rooms at the guest house come with a seating area. Every room includes a flat-screen TV, and some units at The Old Store Guest House have a garden view. All units will provide guests with a wardrobe and a kettle. The accommodation offers a sun terrace. Chichester Festival Theatre is 7 km from The Old Store Guest House, while Chichester Castle is 6 km from the property. The nearest airport is Southampton Airport, 59 km from the property.
Madgewick Lane, Westhampnett, Chichester, PO19 7QL
On the outskirts of historic Chichester, Chichester Park Hotel features a modern health club, a stylish bistro and free on-site parking. Goodwood Circ...more
On the outskirts of historic Chichester, Chichester Park Hotel features a modern health club, a stylish bistro and free on-site parking. Goodwood Circuit is just a 2-minute drive away. The traditional bedrooms have Wi-Fi access and tea/coffee facilities. All rooms feature a work desk, a private modern bathroom with a hairdryer, and a TV with Freeview channels. Guests can enjoy international cuisine in Seasons Restaurant, which overlooks the courtyard garden. Club Bar offers light meals and drinks, and 24-hour room service is also available. The leisure club features a sauna, spa pool and steam room. Fitness facilities include a gym and an indoor swimming pool. Chichester Park Hotel is just a 15-minute drive from the popular seafront at Bognor Regis, and Portsmouth Harbour can be reached in a 25-minute drive.
Southgate, Chichester, PO19 1ES
Situated in Chichester centre, The Vestry features cooked breakfasts and free Wi-Fi. Just 300 metres from Chichester Cathedral, the hotel has a lively...more
Situated in Chichester centre, The Vestry features cooked breakfasts and free Wi-Fi. Just 300 metres from Chichester Cathedral, the hotel has a lively bar and restaurant. Live music features on Thursday, Friday and Saturday nights, ending at 02:00. Guests will therefore experience noise in their room until this time. The individual rooms at Vestry Chichester each have a private modern bathroom, TV and tea/coffee facilities. Some rooms have super king-size beds or spa baths, and all feature a hairdryer. The traditional bar offers real ales and regularly hosts live music events. The Vestry is a 5-minute walk from the Tudor Market Cross, and 300 metres from Pallant House Art Gallery. Full of history and character, Chichester's shops and restaurants can be reached in just a few minutes' walk.
The Old Priory, 80 North Bersted Street, Bognor Regis, Bognor Regis, PO22 9AQ
Located in Bognor Regis, The Old Priory B&B offers accommodation with free WiFi and access to a hot tub. The accommodation has a hot tub. The bed and ...more
Located in Bognor Regis, The Old Priory B&B offers accommodation with free WiFi and access to a hot tub. The accommodation has a hot tub. The bed and breakfast offers a flat-screen TV and a private bathroom with free toiletries, a hair dryer and shower. A continental, Full English/Irish or vegetarian breakfast can be enjoyed at the property. The Old Priory B&B offers an outdoor pool. Guests can also relax in the garden. Portsmouth is 38 km from the accommodation, while Chichester is 10 km away. The nearest airport is Southampton Airport, 60 km from the property.
Yapton Lane, Arundel, BN18 0LS
In 89 acres of parkland, this Georgian manor house has a gym, an 18-hole golf course, tennis courts and both an indoor and seasonal outdoor swimming p...more
In 89 acres of parkland, this Georgian manor house has a gym, an 18-hole golf course, tennis courts and both an indoor and seasonal outdoor swimming pool. Hilton Avisford has a sauna and steam room. Each en suite room at Hilton Avisford Park has a flat-screen TV, tea/coffee and a work desk. Living Well Health Club offers an indoor pool, an outdoor pool, and beauty treatment rooms. Hilton Avisford features an aerobics studio and squash courts. Cedar Restaurant serves a modern English menu, while The Lounge and Terrace Bar offers informal snacks.
Foxfield, Charlton, Chichester, PO18 0HX
Self-contained heated chalet with en suite shower room, within a mile of Goodwood racecourse and 2 miles from the motor circuit, so ideal for the Fest...more
Self-contained heated chalet with en suite shower room, within a mile of Goodwood racecourse and 2 miles from the motor circuit, so ideal for the Festival of Speed and Revival meeting. King size bed with Egyptian cotton linen, tea & coffee (Nespresso) facilities, small fridge. Continental breakfast each day including fresh fruit, yogurt, croissants, etc. Small patio with table & chairs. Wonderful views over surrounding countryside and nextdoor to popular gastro pub The Fox Goes Free. Free off-road parking.
Fishbourne Road West, Chichester, PO19 3JJ
Located in Fishbourne, the Woolpack Inn provides the perfect base from which to explore the South Downs and Chichester Harbour, just a 10-minute walk ...more
Located in Fishbourne, the Woolpack Inn provides the perfect base from which to explore the South Downs and Chichester Harbour, just a 10-minute walk from Fishbourne Rail Station. All comfortable rooms have en suite facilities and are well equipped with a TV, DVD player and CD player. The Woolpack Inn boasts a beautiful large garden, with seating area. Free parking is also available. The traditional pub serves a selection of real ales, along with a classic English menu. The Inn hosts regular entertainment nights, with a vibrant atmosphere.
82 Fishbourne Road West, Fishbourne, Chichester, PO19 3JL
82 Fishbourne offers stylish accommodation with ensuite facilities. King size beds, soft linens, digital television,private parking and garden. 1/2 mi...more
82 Fishbourne offers stylish accommodation with ensuite facilities. King size beds, soft linens, digital television,private parking and garden. 1/2 mile mile west of Chichester and ideally situated for events in Chichester, Goodwood, Fontwell & the Coast
Birdham Road, Chichester, PO20 7EH
Three miles from Chichester town centre, this converted farmhouse has a stylish bar, a restaurant with 2 AA Rosettes and views over green fields. The ...more
Three miles from Chichester town centre, this converted farmhouse has a stylish bar, a restaurant with 2 AA Rosettes and views over green fields. The historic Goodwood Motor Circuit is only a 15-minute drive from Crouchers Country Hotel. Rooms are located in the external coach house, stable and barn. Each room has a digital plasma TV, a modern bathroom and toiletries. Some rooms have a patio. Crouchers Hotel is well located for visiting the West Wittering Beach, East Head and Salterns Way cycle route.
25 Princess Avenue, Bognor Regis, PO21 2QU
Located 200 metres from the sea and local shops, The Aldwick is a small family-run guest house with a weekend restaurant. The Aldwick has 8 bedrooms, ...more
Located 200 metres from the sea and local shops, The Aldwick is a small family-run guest house with a weekend restaurant. The Aldwick has 8 bedrooms, a lift to all floors and a patio for outdoor dining. The guest accommodation is just west of Bognor town centre, which can be reached by walking along the promenade. Goodwood and Fontwell racecourses are a short drive away. The Aldwick is also near to Chichester, historic Arundel and many marinas.
90 Felpham Road, Felpham, Bognor Regis, PO22 7PD
2 lovely rooms. one double and the other can be twin/family room,both with en suite shower rooms,in delightful cottage 5 minutes walk from the sea. Co...more
2 lovely rooms. one double and the other can be twin/family room,both with en suite shower rooms,in delightful cottage 5 minutes walk from the sea. Complimentary mineral water, fresh flowers ,tea and coffee making facility, TV with DVD free WiFi .
Belmont Street, Bognor Regis, PO21 1LE
Opposite Bognor Regis Seafront, Trevali Guest House offers hearty cooked breakfasts and free Wi-Fi access. This property offers free parking. Bognor R...more
Opposite Bognor Regis Seafront, Trevali Guest House offers hearty cooked breakfasts and free Wi-Fi access. This property offers free parking. Bognor Regis Station is a 5-minute walk away. The bright and airy bedrooms are individually decorated and include an en-suite bathroom. All rooms feature a flat-screen TV, a DVD player, tea/coffee making facilities and an iPod docking station. Some rooms have a sea view. A traditional full English breakfast is served daily in the conservatory dining room, which leads onto the pretty garden. Breakfast includes seasonal fruit, fresh pastries and a selection of cereals. Packed lunches are available on request. Just a 5-minute walk from Butlins Resort, Trevali Guest House is a 2-minute walk from the sandy beach. Bognor Regis Pier is 500 metres away, and Chichester is a 15-minute drive away.
Blackboy Court, Main Road, Fishbourne, PO18 8XX
Independent, Self Catering Apartment situated in the quiet village of Fishbourne with plenty to do with or without children in and around the Chichest...more
Independent, Self Catering Apartment situated in the quiet village of Fishbourne with plenty to do with or without children in and around the Chichester Harbour Area of Outstanding Natural Beauty. Independent Apartments are the safest way to holiday.
Saddlers B&B Funtington Road, Chicester, Funtington, PO18 9LG
Saddlers B&B is located in Funtington, West Sussex and offers free parking and WiFi. Each room is fitted with Egyptian cotton linen and fluffy towels,...more
Saddlers B&B is located in Funtington, West Sussex and offers free parking and WiFi. Each room is fitted with Egyptian cotton linen and fluffy towels, a flat-screen TV, kettle, tea/coffee facilities, hairdryer and a digital radio. All rooms have en-suite bathrooms and include Temple Spa toiletries. For your additional comfort, a private Snug room is available to relax in. Portsmouth is 18 km from Saddlers B&B, while Winchester is 38 km from the property. The nearest airport is Southampton Airport, 36 km from Saddlers B&B.
Cow Lane, Slidesham, Sidlesham, PO20 7LN
Landseer House Bed & Breakfast is located down a private country lane, just 6 miles Chichester. This elegant country house offers free WiFi access and...more
Landseer House Bed & Breakfast is located down a private country lane, just 6 miles Chichester. This elegant country house offers free WiFi access and free parking. Each light and airy en-suite room will provide you with a TV and tea/coffee making facilities. Featuring a shower, the bathrooms also come with a hairdryer and bathrobes. You can enjoy garden view from some of the rooms. The single-storey cottages are pet friendly. At Landseer House you will find a garden and a terrace. Breakfast is served each morning, with a choice of a full English breakfast or a selection of cereals, yoghurts, fruit, juice, toast, tea and coffee. The guest house is less than 2 miles from Pagham Harbour Nature Reserve and there are several pubs and restaurants within a 3 mile radius. Chichester Railway Station is just over 5 miles away.
65 high street, Arundel, BN18 9AJ
The Town House features accommodation with free WiFi in Arundel, ideally set 300 metres from Arundel Cathedral and 1 km from Arundel Castle. The prope...more
The Town House features accommodation with free WiFi in Arundel, ideally set 300 metres from Arundel Cathedral and 1 km from Arundel Castle. The property is situated 8 km from Fontwell Park Racecourse. There is a restaurant. All units in the hotel are fitted with a TV. The private bathroom is equipped with a bath. Guest rooms include a wardrobe. A Full English/Irish breakfast can be enjoyed at the property. Gatwick Airport is 61 km away.
4 Queens Lane, West Sussex BN18 9JN, Arundel, BN18 9JN
Arden House is set in Arundel, less than 1 km from Arundel Cathedral. Built in 19th century, the property is within an 18-minute walk of Arundel Castl...more
Arden House is set in Arundel, less than 1 km from Arundel Cathedral. Built in 19th century, the property is within an 18-minute walk of Arundel Castle. Fontwell Park Racecourse is 8 km from the guest house. The rooms in the guest house are equipped with a flat-screen TV with satellite channels. Arden House provides some units with garden views, and every room comes with a kettle. The units feature a wardrobe. Continental and buffet breakfast options are available each morning at the accommodation. Gatwick Airport is 61 km from the property.
High Street, Duncton, near Petworth, Petworth, GU28 0LB
Set in Duncton, The Cricketers Arms features a garden, bar and free WiFi. The property has a restaurant. The rooms in the inn are fitted with a flat-s...more
Set in Duncton, The Cricketers Arms features a garden, bar and free WiFi. The property has a restaurant. The rooms in the inn are fitted with a flat-screen TV. The private bathroom is equipped with a shower. All units will provide guests with a fridge. A continental or Full English/Irish breakfast is available every morning at the property. Brighton & Hove is 45 km from The Cricketers Arms, while Guildford is 37 km away. The nearest airport is Gatwick Airport, 49 km from the accommodation.
Junction A27/A284 Crossbush, Arundel, BN17 7QQ
Conveniently located between Arundel and Littlehampton, this modern Comfort Inn is within easy reach of many attractions. With excellent facilities, t...more
Conveniently located between Arundel and Littlehampton, this modern Comfort Inn is within easy reach of many attractions. With excellent facilities, the hotel is an excellent base for visiting the spectacular Arundel Castle or exploring the delights of West Sussex, Chichester, Bognor Regis, Fontwell and Goodwood. Stirling's Restaurant is open for a full English and Continental breakfast 7 days a week. The conference suite can accommodate meetings and conferences for up to 30 people.
85 South Terrace, Littlehampton, BN17 5LJ
Situated opposite a boating lake and 200 metres from Littlehampton Beach, Regency Rooms is an adult-only accommodation offering free WiFi in all rooms...more
Situated opposite a boating lake and 200 metres from Littlehampton Beach, Regency Rooms is an adult-only accommodation offering free WiFi in all rooms. An en-suite bathroom with walk-in shower is provided in each room at Regency Rooms, along with a hairdryer and tea/coffee making facilities. Sailing and yachting can be enjoyed at Littlehampton Marina, which is just a minute's walk away. Arundel Castle can be reached in 10 minutes by car. The Goodwood Racecourse is 20 minutes away by car. For golf enthusiasts, Littlehampton Golf Club is less than 5 minutes away by car. Littlehampton offers several cafes and restaurants, and the nearest restaurant is just 150 metres away.
71 South Terrace, Littlehampton, BN17 5LQ
With a quiet seafront location, the luxury East Beach Guest House is situated in the seaside resort of Littlehampton. Located opposite East Beach, thi...more
With a quiet seafront location, the luxury East Beach Guest House is situated in the seaside resort of Littlehampton. Located opposite East Beach, this boutique Victorian property features free Wi-Fi throughout and free parking. The rooms feature a flat-screen Freeview TV and tea and coffee making facilities. The en suite or private shower rooms have luxury complimentary toiletries. Some rooms boast views over the green, towards the ocean. In the mornings, the East Beach Guest House offers an extensive breakfast menu, including full English breakfast and Norwegian smoked salmon. While enjoying the ocean views, guests can also help themselves to the continental buffet. The East Beach Guest House is just 2 minutes' walk from Arun River Harbour. Home to the Harbour Park Amusements, the area offers a variety of restaurants and fish and chip shops. Guests can enjoy 5-minute ferry trips to Littlehampton's West Beach. Littlehampton Railway Station is 3 miles from the property and the town centre is a 10-minute walk.
Burton Park Road, Petworth, GU28 0JS
Private B & B in a secluded countryside setting.The flat comes with Sky TV, Digital radio,DVD,hair dryer. Covered secure parking is provided. Extra...more
Private B & B in a secluded countryside setting.The flat comes with Sky TV, Digital radio,DVD,hair dryer. Covered secure parking is provided. Extra beds available by prior arrangement and cost.A DIY continental breakfast inc in price. based on 2 sharing.
Berry Lane, Littlehampton, BN17 5HD
Berry House is AA rated 5 Stars and in the heart of Littlehampton but very peaceful. It&#39s a five minute walk to the beach and the town with all ...more
Berry House is AA rated 5 Stars and in the heart of Littlehampton but very peaceful. It&#39s a five minute walk to the beach and the town with all its pubs and restaurants. &ampltbr&ampgt We have four beautiful ensuite rooms
8 Northlands Park , Emsworth, PO10 7EY
In a gated development, Millers House provides light and elegant rooms with 32-inch TVs, just 10 minutes' walk from Emsworth's centre. Free parking is...more
In a gated development, Millers House provides light and elegant rooms with 32-inch TVs, just 10 minutes' walk from Emsworth's centre. Free parking is available, and full English breakfasts are served for a surcharge. With sleek bathrooms featuring black granite shower units, each modern room features wood furnishings and individual décor. Under-floor heating is in every room, along with free Wi-Fi access. Two ground floor rooms have access to the garden via patio doors. A range of fresh breakfasts are available each morning, including a cooked breakfast or lighter continental option, all featuring free-range eggs, fresh juices, locally produced sausages and coffee from the espresso machine. Guests can relax in Millers House's beautiful garden, while Emsworth Rail Station is just a 2-minute walk away. Portsmouth is 10 miles from the property, while Chichester is 9 miles away.
Hollybank House, Hollybank Lane, Emsworth, PO10 7UN
Hollybank House features accommodation with a tennis court and free WiFi, and is located in Emsworth. All units come with a seating area, a flat-scree...more
Hollybank House features accommodation with a tennis court and free WiFi, and is located in Emsworth. All units come with a seating area, a flat-screen TV with satellite channels and a private bathroom with free toiletries and shower. A continental or Full English/Irish breakfast is available every morning at the property. The bed and breakfast offers a terrace. Guests can relax in the garden at the property. Southampton is 39 km from Hollybank House, while Portsmouth is 19 km away. The nearest airport is Southampton Airport, 41 km from the accommodation.
Woodstock House, North Lane, Charlton, Charlton, PO18 0HU
Situated within 4.4 km of Goodwood Racecourse in Charlton, Woodstock Suites features accommodation with a flat-screen TV. Free WiFi is offered. All un...more
Situated within 4.4 km of Goodwood Racecourse in Charlton, Woodstock Suites features accommodation with a flat-screen TV. Free WiFi is offered. All units include a fully equipped kitchenette, allowing guests to prepare their own meals. A microwave and toaster are also featured, as well as a kettle. Guests can relax in the garden at the property. The nearest airport is Southampton Airport, 67 km from the apartment.
Bepton, Midhurst, GU29 0JB
In an Area of Outstanding Natural Beauty, this charming Victorian house is surrounded by 10 acres of grounds in the village of Bepton in West Sussex. ...more
In an Area of Outstanding Natural Beauty, this charming Victorian house is surrounded by 10 acres of grounds in the village of Bepton in West Sussex. It has free Wi-Fi, free parking, and beautiful views of the South Downs National Park. Park House Hotel provides a farmhouse buffet and full English breakfast each morning, and in the drawing room you can enjoy traditional afternoon tea with freshly baked biscuits and homemade cakes. Sunday lunches are also served, with food made from fresh, locally produced seasonal ingredients. Leisure facilities include a 15-metre indoor swimming pool, Jacuzzi®, steam room, sauna, gym and fitness studio. The award-winning spa offers a range of beauty treatments and therapies. Bedrooms at Park House are elegant and individually designed, are equipped with satellite TV, tea and coffee-making facilities, hairdryers and complimentary slippers. The charming market town of Midhurst is a a 5-minute drive and the historic city of Chichester is just 20 minutes away.
Lodsworth, Midhurst, GU28 9BP
Conveniently placed on the A272 in the middle of Sussex countryside, this historic 5-star country inn encapsulates a balance between modern sensibilit...more
Conveniently placed on the A272 in the middle of Sussex countryside, this historic 5-star country inn encapsulates a balance between modern sensibility and rustic charm. Halfway between Midhurst and Petworth, Halfway Bridge is suitably isolated for a weekend break in the beautiful South Downs National Park. With its 5 open fires, the modern AA Rosette award winning restaurant presents a warm atmosphere reminiscent of its 17th-century roots. The menu features local ingredients and produce from London markets. The restaurant is also recommended in the Michelin Guide 2014. In the morning, a continental breakfast or a freshly prepared full English breakfast are on offer. Its location is also convenient for links to Guildford, Portsmouth, Crawley and Chichester. The leisure resorts of Bognor Regis, Worthing and Brighton are also just a short distance away.
5 East Pallant, Chichester, PO19 1TR
Distance:3 miles | Star Rating: N/A
Located in Chichester, East Pallant offers stylish bed-and-breakfast accommodation with free WiFi access throughout and on-site private parking facili...more
Located in Chichester, East Pallant offers stylish bed-and-breakfast accommodation with free WiFi access throughout and on-site private parking facilities free of charge. The B&B features a garden with a terrace, as well as a games room. Rooms at East Pallant Bed & Breakfast boast antique furniture and come with tea and coffee making facilities. Each room has its private bathroom fitted with either a bathtub or a shower. The bed and breakfast is situated 400 metres from Chichester's Cathedral and the local Train Station, and Chichester's Castle is 600 metres away. London Heathrow Airport is 74 km from the accommodation.


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"Two Candies" originally "Two Candles"
There are additional Gorky Park Combined Groups that haven't been done yet available.
My pretty son is crying.
Bang! She got-got a gun.
Bang! Say da da da da.
When I hear this song for the first time on radio, I don't know who singing this song? I just know that they're singing it as "son" not "candles" and I don't know that band. When I search a artist who singing this song on Google with the Western words and incorrect band name, the result was not found and only found correct band name and information about slow rock. First time I search it on local sites that know with slow rock and popular slow rock songs. But, an announcer from local radio station who held a slow rock program every one week at night know that who performing with this song is a local rock band who fame in the 1990s and early 2000s before came t.A.T.u. with "All the Things She Said". "Two Candles" was playing on radio stations multiple times and became their greatest hit and highest position on Rock Channel's "Top Pop Songs of All Time". "Two Candles" was featuring Richard Marx on background vocals. Richard Marx was known for his greatest hit "Right Here Waiting" and also known for his songwriting of Vixen's "Edge of a Broken Heart".
Porky Gark originally "Gorky Park"


Really cool work, right from the start to finish!
Awesome work… gorgeous venue too.
love that portrait shot where you are low down. Nice lines.
Superb compositions in the car- looked like a great wedding at a lovely venue.