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Transpac Drilling Venture 1982-12 v. Commissioner of Internal Revenue
In re Martinez
In light of this fiduciary duty, other circuits have held that when he has a severe conflict of interest with…
Phillips v. Comm'r of Internal Revenue
Before executing the extensions, the TMP had been the subject of criminal tax investigations by the IRS. The…
Full title:TRANSPAC DRILLING VENTURE 1982-12, ET AL., PETITIONERS, GUY J. CUTILI, ET…
Court:United States Court of Appeals, Second Circuit
147 F.3d 221 (2d Cir. 1998)
United States Court of Appeals, Second Circuit
finding that a TMP, once appointed, has a fiduciary duty to the limited partners, who "secure their due process protection as a result of the fact that the TMP stands in a fiduciary relationship toward them," but nonetheless concluding that a TMP was not absolutely necessary and noting that a "TMP-lessness" partnership was "not unprecedented"
Summary of this case from Cinema '84 v. C.I.R
Nos. 95-4177(L), 95-4179, 95-4183, 95-4185, 95-4187, 95-4193, 95-4195, 95-4197, 95-4199, 95-4203, 97-4213, 97-4219(CON).
Argued: April 22, 1998.
Decided: June 26, 1998.
Appeal from the Tax Court's decision that the respective tax matters partners of the petitioning partnerships had not lost their authority to bind the partnerships and thereby to extend the time in which, under the applicable statutes of limitations, the Commissioner could file deficiency notices against the partnerships. Reversed and remanded.
RICHARD J. SAPINSKI, Sills Cummis Zuckerman Radin Tischman Epstein Gross, Newark, NJ (CHARLES W. HAYDON, MORTIMER LIPSKY, and BERNARD KOBROFF, of counsel), for Petitioners-Appellants.
PAMELA C. BERRY, Tax Division, United States Department of Justice, Washington, DC, for LORETTA C. ARGRETT, Assistant Attorney General, (RICHARD FARBER, of counsel), for Respondent-Appellee.
Before: WALKER and CALABRESI, Circuit Judges, and RESTANI, Judge.
The Honorable Jane A. Restani, Judge of the United States Court of International Trade, sitting by designation.
CALABRESI, Circuit Judge:
The specific question we address in this appeal is whether, as a result of being placed under criminal investigation by the IRS (and hence becoming subject to pressure by the IRS), the tax matters partners (TMPs) of various partnerships labored under a conflict of interest and thereby were disqualified from binding the partnerships. The Tax Court held that they had not lost their authority. We disagree and reverse.
Seventy-one partnerships (the "Transpac partnerships"), each containing 30-50 limited partners, were promoted, primarily, by John Galanis, a convicted tax felon. Although these partnerships were ostensibly formed to explore oil and gas ventures, the government has alleged that the function of the Transpac partnerships was to serve as illegitimate tax shelters for their limited partners, who, as a result, were able to avail themselves of generous tax losses. Supposedly assisting Galanis in his scheme were at least three individuals who figure prominently in this appeal: John Volatile, Morris Cofman, and Douglas C. Adams. These three, and/or their corporate alter egos, served (at least at some time) either as sole general partners or as co-general partners of the numerous Transpac partnerships that are the petitioners in this litigation.
Since the taxation of partnerships is generally conducted at the individual level, the income and expenses of the partnership normally "flow through" to the several partners, who remain ultimately responsible for filing their own taxes. In 1982, however, Congress enacted the Tax Equity and Fiscal Responsibility Act of 1982 ("TEFRA"), which, among other things, centralizes the treatment of many partnership taxation issues. See Pub. L. No. 97-248, § 402(a), 96 Stat. 324 (codified as amended at 26 U.S.C. §§ 6221-23). Under TEFRA, when the IRS wishes to deal with questions that affect the entire partnership, it may consult an entity called the "tax matters partner" (TMP), who has the authority to serve as the partnership's representative to the IRS and, in some matters, to bind the limited partners by its actions. See, e.g., id. § 6224(c)(3)(A). Volatile, Cofman, and Adams (and their various corporate alter egos) served as TMPs for the petitioning partnerships.
Under 26 U.S.C. § 6231(a)(7)(A), the TMP is the general partner so designated by the partnership under applicable regulations. If no such partner is designated, the TMP is (ordinarily) the general partner with the largest profit stake in the partnership. See id. at § 6231(a)(7)(B). In addition, if the Secretary [of the Treasury] cannot practicably determine which partner has the largest profit interest, he has the authority to designate the TMP for the partnership. See id. at § 6231(a)(7).
In the latter part of 1983, the IRS began a series of civil audits of the Transpac partnerships. By 1985, apparently in conjunction with information gleaned from an FBI bank fraud investigation, the IRS became aware that Galanis was involved with these partnerships. On November 7, 1985, the Transpac audits were sent to the IRS's criminal investigation unit, which "accepted" the referral in December. By January of 1986, Galanis had informed Volatile, Cofman, and Adams that the audits were "not going well," and that he had arranged for legal representation.
On February 5, 1986, Volatile and Cofman were served with subpoenas calling them to appear and to produce documents before a grand jury. The grand jury focused its investigation on Galanis and Adams; Volatile and Cofman appear to have been left in limbo — under criminal investigation, but not yet official targets of grand jury proceedings — until around May of 1986.
According to IRS protocol, the criminal investigation was at this point converted into a grand jury investigation, and authority was turned over to the United States Attorney's Office. While the record is not clear, it appears that the civil audits were initiated by the Providence, Rhode Island branch office of the IRS, but the grand jury proceedings were run by the United States Attorney for the Southern District of New York.
During the spring of 1986, as the various criminal investigation efforts continued, several meetings between Volatile, the IRS, and the FBI took place. And on May 7, 1986, Volatile formally agreed to become a co-operating witness in the Galanis investigation. Cofman also agreed to co-operate. As a result, both were granted immunity from prosecution. Adams, by contrast, remained the subject of grand jury indictment proceedings. But at some point in May 1987, he too agreed to co-operate with the government pursuant to a plea bargain (that resulted in a suspended sentence). In 1988, Galanis went to trial and, in part due to the participation of the three co-operating witnesses, was convicted.
While the foregoing criminal investigation was proceeding and escalating, the Service pursued its civil audits of the Transpac partnerships with respect to the 1982, 1983, and 1984 tax years. The statute of limitations to file Final Partnership Administrative Adjustments (FPAAs) is generally three years. See 26 U.S.C § 6229(a)(2). And so, as early as November 1985, the statute was about to run on the first tax year in question, 1982. Under TEFRA, however, the Commissioner may receive an extension if he secures the permission of the partner whose return would be affected. See id. § 6229(b)(1)(A). If the extension applies to the return of the whole partnership (i.e., if the extension affects all of the limited partners) then the Commissioner — unless he is willing to seek the consent of every partner — must get the approval from the partnership's TMP. See id. § 6229(b)(1)(B).
In cases involving tax fraud, the statute of limitations becomes six years. See 26 U.S.C. § 6229(c)(1)-(2). The application of this alternative statute of limitations is an argument that the Commissioner has explicitly preserved for remand (should he not prevail on this appeal).
In the instant case, the Service originally (in November of 1985) sought extensions from the individual partners. Most of those who were contacted declined the IRS' requests. Having been rebuffed by the limited partners, the IRS, in February 1986, began to contact the TMPs — who by this point were under criminal scrutiny — and asked them to approve extensions on the three-year statute of limitations. Not surprisingly, this solicitation was received more warmly: Volatile, Cofman, and Adams, and/or their corporate analogues and their duly authorized attorneys, all executed the extensions sought by the Service. Extension requests continued to be sought and given through March 1988 (since the last of the tax years in question was 1985). As the government did not file the FPAAs until November 1989, the FPAAs would have been untimely, but for the extensions.
Various limited partners duly objected to the FPAAs and requested the appropriate administrative and judicial review. (Ordinarily, objections to FPAAs are filed by the TMP. See id. § 6228(a)(1).) Eventually, in 1990, the Tax Court, under Tax Court Rule 250, removed the TMPs and named several limited partners to that status. See Tax Ct. Rule 250 (allowing the Tax Court to fill vacancies or remove and replace disqualified TMPs).
In the ensuing civil litigation, some of the limited partners argued that the extensions granted by the TMPs were invalid because a conflict of interest existed by virtue of the TMPs' status, first as targets and finally as co-operating participants, in the criminal proceedings regarding the Transpac partnerships. For expeditious resolution of this legal question, the parties agreed to consolidate their actions and to address the single question of whether, under the circumstances of these events, the TMPs were permitted to bind the partnerships to the extensions. The Tax Court (Clapp, Judge), ruled against petitioners. See Transpac Drilling Venture 1982-16 v. Commissioner, 67 T.C.M. (CCH) 19995 (1994). This appeal followed.
Related Transpac proceedings were resolved in the Federal Circuit, which, deeming the six-year statute of limitations to apply, declined to reach the issue in this appeal. See Transpac Drilling Venture, 1983-2 v. United States, 83 F.3d 1410, 1413-14 (Fed. Cir. 1996).
This case turns on whether the TMPs had authority to bind the partnerships, so that the extensions the TMPs signed were valid. Specifically, the petitioners claim that the circumstances surrounding the criminal investigation of the TMPs — viewed in the light of the fact that the TMPs subsequently became co-operating government witnesses in grand jury proceedings — created a conflict of interest that precluded the faithful exercise of the TMPs' fiduciary duties to the limited partners and the partnerships. Accordingly, petitioners contend that the statute-of-limitations extensions signed by the TMPs are invalid. Respondent never really meets this argument head on, but insists, for a variety of reasons, that the extensions had to have been valid. None of the Commissioner's arguments has merit.
Although reliance on a statute of limitations is generally an affirmative defense, we believe that petitioners' prima facie showing that the three-year limit had run properly shifted the burden to the respondent to invoke one of the exceptions, such as a duly executed extension.
First, the respondent suggests that the TMPs, as "creatures of statute," exist solely at the pleasure of the Secretary and owe no fiduciary duty to the limited partners. This position is contrary to settled law. See Computer Programs Lambda, Ltd. v. Commissioner, 89 T.C. 198, 205 (1987) ("Lambda I"). By centralizing tax-related proceedings of the partnership in one person or entity, Congress created a statutory analogue of the class representative in class action proceedings. And just as class members, though entitled to due process safeguards, can be bound by the results of a proceeding to which they are non-parties because the class representatives owe them fiduciary duties, see, e.g., Phillips Petroleum Co. v. Shutts, 472 U.S. 797, 811-12 (1985), so the limited partners secure their due process protection as a result of the fact that the TMP stands in a fiduciary relationship toward them. We conclude that the TMP's duty to the individual limited partners and to the partnerships in general is beyond question.
Lambda I explained in more detail:
The tax matters partner's status is of critical importance to the proper functioning of the partnership audit and litigation procedures, and the statute recognizes this status . . . .
The tax matters partner is the central figure of partnership proceedings. . . . Moreover, the tax matters partner may, under some circumstances, bind partners who are not notice partners by entering into a settlement agreement with respondent.
In the execution of these responsibilities a tax matters partner acts as a fiduciary. His personal interest, if any, is beside the point. . . . The detailed statutory procedures for partnership level audits and litigation contemplate the continual presence of one tax matters partner, and the procedures cannot operate unless the tax matters partner is capable of acting on the partnership's behalf regardless of his personal tax posture. As the fiduciary of the partnership's interest in the proceeding, the tax matters partner's initiative (or failure to take initiative) is plainly designed to affect the rights of all partners in the partnership.
Lambda I, 89 T.C. at 205-06 (citations omitted). The Commissioner's attempt to restrict the principles of Lambda I to cases in which the TMP is involved in bankruptcy misses the broader significance of this passage.
The second argument advanced by the Commissioner is that any conflict of interest is, in this case, harmless, because a fully competent fiduciary would most likely have executed the extensions sought by the IRS. The assertion is frivolous. Even assuming, arguendo, that the government's proposition might be true in some cases, it is manifestly false in this appeal. The limited partners, when solicited individually, consistently rejected the government's extension requests. Under the circumstances, we are hard pressed to conceive of a reasonable basis for the government's argument.
In view of our holding, we need not address the issue of whether a "structural" concern with a fiduciary's decisionmaking process, such as a conflict of interest, should be subjected to a harmless error analysis at all. See Restatement (Second) of Agency § 389 cmts. a, c (agent's conflict of interest renders transaction voidable at option of principal, regardless of resulting harm).
Third, respondent advances an alternative "harmless error" theory: that the granting or denial of an extension was irrelevant, because, had the extensions been denied, the Service would most likely have filed the FPAAs within the three-year time period. But as petitioners point out, the IRS has existing policies that expressly mention situations in which the Service may intentionally let the statutes of limitations run. Among these are cases in which bringing a timely civil claim may jeopardize important criminal prosecutions. See, e.g., Internal Revenue Manual § 9325.2(4)(b) (1998). We cannot say, on the facts before us that it would be "illogical" for the Service to have let the statute run. Accordingly, we reject the Commissioner's argument of hypothetical diligence.
The final argument advanced by the respondent provided the basis for the Tax Court's opinion below and is somewhat more complicated. It seeks to ground itself on Temporary Treasury Regulation § 301.6231(c)-5T ("Criminal Investigations Regulation"), which was enacted pursuant to TEFRA, see 26 U.S.C. § 6231(c)(3) ("Special Enforcement Provision").
The Special Enforcement Provision states: Regulations with respect to certain special enforcement areas. —
(1) Application of Subsection. — This subsection applies in the case of —
(A) assessments under section 6851 . . .,
(B) criminal investigations,
(C) indirect methods of proof of income,
(D) foreign partnerships, and
(E) other areas that the Secretary determines by regulation to present special enforcement considerations.
(2) Items may be treated as nonpartnership items. — To the extent that the Secretary determines and provides by regulations that to treat items as partnership items will interfere with the effective and efficient enforcement of this title in any case described in paragraph (1), such items shall be treated as nonpartnership items for purposes of this subchapter.
(3) Special Rules. — The Secretary may prescribe by regulation such special rules as the Secretary determines to be necessary to achieve the purposes of this subchapter in any case described in paragraph (1).
26 U.S.C. § 6231 (emphasis added).
Under this Special Enforcement Provision, the Secretary enacted, inter alia, the Criminal Investigations Regulation, which provides: Criminal investigations (Temporary).
The treatment of items as partnership items with respect to a partner under criminal investigation for the violation of the internal revenue laws relating to income tax will interfere with the effective and efficient enforcement of the internal revenue laws. Accordingly, partnership items of such a partner arising in any partnership taxable year ending on or before the last day of the latest taxable year of the partner to which the criminal investigation relates shall be treated as nonpartnership items as of the date of which the partner is notified that he or she is the subject of criminal investigation and receives written notification from the Service that his or her partnership items shall be treated as nonpartnership items. The partnership items of a partner who is notified that he or she is the subject of a criminal investigation shall not be treated as nonpartnership items under this section unless and until such partner receives written notification from the Service of such treatment.
Temp. Treas. Reg. § 301.6231(c)-5T (emphasis added).
The foregoing regulation can apply to any partner, and the Secretary has specifically decided that it can be applied with respect to the TMP of a partnership. See Temp. Treas. Reg. § 301.6231(a)(7)-1T(l)(1) ("A designation of a tax matters partner for a taxable year under this section shall remain in effect until — . . . . (iv) the partnership items of the tax matters partner become nonpartnership items under section 6231(c) (relating to special enforcement areas).").
Having promulgated the above-mentioned regulation, the Commissioner advances the following argument: (1) Section 6231 (The Special Enforcement Provision) was concerned primarily with the effective and efficient administration of TEFRA by the Secretary; (2) the Criminal Investigations Regulation is a reasonable agency interpretation of that statute; (3) the Service declined to exercise its authority under the Criminal Investigations Regulation to remove the TMPs of the petitioning partnerships; and therefore (4) the operation of the criminal investigation did not end the authority of the TMPs to bind the partnerships. In other words, because the IRS decided that the criminal investigations did not abrogate the TMPs' authority — as evidenced by its decision not to issue a § 301.6231(c)-5T letter — agency deference requires us to abide by the Service's decision.
Respondent's argument is flawed. The Special Enforcement Provision of TEFRA is concerned with efficient administration of the tax law. Accordingly, it requires the Secretary to promulgate regulations that serve that interest. As such, it properly forms the basis for regulations permitting the removal of a TMP when to do so furthers the government's interest. But these regulations are not (and, indeed, cannot) be the exclusive ground for removing a TMP following the commencement of a criminal investigation. If they were, then the only way in which a criminal investigation could be the predicate for the removal of a TMP would be if the IRS decided (by issuing a letter) to oust the TMP. And this would be so even when it would be in the Service's strong interest to capitalize on a possible conflict of interest by keeping the TMP in place. We cannot lightly impute to Congress the intent to vest sole discretion to determine the existence of a conflict of interest in the very party that, by its actions (albeit justified), causes the conflict. And there is nothing in the language or history of TEFRA that would lead us to do so.
We therefore conclude that where serious conflicts exist, a TMP may be barred from acting on behalf of the partnership, quite apart from the issuance of a government letter under current Regulation 301.6231(c)-5T. Accordingly, we now turn to the core of petitioners' appeal: that the TMPs had a conflict of interest which made their consents to extensions of the limitations periods void. Without much pause, we hold that they did.
The facts of the matter speak for themselves. The IRS had transformed the civil audits of the Transpac partnerships into criminal investigations of Adams, Volatile and Cofman well before it sought from these targets extensions of the statutes of limitations. To contend that Adams, Volatile and Cofman did not have a powerful incentive to ingratiate themselves to the government — be it the civil department of the IRS, the criminal division, or even the United States Attorney's Office — would be to be blind to reality. That the TMPs' interests and those of the ones who would be bound by their actions were in severe conflict cannot be doubted.
What makes matters especially disquieting in this case is that the Commissioner knew that the extensions were unwanted by the limited partners for whom the TMPs were purporting to act. For the Service had previously tried — and failed — to receive extensions from the individual limited partners and, only later, had gone after the embattled TMPs. When this fact is combined with the unrefuted allegation that the Service also misled those limited partners who had inquired as to the status of the civil audits by telling them to consult their TMPs (who, in turn, had been expressly ordered not to disclose the existence of criminal proceedings against them), the extent of the conflict becomes manifest. Indeed, this case becomes almost a paradigmatic example of why a party that stands to benefit from a conflict should not be the one to decide whether or not a conflict exists.
In sum, the criminal investigation created an overwhelming pressure on the TMPs to ignore their fiduciary duties to the limited partners. As such, we cannot let them bind these partnerships. Cf. Sriram v. Preferred Income Fund III Ltd. Partnership, 22 F.3d 498, 503 (2d Cir. 1994) (taking the unusual step of appointing an independent liquidating trustee to wind up the affairs of a partnership because "the interests of the former general partner are in conflict with those of the limited partners in such a fundamental way that only an independent third party can and should make decisions regarding the ultimate disposition of the partnership[']s assets") (quoting district court opinion) (internal quotation marks omitted).
It did so, moreover, under whatever standard for the existence of conflicts we might deem appropriate. In this respect, an argument can be made that the law of Delaware (where the partnership originated) should dictate the fiduciary responsibilities of a general partner in a limited partnership. Cf. Barbados #7 Ltd. v. Commissioner, 92 T.C. 804, 812-13 (1989) (analyzing the effect of bankruptcy on the dissolution of a Utah partnership under Utah law, and holding that the partnership's TMP no longer had authority to bind the partnership). On the other hand, because petitioners' claim sounds in due process — that it would violate the Due Process Clause to bind petitioners to the acts of a TMP who had a disabling conflict of interest — an argument can also be made that the existence of a conflict must be examined under federal law. Cf. Shutts, 472 U.S. at 812 (articulating as a matter of federal law the due process protections guaranteed to absent class members). Because we find that, on the facts of this case, the incentive to countermand the limited partners' intentions to deny extensions that was created by the Commissioner's (and, later, the U.S. Attorney's) scrutiny of the TMPs was so palpable, we believe that either jurisdiction's precedents would mandate the finding of a conflict. Cf. Missouri-Indiana Investment Group v. Shaw, 699 F.2d 952 (8th Cir. 1983) (conflict of interest created by the general partner's affiliation with a separate venture with interests antagonistic to the limited partners). See generally Boxer v. Husky Oil Co., 429 A.2d 995, 997 (Del. Ch. 1981) (reiterating the fiduciary role of a general partner to his limited partners at Delaware law). Accordingly, we need not decide which law governs.
Having held that the TMPs had conflicts of interests that prevented them from acting as the representatives of the partnerships, we must next consider both the immediate effect of our holding and its ramifications for future cases. In the instant case, the conflicts resulted in a partnership that (at least until the Tax Court appointed appropriate substitutes) had no TMPs. This situation, were it to recur with frequency, might well impede the efficient administration of the tax laws. We nevertheless do not believe that the result offends TEFRA. Indeed, the phenomenon of "TMP-lessness" of a partnership is not unprecedented. See, e.g., Barbados #7 Ltd. v. Commissioner, 92 T.C. 804, 810-12 (Tax Court 1989) (holding that sole TMP of a partnership who was disqualified as a TMP by virtue of bankruptcy had no authority to bind the partnership on tax matters).
Furthermore, we note that, to the extent that "TMP-lessness" might present a burden, the Service is excellently positioned to minimize its costs. As petitioners remind us, the Secretary has authority to appoint new TMPs. See 26 U.S.C. § 6231(a)(7). He did not, of course, attempt to exercise that authority in this case. But he certainly could, should an analogous situation arise in the future. Alternatively, if the Secretary does not want to appoint new TMPs (or properly feels ill-positioned to do so on account of a conflict, see Computer Programs Lambda, Ltd. v. Commissioner, 90 T.C. 1124, 1127-28 (1988) ("Lambda II")), he can send notice to the limited partners that the Service is removing the TMPs and, thereby, shift the duty to the partnerships to come up with their own replacements. Cf. Seneca, Ltd. v. Commissioner, 92 T.C. 363, 367-68 (1989) (Commissioner cured the TMP's inability to act for the partnership by mailing notice to all partners), aff'd 899 F.2d 1225 (9th Cir. 1990) (unpublished memorandum decision). If, moreover, the partnerships prove recalcitrant, the IRS can always seek an order from the Tax Court to deal with the situation. See Tax Ct. Rule 250; see also Lambda II, 90 T.C. at 1126-27 (Tax Court possesses inherent authority to fill a vacancy in a partnership's TMP position).
Finally, and most important, we emphasize that, notwithstanding the inapplicability of the Criminal Investigations Regulation to this case, the Secretary undoubtedly has the authority under the Special Enforcement Provision of TEFRA to promulgate reasonable regulations providing for the removal and the replacement of TMPs in the event that a conflict of interest develops. Such regulations would presumably avoid the difficulty that undermined the regulations that the Service sought to apply in this case: namely, that they vested sole authority in the IRS to determine in its own discretion when such a conflict had arisen. In this respect, we note that other regulations enacted under the Special Enforcement Provisions are triggered by the occurrence of an independent event. For example, the Bankruptcy Removal Regulation removes the TMP automatically upon the TMP's filing of a petition for bankruptcy. See Temp. Treas. Reg. § 301.6231(c)-7T. And it would be surprising if no analogue could be crafted that would likewise lead to automatic removal in cases of conflicts of interest. In any event, these are questions for a later day, and we wish to underscore only that our holding's emphasis on what an executive agency cannot do should not obscure the many things that it can do to help remedy matters.
The elimination of conflicts, even if not addressed in the existing regulations, is surely an appropriate concern to the effective and efficient administration of the tax laws. Cf. Lambda II, 90 T.C. at 1128 n.4 (suggesting that while it would be improper for the IRS to designate a new TMP when litigation between the partnership and the Commissioner is pending, such an appointment might be permissible during pre-litigation administrative proceedings).
The validity of such regulations would, of course, depend on the appropriateness of their definition of conflict. Similarly, determinations of when, in such situations, it is best for the Commissioner or for someone else to appoint a new TMP is also a matter that would require careful scrutiny. For as the Tax Court emphasized in Lambda II:
Where a partnership is without a tax matters partner before this Court, we believe it is most appropriate for the Court to appoint the partnership's tax matters partner, rather than for [the Commissioner] to make the appointment because [the Commissioner] is the partnership's adversary during the litigation. An adversary should not appoint an opponent's representative.
Lambda II, 90 T.C. at 1127-28.
We hold that the Tax Court erred in finding that, in the circumstances before us, the TMPs could validly execute extensions of the three-year statutes of limitations (or, more precisely, that the Tax Court erred in finding that the IRS's decision not to invoke the Criminal Investigations Regulation foreclosed a finding that the TMPs were precluded from extending the statutes). We note that our disposition of this appeal renders moot petitioners' separate argument regarding corporate forfeiture, which we decline to address. Finally, we add that our opinion in no way concludes this litigation. For respondent has expressly preserved its alternative argument that the six-year statute of limitations should properly apply to the tax years under dispute.
We, of course, make no comment on the merits of that claim.
REVERSED AND REMANDED.
In Transpac, the Second Circuit addressed a single question: "whether, as a result of being placed under criminal investigation by the IRS (and hence becoming subject to pressure by the IRS), the tax matters partners (TMPs) of various partnerships labored under a conflict of interest and thereby were disqualified from binding the partnerships."
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Outside general corporate counsel for a U.S. subsidiary of a publicly held Chinese manufacturer of electrical equipment.
Successfully defended copyright infringement, theft of property, misappropriation of confidential information, breach of contract, tortious interference, violation of Computer Fraud and Abuse Act (CFAA), Stored Communication Act, Civil Conspiracy claims arising from a failed merger between two businesses. Obtained favorable settlement for our client after counterclaiming the plaintiff for breach of contract, including the plaintiff's payment of our attorney's fees. The case was filed in the Southern District of Texas.
Defend (ongoing) large chemical company against breach of licensing agreement, breach of fiduciary duty, promissory fraud, and tortious interference claims. Specifically dealt with claims that the defendant company did not use commercially reasonable efforts to develop an unproven/untested technology. Developed a defense that the licensed technology was untested and unproven, and the commercially reasonable efforts clause is not enforceable without objective criteria.
Successfully defended retailer of convection oven against Lanham Act, Trademark infringement, copyright infringement, tortious interference, and other false advertising claims brought by a competitor, resulting in summary judgment entered in favor of the retailer client on all counts in the Northern District of Illinois. Recovered fees for the client after Seventh Circuit mediation process.
Represent minority shareholder as a plaintiff in breach of fiduciary duty, wasting corporate assets, oppression claims against another minority shareholder who improperly transferred former company's assets, including accounts receivable, clients, and licenses to operate to a newly formed company solely operated by the defendant shareholder.
Successfully defended Canadian Medical device seller against breach of implied and express warranty claims brought by a US Medical business, resulting in dismissal of all warranty claims based on mandatory arbitration clause found in terms/conditions section of a purchase order.
Defended former executive of large medical device manufacturer against breach of non-solicitation, non-compete confidentiality, and corporate opportunities provisions of a stock purchase agreement, including defending a preliminary injunction motion filed by the plaintiff manufacturer. After an evidentiary hearing, the court denied parts of the relief sought by plaintiff against our client, allowing the client to continue to operate his business.
Represented Chinese publicly traded companies against a breach of stock purchase agreement, including breach of exit option, right of first refusal, specific performance, indemnification provisions of the SPA, tortious interference, civil conspiracy claims. Successfully settled the matter after filing a motion to dismiss on all counts.
Successfully prosecuted several lawsuits on behalf of a large insurer client arising out of fraud committed by a former employee while conspiring with several of the client's vendors. Our efforts resulted in recovery of nearly $1mil in money stolen, court costs and attorneys' fees through settlement. In one case, the court granted summary judgment in favor of the client and against defendant vendor, finding the vendor was vicariously liable for its employees' fraudulent actions.
Defend large home and beauty product manufacturer against breach of implied indemnity and implied warranty claims arising out of a sale of a defective product, current pending in Western District of North Carolina.
Successfully defended a promissory estoppel claim brought by the US government against a national insurer after a bench trial. Our defense was that the government's attorney misinterpreted existing law and custom practice in relying on the alleged promise. The court specifically found in a trial memorandum that the government's reliance was not reasonable.
Gary Zhao Featured in Thomson Reuter's White Paper and Podcast
Gary Zhao Interviewed by the Legal Executive Institute of Thomson Reuters
Legal Executive Institute of Thomson Reuters, November 29, 2018
Ins & Outs of Corporate, General and In-House Counsel
Chicago Lawyer Magazine, August 2018
Chicago Bar Association Honors Gary Zhao
Chicago Bar Association, April 24, 2018
SmithAmundsen Hosts a Celebration of Hispanic Heritage Month
Gary Zhao Featured in Chicago Daily Law Bulletin Article About the Chinese American Bar Association's Record Growth
Chicago Daily Law Bulletin, February 22, 2017
Gary Zhao Appointed to the National Asian Pacific American Bar Association's Board of Governors
National Asian Pacific American Bar Association, November 5, 2016
30 SmithAmundsen Attorneys Included on 2016 Illinois Super Lawyers and 2016 Illinois Rising Stars Lists
SmithAmundsen, January 8, 2016
Suburban Life Media, the Chinese American Bar Association, and the National Asian Pacific American Bar Association Honor Gary Zhao in 2015
Suburban Life Media; Chinese American Bar Association; National Asian Pacific American Bar Association, August 2015
Illinois Super Lawyers & Illinois Rising Stars Names 29 SmithAmundsen Attorneys to 2015 List
"Why Chicago Law Firms are Learning Mandarin" Chicago Daily Law Bulletin Quotes Gary Zhao
Mandarin Leader Profiles Gary Zhao
Mandarin Leader, 2015
Celebrate PRIDE Week With SmithAmundsen
Celebrate PRIDE With SmithAmundsen
Chicago, IL, June 27, 2019
Brando's Speakeasy, June 21, 2017
SmithAmundsen and Chicago Taiwanese American Professionals Present Panel on Business Startups
SmithAmundsen, Taiwanese American Professionals, Seminar; Chicago, IL, November 17, 2016
Proactive Strategies to Minimize Electronic Discovery Pitfalls
National Conference of Vietnamese American Attorneys, Seminar; San Jose, CA, October 15, 2016
How to Use the Small Claims Court to Your Advantage
Asian American Bar Association, Seminar, Chicago, IL, September 10, 2016
SmithAmundsen Hosts Third Annual Black History Month Event
Park Hyatt, Chicago, IL, February 18, 2016
Arbitration Artistry for Advocates: Tips & Pitfalls of Arbitration in 3 Acts
NAPABA, 2015 Annual Convention; New Orleans, LA, November 6, 2015
Clients & Colleagues Celebrate Black History Month
150 N. Michigan Ave, Suite 3300, Chicago IL, 60601, February 19, 2015
© 2020 SmithAmundsen LLC
USLAW Network

redpajama_set_name: RedPajamaCommonCrawl


2. A double-count of the 330,000 Jerusalem Arabs (whose number expands systematically due to births) has taken place since the 1997 Palestinian census, because they are included in the official count of both Israeli and the the Palestinian Authority.
3. Over 100,000 Arabs (mostly from Judea and Samaria) have been doubly-counted – by Israel and the Palestinian Authority – as a result of marrying Israeli Arabs, which accorded them an Israeli status (permanent residents or citizens). This contingency is, also, growing due to births.
4. A 32% inflated number of births was documented by a September 7, 2006 study by The World Bank.
6. A 280,000 net-emigration has been documented, since the 1997 Palestinian census, by Israel's International Passages Authority, which controls all land, air and sea passages to/from Israel, Judea and Samaria (and Gaza until the "disengagement" of 2005), while the PCBS claims zero net-migration…. The 1950-1967 documentation by Jordan and Egypt reveals that net-emigration has been systematic in Judea, Samaria and Gaza, except for the 1993-95 Oslo-driven importation, by Israel, of some 100,000 Palestinians from terrorist camps in Tunisia, Libya, Yemen, Iraq, the Sudan and Lebanon. In recent years, the scope of net-emigration from Judea and Samaria has been 20,000 annually.


Travel insurance companies are typically happy to work with customers who need to make changes to their policy. Since travelers are encouraged to make their travel insurance purchase soon after their initial trip deposit date, they may not have all the details when they make their travel insurance purchase. Starting with an estimate is a good way to ensure you have coverage in place in case something unexpected occurs.
Adding trip costs to your plan may result in a premium increase, but if your travel costs happen to be lower than you originally estimated, your premium will be reduced and you'll received a refund for the difference.
Changes to your travel insurance policy must be made before you start you trip. All travel insurance plans allow you to change your travel dates and let you increase or decrease the covered trip cost (with appropriate documentation). These changes must be made prior to your scheduled departure date.
It's important to note that pre-existing medical condition waivers require travelers to purchase an amount of coverage that equals all pre-paid nonrefundable trip expenses.
Changes made during the free review period may include canceling the travel insurance plan if you realize it's not what you needed for your particular trip.
Contact the travel insurance provider to make chances to your policy. When you call them, it's best to have your travel insurance policy number handy, if possible. You should have received a copy of your travel insurance policy by e-mail (check your spam or junk folder if you don't immediately find it), and that is where you'll find not only the travel assistance services hot-line (for when you start your trip), but also the customer service number and your policy number.


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CoNZealand to collaborate with The Fantasy Network for the first ever Virtual Worldcon and new Membership Rates announced
April 15, 2020 June 8, 2020 Kate RichardsNews, Press Release
CoNZealand is pleased to announce a collaboration with The Fantasy Network to bring the 78th Worldcon to an interactive, virtual platform, say Chairs Norman Cates and Kelly Buehler.
"From panels and streaming video to informal hangouts and late-night networking, the virtual convention aims to provide members with the most fun that they can have at a convention from their home," say Buehler and Cates.
In addition to collaborating on creating and hosting the virtual platform, after the convention The Fantasy Network will host selected video-on-demand streams from CoNZealand in their iOS, Android, and Roku applications in a new Worldcon channel.
Updated membership rates have also been announced today, as participation in the virtual CoNZealand will require an Attending Membership. An Adult Attending Membership is now NZD$300. The updated membership rates are detailed below.
"In addition to full access to the virtual con, attending members will be able to vote for the 2020 Hugo Awards and the 1945 Retro Hugo Awards, and for the 2022 Worldcon site selection.
"Supporting Members will receive the standard package with a souvenir book and any other souvenir items they would have received as a Supporting Member, as well as voting rights for the Hugo Awards, Retro Hugo Awards, and 2022 Worldcon Site Selection.
"As the new Adult Attending Membership rate is lower than what many people previously paid for the same membership tier, we will be offering refunds upon request from 1 May, 2020 through the CoNZealand website of the difference between what was paid for a membership and the new Attending rate," Cates and Buehler say.
More information on refunds is available on the CoNZealand website here.
Note that all prices are in New Zealand dollars.
Adult Attending Membership
Unwaged Attending Membership (NZ residents only)
Young Adult Attending (born in or after 2000)
Child Attending – 13 years or over as at 29 July 2020.
Supporting Membership
*Please note that this constitutes a change of age to this membership type.
Hugo and Retro Hugo finalists announced
CoNZealand's GUFF delegate announced


North America 2015 on August 20th.
> The deadline for submitting a proposal for CloudStack Day Seattle is Friday, June 12.
To submit a proposal visit: http://events.linuxfoundation.org/events/cloudstack-seattle/program/cfp.
I hope to see many user stories at the Seattle meeting.


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Auburn	Auburn Legend, MLB Star Tim Hudson Joins Tigers Baseball Staff	Patrick Pinak, The League	3:16pm, January 15
Auburn University is home to a number of SEC legends and famous alumni. Jimmy Buffett learned to play guitar so…
Auburn	Auburn Has 4-Star Versatile Beast Coming to Campus in 2020	Brett Regan, 4:51pm, January 13
If the Iron Bowl wasn't already exciting enough for the Auburn Tigers, they picked up their second win over the…
Auburn	"War Eagle" Almost Became the First Words Spoken on the Moon	John Duffley, Editor	3:15pm, January 6
Whether you believe the moon landing was real or not, Neil Armstrong will always be known as the first man…
Auburn	Jimmy Buffett Learned Guitar at Auburn University (So He Could Meet Girls)	Chris Picaro, The League,	2:00pm, December 31
Auburn University is one of the most famous institutions for developing athletes, but they have put out tons of great…
Auburn	Derrick Brown Announces Outback Bowl Plans: "We're Not Done Yet"	John Duffley, Editor	3:04pm, December 16
Auburn defensive tackle Derrick Brown is going to be a top-10 pick in the 2020 NFL Draft. The three-year starter…
Auburn	Auburn QB Bo Nix Named SEC Freshman of the Year	Patrick Pinak, The League	1:20pm, December 11
When Auburn Tigers freshman quarterback Bo Nix arrived on campus at Auburn University, he carried the weight of being a…
Auburn	Auburn Hires Chad Morris as New Offensive Coordinator	John Duffley, Editor	5:52pm, December 10
Former Arkansas head coach Chad Morris was fired as Razorbacks' leader on November 10. The Texas A&M University alum went…
Auburn	Auburn OC Kenny Dillingham Leaves for FSU After One Season	Brett Regan, 3:05pm, December 9
When head coach Gus Malzahn hired quarterbacks coach and offensive coordinator Kenny Dillingham before last bowl season, the Auburn Tigers…
Auburn	Ex-Auburn QB Joey Gatewood Transfers to Another SEC School	Brett Regan, 6:25pm, December 5
Prior to the 2019 college football season, Auburn Tigers head coach Gus Malzahn had an important decision to make. There…
Auburn	Ronnie Brown Headlines 8 Alabama Sports Hall of Fame Inductees	Patrick Pinak, The League	2:57pm, December 5
The Auburn Tigers have had some pretty electric running backs in their 117 seasons on the gridiron. Bo Jackson is…
Auburn	Auburn's All-Time Starting 5 is as Dominant as It Gets	Brett Regan, 2:05pm, December 4
As you walk into Auburn Arena, the home of the Auburn Tigers, it's hard not to look up and notice…
Auburn	Auburn Fined $250,000 for Storming Field After Iron Bowl	Patrick Pinak, The League	1:08pm, December 2
Storming the field is one of the all-time great traditions in college football. The practice is historically dangerous, as fans…
Auburn	Pat Sullivan, Heisman Winner at Auburn, Dies at 69	John Duffley, Editor	3:20pm, December 1
As The Plains erupted in celebration following the Auburn Tigers' incredible 48-45 victory over the fifth-ranked Alabama Crimson Tide, one of…
Auburn	Hire Auburn's Kick-Six Legend for $40 and Sabotage an Alabama Fan	John Duffley, Editor	12:30pm, November 27
Ah, the Iron Bowl. Not only is it considered one of college football's greatest rivalry games, it almost always has…
Alabama	Iron Bowl Flashback: Auburn Makes History on "The Kick Six"	John Duffley, Editor	12:00pm, November 25
In 2013, the Alabama Crimson Tide were the top-ranked team in college football the entire regular season. The Tide were at…
Auburn	Auburn Retires Nova, Introduces 'War Eagle VIII'	Brett Regan, 1:05pm, November 22
At Auburn University, tradition is everything. From War Eagle to Toomer's Corner, fans pride themselves on having some of the…
Auburn	Bo Jackson Tries Explaining His Greatness to Young Kid	Former FanBuzz Staff , 5:00pm, November 21
Legendary football and baseball player Bo Jackson was working with one of his former teams, the Chicago White Sox, as…
Alabama	'Punt Bama Punt' Was One of the Craziest Comebacks Ever	Chris Picaro, The League,	5:50pm, November 20
In Iron Bowl history, there have been some crazy finishes between the Auburn Tigers and Alabama Crimson Tide, but none…
Auburn	Son of Auburn Team Chaplain Killed in Robbery Attempt	Associated Press , 3:05pm, November 20
ATLANTA (AP) — Police say the son of Auburn University's longtime team chaplain has been killed while attempting to rob…


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« 'You people will never be safe'
Glenn Beck's interview with Oklahoma Governor Mary Fallin »
Rand Paul: My colleagues just voted to arm the allies of al Qaeda
John Hudson
Sen. Rand Paul (R-KY) blasted members of the Senate Foreign Relations Committee Tuesday, which voted overwhelmingly to arm elements of the Syrian opposition in a bill co-sponsored by Sen. Robert Menendez (D-NJ) and Sen. Bob Corker (R-TN). "This is an important moment," Paul said, addressing his Senate colleagues. "You will be funding, today, the allies of al Qaeda. It's an irony you cannot overcome."
The legislation, which would authorize the shipment of arms and military training to rebels "that have gone through a thorough vetting process," passed in a bipartisan 15-3 vote. Paul offered an amendment that would strike the bill's weapons provision, but it was rejected along with another Paul amendment ruling out the authorization of the use of military force in Syria. (Connecticut Democrat Chris Murphy was the only senator to join Paul in support of the weapons amendment.)…
…The dispute centers on the issue of whether the United States could properly vet Syrian rebels so that weapons and body armor would not fall into the hands of extremist groups, such as the al Qaeda-aligned al-Nusra Front. The Pentagon's top brass has vacillated about whether it's logistically possible to keep track of weapons as they enter a conflict involving a complex mix of opposition groups, as the new bill would require…
Read the complete article at Foreign Policy.
Also, McCain Finds Paul's Defense of Apple "Offensive"
I am offended by the spectacle of dragging in here executives from Apple using the brute force of government to bully a great success story.
— Senator Rand Paul (@SenRandPaul) May 21, 2013
Read Senator Paul's Twitter feed at Big Government.
Congressman Justin Amash wrote on his Facebook page:
The IRS takes your money. Congress uses your money to arm our enemies. The IRS takes more of your money. Congress uses that money to fight the enemies Congress just armed.
Rand Paul slams Senate for bringing Apple in for questioning over legal tax practices & vilifying them
May 21st, 2013 | Tags: al Qaeda, al-Nusra Front, Apple, Rep. Justin Amash, Sen. Chris Murphy, Sen. John McCain, Sen. Rand Paul, Senate Foreign Relations Committee, Syria | Category: Congress, Department of Defense, Islam, Middle East, Military, Politicians


Download the book "The road to the best practices in logistics and customs"
This book, like no other, covers all the processes of a company that imports and or exports, from the point of the initial negotiations between the seller and the client, to the final delivery of the product. It covers purchasing, warehousing, the various security programs that the governments of United States and Canada have implemented, which is now a matter of concern to us all, the correct use of INCOTERM, and it even covers the issue of costs, which as we know, is now what companies focus on most.
This document is centered on the method for the design and construction of a Model for the Best Practices in Customs and Logistics. It details all the phases to be covered by the model, but does so with a simple but accurate approach by identifying customers needs in order to hand-tailor a suit for that specific client.


All Home Business Directory Information You Need To Know – Turn your passion into some cold, hard cash with your own home business.
Turn your passion into some cold, hard cash with your own home business.
Even when you are working from home, you should take pride in your appearance. If you work at home, you might not give much thought to what you wear to work. Wear work-appropriate clothing just as if you were commuting. By dressing up and feeling great, you will be on the right path to making your business as successful as possible.
Give your products as prizes when contests are organized. You can either organize contests yourself or look for local events you can participate in. This will give you a good reputation and allow more people to try your products. Make sure people know where the product came from and how to get in touch with you.
Want To Have A Home Business? Read This First!
Whether you are crafty, love to bake, like to sew or just about anything else, you can turn that into an at-home business. This article will serve as your guide and offer you some good, solid tips for turning your skills into a living.


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Federal Appropriations
Blog Post | May 8, 2009
Disappointing DOE 2010 Budget Request
DOE released its budget request for FY2010. Unfortunately it is disappointing with respect to the Industrial Technologies Program. Overall, funding increases from $90 million for FY2009 to $100 million for FY2010. However, funding actually goes down for the Industries of the Future (industry specific), with distributed energy and industrial assessment centers level funded. The major increases are for deployment (e.g., SEN) and for cross-cutting research.
Blog Post | July 8, 2008
Federal Energy Policy Update
In June, the U.S. Senate spent several days debating climate change legislation. The debate was nominally on the Lieberman-Warner bill that would establish a federal cap and trade program for greenhouse gas emissions beginning in 2012, with the caps gradually ramping down to 80% below 1990 emissions by 2050. Many of the emission allowances would be auctioned off, and the proceeds would fund a variety of programs, including energy efficiency.
Press Release | February 4, 2008
President's Budget Backtracks on Energy and Climate Priorities
Washington, D.C. — ACEEE's initial review of the Administration's FY 2009 budget request issued today finds that the request continues to shrink funding for the energy efficiency programs that should be front-line priorities in the nation's energy and environmental agenda.
"The President's budget once again fails to propose bold responses to our nation's critical energy priorities," said Executive Director Steven Nadel. "Congress should start with a clean slate on the 2009 budget if we are to make progress on high energy prices and global warming."
Blog Post | March 28, 2007
Congress Takes a New Look at Efficiency
With new leadership in both houses for the first time in 12 years, members and committees have been actively exploring new energy policy ideas, including many on energy efficiency. A few highlights from the first three months:
President's Budget Undermines Energy Security
Washington, D.C. — The American Council for an Energy-Efficient Economy (ACEEE) today issued a preliminary assessment of the Administration's FY 2008 budget request, finding that the request continues to shrink funding for the energy efficiency programs that should be front-line priorities in the nation's energy agenda.
President's Budget Slashes Efficiency—The First Step in Oil Addiction Recovery
Washington, D.C. — The American Council for an Energy-Efficient Economy (ACEEE) today expressed disappointment in the U.S. Department of Energy's (DOE) funding cuts for energy efficiency in its FY 2007 budget request. Energy efficiency core funding fell by over $100 million, or about 18% compared to the FY 2006 level. This budget proposal accelerates a six-year decline in efficiency spending. Since FY 2002, DOE research and design spending on core efficiency programs has fallen by $157 million; this represents a 32% after-inflation drop in federal support for energy efficiency.
Bush Clean Energy Goals Must Be Matched by New Funding and Policy Action
Washington, D.C. — The American Council for an Energy-Efficient Economy (ACEEE)'s review of the President's State of the Union address applauded the Administration's recognition of our oil-dependence problem and the need for new clean energy research. However, ACEEE also observed that while the speech contained promising words on new clean energy policy initiatives, it contrasts sharply with the administration's funding record on energy efficiency technology and its policy inaction on clean energy solutions.
Blog Post | February 15, 2005
Bush Efficiency Budget Continues Slow Bleeding
As has been the case in recent years, the Administration's FY 2006 budget request, released February 7, continues to cut funding for energy efficiency. Overall funding would drop from $868 million in FY 2005 to $847 million in FY 2006. While this 2.5% cut may appear modest, it reflects a 15% cut from FY 2002 levels, after inflation, and masks deeper cuts in several key programs, including:
President's Energy Efficiency Budget Backs Away From His Policy Goals
WASHINGTON, D.C. — The American Council for an Energy-Efficient Economy (ACEEE) today expressed disappointment with the U.S. Department of Energy's (DOE) continued funding cuts for energy efficiency in its FY 2006 budget request. Energy efficiency funding fell by about $20 million, or more than 2%, compared to the FY 2005 level. Since FY 2002, DOE research and development spending on efficiency has fallen by $50 million. Corrected for inflation, this represents a 15% drop in federal support for energy efficiency.
Blog Post | October 5, 2004
Washington Update on Imminent Energy Policy Actions
While Congress and the Administration are not demonstrating much leadership overall on energy efficiency, several important issues hang in the balance this fall:


Miscanthus nepalensis is very unusual and very beautiful having delicate looking airy flower plumes held high above mounds of soft green foliage from mid-summer right through into the depths of winter. The flowers are a coppery-gold, like flaxen hair caught in sunshine.
A must for jungle-lovers, Miscanthus nepalensis is a tall grass (though not as tall as many Miscanthus) and clump-forming, works well with canna lilies and phormium or planted singly or in groups in a gravel garden. Good front of garden grass due to its size and stature, or mid border amongst other perennials. Children love the way the silky flower tassels turn into fluffy white tickle-sticks in winter.
Plant in a sheltered spot, preferably in a sunny well drained position, although I have seen this plant used to great effect in a dappled woodland situation. Miscanthus nepalensis is deciduous and re-grows late in the spring from the dormant culms.


The committee of the Westmeath Dublin Business Network invites you to their inaugural gathering in House on Leeson Street. The event will be an informal social evening and an introduction to the network.
Light refreshments and finger food will be provided on the night.
The network will provide Westmeath natives working in the greater Dublin area with an opportunity to meet and network. The event will be an open invitation and we would appreciate if you could pass the word to anyone working in Dublin and from the Lake County that might be interested in joining us on the night.
However, please ensure to register in advance to allow our team to prepare your business name badge.


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Your Search Returned: 38 Results
The Deliberate Death of a Polish Priest
Large Cast Male, 3 Female
Ronald Harwood Published by AmberLane Press
Father Jerzy Popieluszko was more than a priest. He was an outspoken pacifist, opponent of social repression and supporter of the outlawed Solidarity movement Ronald Harwood's play is a dramatisation of…
Soldier's Heart
3 Male, 3 Female
David French Published by Talon Books
With Soldier's Heart, French looks back in time at the thoroughly alienated sixteen-year-old Jacob, standing on a railway platform, his suitcase and one-way ticket away from home in hand. His father Esau,…
Animal Farm - Staged Reading Version
Nelson Bond from George Orwell Published by Samuel French Inc
Animal Farm is a fable with a sting. Much has been written about the threat of Communism, but it remained to the late George Orwell, farsighted British author of the brilliant and frightening 1984, to…
Price: $9.99 Read more Add to cart
Tom and Viv
Michael Hastings Published by Oberon
TS Eliot's wife, Vivien, suffered from a severe hormonal imbalance during their seventeen years together. Their pained private life was the source of some of Eliot's finest work Despite the complex nature…
It's a splendid moon-filled night at Coley's Point in August, 1926 Eighteen-year-old Jacob Mercer has returned from Toronto to the tiny Newfoundland outport, hoping to win back his former sweetheart, Mary…
The Adam Darius Method - A Technical and Practical Handbook for all Performing Artists
Adam Darius Published by Used Copy
Author's Presentation Copy (signed) - First Edition - 1984 - with d/j
Execution of Justice
Large Mixed Cast
Emily Mann Published by Samuel French Inc
Execution of Justice is an ensemble play by Emily Mann chronicling the case of Dan White who assassinated San Francisco mayor George Moscone and openly gay city supervisor Harvey Milk in November 1978…
Pacific Overtures
Stephen Sondheim & John Weidman Published by Theatre Communications
In 1852 Commodore Matthew Perry and four American warships arrived in Japan, and the Floating Kingdom was never the same again Borrowing liberally from the techniques of Kabuki Theatre, Sondheim's musical…
My Beautiful Laundrette - Faber Reel Classics
Hanif Kureishi Published by Faber & Faber
Hanif Kureishi's groundbreaking 1984 screenplay My Beautiful Laundrette immediately received an Oscar nomination for Best Screenplay. In addition to his screenplays and fiction Kureishi is also the author…
We Love You Arthur
Fiona Evans Published by Josef Weinberger
Before George Michael was gay, before Madonna was British, before Bob Geldoff tried to feed the world, two teenage girls fell in love with National Union of Mineworker's leader, Arthur Scargill Growing…


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Long Beach could follow Burbank, L.A. County…
Long Beach could follow Burbank, L.A. County with vaping sales ban; Pomona and L.A. to consider similar prohibitions soon
FILE – In this April 11, 2018 file photo, a high school student uses a vaping device near a school campus in Cambridge, Mass. A new study released Wednesday, Sept. 18, 2019, found another jump in how many U.S. teens vape nicotine-tinged electronic cigarettes. About 25% of high school seniors surveyed this year said they vaped nicotine in the previous month, up from about 21% the year before .(AP Photo/Steven Senne, File)
By Hayley Munguia | hmunguia@scng.com | Long Beach Press-Telegram
When it comes to calling out the public health impacts of vaping, Long Beach isn't just blowing smoke.
Los Angeles County's second-biggest city could be the latest to take action against some e-cigarettes and other tobacco-related merchandise, when the City Council considers a ban on flavored vaping products at its Tuesday, Oct. 1 meeting.
If the panel approves the motion to direct the city attorney to draft such a ban, it would follow in the footsteps of Bay Area cities like San Francisco and Fremont.
Closer to home, Beverly Hills approved an ordinance in June to prohibit the sale of all tobacco products, while both L.A. County and Burbank voted this past Tuesday, Sept. 24, to move ahead with prohibiting the sale of some flavored tobacco products in their jurisdictions.
For Long Beach's part, the proposal came from City Councilwoman Suzie Price, who represents the southeastern Third District. She said in a Thursday, Sept. 26, phone interview that vaping – which the Centers for Disease Control and Prevention has found to be associated with 805 lung injury cases and 12 deaths nationwide – has proven dangerous enough for the city to halt sales of those products.
In Long Beach, officials have counted two people who were sent to the emergency room, both in August, for lung injuries associated with vaping. Both people have since recovered.
"We're on notice that it's an issue," Price said, "and we need to do something to address it."
Price's suggested motion would institute a temporary ban, although she said she wasn't sure how long such a prohibition should last.
"I certainly wouldn't want to rush to lift the ban," she said. "I think we would need a little bit more clarity in terms of what the actual health impacts are."
Although the CDC is studying the issue, officials haven't yet identified a specific cause of the lung injuries. But until that's determined, experts have warned that using vaping products isn't worth the risk.
Kelly Colopy, Long Beach's Director of Health and Human Services, said Thursday that she's concerned about more than just flavored vaping products.
Flavored tobacco in general, she said, has caused an upswing in underage smoking. In addition to instituting a temporary ban on vapor products, Colopy said she'd like to see one in place for things like menthol cigarettes and flavored cigars.
"They've found across the country, when you have a comprehensive flavor ban on tobacco and vaping products," she said, "they are really a good way to decrease the youth smoking and vaping. So we need to really start to focus on the flavors; it has a strong impact on youth use."
Colopy said that while a temporary ban is in place, it would be important for the city to study other impacts, like how the business community could be affected, before making any permanent changes.
Whether or not the council moves forward with the ban on Tuesday, other cities in the Southland will likely take action in the near future.
Pomona's Deputy City Manager Mark Gluba said in a Thursday email that his team will likely bring forward a similar ban "for council consideration as part of a proposed tobacco retailer ordinance that will likely be presented in the coming months."
Los Angeles City Attorney Mike Feuer, meanwhile, has made it his mission to ensure the nation's second-biggest city also acts.
In response to a prior council vote on the issue, Feuer recommended in a Sept. 18 report that the City Council adopt a ban on the sale of all flavored tobacco products.
"The vaping industry is reaping profits, but it's our kids who pay the price — by putting their health on the line," Feuer said Thursday. "We're in the midst of a vape-centered public health emergency."
A spokesman for Los Angeles City Councilman David Ryu, who chairs the Health, Education, Neighborhood, Parks, Arts, River and Environment Committee, said the issue will likely come to the committee in November.
"There's no doubt that these products need better oversight if not an outright ban, especially when it comes to nicotine products that seem to market to children," Ryu said in a statement. "I look forward to working with the City Attorney and my council colleagues on legislation that best protects the health of our city's people."
Sign up for The Localist, our daily email newsletter with handpicked stories relevant to where you live. Subscribe here.
Hayley Munguia | Reporter
Hayley received her bachelor's degree in New Media Journalism from New York University in 2015 and worked as a data reporter and social media editor for the politics and sports website FiveThirtyEight before working at the Southern California News Group. She grew up in Austin, Texas.
hmunguia@scng.com
Follow Hayley Munguia	@hemdash
Coronavirus vaccine rollout in LA County leaving many frustrated
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Renewed bid to hire former Carson mayor to lead water district rejected again


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Report: 3 Detroit police officers shot at precinct
Published: JANUARY 24, 2011 03:56
DETROIT — A gunman opened fire inside a Detroit police precinct on Sunday, shooting at least three officers including a commander, a police official said.
Sgt. Todd Eby told the Detroit Free Press that he was sitting at his desk at the precinct when the gunman walked in Sunday afternoon with a pistol grip shotgun and opened fire. He said officers shot back at the gunman, killing him.
The conditions of the officers were not immediately known. Media reported that they were taken to Sinai Grace hospital in Detroit, but attempts to reach the hospital on Sunday were not immediately successful.
Police spokeswoman Sgt. Eren Stephens told The Associated Press that she didn't immediately have any information on the shooting.
No other details were immediately available. A news conference was expected Sunday night.


text:
Beef Watch: Canadian cattle herd remains steady, demand keeps prices firm
By Gren Winslow
Comment, News
The cover of the June 1938 inaugural issue of Canadian Cattlemen magazine. Photo: File
Our June 2018 issue marks the 80th anniversary of Canadian Cattlemen, which first appeared as a "souvenir" issue published by the Western Stock Growers Association (WSGA) in June 1938.
To honour the occasion I decided to take another look back through that first issue to gain some perspective on how things have changed in the past eight decades. For this I am most grateful to librarian Jana Wilson at the Bert Sheppard Memorial Library and Archives in the Stockman's Memorial Foundation in Cochrane, Alta. To my knowledge it maintains the only indexed collection of our magazine right back to the first issue.
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As you might expect that first issue focused primarily on the early days of the Western Canadian cattle industry right up to their present day in 1938.
Senator D.E. Riley, then honourary president of the WSGA, looked back another 50 years to May 1883 when he walked into Alberta from Winnipeg behind a Red River cart and first saw the Rocky Mountains towering over the foothills.
"The country when I first saw it was virgin wilderness, void of all life but wild game, and knee deep in the rich Buffalo grass, a forerunner of the wheat fields to come. Only the whitened piles of bones, here and there, reminded one of the countless buffalo herds that had vanished but short years previously. The range that they had used remained and was not to lie idle for long."
By the early 1880s the cattle industry was flourishing in the Western States and the ranges were badly overstocked. Encouraged by glowing reports of endless grass from whiskey traders and adventurers who had penetrated what is now Alberta, cattlemen soon started moving up to 10,000 head north. The first large herd owned by Senator Cochrane of Quebec arrived in the fall of 1882, followed quickly by the North West Cattle Company owned by the Allans of Allans Steamships of Montreal that started the Bar U herd.
The "76" herd brought in by the Powder River Cattle Company arrived as a dry herd. The calves were killed as soon as they were born with the result that their herd withstood the winter with fewer losses than other herds.
There were no settlements, no wire fences, no taxes and no restrictions, truly the "good old days" for the free range cowboy riding in large communal roundups, each outfit's riders matching calves to its cow's brand and marking them in turn.
By 1882 these early ranchers sought out some security to this new range and were granted leases up to 100,000 acres at one cent per acre per year from the Dominion Government on the stipulation that they must have one head of stock for each 10-acre parcel within three years. By 1884 just 41 companies and individuals held 1,782,690 acres under lease from the government, plus 900,000 acres upon which no stock had been placed.
It all worked quite well until the hard winter of '86 and '87 when three-quarters of the cattle perished in the bitter snow. Many of the large leases were cancelled due to non-payment of fees but those outfits that survived were careful to wean the calves in the fall and put up all available feed to carry the cattle through the next winter.
The advent of the Canadian Pacific Railway in 1885 was another marker for change and by the early 1990s the steel highway was bringing in a wave of competition for the cattle industry in the form of farmers, barbed wire and wheat.
Even some 30 years later Frank Ward, president of the British Columbia Beef Growers, couldn't mask the frustration he felt at that change. "Looking back a few years to 1904 the farmer aided by politicians brought catastrophe to the Prairie beef herds," he stated in our first issue. "Since then farming taxes and grazing fees were imposed forcing herds of magnificent beef cattle out of existence and alas, substituting a non-descript cow to milk."
"No protection was given the industry by the governments of that day. If an acre of Crown land in southern Alberta could be ploughed it was marked "arable — not to be leased."
Ward clearly blamed these policies for degrading the quality of cattle in Western Canada, a view he carried with him when he was "forced" out of southern Alberta to British Columbia where he became an early champion of a national grading system to rid the country of what he considered to be low-grade cattle.
Cattle baron Pat Burns was another who was concerned with the number of inconsistent "scrub" cattle in the west at this time. Unlike Ward, however, he advocated for smaller diversified farms with smaller herds of higher quality. In his own operations he bought high-grade Hereford bulls to upgrade his own production.
Then came 1931 and the Smoot-Hawley Tariff of $3 per cwt on cattle weighing over 700 pounds that basically closed the U.S. border. "Fine range steers sold as low as $2 per cwt with producers begging buyers to make a bid," recalled WSGA manager Jack Byers of that time.
In 1933 and 1934 a large percentage of western cattle that were marketed went overseas, mostly to England, although the numbers were nothing like they were during the 20 years before. Exports of live cattle to the U.S. ranged from roughly 453,000 in 1919 to 866,000 in 1925. In 1930 they fell to 19,000 and change, 9,000 in '32 and less than 6,000 in '33.
At the same time England took 27,000 in '31 and nearly 54,000 in '34, still well down from what they were buying in the 1920s, though. Even that market was threatened in September 1933 when England abandoned the gold standard until the federal government stepped in and stabilized the dollar at $4.60 per pound.
Those were bad times but as Pat Burns advised a Calgary audience during the depression, "hang onto the cow's tale and she'll pull you through."
Of course these pioneers were unaware that foot and mouth was lurking in the future, then tuberculosis, and the long weary years of test and slaughter to gain TB-free status and, of course, BSE. But that was the stuff of later issues in the magazine that began in this month in 1938.
It has been a wild ride so far, but if you can be sure of one thing, it is that there is much more to come.
Gren Winslow
Gren Winslow is a past editor of Canadian Cattlemen.
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