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Since close to the dawn of my tax blogging career I have been following the "parsonage exclusion". Code Section 107 allows a "minister of the gospel" to exclude from taxable income the portion of compensation designated as a housing allowance, provided it is spent on housing. The two controversies that have been swirling around for the last couple of years have been whether the minister can use the allowance on multiple houses and whether the allowance is constitutional at all. Neither question is fully resolved.
The Tax Court ruled in favor of trumpet playing minister of the Gospel, Phil Driscoll, on the multiple house issue, but the IRS won on appeal to the Eleventh Circuit. Reverend Phil was not able to get the Supreme Court interested in hearing his appeal. The constitutionality has not been ruled on up till now, because of the problem of "standing". It is hard to get "standing" to challenge somebody else's tax break. The Freedom From Religion Foundation figured out a clever way around the problem by designating payments to some of their officers as housing allowances. U.S. District Judge Barbara Crabb, Western District of Wisconsin, ruled that there was "standing' for the suit to proceed. Don't hold your breath waiting for a decision.
I'm going to go out on a limb and say that I have covered this issue more thoroughly than any other tax blogger. I would be happy to have someone prove me wrong. Well maybe not happy, but you get the point. I'm not much of a constitutional purist myself. I actually think that they are rather rare. Activists and advocates tend to use the Constitution like a drunk uses a lamppost. More for support than illumination. I thought that Professor Edward Zelinsky made a pretty good argument for the constitutionality of the provision, but it is a rather nuanced argument and people who look at the issue as a simple church/state separation issue tend to come down on the other side including the Presidential candidate, I persuaded to weigh in on the issue.
Well here is the latest and I'll bet you are reading it here first. Retired IRS Appeals Officer Robert Baty has launched a petition drive to repeal Code Section 107. Here is the text of the petition:
propose that Congress act to repeal Internal Revenue Code Section 107 that allows "ministers" income tax free income.
Internal Revenue Code section 107 allows ONLY "ministers" to receive unlimited amounts of income tax free income as long as it is spent on housing. The IRS has extended the benefits to employees of many private, non-church organizations such as the basketball coach at Pepperdine University. Many tax and legal scholars have written and spoken on the issue of its obvious UNconstitutionality, but there has been no political will to repeal the law or modify it to curb abuses and make it constitutional. Only in recent years has judicial effort been made to have the law ruled UNconstitutional, but that litigation could take many more years when Congress and the President could resolve the issue quickly. The President should take a leadership role in proposing that the law be repealed
Here is a link if you would like to "sign" the petition. The site is on the "We The People" section of whitehouse.gov. The petition has not yet reached the threshold where it becomes search-able on the site. Take a look here if you are curious as to the type of company it will be keeping once it passes the threshold.
I won't be signing the petition myself. I think that the parsonage exclusion is generally a rather modest benefit. Its elimination after nearly seventy years would be a serious blow to many small congregations. I think the most egregious abuses could be remedied by putting a dollar cap on the allowable exclusion. That is hardly a constitutionally pure opinion, but like I said, I am not a constitutional purist, much as I admire them.
You can follow me on twitter @peterreillycpa.


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The 1st Street Emporium, all decked out for Valentine's Day, held an open house Tuesday, Feb. 5.
The 1st Street Emporium is all decked out for Valentine's Day next week. The open house there on Wednesday drew the largest crowd ever. Nancy Bennett, one of the original artists who started the enterprise, along with Sherri Manyik, Barb Ingles, Carol McClure, Sandi Hofferber, Donna Abert, Marianne Hale, and others, said, "People commented on how much they enjoy being there. They like the new arrangement."
Lynn Horner, the original renter of the shop with his "Treasured Tales" book and antiques shop, is still a participant in the operation, but the 1st Street Emporium is now throughout the store, not just in the side room they cleaned out.
The delicious lunch of vermicelli and enchiladas was served by Ingles and Hofferber in the very back of the original artists' room.

subset: commoncrawl


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Super Tuesday: Romney picks up most delegates,Ohio
March 16, 2012 Leave a comment
By Sean McDonough
Mitt Romney reaffirmed his position as the favorite to win the GOP presidential nomination, as the former Massachusetts Governor won six of 10 states that held primaries Super Tuesday. Rick Santorum took three states, and Newt Gingrich won his home state of Georgia.
Alaska, Oklahoma, Massachusetts, Vermont, Tennessee, Idaho, Georgia, Virginia, North Dakota and Ohio all voted Tuesday.
Santorum, who is viewed by many as the most viable alternative to Romney, was able to bolster credibility to his campaign by winning Oklahoma, Tennessee and North Dakota, along with a closely contested second-place finish in Ohio, which was Tuesday's most sought after contest. Santorum's three wins will be portrayed as momentum for his grass-roots campaign and will figure to keep the former Pennsylvania senator in the race for the long haul.
But the biggest prize Tuesday went to Romney in the form of a win in Ohio, where he narrowly edged out Santorum. Romney's 38% of the vote bested Santorum's 37%, as approximately 12,000 votes represented the difference maker in the one percentage point victory.
Ohio is seen as crucial because of its status as a major battleground state in the general election. Although Romney secured the win, the less-than-decisive win will be viewed as more of a moral victory because he was not able to separate himself from the rest of the field, something a larger win margin would have done.
"There's a great deal of divide within the Republican Party," said Wayne Steger, a political science professor at DePaul. "It's not narrow, it's still an open race."
Romney's victory in Ohio came down to his ability to win counties of the state's three major cities and their suburbs: Cleveland, Columbus and Cincinnati. In Cuyahoga County, where Cleveland is located, Romney handily defeated Santorum by winning 49% of the vote to Santorum's 30%. Moreover, Romney also won big in Hamilton County, where Cincinnati is located, in which he also received 49% to Santorum's 22%.
On the other side of the spectrum, Santorum won decisively in Ohio's more rural counties, where he centered much of his campaign on trying to appeal to middle-class factory workers, one of his key demographics.
David H. Kalsbeek, senior vice president of DePaul, who spent much of his life in Cincinnati, said he was not surprised Santorum did well in rural Ohio. "Santorum speaks the rural message," he said. Kalsbeek added that Romney's success in Cleveland and Columbus didn't shock him either because those areas of Ohio tend to lean toward the center of the political divide.
Unlike Ohio, the results of the other Super Tuesday contests surprised very few. Romney and Gingrich both had convincing wins in their home states of Massachusetts and Georgia, respectively. Romney won 72% of the vote in his home-state, whereas Gingrich received 47% of the Georgia vote to earn his second primary win.
"I'm not surprised [by Romney's success]. He's been the favored candidate the whole race," said Sandy Schoeneich, a junior at DePaul who majors in health studies.
Romney's win in Virginia was more of a formality because only he and Texas Congressman Ron Paul appeared on the ballot. Additionally, the Mormon vote in Idaho enabled Romney to cruise to an easy victory, garnering 62% of the vote. Romney's wins in Vermont and the Bay State bolstered his presence in New England, adding to previous wins in New Hampshire and Maine.
The former governor also added Alaska to his list of primaries won.
Romney's second-place finishes in Tennessee and Oklahoma reinforce the notion that he will not fare well in most southern states, whose populations tend to be more conservative-leaning. Thus, wins in both of those states will be seen as big moral victories for Santorum who believes he is the only true conservative in the race.
Santorum's PAC, Red, White and Blue Fund, has called for Gingrich to exit the race. "With Gingrich exiting the race it would be a true head-to-head race and conservatives would be able to make a choice between a consistent conservative in Rick Santorum or Mitt Romney. For instance, with Gingrich out of the race Santorum would have won both Ohio and Michigan," Red, White and Blue Fund adviser Stuart Roy said.
The GOP race will now set its sights on Alabama, Hawaii and Missouri caucuses.
(Note: Story originally ran in The DePaulia, March 12 edition)


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Effective July 1, 2003, the following five State Universities are planning to discontinue use of the FLAIR Financial System in accordance with Section 1011.4105, Florida Statutes:
The FLAIR Journal Transfer process normally used for payment of vouchers and transfers of funds will not be available to the five devolving universities or to state agencies doing business with them by close of business, Friday, May 30, 2003.
Agencies doing business with any of these five universities must prepare to convert to a payment method of either state warrant or direct deposit process. To assist in a smooth transition, FLAIR will cease processing journal transfers between state agencies and the five universities at the close of business, Friday, May 30, 2003. Agencies expecting to receive funds from any of the five universities after this cutoff date should ensure that each institution knows where to send warrants during the month of June 2003, and checks after June 30, 2003. Departmental FLAIR disbursement functions are to be changed as needed to make payments by warrant or direct deposit. These changes include such tasks as obtaining the correct vendor number and university name for each affected university. It also includes identifying contact people, obtaining mailing addresses, and telephone numbers for delivery and/or problem resolution purposes. Please note we have provided a university contact above to work with you through this transition.
The remaining six state universities are tentatively scheduled to discontinue use of the FLAIR Financial System July 1, 2004. When we draw closer to this transition date, a similar announcement or notification is planned.
Questions or concerns regarding this transition should be directed to Patti Calhoun at 850-410-9388 or Suncom 210-9388, firstname.lastname@example.com, or Randy Mills at 850-410-9403 or Suncom 210-9403, email@example.com.


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The 3rd Annual Delaware Capital Region Bridal Showcase will be held in Dover in February. The event, which features an assortment of ideas for Kent County bridal parties, will also feature a cake designing contest.
Kent County Tourism has announced that the 2013 Delaware Capital Region Bridal Showcase will be held Sunday, Feb. 17, from 11 a.m. to 3 p.m., at the Hilton Garden Inn in Dover. Registration is now open for brides-to-be and their guests.
Kent County Tourism Director of Sales Charles Gray said that brides will be able to see just how many options wedding parties have locally.
"Exhibitors will be on hand in a comfortable setting to discuss needs and wants without the feel of an overwhelming show," Gray said.
Premier sponsors include Tents & Events by Dover Rent-All, who will have tablescape displays and other options to present to prospective brides. Photographers, bakers, florists and reception entertainment options will also be on-hand during the showcase. C.M. Baker Photography will snap a pose for each bride while Cook Smith Florists will provide a free flower for couples who attend together. Alex Vaughan Mobile Entertainment will serve as Master of Ceremonies for the event and attendees will have the opportunity to discuss options for planning their special celebrations. Honeymoon help will also be available from Cruise One and Jet Set Travel.
Additionally, venue options, including Maple Dale Country Club, Hilton Garden Inn, Microtel Inn, Holiday Inn Express and Hampton Inn, will be on hand to showcase their facilities, while bridal shops and make-up artists will display the latest fashions.
Prospective brides can currently register for the event for free by visiting www.delawarecapitalregionbridalshowcase.com. Guests who register early will receive 50 percent off admission. Tickets will also be available at the door for $10 per guest.
$500 up for grabs for local cake designers
AmericInns of Kent County and Microtel of Dover, in conjunction with the Third Annual Capital Region Bridal Showcase, are sponsoring a contest that will hopefully sniff out the best cake designers in the region.
The contest will be limited to the first five entries, with preference given to Kent County residents, chefs and businesses. It is open to professional cake designers, chefs and amateurs, and there is no cost to enter. However, each cake must include 200 small samples for judging purposes. Brides attending the showcase will vote to select the winners.
"Designer cakes have never been more popular," said Charles Gray, Director of Sales for Kent County Tourism and coordinator of the Bridal Showcase. "With the multitude of shows such as Cake Boss, there's never been more attention paid to wedding cakes and wedding shower cakes, and this competition will give our local cake bakers the opportunity to demonstrate their skills and compete for cash."
The cash prizes are $500 for "best overall" and $200 for "most creative."
Contest rules include:
• Cake base tier will consist of a 9-inch diameter round, maximum layers totaling no more than 6 inches;
• Cake base tier may contain internal supporting dowels and/or posts. Boxes or other stabilizing structures are not permitted within, around or under the base tier (with the exception of the cake display board)
• Cake base shall be constructed of baked cake ingredients only (no cake dummies, or Styrofoam is permitted)
• Cake top design may not measure more than 15 inches in height from the top of the base cake tier used
• The design may incorporate the cake base tier. Design may not exceed a total of 11 inches in diameter (cake board and design elements included)
• Cake design may be no more than 21 inches in height total, including cake display board, base tier, cake top and all other design elements
• Design may not include lighting or non-edible ingredients, other than internal stabilizing dowels and/or posts
• Internal support structure must be recognized on an 8.5x11 profile sketch to be clearly displayed at contest
• 200 individualized cake samples must be included with their entry for judging purposes.
For more information, call (302) 734-8309 or visit www.delawarecapitalregionbridalshowcase.com.


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PURE, CHICAGO BOYS and More Set for 2013 McCarterLab Spring Festival, 2/8
Join some of the most talented emerging and established playwrights of the American theater during the McCarterLab Spring Festival 2013. Hear new plays read aloud in this series of unstaged readings beginning Friday, February 8 through Saturday, February 23. All events are free, but seating is limited and reservations are encouraged. To reserve seats, call (609) 258-2787.
All readings will begin at 7pm in The Berlind Rehearsal Room located in McCarter's Berlind Theatre.
The festival begins Friday, February 8 with Pure, by A. Rey Pamatmat, a Truman Capote Literary Fellow and the current Hodder Fellow in Playwriting at Princeton. An elegant biographical portrait of the British mathematician Alan Turing, who fathered computer science, and the people he loved. This reading will be directed by Eric Ting, Associate Artistic Director at Long Wharf Theatre in New Haven, CT.
The McCarterLab will continue Friday, February 15 with Five Mile Lake, a new play by Rachel Bonds, an exciting and talented young writer. In a small Pennsylvania town in the dead of winter, two sets of siblings struggle with the choices they've made in this delicate examination of love, pain, betrayal, small towns, the wide world, those who stay, and those who go away. This reading will be directed Adam Immerwahr, McCarter Theatre's Associate Producer and Resident Director at Passage Theatre in Trenton.
Following on Friday, February 22 will be a reading of Kathleen Tolan's searing historical drama Chicago Boys. Joe Nelson, an economic consultant to the Chilean government, begins his work full of laissez faire idealism. But as Joe becomes increasingly entangled in politics, love, and the many mysterious disappearances around the country, he must grapple with growing doubt and suspicion about his role in Chile's military coup. McCarter Theatre Artistic Director Emily Mann will direct this reading.
The festival will conclude Saturday, February 23 with 360, by one of America's most widely-produced and published contemporary playwrights, Steven Dietz. This sensuous and modern retelling of Arthur Schnitzler's Reigen follows the clandestine trysts, passionate desires, and devastating losses of a group of unwittingly interconnected people. Actors transform, hearts are broken, and love is never quite what it seems.
The McCarter Lab is a fluid, year-round program that supports the development of new plays and musicals, as well as investigations and new adaptations of classic works for McCarter's stages. Since 1990, McCarter has produced more than 50 new plays, musicals, and adaptations from leading and emerging American Playwrights, including Edward Albee, Eric Bogosian, Marina Carr, Steven Dietz, John Guare, Danai Gurira, Beth Henley, Tarell McCraney, Will Power, Theresa Rebeck, and ReGina Taylor, among many others. Our multi-faceted, highly customizable approach has made McCarter one of the foremost theaters in the nation for the development of new plays and musicals.
Special thanks to The Harold and Mimi Steinberg Charitable Trust for supporting McCarter Theatre Center.
For more information on McCarter Lab, visit www.mccarter.org/lab.
McCarter Theatre Center is easily accessible by car via US Route 1, Interstate 95/295, and NJ Route 206. Or take the train to McCarter: New Jersey Transit serves Princeton Junction via the Northeast Corridor Line. Then it's a ride of four minutes on New Jersey Transit's "Dinky" train to Princeton Station. McCarter is directly across the street at 91 University Place in Princeton, NJ.


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Lesbian Hawaii State Rep. Jo Jordan Explains Why She Voted Against Marriage Equality
Lesbian Hawaii state Rep. Jo Jordan caused quite a stir when she became the first openly gay legislator in the nation to vote against marriage equality.
Now she's explaining her vote (and reflecting on reaction from the LGBT community) in an interview with Honolulu Magazine. Jordan says (via Queerty):
It has been interesting. I am not part of any faith-based group, so I walked in thinking those were going to be the ones going, grrrr, grrrr. But unfortunately, it's been coming from my community during the hearing. I was like, 'Wow, so much for minorities that have been suppressed.' But I've got to look at it this way: Maybe they feel they've been suppressed for so long that they no longer can contain it and they are just going to lash out at anything without thinking first. But I have to keep that faith to help me not take it personally. It's not about who is right and who is wrong. It's about, are we creating a measure that meets the needs of all?
I had come to the decision that SB1 needed to amended. It wasn't protective enough for everybody. And I truly know, my GLBT community is not going to go somewhere where they are not welcome. They are not going to go, "Pastor, you need to marry us, even though it is against your grain." Because they want their happy day to be a happy day. A couple isn't going to step into something that's not warm and welcoming. We're really looking at those fringe guys, those ones that pop up on the edges that say, "You're treading on my rights, so I'm going to come and challenge you."
When you look at a measure, you have to consider, how do we make this the golden standard, as bulletproof as possible? My major concerns on SB1 was, first, the parental maternal rights, 57-2c, that wasn't healthy. That definitely needed to be fixed. The religious exemption was not adequate enough. And the divorce portion in there is not fair. We're talking about creating equity. They have made a provision here where you don't have to domicile here. And I totally get what they're saying, but I have some serious problems with that. We should at least make some sort of domicile in our state, so they can file for divorce here.
I really am not happy with the exemptions. Too narrow.
I'm not here to protect the big churches or the little churches, I'm saying we can't erode what's currently out there. We don't want to scratch at the religious protections at all, because if we don't create a measure that's bulletproof, or as close to bulletproof as possible, then the measure will go to the courts. And they will interpret it however that may be. A judge will make assumptions and make a ruling, and that will become the law of the land. So you really want us to create the legislation.
I haven't figured out why I felt so compelled to fight for the religious exemptions, to not erode Constitutional rights. I don't belong to any particular denomination. I don't wear one of those hats. I take religion out of everything. My religion is the mountain, the aina and spiritual. Everybody finds their own religion somewhere. I have the same values as they do, but it's just a little different. When I walked into this session, that rose to the surface. Why me? Why am I trying to protect your religious rights?
I'm still trying to figure out. I've always followed paths. I don't find the path. The path finds me. This, obviously, is a path I'm supposed to go. You're not supposed to question. Just 'OK.'
At the end of the day, the way SB1 HD1 is written right now, walking into the third reading I can't say it is written the best that we can provide to all. If that's at the risk of not allowing same-gender couples to get married on Dec. 2, I can't stop that, I'm sorry. We want to make sure it's good. It's not about who gets to the finish line first. It's just not."
What do you think of the rationale behind her vote, Instincters?
"Not fair" or "not right" are not satisfactory explanations to me.
Individuals with deeply held religious beliefs are allowed to marry. They should not be given special rights to bypass the public accommodations law and be allowed to discriminate against gays and lesbians in the public sphere.
There is no domiciliary requirement to marry, yet SS couples have waited years, if not decades, to do so in their home state. Where are her priorities?
I'd also like an explanation as to why the presumption of parentage in the marriage equity bill is considered unfair while the same presumption of parentage exists in OS marriages?
Never once did she indicate any support for SS marriage or the bill and her line of questioning, in obvious coordination with other opponents, demonstrated an intent to bring about the bill's demise rather than its success.
"The people," to which she would refer to never included SS families like mine.
My initial reaction has not changed. The job of a legislator is to represent her constituency. Her own statement that 75% of her constituency was in favor followed by the fact that she voted against it in the second (?) reading shows that she put herself above her constituency for whatever reason.
There should not be another dime in financial support for re-elections going to her.
Note: The bill draft was fully vetted by actual legal experts.
I respect her opinion and it shows her true colors-- that being a leader who thinks before she speaks or votes. She was very thorough in her explanation and I believe that she probably had a darn good reason for doing what she did. Again I hope that her hesitations don't turn out to be true.
There is a proverb: The best is the enemy of the good. So it's not a perfect law; pass it and then start work to improve it. It is unlikely, with any bill, that it is perfect. The laws that affect marriage and divorce in general in Hawaii are not perfect now after how many years. Were I in her district I would be looking for another person to represent me.
This sounds like she is back peddling from what was reported about her in Instinct's Nov. 7th article you published:
"Jordan had reservations about the bill before Hawaii's special session even began. Last week, she explained that she was undecided, because even though 75 percent of her constituents support marriage equality, she felt she had to represent the entire state. She seemed to be unaware that statewide polling showed a 55 percent majority support marriage equality."
I hope Hawaiians vote this macadamia nut out asap!


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Daletoons Store
View more gifts at Zazzle.
Thursday, September 6, 2012
6 comments:
- LL said...
It's a lot like a medicine show at the DNC. The ring master announces the acts. Biden provides the comic relief and Barack-the-Mysterious tells everyone's fortunes.
The problem is that the price of admission is somebody else's money and if you don't want to see the show, you're obviously RACIST.
Great artwork as usual, Dale.
- September 6, 2012 at 7:27 AM
- Dale said...
Thanks LL,
We're trapped in a Fellini movie, without sub-titles.
- September 6, 2012 at 7:46 AM
- Neil A Russell said...
I almost wish the convention could go on for another week, the more these yoyos lie, even to their own delegates when it comes time to vote on motions, and the more they offer up their disdain for freedom, free enterprise, and American values, the better.
Check out the video of a number of delegates at the clown convention saying they would support a cap on corporate profits:
Sooner or later even the most "American Idol"-addled voter will get the idea that the democrats are only interested in turning the US into a Soviet style social system.
And if people think they'll be getting "democracy" out of the remains of our Republic, just refer to the "vote" yesterday at the DNC over revising the language of the platform.
I've been thinking this was pretty much a replay of 1980 but the more I listen to the democrats the more I think it's becoming 1972.
Either one is fine as long as the result in November is the same. I don't want to "belong to the government".
Great artwork as usual Dale, love the look on Obiden's face!
- September 6, 2012 at 9:00 AM
- Dale said...
Thanks for the great comment Neil. The only date you left out is 1984 (the Orwell version), which is a worry considering the limited reporting that the real Democrats will get from MSM. The American Idolators may only see the happy face. Hope your assessment is right.
- September 6, 2012 at 10:00 AM
- Woodsterman (Odie) said...
The only place where God gets booed. All the communists, that are somebody, are there.
- September 6, 2012 at 11:49 AM
Except for that part where the contraceptives were used to treat ovarian cysts.
- September 6, 2012 at 7:58 PM


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Emmitt Smith's place in Canton is now complete
Class…It's the one word that has always described Emmitt Smith on the field as well as off the field.
Emmitt Smith stood at the podium as the crowd gave him a long standing ovation. Then Emmitt Smith did what he had done his entire career. He showed class as he thanked everyone that got him to the Hall of Fame. It wasn't about him at all on his night. He thanked the Cowboys organization, his coaches, his teammates, his family and the fans all around the world.
It's been a long five years since Emmitt Smith retired from the NFL. Watching Emmitt Smith on that stage was one of my greatest moments since becoming a Dallas Cowboys fan. He made us fans proud when he played the game and he continued to make us proud as he gave his speech. Including the fans in his speech was a fantastic thing to hear from him. The smile on my face was from ear to ear.
When Emmitt Smith broke the All-Time rushing record in 2002 the thing that always stood out to me was the special moment that he shared with Daryl Johnston. It was a touching moment as Emmitt Smith broke down and thanked Daryl Johnston for everything he had done for him. Then tonight as Emmitt Smith was thanking Troy Aikman and Michael Irvin the crowd started to chant "Moose". Then once again like in 2002 the tears started to flow on the face of Emmitt Smith. He asked Daryl Johnston to stand and thanked him from the bottom of his heart for everything he had done for him. It brought tears to my eyes in 2002 and it brought tears to my eyes tonight.
2002 video with Daryl Johnston
Hall of Fame speech with Daryl Johnston
Emmitt Smith is now a member of the Pro Football Hall of Fame. Right where he belongs because of the kind of player he was and also because of the kind of person he is. He made the night about everyone around him and not about himself. I am so proud to be able to say that I watched his entire career and loved every minute of it. I'm also proud to say that I had the pleasure of meeting Emmitt Smith back in 1993 and 1994. He signed my Emmitt Smith jersey not once, but twice for me and it will always be my most prized possession. Congratulations Emmitt Smith and thank you for being such a class act. You are most deserving of your place in Canton.
Emmitt Smith's Hall of Fame Speech transcript from Espn.com


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Specialization or multi-sport approach? Appropriate paths differ
Those one-handed, full-court passes must seem to come out of nowhere in women's basketball games, unless you know where NYU's Riley Wurtz came from.
"Not a lot of my coaches like those," Wurtz said. "They end up working out."
Wurtz graduated from Newtown High School in 2012 as a standout in three sports, including volleyball and lacrosse. But she had also played baseball, learning skills she might not have developed if she had just played basketball from a young age.
Wurtz may counter the argument that a young athlete needs to specialize in one sport to succeed at the next level.
But others see a special talent and say specialization will strengthen it even further.
"The point of the matter is, if you have ability in that particular sport, why not specialize and become the best you can?" said Bob Dikranian, a National Soccer Coaches Association of America Hall of Famer who's now director of coaching for the Beachside South Central program.
For some, specializing is thought of as a ticket to college. For others, it leaves them tied to one sport and possibly more open to injury. "Who should" and "when should they" are the big questions, and they're personal and sometimes very individual.
The trend is decidedly toward specialization.
"Everyone out there de-emphasizes sports specialization," said St. Joseph and former St. Luke's athletic director Kevin Butler, "but it's becoming more of the norm."
Three-sport athletes on way out
It shows up in some ways in our pages, too.
Wurtz is the only three-sport athlete to be named Connecticut Post High School Athlete of the Year, male or female, since 2008.
There were several three-sport athletes in years before that. Still, the diversity of options may best be shown by the fact that the last of the traditional football-basketball-baseball three-sport athletes to get our nod was in 2000, Immaculate's Doug Riepe (who has gone on to a career in NASCAR).
"The day of the three-sport athlete is coming to an end," Newtown athletic director Gregg Simon said.
There are different paths. Our list included two future pro men's soccer players. Kyle Martino of Staples in 1999 and Newtown's Marcus Tracy in 2005. But Tracy also stood out in basketball and track.
Dikranian said diversity can be a good thing, particularly at younger ages.
"At 5, 6, 7, let them play two, three, four different sports as much as they can," said Dikranian, who was the longtime women's soccer coach at Southern Connecticut State. "I'm very thankful myself for taking up tennis and golf, which you can do at an older age and still have fun in a somewhat competitive environment, playing with friends, different tournaments."
But around ages 10-12, he'd even suggest that a committed soccer player choose between, say, playing goalkeeper or playing the field.
On the other hand, Butler said he has seen athletic kids from, say, football pick up a lacrosse stick in ninth grade for the first time, get into the game, become a defensive midfielder and fall for the sport enough that they wind up playing in college.
"One of the greatest quotes I've heard," Butler said, "was from a college coach who said he'd rather have (a bench player) in basketball than, necessarily, a kid hitting a baseball in the cage all winter. That's not competitive."
Bunnell athletic director Dave Johnson said he hears from college coaches who like that multi-sport athletes learn different techniques and different exercises and have different kinds of agility.
And they also, he noted, avoid overuse injury, which has been one of the top arguments against specialization.
The Changing the Game Project, run by former Fordham soccer player John O'Sullivan, has a website (changingthegameproject.com) that aims to provide resources for parents in all aspects of youth sports.
O'Sullivan points to research from Loyola University Medical Center that specialization before adolescence can contribute to overuse injuries. Dr. Neeru Jayanthi even reported this year that overuse injuries are more prevalent in young athletes who have private insurance -- higher-income families who can afford equipment, lessons and travel programs -- than those with public insurance.
"We should be cautious about intense specialization in one sport before and during adolescence," Jayanthi said at a 2013 American Medical Society for Sports Medicine meeting. "Among the recommendations we can make, based on our findings, is that young athletes should not spend more hours per week in organized sports than their ages."
The study covered 1,206 athletes and reported 859 injuries, 564 of them overuse injuries. It termed 139 of those overuse injuries "serious," listing stress fractures, ligament injuries and injuries to cartilage and its underlying bone.
Jayanthi suggested at least one day off a week and 1-3 months off a year for young athletes and not specializing before adolescence. Westport psychologist Dr. Brett Denkin and his twin brother played several sports when they were young, but they were told to specialize in tennis at age 10.
They decided not to; they loved baseball. But if that sounds like a "play everything" advertisement, think again.
"If I had to do it over, it turned out we didn't have the size for baseball," Denkin said. "We were very, very good athletes, but without a lot of size, and we grew up in a town with a lot of size. It's very hard to have that perspective when you're 10 years old. My parents didn't push us at all."
Some people know what they want -- you'll hear a 9-year-old say she wants to be a doctor, Denkin said -- and are motivated and able to get there.
"Most people are conditioned by the environment they're in," Denkin said. "If (a parent) pushes them to Harvard or Yale to be a lawyer, they turn out miserable because they were pushed into a decision rather than making a conscious decision. A lot of people are doing that. The challenge is, if a person takes an alternate path, to be an artist, they might struggle financially."
When specialization makes sense
Follow your heart, follow the money: College costs can certainly give a parent pause. For the elite youth player, the carrot of a scholarship is a clear incentive. Whether that's available for everyone, whether specialization can prod the second- and third-tier athlete to that top level, that's a trickier question.
"Not that sport specialization is in and of itself a bad thing," Johnson said. "When it becomes excessive, when the pressure becomes excessive, that's when it becomes a negative rather than a positive."
Bunnell had a championship boys soccer team in 2011 that featured Zach Zurita and Freddy Metellus, now playing at Central Connecticut (Metellus scored in the Blue Devils' 1-0 win over Stony Brook on Friday), and Justin Lewis, now at Fairfield.
"Great kids and extraordinary soccer players," Johnson said. "For those kids, who are playing at the next level, focusing on a particular sport absolutely works to their benefit."
That's where, in soccer, the Academy comes in.
The U.S. Soccer Development Academy was founded in 2007 "to improve the everyday environment for the elite youth player," according to ussocccer.com. Scouts for the national program visit and watch games, with teams operating under a 10-months-a-year model.
"It's probably the best league in the United States," Dikranian said.
"Why? Better coaching. The competition is the best in the United States. For those teams, regional and national consideration by the United States Soccer Federation. You can see why it's appealing to start specializing."
Club programs in other sports, if perhaps not as intensive as Academy soccer, draw some top talent.
Parents invest in these clubs, Simon said, and their expected return is scholarship money. Jeanne Cooper, athletic director at Hillhouse and Hamden in recent years before taking over at Lauralton Hall this year, said she has seen the effect more in different sports in different areas.
The competition for scholarships is stiff.
"Basketball, there are probably 14 or 15 scholarships (per team). Football, quite a few, depending on Division I, II or so," Dikranian said. "Soccer, unfortunately, there are only 9.9. We think that's a little bit of an injustice, not even one per starter."
Good advice: Hit the books
Everybody's looking for an edge. Johnson sees one off the court.
"A high school student has a much better chance of getting an academic scholarship," Johnson said. "There's much more academic money available at all levels. If you really want to get that aid, be the best student you can be, No. 1. A very, very small amount are going to get that athletic aid."
Opportunities to improve on the field -- seven-on-seven football, volleyball camps, softball travel teams -- are out there, and Johnson said a good high school coach will let his players know about the good ones. A bad coach, he said, will pressure his players into something.
But as a basketball coach himself, Johnson said he loved to have multi-sport athletes.
"I found those kids not only improve athletically, but they don't get burned out playing basketball," Johnson said. "Now you haven't picked up a ball in a couple of months, you're reinvigorated."
Denkin had a different take on burnout. A lot of burnout, he said, "is in not knowing how to say no."
"You're trying to please your family. You're trying to please your community," Denkin added. "Burnout (comes about) over many years of not honoring yourself."
So how to honor yourself? It's different for everyone. For some, it's playing one sport and managing the pressures. For others, it's playing a little bit of everything.
"I could never say I was pushed," Wurtz said. "My parents said play everything, do everything while you can. They pushed me to play new sports. They wanted me to have fun.."
Wurtz, studying film and going to school in Greenwich Village while playing for the Violets, said she doesn't bother looking back, wondering what might've happened if she specialized: "I'm really grateful for where I am today."


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Sunday, November 29, 2009
Craft Project: Personalized Cork Coasters
Cork board - can be found at craft stores and home improvement stores
Staz On Black Ink Pad
Masking Tape
Trace circles onto cork board. I used a ramekin for my stencil. Cut out circles with scissors. Cork board is easy to cut with basic scissors.
Tape stencil to cork circle. You can buy a stencil or make your own. I chose the letter "O" for this set.
Using an eraser from a pencil, stamp it onto the ink pad and then stamp it on the cork until you fill in the stencil. Let Dry. Done.
You might be wondering if the ink will run. I was concerned about this as well. I wet the bottom of a glass and set it on the coaster for a couple hours. When I removed the glass the ink was still intact and looked just the same.
11 comments:
- happydays525 said...
- November 30, 2009 at 8:15 AM
- kaitlin said...
so cute!
- November 30, 2009 at 8:27 AM
- My open roads said...
Hi! Just found your blog and I love your ideas! (so I had to blog about it :) )
- December 1, 2009 at 9:02 AM
- Veronique said...
Love this! So simple & just perfect.
- December 1, 2009 at 2:52 PM
- Alexander said...
Simple, personalised, and cool!
Alex's World! - http://www.kakinan.com/alex
- December 2, 2009 at 4:43 AM
- Francie Horton said...
I just wanted to drop by and let you know that I've linked to gift tags/labels that you designed. The post is located here http://burdart.blogspot.com/2009/11/free-printable-artist-made-gift-tags.html There is also a text only post for slower connections just below it. Thank you for sharing your art so freely. I would love it if you would let me know if you have designed other tags or labels that should be included. And please, by all means, share this post. Stamp out store tags! ;)
- December 2, 2009 at 6:20 AM
- Deanna said...
Love this idea! I don't have anyone on my Christmas list that I can use this for this year (kids don't appreciate fine things such as coasters), but will use it for friends' bdays this year! Thanks!
- December 2, 2009 at 11:39 AM
- Rima said...
This is a great idea. I am going to try it!
- December 2, 2009 at 12:06 PM
- Ayie said...
maybe mine i will design with cartoon outline
- December 2, 2009 at 3:23 PM
- email@example.com said...
Wow, what a fun and easy idea, I love it! Thanks so much, I'll be linking.
- December 6, 2009 at 5:08 PM
- Wendy said...
I love how these look with the "raw" cork. A little vintage, a little industrial!
- May 31, 2010 at 1:53 PM
Click here to visit the new site.


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While out in BC and meeting family we had not seen in a long time / met, we were introduced into the world of Nerf. Sorry, these are blurry - for some reason they would not stop and pose while they were being shot at. Funny right? lol
All this fun lead to this:
Yeah, Mr Hunter and I are in our basement - he bought this just for himself. While FaceTiming with family in the USA he even shot me with it - right in the face! It was funny / a little painful. The funniest is we can shoot the Nerf gun and Lucky brings the bullets back - even when you shoot him in the butt!
Hee hee.
Have any of you had a family Nerf war?


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March 22
1200 block of S. College
SPD Ptl. William Basore took a walk-in report from a woman who said she noticed her husband's vehicle tire was flat. She went to have the tire fixed and the man that fixed the tire found that the tire had been flattened with a knife. The knife blade was still in the tire. The woman asked for extra patrol in her neighborhood.
400 block of W. First
SPD Ptl. George Bethell took a report from a woman who said her daughter got into an argument with her boyfriend. The argument was very heated, and it ended with the man taking the keys to her daughter's vehicle. She said her daughter did not have the keys to move the vehicle so eventually it was towed.
2100 block of E. 22nd
SPD Ptl. Seneca Thornton took a report from a man who said another man verbally threatened him. He told the officer it was over work he was performing. The man said this is the second time the man has threatened him.
600 block of W. Sixth
SPD Ptl. George Bethell took a report from a woman who said she wanted her boyfriend out of her home. While the woman was speaking with the officer the boyfriend walked up to the residence. He started getting angry because the woman had contacted police. The man would not give officers his name and said he did not have his driver's license or identification. The man was placed under arrest for obstructing governmental operations.


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Epson Stylus Photo Driver 3.1BA
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I was at an events planning meeting with City of Gloucester officials yesterday (more on why I was there in another post coming soon) and so were some very interesting people from Olin College of Engineering, including their marketing person, Michelle Davis, who sent this news release along about Sailbot June 9-13, 2013. Now this I want to see!
Robotic Sailboats Coming to Gloucester, Courtesy of Olin College
New One-Meter Class Added to 2013 Sailbot Regatta
Olin College of Engineering has partnered with the City of Gloucester to co-host the 7th International Robotic Sailing Regatta, known as Sailbot, on June 9-13, 2013, in Gloucester, Mass.
The global robotic sailing competition began in 2006 as a senior project at the University of British Columbia. The contest challenges student teams to design and build robotic sailboats capable of five on-water challenges which test the speed, maneuverability and navigational capabilities within the environmental variables. In addition, each team will present the innovative and dynamic methods used in the design and manufacturing process in detail.
In addition to a two-meter Class and an Open Class (for boats up to four meters), a one-meter category has also been added. High school teams are strongly encouraged to take advantage of the additional category. The deadline for teams to indicate an intention to compete in the regatta is February 15th, 2013. Interested parties can email firstname.lastname@example.com, and they will then receive proper registration materials once they indicate their participation. Please visit the 2013 Sailbot website for additional details.
"We are very excited to be partnering with the City of Gloucester to bring this event to the Northeast," said Drew Bennett, associate professor of mechanical engineering at Olin. "There is a rich history of maritime innovation in Gloucester and a desire to learn more about how the local community can leverage that experience to find solutions for our oceanographic landscape in the 21st century. Sailbot is the perfect opportunity to provide a fun, educational challenge for students interested in the future of our Oceans."
Autonomous watercraft technologies hold the potential to further advancements in national security and marine biology. Currently, the military and private sectors utilize a hybrid mix of manually operated and autonomous watercraft, but the production of fully unmanned oceanic vehicles, such as Sailbots, is now on the brink of reality. The ability to use self-guided robotic watercraft for coastal surveillance missions as well as water pollution sourcing, oil spill recovery and tsunami warning eliminates the human risk typically associated with these tasks. Furthermore, the monitoring of marine animals will be greatly enhanced by this technology, allowing for passive observation of behaviors such as migration routes and pairing sites.
Despite being rookies to the regatta, Olin College took second place overall last June with their boat "Blackbody Radiation" and also received special commendation for their success in the navigational portion of the contest. The team's success was also recognized by one of its sponsors, National Instruments; team representatives Jaime McCandless '11 and Jason Curtis '11, along with faculty members Drew Bennett and Dave Barrett, were selected to give a keynote presentation about Sailbot at National Instruments Week 2012 (NI Week).


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I don't know about you, but I am a lover of all things summer.sandals + sunnies. warmth. beach trips. cool drinks. poolside.
+ making memories with friends + family.
I have been breathing a little easier after a rush of Spring HP Market design work and photo styling gigs ... but I wanted to take a few moments to blog about my current inspirations + finds.
My recent mission accomplished: getting the porch put back together again. We sprayed off the piles of pollen and washed down the furniture; pulled out the stowed-away cushions and planted a few white geraniums. AAaahh. I love the calming effect of white-on-white + breezy spring days + nights on the back porch ...
|{outdoor pillow from World Market}
I love fresh outdoor living spaces (see my outdoor décor pinboard here.)
A yummy recent find: a genuinely real simple recipe via Real Simple ... A refeshing dessert, "easy rice pudding," made with rice, natural vanilla ice-cream (i love breyers) and cinnamon.
|{image via Real Simple.}
A source of inspiration: attending the book signing of the Nester's newly published book @ Bebe Gallini's (that's where I found the fun sunnies too). Link over to Myquillyn's blog for constant aesthetic and life inspiration and to find out where to buy her book ~ The Nesting Place (it's full of real + inspiring images + stories + how-to's...)
|{journal is from greenroomeco, found at target}
A fab find: the perfect summer sandals. My first official Rachel Zoe purchase (a TJ Maxx find). Have you ever watched the Rachel Zoe Project on Bravo? She is such a style icon + fun to watch. Here's a snap of the sandals on a sunny day with a new fave shade on my toes, taupleless beach by opi (part of their Brazil collection) ...
Hope ya'll are well. Thanks for checking in.
Let me know what is inspiring you lately.


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General News
: Local News
Rhinelander Residents Attend Hodag Home Show
Submitted: 03/23/2013
- The annual Hodag Home Show made its way to the Rhinelander High School gym for the second time. This is a good chance to come down and sample stuff without pressure from a sales man. "It's a great chance to come in doors," said Chamber of Commerce Tourism and Event Coordinator, Kate Bauman. "No matter what the weather is, no matter how cold it is still outside, to come out and see exactly what the trends are, what the new products are, what the new service are." "A lot of people may not necessarily be interested in buying stuff here, but a lot of the local venders and stuff like to get their products out and get their names known," Sounds and Motion Manager Home Theater AV Specialist, Jamie Pender said. "Show people stuff that they may not even know that are out there and exist." Some people we met were just here to window shop. But one couple has some bigger plans."We've owned a lot in Rhinelander for ten years now and we figured it was time to build on it," said potential home builder, Gerry Goetz. "So we thought we'd come to the show here and meet some of the builders." There's even something extra for you if you shop till you drop. "They see us doing the spinal screens and it seems like it kind of catches on and everybody is like what are you doing and all of a sudden a line forms," Allied Health Chiropractor, Dr. David Barr. "Everybody is interested in chiropractic. It's a good time to explain to them that we're not just doctors for pain treatments. We adjust the whole spine for the function of the spine." If you're not into gadgets, gardening or home care, the chamber added something new this year. "Rhinelander Chryslers, Dodge, Jeep and Ram have signed up to be outside obviously. They've got cars and trucks for sale," said Bauman. "They are happy to show off the new models and they will be happy to assist anybody who might be in the market for a new vehicle." If you missed the event today, you still have a chance to stop by tomorrow from ten a.m. until three p.m. "We've got stuff for the kids. Home Depot should be here again with the workshop for the kids, bouncy house for the kids," Bauman said. "It's just a great afternoon with the family. There is absolutely something for everything."
Written By: Shardaa Gray
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Voters Trigger Broad Changes to State Laws
Voters across the country weighed in on several initiatives on state ballots. Louise Radnofsky reviews the results on Lunch Break.
This transcript has been automatically generated and may not be 100% accurate.
... I ... twenty ... why a tie in packs a lot of same sex marriage ... legal at legalize marijuana Louise Radnofsky she is in Washington D C joined us right now I believe ... I ... let's start with legalizing marijuana what happened there and where ... there really to what extent developments in space last night on this Colorado Washington became the first states in the U S ... and D E O'Neill political jurisdictions in the world to legalize marijuana ... write to that set them up in the sun comes up with the federal government ... but also to dramatically change the things that in their board is ... and for for for drug policy overhaul advocate this is the real victory for them it's extremely significant the last in work and of but really these two western states it made history as far as they're concerned ... this would be tricky though because the Obama administration has signaled a federal law enforcement official who will continue to pursue trafficking ... and other offenses when it comes to marijuana in states ... well that's that's the right indicated that on on federal offenses federal law will still prevail and federal all islands marijuana ... with the state officials said they are going to pursue ... a personal use and in some might consider officials would really not that that that the exact each of mystery Nacional's setup for really interesting few weeks months maybe even there's ... talk about some of the social issues Odyssey same sex marriage gains and big wins in some key states while the for the US ... well at Surfers supported sustain six matches media said the turning point as far as they see a baby knew very clearly that they never won a popular bet on the issue ... last night the one for ... I legalizing same sex marriage and three states is the result and beating back a constitutional amendment Afridi Minnesota ... Philip Robinson same sex marriage say if they still have a lot from the books and a thirty eight states ... their purposes same sex marriage so they certainly don't think that this ... marks a turning point in opposition for them than actually nobody could bolster the campaign were significantly outspent ... of them are this'll be a fundraising this for them and of course everybody's that this Supreme Court to see what might happen next in the spirit and eighty C of course some of the states like Maryland in Maine catching up with public opinion actually a national poll by the Journal in fact NBC in March found that forty nine percent of Americans ... now favor same sex marriage and forty percent are close to it that's almost the reverse from two thousand and nine cents for this will continue to be part of the discussion was talk about some of the other issues that are out there last night ... health care law the federal health care law some state ... of Wayne and their talk to us about what you saw ... this is really interesting is that those amendments though the aura that ... measures the Doral very very hangover from its concessions in twenty eleven before the Supreme Court ruling that help will be trying to block on the federal initial mandate from taking effect in the borders has always been a long shot coming The Helene is safe to do this even more so after the June decision ... was interesting with the walao Bassman Montana and Wyoming ... old did that to try it makes sense to political point about and it's like getting a job at a Florida that is that she rejected a bias and market it would be a sixty percent of the capacity to even get fifty percent wow ... end of life issues on several fronts I getting getting some votes less than a different side the Massachusetts ... they've got very narrowly defeated initiative to allow doctors to prescribe medicines in the life ... of terminally ill patients ... California though um with the debt really had interesting I measure on the balance there what happened ... well the the the California move also received on on issues that that they said go against the repeal the death penalty is still on the bus in California is merely use the data support is an effort years he'll that didn't succeed again Massachusetts those he notes ... I and physician assisted suicide now relief sale this weekend that in favor of medical marijuana so it's the agency is maybe ... on the Wesco's sums they take different approaches on the East Coast and of course ... a number of states the states in between are necessarily betting on this this year so it's really hard to take that he doesn't even ask you sir California on this the has there been closely watched alright always Radnofsky thanks to my forgiveness that run down today and thanks to you in all of our watches team for all the hard work last night we really appreciate it ...


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Parkmerced: Symbol of future or the past?
Groundbreaking 1940s design by landscape architect Thomas Church may be rejiggered in grand plans for rental neighborhood's renovation
The sprawling, grassy neighborhood of Parkmerced in San Francisco has few bigger fans than Susan Kennedy, who's lived there 21 years. But the place can still surprise her.
"Wow, that's so cool," she said during a recent tour of the neighborhood's signature semiprivate courtyards. "I've never been in here," she said of one courtyard, whose space was energized by a pathway that slips sinuously past a lawn through a series of curves. There are dozens of courtyards, all of a piece but subtly unique.
Parkmerced is one of San Francisco's most unusual neighborhoods. The architecture is stripped down, modern, even Art Deco in places - but with oddly amusing neoclassical details, including temple-front porticoes. They come across as Colonial Moderne.
Instead of a grid, its streets curve. From the air, the neighborhood's geometric design becomes apparent: an octagonal plan with boulevards radiating from the wooded Juan Bautista Circle. There are 11 high-rise apartment buildings, an unusual sight indeed in the city's generally low-rise western lands.
It's also made up entirely of renters. And most of it - 116 of the original 192 acres - belongs to a single owner: Parkmerced Investors, which plans to make major changes, including demolishing the garden apartments, preserving the high-rises and adding others, along with new midrise dwellings. Many of the streets and most of the open space would be reconfigured as well.
Those changes are threatened, however, by the pedigree of Parkmerced's architects. Its courtyards, medians, circles and other open spaces were designed by Thomas Church (1902-1978), the San Francisco landscape architect whom the National Trust for Historic Preservation called the "creator of the modern garden." The overall Parkmerced plan - the radiating streets, the almost Beaux Arts-style symmetry - was designed not by Church but by the venerable Leonard Schultze (1877-1951), one of New York's great architects (he designed the Waldorf Astoria and the Pierre Hotel), who loved all things Parisian. Church was brought in to fill out the plan; he may have rearranged the original street plan to make it fit the site. Fittingly enough, preservationists are focusing on the landscaping, not the buildings.
Church pioneered the free-flowing, asymmetric designs that everyone takes for granted today. The kidney-shaped pool was one of his innovations, for example. He designed gardens for everyday use, not as repositories of pretty plants. It is difficult today to appreciate how revolutionary Church's designs were in the 1930s and '40s, because they have become ubiquitous.
"This was very advanced compared to what else was happening in landscape architecture then, which was more formal and axial, with rectangular planting beds," says Andrew Wolfram, referring to Parkmerced. Wolfram is the president of the Northern California chapter of Docomomo, an organization dedicated to the preservation of modern design. He recently took Kennedy and her neighbor Aaron Goodman, an architect and vice president of the Parkmerced Residents Organization, on a tour of Parkmerced.
"These designs are more modern, organic," Wolfram says. "They lead your eye around, play tricks on you. They're fluid, not formal."
Walking through Parkmerced can seem surreal, as view opens onto view. From well-tended, grassy boulevards, you walk through what appear to be the front doors of two-story apartment buildings. But instead of lobbies, you enter semiprivate gardens shared by tenants. The gardens in turn open onto laundry courtyards - used today primarily by skateboarders - and onto other gardens and courtyard parking. All of this is hidden from the street.
"You get these unexpected vignettes as you move from one space to the next, and you see how places connect," Goodman observed.
"It's labyrinthine," Kennedy said.
"But in a good way," Goodman added.
A quiet elegance
Fans of Church can find a virtual museum of his work at Parkmerced. "Because each landscaped courtyard contains a different design, and because the place has been so well maintained over the years, Parkmerced is like a Thomas Church sampler, offering examples of the key features of his work," wrote Chandler McCoy, a Docomomo board member.
Landscape architect Cathy Garrett says: "Walking into those courtyards, it's like a beautiful piece of music - and not classical music. It's very minimalistic, slender, simple in its use of materials. It's very quiet. It's intentionally quiet, and it's elegant.
"The courtyard spaces within the buildings are classic Thomas Church landscapes," says Garrett, who is also a co-chairwoman of the federal Historical American Landscapes Survey. "And there are not many of them left."
Craig Hartman, a highly regarded modernist architect in the firm Skidmore, Owings & Merrill, is redesigning the neighborhood for Parkmerced Investors. He acknowledges Church's historical importance. "The architecture itself is not particularly significant," Hartman says. "So it's a question of the cultural landscape."
Hartman, who is also planning communities in China, India and on Treasure Island, says changes are needed to turn Parkmerced into what the owner promises will be "an international model of urban sustainability," not to mention "a 21st century eco-neighborhood."
"Should we freeze entire districts and neighborhoods of the city in any one period of their history?" Hartman asks. "Is that really the best thing for the city - to preserve as relics from the '40s one piece of the city? Or is it better to provide for the organic development of the city?
"I would personally come down on the side of letting this important district of the city evolve in a way that reflects what we've learned over the years about sustainable development."
Ironically, when plans for Parkmerced were announced in 1941, just before the attack on Pearl Harbor, it was proclaimed "a community of tomorrow" because of its open space, airiness, playgrounds and pathways separated from traffic. It was a modern garden city. Most of Parkmerced was built during World War II. The high-rises were added in the early 1950s.
In 1944, with 2,500 units occupied, the landscape architect Mark Daniels (who laid out fine neighborhoods himself, including San Francisco's Forest Hill) called Parkmerced "well-knit, well-designed and well-planned in all its dominant features. It has both unity and variety."
Five years later, Chronicle real estate columnist George Voigt suggested that Parkmerced represented San Francisco's future. He wrote: "Communities such as this in outlying districts and communities of tall apartment buildings in central districts eventually will replace many of San Francisco's traditional row houses."
A relic of the '50s?
Has Parkmerced already become a community of yesterday?
Its owner says yes, portraying it as a relic of 1950s car-based sprawl. Parkmerced Investors points to the acres of grass (planted in the era before "lawn" became a dirty word), and to other nonnative plantings. Its plan calls for converting viewable green space into usable open space, such as playing fields, plazas and trails. Hartman says the goal is to restore the area's natural drainage and riparian habitat, which will help replenish the incredibly shrinking Lake Merced.
Green design will result in the neighborhood's consuming 62 percent less energy than it does now, and 42 percent less water - despite a much higher density, the developer vows. Currently, it says, irrigation alone sucks up 5.9 million gallons of water a year. Parkmerced may even be powered through solar and wind energy.
The plan calls for increasing the number of units from 3,221 to 8,898 - almost tripling the population. New buildings would be mostly three to four stories, with some as high as the existing 13-story high-rises. The build-out would take about 20 years after a public review process that will itself take several years.
The density alone would be a social and environmental benefit, the owners say, helping forestall rural sprawl and keeping people out of their cars. Retail and services would be brought into the neighborhood along the main entry at Crespi Drive. Muni would be rerouted through the neighborhood, and the owners would hire a "transportation coordinator" to help residents get where they're going in eco-friendly style.
Fear of density
Some opposition to the plan is based on the usual fears. Increased density and turning the area around Juan Bautista Circle into a shopping center would destroy what makes Parkmerced special, Kennedy says. "There is no reason why this shouldn't remain as it is indefinitely," she says.
Neighbors also complain that several other large developments proposed for the southwestern portion of the city will forever alter its air of relative peace.
Then there's the Church factor. Goodman, of the Parkmerced Residents Organization, has asked the city's Landmarks Preservation Advisory Board to consider landmarking the neighborhood. A study to determine the neighborhood's historical and architectural value is under way.
Neighbors aren't the only ones who say Parkmerced is significant. Several preservation groups and historically minded architects and landscape architects have weighed in as well, including Charles Birnbaum, founder and president of the Cultural Landscapes Foundation, a national organization. Birnbaum says he didn't expect much when he was invited to visit.
"I thought it was a community that didn't want to see any change wrapping itself in the cause of preservation," he says. Instead, "my socks were knocked off. I said, 'Holy cow! Who did this plan? I've never seen anything like this.' "
Parkmerced was one of several developments built by Metropolitan Life Insurance starting in the late 1930s to house middle-income families.
"I've looked at a lot of planned communities, and I've never seen anything like it," Birnbaum says of Parkmerced. "It's pretty darn important. The landscape architecture and planning is unquestionably a National Register candidate, and I believe could even be worth national landmark status."
Church's fans aren't asking to preserve Parkmerced in toto. "We would like a plan that maintains the character of the original landscaping while allowing for more density," says Docomomo's Wolfram. "It's a significant landscape, and it's important that its character be maintained and preserved."
"How do you balance the new and old?" Goodman asks. "I still see ways it could be developed and densified, but not a total teardown of the area."
Architect Hartman agrees that Church's landscaping has value. "I think we can preserve some of the courtyards," he says. "Do we have to save every courtyard to make a statement about the historical landscape? Or can we save a representative piece of that? It's just not possible to make major changes here and save everything."


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Why Austerity Measures Are Failing The UK's Economy
The Article: U.K. Conservatives Come Up Short in Austerity Experiment by Clive Crook in Bloomberg News.
The Text: Since 2010 Britain has been a laboratory for an important experiment in economic policy. The question: When economies slump and public borrowing soars, can fiscal restraint speed the recovery? Preliminary findings: No, and whatever made you think it could?
The unemployed weren't asked whether it was all right with them, but Britain was a good place for the experiment. For a start, its government actually controls fiscal policy. On Wednesday, Finance Minister George Osborne will set out his new budget in the House of Commons and, strange as it seems in Washington, that will be that. Osborne won't call for Parliament to change tax rates or urge it (perhaps seriously, perhaps not) to do one thing or another. He will set policy, period.
As a place for this test, Britain had another advantage. Like the U.S. but unlike France or Germany, it has its own currency and runs its own monetary policy. Osborne doesn't have to frame his budgets knowing, as governments in the euro area know, that interest rates will be set somewhere else according to somebody else's needs.
Sharp Break
Britain therefore had a lot of freedom to get fiscal policy right when the recession bore down in 2008. The Labour government then in power let automatic fiscal stabilizers work unimpeded and added a moderate amount of discretionary stimulus on top. Public borrowing surged. The Treasury said it was suspending its fiscal-policy rules until the economy was back at full strength.
In opposition, the Conservatives called this reckless. When they came to power in 2010, they announced a sharp break. To help restore financial confidence, the government would tighten fiscal policy at once. The idea was that austerity, done correctly, would promote growth. It would remove the threat of fiscal collapse. With public borrowing in check and confidence improved, the private sector would take up the slack.
It didn't happen. Britain's households aren't spending, and its businesses, despite running big financial surpluses, aren't investing. For the past 18 months output has been essentially flat, still well below its level when the recession began. Official forecasters think output won't regain its 2008 level until 2014 — a slower pace of recovery than Britain experienced after the Great Depression.
In one way, the figures flatter the Tories' fiscal experiment, because the Bank of England has been more forceful than the Federal Reserve in supporting the economy with quantitative easing (where the central bank buys debt to increase the money supply). The Bank of England persisted in this approach despite high inflation, which peaked at more than 5 percent last year, against the Bank's official target of 2 percent. Without such aggressive loosening of monetary policy, the economy would be in even worse trouble.
Together, though, monetary and fiscal policy are still doing too little to support demand. Inflation has fallen in recent months and, according to the Bank, is on track to drop below the 2 percent target. Some of last year's inflation surge was due to an increase in value added tax, which will drop out of the numbers. Expectations of inflation have stayed well under control — a tribute to the Bank's ability to explain itself — and, crucially, with unemployment still very high, there's no sign of wage inflation.
Unavoidable Austerity
The Bank can do more QE if need be, but looser fiscal policy can and should be part of the mix. Unfortunately, the government is unlikely to admit its mistake and concede that fiscal policy has been too tight. The budget is about politics as well as economics, and one of Osborne's tasks on Wednesday will be to divert attention from that larger issue.
So expect the usual bundle of tweaks to the tax system. The Tories and their coalition partners have been arguing about whether to trim the highest marginal rate of income tax, currently 50 percent, to curb tax avoidance. This might be done alongside a new rule to set a minimum overall tax for the rich – – akin to the Buffett rule that the Obama administration has proposed for the U.S. — and higher taxes on the sale of expensive houses. The Treasury has also been trailing measures to spur corporate investment and a new initiative on privately financed infrastructure spending.
There'll be no great change in the overall course of fiscal policy. By making far too big a deal of it in 2010, the government locked itself into "austerity is unavoidable." This line, carried to excess, not only limits the scope for necessary short-term fiscal easing but can also undermine longer-term fiscal control. Indeed, the government's new hopes for privately financed infrastructure are a classic case in point.
The idea is to get private companies to build new roads and recover the costs later through tolls or other fees. In principle, charging users for infrastructure is a fine idea — especially if congestion pricing is used to restrict peak demand. But it's crazy to finance what is public investment in all but name through private borrowing when the government can borrow long-term for almost nothing. Britain does need to spend more on infrastructure. Now is the perfect time to finance this through higher public borrowing. Not only would it spur demand, but in the end it would cost much less.
Criticism of David Cameron's government from Labour and its allies on the left is overdone. The fiscal tightening after 2010 wasn't as sudden or severe as they say. Cameron invited this line of attack by portraying his change of policy as brave and radical. Britain still has a big budget deficit and rising public debt. The Tories are right that longer-term fiscal consolidation is necessary: Public debt cannot rise without limit, even for a country that can print its own currency. And it's not easy for a government to commit itself credibly to "austerity tomorrow" without making some kind of down payment.
Nonetheless, a milder and longer-delayed fiscal adjustment than the one Cameron and Osborne devised was possible, and would have been smarter. A less boastful presentation of the policy when the Tories took office would have made later midcourse correction easier, and it would have been less apt to steer policy toward private financing of public investment and other fiscal absurdities. British governments have a lot of flexibility in their conduct of fiscal policy. They should conserve it, so they have it when they need it.


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Which Male Star Is Cuddling Up w/ James Franco In His Latest Bed Selfie?
Up until now, James Franco's in-bed Instagram selfies have been solo affairs, but there's a first time for everything!
So who's the lucky guy cuddled up with James in his latest effort to provoke the masses??
It's Pretty Little Liars star Keegan Allen!
Franco writes: "BED SELFIE WITH KEEGAN ALLEN!!!!! TIME TO GO NUTS!!!!"
Yeah, sounds about right.
Anyone looking forward to the next chapter of this bromance??
(H/T: The Gaily Grind)
ITs just a Charade ! He's an Actor ! I been down with him more than that so called SELFIE which isnt A SELFIE ! This isnt even news worthy oh hummmmmmmm yawn ! So are some of the comments , on the other hand some of the comments are more interesting that the photo ! I wonder how y all would have managed US at Theater ARTS Class back in the 80s before the computer took over mass media, we did alot more than that photo, and we didnt have these foolish distractions when we were having fun at a sleep over ! HAAAAAAAAAH !
I wish Franco would come out. His constant obsession with gay stories and gay roles, and his home in a very gay neighborhood of Los Angeles.....come on. This kind of cutsy cute stuff is beginning to annoy me. Franco seems to have an inflated view of his own importance, as if everyone is just gasping in wait for his latest blatant clue to his sexuality. Yeah, the guy is handsome, but so are a large percentage of the guys you see in West Hollywood. Please just come out before your sell-by date, when no one will care.
Franco does this sort of thing because of people like you. He is trying to fight the narrow definitions of human sexuality and love. He is "out". He was never "in". He is an openly sexual and sensual human being who, though he may be primarily of heterosexual orientation, does not fear or turn his head in disgust in the face of other options. He is an artist seeking to shake up our societal norms and I applaud him for that.


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Google Nears Smartwatch Launch, and More
Google is in late-stage development of a smartwatch. Rabobank CEO resigns as bank settles Libor allegations for $1 billion. New Turkish tunnel to span two continents. One year anniversary of Superstorm Sandy. Joanne Po reports.
This transcript has been automatically generated and may not be 100% accurate.
... thus companies Intel has nowhere to license races and what's his I'm WS J live I'm Joann Co ... Goebel smartwatches and late stage development and sources tell the Wall Street Journal I ... was in talks with Asian suppliers to begin mass production within months ... the new device will run on Android and will be integrated with Google Now ... which is the company's digital assistant ... the spar want to be able to communicate with other devices like smartphones ... and write the nation from a user's e mail Google is also focusing on battery life of the device so that the smartwatch won't require frequent battery charges read the bank free to sell one billion dollars settlement to resolve allegations that the Dutch bank purchase paid in a wife the scheme to manipulate benchmark interest rates ... known as libel ... read the bank becomes the fifth financial institution to settle with U S ... British Dutch and Japanese regulators and prosecutors ... the penalty is the second-largest today ... chief Executive Keith Moreland resigning immediately in the wake of the settlement ... making him one of the highest profile casualty of the global live or scandal ... Turkey unveiling the world's first feature on connecting to current events that awful fills an Ottoman Sultans dream from one hundred and fifty years ago to build an underwater passage The ate a half mile long tunnel linking Istanbul's European and Asian side include what will be the world's deep this immersed rail tunnel ... that cost the project is estimated at two point seven billion dollars ... construction is expected to continue for several more years and today marks the one-year anniversary of when superstorm Sandy slanted to the east coast wreaking destruction and devastation ... farm costs more than a hundred deaths and displaced thousands from their homes ... candles and flashlights will light up the stores along New York New Jersey and Connecticut as people remember what was lost in acknowledge the continuing recovery efforts today ... bookie keep us anomaly this is about as rapid and what's


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Leaves from the Tree
|Leaves from the Tree: J.R.R. Tolkien's Shorter Fiction
|Tom Shippey, et al. Edited by Trevor Reynolds
|The Tolkien Society
|Booklet with card covers
Leaves from the Tree is a booklet containing The Proceedings of the 4th Tolkien Society Workshop (1989). It includes a paper ("Dragons from Andrew Lang's Retelling of Sigurd to Tolkien's Chrysophylax" by Christina Scull) that reproduces an extract from Tolkien's unpublished lecture on dragons (see Lecture on Dragons).
Leaves from the Tree was published under the auspices of the Peter Roe Memorial Fund.
- "Tolkien and The Homecoming of Beorhtnoth", by Tom Shippey
- "In Search of the Bounce: Tolkien seen through Smith", by David Doughan
- "The why, and the how: Reflections on Leaf by Niggle", by John Ellison
- "The Lost Heart of the Little Kingdom", by Alex Lewis
- "Early Versions of Farmer Giles of Ham", by John Rateliff
- "Dragons from Andrew Lang's Retelling of Sigurd to Tolkien's Chrysophylax", by Christina Scull
- "The Source of The Lay of Aotrou and Itroun", by Jessica Yates
- "Tom Bombadil and The Lord of the Rings", by Christina Scull
- "The Natures of Tom Bombadil - A Summary", by Charles Noad
- "The Real Tom Bombadil", by Patricia Reynolds


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Questions - Ask and Answer
Q- What time will registration open on Friday (Thursday?) for onsite registration? -Laurie
A - The packet I got in the mail said 8am on Friday.
A2 - "Registration Counter Hours:
Friday: 8:00 am - 7:30 pm
Saturday - Sunday: 7:30 am - 5:00 pm
Monday: 7:30 am - 2:00 pm"
- http://www.ala.org/ala/eventsandconferencesb/midwinter/2007/registration.htm#onsite
- HTH, Jenny Levine 08:24, 10 January 2007 (CST)
Q- Are there any gatherings for Law Librarians that may be attending ALA Midwinter? Specifically State/Court/County would be great, but I would be more than open to general law library gatherings / discussion groups as well. ~ Halle
Q- I would love to go to the Midwinter meeting and the Job Placement Center, but I'm unemployed and can't afford to register. Are there any grants or scholarships for first-time conference attendees or recent MLS graduates who are still looking for work? I moved 3,000 miles away from my school (but within bus/train/driving distance of Seattle) and can barely afford to stay in the hostel by Pike Place Market (not that that would be bad, it's a really nice hostel). Any advice or ideas would be much appreciated. Thanks! -Andrea
A1 - I have some good news and some bad news. The good news is that yes, there are grants available to fund a first time attendees. You can view all of ALA's grants: http://www.ala.org/Template.cfm?Section=grantfellowship. Unfortunately, I believe they are only for Annual conference and the deadline for all of them has passed. BUT, it is never to late to apply for next year!
A2 - The services offered at the Placement Center during Midwinter are free to all job seekers. All the details are at http://www.ala.org/ala/hrdr/placementservice/currentconference.htm
- The services might be free, but I did have to register ($$$) for the conference to use the 'free' services. -Andrea
Q - I've arrived in Seattle but accidentally left my badge at home. What do I do?
A. Go to the registration area and ask for a new one ... they should have a master listing of registered persons.


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It's a pretty exciting line up that I am honored to be a part of. If you would like a full list of participants you can find it on the Raid Warning web site.
If you would like to get involved you can submit your questions for the round table via email (email@example.com), a comment below, or call The Raid Warning Rant Line at 707-602-RANT (7268).
The show is being recorded over the weekend, and should be available next Tuesday Oct 12th.


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QUINNY Moodd Black devotion - Black Frame
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UBS-Puerto Rico Bond Fund Case Testimonial
This is what one of our clients had to say about the recent victory. "Jake, thank you so much for believing in my story and for your thirst for justice. Your work was impeccable and you made UBS pay for their wrong doing. I feel grateful for you and your team for doing a wonderful job." -Anna Teresa GomezPrior results do not guarantee a similar outcome.