text:
Network Working Group F. Andreasen
Request for Comments: 3407 Cisco Systems
Category: Standards Track October 2002
Session Description Protocol (SDP) Simple Capability Declaration
Status of this Memo
This document specifies an Internet standards track protocol for the
Internet community, and requests discussion and suggestions for
improvements. Please refer to the current edition of the "Internet
Official Protocol Standards" (STD 1) for the standardization state
and status of this protocol. Distribution of this memo is unlimited.
Copyright Notice
Copyright (C) The Internet Society (2002). All Rights Reserved.
This document defines a set of Session Description Protocol (SDP)
attributes that enables SDP to provide a minimal and backwards
compatible capability declaration mechanism. Such capability
declarations can be used as input to a subsequent session
negotiation, which is done by means outside the scope of this
document. This provides a simple and limited solution to the general
capability negotiation problem being addressed by the next generation
of SDP, also known as SDPng.
1. Conventions Used in this Document
The key words "MUST", "MUST NOT", "REQUIRED", "SHALL", "SHALL NOT",
"SHOULD", "SHOULD NOT", "RECOMMENDED", "MAY", and "OPTIONAL" in this
document are to be interpreted as described in RFC-2119 [2].
2. Introduction
The Session Description Protocol (SDP) [3] describes multimedia
sessions for the purposes of session announcement, session
invitation, and other forms of multimedia session initiation. SDP
was not intended to provide capability negotiation. However, as the
need for this has become increasingly important, work has begun on a
"next generation SDP" (SDPng) [4,5] that supports both session
description and capability negotiation. SDPng is not anticipated to
be backwards compatible with SDP and work on SDPng is currently in
the early stages. However, several other protocols, e.g. SIP [6] and
Media Gateway Control Protocol (MGCP) [7], use SDP and are likely to
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RFC 3407 SDP Simple Capability Declaration October 2002
continue doing so for the foreseeable future. Nevertheless, in many
cases these signaling protocols have an urgent need for some limited
form of capability negotiation.
For example, an endpoint may support G.711 audio (over RTP) as well
as T.38 fax relay (over UDP or TCP). Unless the endpoint is willing
to support two media streams at the same time, this cannot currently
be expressed in SDP. Another example involves support for multiple
codecs. An endpoint indicates this by including all the codecs in
the "m=" line in the session description. However, the endpoint
thereby also commits to simultaneous support for each of these
codecs. In practice, Digital Signal Processor (DSP) memory and
processing power limitations may not make this feasible.
As noted in [4], the problem with SDP is that media descriptions are
used to describe session parameters as well as capabilities without a
clear distinction between the two.
In this document, we define a minimal and backwards compatible
capability declaration feature in SDP by defining a set of new SDP
attributes. Together, these attributes define a capability set,
which consists of a capability set sequence number followed by one or
more capability descriptions. Each capability description in the set
contains information about supported media formats, but the endpoint
is not committing to use any of these. In order to actually use a
declared capability, session negotiation will have to be done by
means outside the scope of this document, e.g., using the
offer/answer model [8].
It should be noted that the mechanism is not intended to solve the
general capability negotiation problem targeted by SDPng. It is
merely intended as a simple and limited solution to the most urgent
problems facing current users of SDP.
3. Simple Capability Declaration Attributes
The SDP Simple Capability Declaration (simcap) is defined by a set of
SDP attributes. Together, these attributes form a capability set
which describes the complete media capabilities of the endpoint. Any
previous capability sets issued by the endpoint for the session in
question no longer apply. The capability set consists of a sequence
number and one or more capability descriptions. Each such capability
description describes the media type and media formats supported and
may include one or more capability parameters to further define the
capability. A session description MUST NOT contain more than one
capability set, however the capability set can describe capabilities
at both the session and media level. Capability descriptions
provided at the session level apply to all media streams of the media
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RFC 3407 SDP Simple Capability Declaration October 2002
type indicated, whereas capability descriptions provided at the media
level apply to that particular media stream only. We refer to these
respectively as session capabilities and media stream capabilities.
A media stream capability may or may not be of the same media type as
the media stream to which it applies.
The capability set MUST begin with a single sequence number followed
by one or more capability descriptions listing all media formats the
endpoint is currently able and willing to support. More
specifically, if a media format is included in a media ("m=") line,
then by definition the media format MUST be included in either a
session capability or a media stream capability for that media line.
The endpoint MAY include additional media formats in a capability if
it is capable of supporting those media formats in a session with its
peer. An endpoint MUST NOT include capabilities it knows it cannot
use in a particular session. An endpoint receiving a capability set
from another endpoint MAY use any of the media formats included in
that capability set in a later attempt to negotiate media streams
with the other endpoint, e.g., using the offer/answer model [8]. If
a new capability set is received from the other endpoint, the old
capability set MUST NOT be used any longer. Session capabilities can
be used for any media streams of the indicated media type, whereas
media stream capabilities can only be used for their associated media
line. However, an endpoint receiving a capability set with a given
media format MUST NOT assume that a subsequent attempt to negotiate a
media stream using just this media format will succeed.
The individual capability descriptions in a capability set can be
provided contiguously or they can be scattered throughout the session
description. The first capability description MUST, however, follow
immediately after the sequence number.
The sequence number is on the form:
a=sqn: <sqn-num>
where <sqn-num> is an integer between 0 and 255 (both included). The
initial sequence number MUST be 0 (zero) and it MUST be incremented
by 1 modulo 256 with each new capability set issued by the endpoint.
Receivers may not necessarily see all capability sets issued and
hence MUST NOT reject a capability set due to gaps in sequence
numbers. The sequence number MUST either be provided as a session-
level or media-level attribute, however there MUST NOT be more than
one occurrence of the sequence number attribute in the session
description (since there cannot be more than one capability set).
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RFC 3407 SDP Simple Capability Declaration October 2002
Each capability description in the capability set is on the form:
a=cdsc: <cap-num> <media> <transport> <fmt list>
where <cap-num> is an integer between 1 and 255 (both included) used
to number the capabilities, and <media>, <transport>, and <fmt list>
are defined as in the SDP "m=" line. The capability description
refers to a send and receive capability by default. When generating
a capability set, the capability number MUST start with 1 in the
first capability description, and be incremented by the number of
media formats in the <fmt list> for each subsequent capability
description. The media formats in the <fmt list> are numbered from
left to right. Receivers of a capability set MUST NOT, however,
reject capability descriptions due to gaps in the capability numbers.
The capability number provides a convenient handle within the context
of the capability set (as referenced by the sequence number) which
may be used to reference a particular capability by means outside of
this specification.
A capability description can include one or more capability parameter
lines on the form:
a=cpar: <cap-par>
a=cparmin: <cap-par>
a=cparmax: <cap-par>
where <cap-par> is either bandwidth information ("b=") or an
attribute ("a=") in its full '<type>=<value>' form (see [3]). A
capability parameter line provides additional parameters for the
preceding "cdsc" attribute line. Capability parameter lines for a
capability description SHOULD immediately follow the "cdsc" line they
refer to. Nevertheless, the capability description includes all
capability parameter lines until the next capability description
("cdsc") or media ("m=") line in the session description.
The "cpar" attribute should normally be used when capability
parameter values are to be specified. When provided, it means that
the endpoint is declaring that it supports the media formats in the
preceding "cdsc" line in accordance with the <cap-par> value
specified. This can, for example, be used to specify "fmtp"
parameters. If a session negotiation is attempted without
considering the <cap-par> value, it may fail due to lack of endpoint
support. A capability description may contain zero, one, or more
"cpar" attribute lines describing either the same or different
parameters. Describing the same parameter more than once can be used
to specify alternatives.
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RFC 3407 SDP Simple Capability Declaration October 2002
Where a minimum numerical value is to be specified, the "cparmin"
attribute should be used. There may be zero, one, or more "cparmin"
attribute lines in a capability description, however a given
parameter MUST NOT be described by a "cparmin" attribute more than
Where a maximum numerical value is to be specified, the "cparmax"
attribute should be used. There may be zero, one, or more "cparmax"
attribute lines in a capability description, however a given
parameter MUST NOT be described by a "cparmax" attribute more than
Ranges of numerical values can be expressed by using a "cparmin" and
a "cparmax" attribute for a given parameter. It follows from the
previous rules, that only a single range can be specified for a given
Capability descriptions may be provided at both the session-level and
media-level. A capability description provided at the session-level
applies to all the media streams of the indicated media type in the
session description. A capability description provided at the
media-level only applies to that particular media stream (regardless
of media type). If a capability description with media type X is
provided at the session-level, and there are no media streams of type
X in the session description, then it is undefined which of the media
streams the capability description applies to (except if there is
only one media stream). It is therefore RECOMMENDED, that such
capabilities are provided at the media-level instead.
Below we show an example session description using the above simple
capability declaration mechanism:
o=- 25678 753849 IN IP4 184.108.40.206
c=IN IP4 22.214.171.124
t=0 0
m=audio 3456 RTP/AVP 18 96
a=rtpmap:96 telephone-event
a=fmtp:96 0-15,32-35
a=sqn: 0
a=cdsc: 1 audio RTP/AVP 0 18 96
a=cpar: a=fmtp:96 0-16,32-35
a=cdsc: 4 image udptl t38
a=cdsc: 5 image tcp t38
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RFC 3407 SDP Simple Capability Declaration October 2002
The sender of this session description is currently prepared to send
and receive G.729 audio as well as telephone-events 0-15 and 32-35.
The sender is furthermore capable of supporting:
* PCMU encoding for the audio media stream,
* telephone events 0-16 and 32-35,
* T.38 fax relay using udp or tcp (see [9]).
Note, that the first capability number specified is 1, whereas the
next is 4 since three media formats were included in the first
capability description. Also note that the rtpmap for payload type
96 was not included in the capability description, as it was already
specified for the media ("m=") line. Conversely, it would of course
not have been valid to provide the rtpmap in the capability
description and then omit the "a=rtpmap" line.
Below, we show another example of the simple capability declaration
mechanism, this time with multiple media streams:
o=- 25678 753849 IN IP4 220.127.116.11
c=IN IP4 188.8.131.52
t=0 0
m=audio 3456 RTP/AVP 18
a=sqn: 0
a=cdsc: 1 audio RTP/AVP 0 18
m=video 3458 RTP/AVP 31
a=cdsc: 3 video RTP/AVP 31 34
The sender of this session description is currently prepared to send
and receive G.729 audio and H.261 video. The sender is furthermore
capable of supporting:
* PCMU encoding for the audio media stream,
* H.263 for the video media stream.
Note that the first capability number specified is 1, whereas the
next is 3, since two media formats were included in the first
capability description. Also note that the sequence number applies
to the entire capability set, i.e. both audio and video, and hence is
only supplied once. Finally, note that the media formats 18 and 31
are listed in both the media lines and the capability set as
required. The above session description could have equally been
supplied as follows:
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RFC 3407 SDP Simple Capability Declaration October 2002
o=- 25678 753849 IN IP4 126.96.36.199
c=IN IP4 18.104.22.168
t=0 0
a=sqn: 0
a=cdsc: 1 audio RTP/AVP 0 18
a=cdsc: 3 video RTP/AVP 31 34
m=audio 3456 RTP/AVP 18
m=video 3458 RTP/AVP 31
i.e., with the capability set provided at the session-level.
4. Security Considerations
Capability negotiation of security-sensitive parameters is a delicate
process, and should not be done without careful evaluation of the
design, including the possible susceptibility to downgrade attacks.
Use of capability re-negotiation may make the session susceptible to
denial of service, without design care as to authentication.
5. IANA Considerations
This document defines the following new SDP parameters of type "att-
field" (attribute names):
Attribute name: sqn
Long form name: Sequence number.
Type of attribute: Session-level and media-level.
Subject to charset: No.
Purpose: Capability set numbering.
Appropriate values: See Section 3.
Attribute name: cdsc
Long form name: Capability description.
Type of attribute: Session-level and media-level.
Subject to charset: No.
Purpose: Describe capabilities in a capability set.
Appropriate values: See Section 3.
Attribute name: cpar
Long form name: Capability parameter line.
Type of attribute: Session-level and media-level.
Subject to charset: No.
Purpose: Provide capability description parameters.
Appropriate values: See Section 3.
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RFC 3407 SDP Simple Capability Declaration October 2002
Attribute name: cparmin
Long form name: Minimum capability parameter line.
Type of attribute: Session-level and media-level.
Subject to charset: No.
Purpose: Provide minimum capability description
Appropriate values: See Section 3.
Attribute name: cparmax
Long form name: Maximum capability parameter line.
Type of attribute: Session-level and media-level.
Subject to charset: No.
Purpose: Provide maximum capability description
Appropriate values: See Section 3.
6. Normative References
[1] Bradner, S., "The Internet Standards Process -- Revision 3", BCP
9, RFC 2026, October 1996.
[2] Bradner, S., "Key words for use in RFCs to Indicate Requirement
Levels", BCP 14, RFC 2119, March 1997.
[3] Handley, M. and V. Jacobson, "SDP: session description protocol",
Request for Comments 2327, April 1998.
7. Informative References
[4] Kutscher, Ott, Bormann and Curcio, "Requirements for Session
Description and Capability Negotiation", Work in Progress.
[5] Kutscher, Ott and Borman, "Session Description and Capability
Negotiation", Work in Progress.
[6] Handley, M., Schulzrinne, H., Schooler, E. and J. Rosenberg,
"SIP: session initiation protocol", RFC 2543, March 1999.
[7] Arango, M., Dugan, A., Elliott, I., Huitema, C. and S. Pickett,
"Media Gateway Control Protocol (MGCP) Version 1.0", RFC 2705,
October 1999.
[8] Rosenberg, J. and H. Schulzrinne, "An Offer/Answer Model with
SDP", Work in Progress.
[9] ITU-T Recommendation T.38 Annex D, "SIP/SDP Call Establishment
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RFC 3407 SDP Simple Capability Declaration October 2002
8. Acknowledgments
This work draws upon the ongoing work on SDPng in the IETF MMUSIC
Working Group; in particular [4]. Furthermore this work was inspired
by the CableLabs PacketCable project. The author would like to
recognize and thank Joerg Ott and Jonathan Rosenberg who provided
many detailed comments and suggestions to improve this specification.
Colin Perkins, Orit Levin and Tom Taylor provided valuable feedback
as well.
9. Author's Address
Flemming Andreasen
Cisco Systems
499 Thornall Street, 8th floor
Edison, NJ
EMail: firstname.lastname@example.com
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RFC 3407 SDP Simple Capability Declaration October 2002
10. Full Copyright Statement
Copyright (C) The Internet Society (2002). All Rights Reserved.
This document and translations of it may be copied and furnished to
others, and derivative works that comment on or otherwise explain it
or assist in its implementation may be prepared, copied, published
and distributed, in whole or in part, without restriction of any
kind, provided that the above copyright notice and this paragraph are
included on all such copies and derivative works. However, this
document itself may not be modified in any way, such as by removing
the copyright notice or references to the Internet Society or other
Internet organizations, except as needed for the purpose of
developing Internet standards in which case the procedures for
copyrights defined in the Internet Standards process must be
followed, or as required to translate it into languages other than
The limited permissions granted above are perpetual and will not be
revoked by the Internet Society or its successors or assigns.
This document and the information contained herein is provided on an
"AS IS" basis and THE INTERNET SOCIETY AND THE INTERNET ENGINEERING
Funding for the RFC Editor function is currently provided by the
Internet Society.
Andreasen Standards Track [Page 10]


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subset: commoncrawl


text:
(Pray for 9 consecutive days)
In the name of the Father, and of the Son, and of the Holy Spirit. Amen.
Introductory Prayer:
Saint Joseph, I, your unworthy child, greet you. You are the faithful protector and intercessor of all who love and venerate you. You know that I have special confidence in you and that, after Jesus and Mary, I place all my hope of salvation in you, for you are especially powerful with God and will never abandon your faithful servants.
Therefore, I humbly invoke you and commend myself, with all who are dear to me and all that belong to me, to your intercession. I beg of you, by your love for Jesus and Mary, not to abandon me during life and to assist me at the hour of my death. Glorious Saint Joseph, spouse of the Immaculate Virgin, obtain for me a pure, humble, charitable mind, and perfect resignation to the divine Will. Be my guide, my father, and my model through life that I may merit to die as you did in the arms of Jesus and Mary.
Loving Saint Joseph, faithful follower of Jesus Christ, I raise my heart to you to implore your powerful intercession in obtaining from the Divine Heart of Jesus all the graces necessary for my spiritual and temporal welfare, particularly the grace of a happy death, and the special grace I now implore:
(Mention your request)
Guardian of the Word Incarnate, I feel confident that your prayers on my behalf will be graciously heard before the throne of God. Amen.
Daily Prayer:
Saint Joseph, I thank God for your privilege of being able to die in the arms of Jesus and Mary. As a token of your own gratitude to God, obtain for me the grace of a happy death. Help me to spend each day in preparation for death. May I, too, accept death in the spirit of resignation to God's Holy Will, and die, as you did, in the arms of Jesus, strengthened by Holy Viaticum, and in the arms of Mary, with her rosary in my hand and her name on my lips!
Concluding Prayer:
Remember, most pure spouse of Mary, ever Virgin, my loving protector, Saint Joseph, that no one ever had recourse to your protection or asked for your aid without obtaining relief. Confiding, therefore, in your goodness, I come before you and humbly implore you. Despise not my petitions, foster-father of the Redeemer, but graciously receive them. Amen.


text:
53 S.Ct. 227
77 L.Ed. 484
BURNET, Commissioner of Internal Revenue,
No. 192.
Argued Dec. 13, 14, 1932.
Decided Jan. 9, 1933.
Messrs. William D. Mitchell, Atty. Gen., and G. A.Youngquist, Asst. Atty. Gen., for petitioner.
Mr. Frederic Sammond, of Milwaukee, Wis., for respondent.
Mr. Justice STONE delivered the opinion of the Court.
In 1914 respondent, a New Jersey manufacturing corporation purchased all the capital stock of the Aluminum Sales & Manufacturing Company, a New York corporation. From that time until its liquidation, carried on in 1917, the sales company was principally engaged in selling goods manufactured by respondent. In February, 1918, it was dissolved. The operation of the sales company reflected net losses during the years 1914, 1915, and 1916, as well as in the year 1917. At a result of the operating losses and the liquidation of the sales company, respondent suffered the loss of certain sums advanced to the sales company, and of the total investment in its stock.
For 1917 the two corporations filed separate returns for computation of the normal income tax, and a consolidated return for the purposes of the excess profits tax. In its separate return respondent claimed, and the Commissioner allowed, deduction of an aggregate loss made up of respondent's advances to the sales company, and the cost of its stock, less the value of equipment and good will realized on its liquidation. This loss, reduced by the 1917 operating loss of the sales company, was deducted from gross income in the consolidated return. The Commissioner's refusal to allow the deduction was sustained by the Board of Tax Appeals, 22 B.T.A. 1, whose determination was reversed by the Court of Appeals for the Seventh Circuit, 56 F.(2d) 568. The Court of Appeals held that respondent's affiliation with the sales company was ended by the liquidation in 1917, so that the loss was suffered 'outside the period of affiliation,' and that, in any case, as the loss did not result from an 'intercompany' transaction, it could be deducted in the consolidated return. This Court granted certiorari, 287 U.S. 583, 53 S.Ct. 21, 77 L.Ed. —-, to resolve an alleged conflict with the decision of the Court of Claims in Utica Knitting Co. v. United States, 68 Ct. Cl. 77, and see Autosales Corporation v. Commissioner (C.C.A.) 43 F.(2d) 931, 933.
Title 2 of the Revenue Act of 1917, 40 Stat. 300, 302 (section 200 et seq.), imposed a war excess profits tax in addition to the normal tax upon the income of corporations. The statute made no provision for consolidated returns by affiliated corporations, but articles 77 and 78 of Treasury Regulations 41, adopted pursuant to the act, did authorize the Commissioner to require affiliated corporations, including those, the stock of one of which was owned by another, to file a consolidated return of net income and invested capital. And section 1331 of the Revenue Act of 1921, 42 Stat. 227, 319 (26 USCA § 1067), provided that, for the purpose of determining excess profits taxes, the Revenue Act of 1917 'shall be construed to impose the taxes therein mentioned upon the basis of consolidated returns of net income and invested capital in the case of domestic corporations and domestic partnerships that were affiliated during the calendar year 1917'1.
The purpose of requiring consolidated returns by affiliated corporations was, as the government contends, to impose the war profits tax, according to true net income and invested capital of what was, in practical effect, a single business enterprise, even though conducted by means of more than one corporation. Primarily, the consolidated return was to preclude reduction of the total tax payable by the business, viewed as a unit, by redistribution of income or capital among the component corporations by means of intercompany transactions. See Handy & Harman v. Burnet, 284 U.S. 136, 140, 52 S.Ct. 51, 76 L.Ed. 207; Appeal of Gould Coupler Co., 5 B.T.A. 499, 514—516; cf. Treasury Regulations 41, art. 77; Treasury Regulations 45, art. 631.
It is not denied that the two corporations became affiliated when respondent acquired all the capital stock of the sales company. But, on the basis of the finding of the Board of Tax Appeals that the sales company was chiefly engaged during 1917 in closing up its business preparatory to formal dissolution, which took place in February, 1918, that all its assets and liabilities were disposed of by the end of 1917, and that it did not do any business after that date, petitioner argues that the affiliation of the two companies was terminated by the liquidation.
Since complete stock ownership is made the test of affiliation applicable here under article 77 of Treasury Regulations 41 and section 1331 of the Revenue Act of 1921, no ground is apparent for saying that the corporations ceased to be affiliated, merely because without change of corporate control, one of them was being liquidated. The findings do not reveal that the liquidation of the sales company was completed, that it ceased to do any business or to function as a corporation before the end of 1917. Neither statute nor regulations recognize that affiliation may be terminated by the mere fact that such liquidation is being carried on, and the reasons for requiring the consolidated return may be quite as valid during that liquidation as before. During that period the unitary character of the business enterprise is not necessarily ended, and intercompany manipulations are not precluded.
In the present case, even though the affiliation continued, it does not follow as a matter of law that the loss was not rightly deducted in the consolidated return. Section 12, Revenue Act of 1916, 39 Stat. 756, 767, governs the computation of the excess profits tax under section 206, Revenue Act of 1917, 40 Stat. 300, 305. That section and the regulation under it (see article 147, Treasury Regulations 33 (1918 Ed.)) direct that taxable net income of a corporate taxpayer shall be ascertained by deducting, from gross income, losses sustained within the year. It is conceded that the loss of respondent's advances to the sales company and the investment in its stock was sustained in 1917, was deductible therefore, if at all, in that year, and might properly have been deducted by respondent in a separate return, if a separate return had been permissible. But the government insists that the loss cannot be deducted in the mandatory consolidated return for 1917 because it occurred as the result of 'intercompany' transactions.
We need not decide whether the loss resulted from intercompany transactions within the meaning of the regulations under later statutes2 which broadly exclude from the consolidated returns profit or loss upon all such transactions. For neither the Revenue Act of 1917, nor section 1331 of the Revenue Act of 1921, nor the regulations under them,3 prescribe specifically the method of making up the consolidated return or require the elimination from the computation of the tax of the results of all intercompany transactions. Article 77 of Treasury Regulations 41 required every corporation to describe in its return 'all its intercorporate relationships with other corporations, with which it is affiliated,' and to 'furnish such information in relation thereto as will enable the Commissioner of Internal Revenue to compute the amount of the tax properly due from each corporation on the basis of an equitable and lawful accounting.' Article 78 authorizes the Commissioner to require consolidated returns of affiliated corporations 'wherever necessary to more equitably determine invested capital or taxable income,' and provides that 'the total tax will be computed in the first instance as a unit on the basis of the consolidated return.'
These provisions plainly do not lay down any rigid rule of accounting to be applied to consolidated returns which would exclude from the computation of taxable income the results of every intercompany transaction, regardless of its effect upon the capital or the net gains or losses of the business of the affiliated corporations. Instead, they merely disclose the purpose underlying regulations and statute to prevent, through the exercise of a common power of control, any intercompany manipulation which would distort invested capital or the true income of the unitary business carried on by the affiliated corporations. Hence no method of accounting, in calculating taxable income upon the consolidated return, can be upheld, which would withhold from the taxpayer all benefit of deduction for losses actually sustained and deductible under the sections governing the computation of taxable income, and which at the same time would not further, in some way, the very purpose for which consolidated returns are required.
Such, we think, is the effect of the method adopted by the Commissioner. The sales company suffered losses during the years 1914, 1915, and 1916 which could not be deducted in its separate returns for those years, because they were net losses, and which could not be deducted from the profits of the parent company because there was no consolidated return in those years. While it may be assumed that those losses affected the value of the stock owned by the parent company, the loss of its investment in the stock of the sales company and in advances to it could not be deducted by the parent company in its separate return for those years because the loss had not then been sustained with such finality as to permit its deduction under the applicable statute and regulations. So far as the loss from operation of the sales company in earlier years contributed to respondent's capital loss in 1917, deduction of the latter in the consolidated return involved no double deduction of losses of the business of the two companies during the period of their affiliation. As respondent's total loss in 1917 was reduced, before deduction in the consolidated return, by the amount of the operating loss of the sales company for that year, there was no duplication of any losses accrued or sustained in that year.
The loss was a real one, suffered by respondent as a separate corporate entity, and it was equally a loss suffered by the single business carried on by the two corporations during the period of their affiliation, ultimately reflected in the 1917 loss of capital invested in that business. While equitable principles of accounting applied to the calculation of the net income of the business unit do not permit deduction of the loss twice, they do require its deduction once. Hence the loss was deductible in 1917 under the statute and regulations controlling computation of taxable income, and its deduction is not forbidden by the regulations applicable to the consolidated return. Articles 77 and 78 of Treasury Regulations 41 would, indeed, require the elimination of any losses resulting from intercompany transactions, the inclusion of which would defeat the purpose of consolidated returns to tax the true income of the single business of affiliated corporations, calculated by correct accounting methods. The deductions claimed here had no such effect.
Subsequent to 1917, affiliated corporations were required to file such a return for all purposes for any taxable year prior to January 1, 1922 (section 240, Revenue Act of 1918, 40 Stat. 1057, 1081; section 240, Revenue Act of 1921, 42 Stat. 227, 260). Thereafter, it became optional whether to file consolidated or separate returns. Section 240, Revenue Act of 1921; section 240, Revenue Act of 1924, 43 Stat. 253, 288 (26 USCA § 993 and note); section 240, Revenue Act of 1926, 44 Stat. 9, 46 (26 USCA § 993 and note); sections 141, 142, Revenue Act of 1928, 45 Stat. 791, 831, 832 (26 USCA §§ 2141, 2142).
See art. 637, 864 of Treasury Regulations 45 under the Revenue Act of 1918; art. 635, 864 of Treasury Regulations 62 under the Revenue Act of 1921; art. 636 of Treasury Regulations 65 under the Revenue Act of 1924; art. 635 of Treasury Regulations 69 under the Revenue Act of 1926; art. 734 of Treasury Regulations 74 and art. 15, 31, 37(a), 38(b) of Treasury Regulations 75 under the Revenue Act of 1928.
Article 1735 of Treasury Regulations 62, under section 1331 of the Revenue Act of 1921, merely refers to Treasury Regulations 41 under the Revenue Act of 1917.


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KANSAS CITY, Mo. — The Kansas City, Missouri Health Department is speaking out after it poured bleach on food intended to be given to homeless people.
Nellie McCool, who helps run Free Hot Soup Kansas City, has been helping the homeless for years until Sunday.
"Officers and health inspectors demanded we destroy our food and we were violating health code violations by sharing meals with our friends," said McCool.
The department said the group wasn't following the law about serving the homeless.
"They were notified back in a meeting in September that they needed to get a permit and they just outright said they refused to do that," said Dr. Rex Archer, director of health for KCMO.
But McCool said she never heard from the department.
"That is incorrect," McCool said. "We never had any kind of government official ever come and speak with anybody at any of the public parks."
According to the health department, the permit is free and all organizations that want to serve food to homeless people (or anyone) needs this permit. Archer said the food was also not being handled correctly and could put others at risk.
"Preparing food in all these individuals homes when people haven't been trained, prepare food safely. Then, they are taking it and transporting it in trunks of cars when its cool. It's supposed to be warm food but they have no insulation or a way to keep the food warm," Archer said.
Regarding the incident involving Free Hot Soup & @KCMOHealthDept: Rules are there to protect the public's health, and all groups must follow them, no exceptions. https://t.co/WaIo0QMI98
— Mayor Sly James (@MayorSlyJames) November 5, 2018
He went on to say when they tried to take the food away on Sunday, volunteers got angry.
"At one of the sites, where they were informed that they were not going to be able to serve because they didn't have a permit and weren't doing it safely, they actually threw some of the food at our inspector," said Archer.
McCool disputes that claiming someone in the group got upset and threw the food on the ground. Inspectors then poured bleach on the food to make sure no one ate it.
"Standard procedure in public health is to go ahead and pour bleach on the food so that people won't consume something that is dangerous," Archer said.
Despite being shut down, organizers said they will continue to serve the people they call their friends.
The health department said they will be contacting the group to try to set up a meeting to discuss how they will go forward. Overall, they said, they just want to make sure health is put first before people give out free food.


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Real Estate
A Legacy gift of Real Estate to Chabad of the Town is a magnificent gesture to ensure Jewish continuity for years to come. You can leave a commercial or residential property, or an apartment building. Leaving a piece of real estate has many benefits.
How leaving Real Estate works:
- Leaving a piece of real estate to Chabad of the Town can reduce your overall tax obligation and help secure the future of our center.
- Real estate is an important way to help Chabad continue their role as the largest Jewish social service agency in the world.
- If you want to donate your residence and still stay in the home until your passing, please consider a retained life estate.
We are always available discuss your options at your convenience. Please contact us for more information.


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Notably the world's sixth-oldest family business still in operation today, Barovier & Toso is a multi-generational glassmaking manufactory, known in design circles for its 20th-century artisanal, idiosyncratic collections of decorative
.Despite the general dearth of information about the company's early activity, its roots can be traced back to the island of Murano in the late-13th century, when Barovier progenitor Jacobello formally began the family's long-standing tradition of maestri vetrai—glassmakers of the highest pedigree. Over the ensuing centuries, the Barovier workshop mainly produced bottles and common-use glassware (e.g., cups, chalcedony vases, etc.), alongside mosaic enamels and colored glasswork. These early pieces possessed a distinctively crystalline appearance, enabled by the chemical innovations of Angelo Barovier, who, in 1450, had discovered how to produce the first perfectly transparent glass (or "vetro cristallino," in Italian).
At the turn of the 20th century, the company—renamed Artisti Barovier in 1896—embarked upon a rich period of further innovation, introducing many major developments to the glass-making field. To appeal to a broader range of tastes, descendent Giuseppe Barovier and the Venetian artist Vittorio Secchin produced, into the interwar period, a motley of expressive designs using multicolored murrine: a glass type qua glassmaking process that Giuseppe revolutionized, in which molten glass is layered around a core, heated, stretched, cooled, then sliced like a babka loaf, to reveal a pattern inside. Among the rarest and most significant Barovier pieces today, these Art Nouveau-inspired designs often featured peacocks, flowers, and landscape views and include the iconic vases exhibited at the Mostra dei Fiori at Pallazo Ducale in 1914.
In 1920, Ercole Barovier (1889-1974), a son of Giuseppe's brother Benvenuto, joined the workshop, initiating what would become an almost 50-year artistic directorship that oversaw the design of nearly 23,000 glass products. An experimental designer more so than a craftsman, Ercole steered Artisti Barovier toward a more explicitly modernist output—a transition which showed its first legs at the 1930's Biennale with his Primavera series of vases and animal sculptures. Extremely fragile, milky-white glass filled with interior hairline cracks and tiny bubbles, these pieces—whose manufacturing process has been lost to history—currently fetch high value on the vintage market (A Primavera glass pigeon, for example, sold recently at British auction house Christie's East for $80,000).
During the 1930s, Ercole began experimenting with heavier, more sculptural glass forms that feature uneven surfaces and handles. Comprising large, cylindrical elements decorated with crystal pyramids, Ercole's Rostrato series (1938) is among the most beloved and copied Barovier collection from this period. Onward through his tenure, which ended in 1972, Ercole would continue to innovate and explore, jaunting through such novel styles as the complex, polychrome abstractions of the Oriente series (ca. 1940s) of vases and bowls; the serpentine Spiral patterns (ca. 1950s); the pebbly textured Barbarico line (ca. 1950s) made from oxides placed on glass; and the Pezatto series (ca. 1950s and 1960s), which often used strongly contrasting mosaic pieces.
In 1936, Artisti Barovier merged with S.A.I.A.R. Ferro-Toso to form Ferro-Toso-Barovier, a name which flitted to other iterations in the ensuing years, before settling, in 1942, in the current name of Barovier & Toso.
Today, helmed by Jacopo Barovier, the company employs 85 people at its headquarters in Palazzo Contarini in Murano. In addition to restaurants, hotels, and a wide range of private clients, the workshop's vibrant creations can be found in fashion and jewelry showrooms such as Dior, Dolce & Gabbana and Cartier.


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9k Yellow Gold Pink Beryl Sphere Earrings
A gemstone sphere suspended on a 9k yellow gold twisted earhook. Whether you prefer the soft pastel tones of the Beryl spheres or the bold black Onyx, these lovely earrings add a touch of casual elegance to wear every day.
We have only one of this piece available at the moment, multiple pieces may be ordered but do bear in mind additional pieces will take 6 weeks to make.
This piece is currently available for immediate worldwide delivery.
Shipping information
We offer secure worldwide shipping. Our shipping is free on all jewellery orders over €250. Once you have placed your order with DesignYard, unless otherwise stated, your order will be shipped same day. Once your order is shipped you will receive a notification email. Please allow approx 2-4 business days for delivery. Made to Order products usually take 5 weeks to fullfil. We only use DHL Express for all deliveries. Find out more
*As with all hand made pieces, each one is individual (like you).
Expect some minor differences to the image due to the organic nature of the processes used in creating these wonderful pieces.


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14kt white gold diamond leaf wedding ring,engagement ring, wedding band ADLR160B nature inspired jewelry
This is gorgeous leaf pattern ring.
It has 7 genuine ruby sapphires total weight of . 50ct.
The width of the ring is 6.0mm and the thickness is 2.3mm.
All sizes are available
This ring would make excellent engagement ring or a very special present for your loved one.
This setting is available in white gold, yellow gold, rose gold or platinum.
All our jewelry can be ordered in diamonds and gem stones.
This 14k white gold leaf and vine diamond engagement ring comes in a beautiful jewelry box.


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The Alliance for Responsible Consumer Legal Funding (ARC) is a diverse coalition, established to preserve consumer legal funding as a choice for the many Americans who have suffered an unexpected economic loss due to an accident and have a pending legal claim. Legal funding can help families pay for immediate personal needs such as rent, mortgages, car repairs, utilities and groceries while they wait for their claims to settle fairly.
ARC promotes practices and regulations that lead to informed decisions between individuals and their attorneys, so that families have more options—not fewer.
ARC represents a coalition of providers, consumers, academics, community activists, policy makers and other industry supporters. Together, we advocate at the state and federal levels to recommend regulations that preserve consumer choice. Our member providers do the majority of all legal funding transactions in the United States. Over the last decade they've provided legal funding to hundreds of thousands of families and helped them get back on their feet.


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Lettres d'Or
About L'Irrégulier
The customization of the jewel includes the language. You need to choose the language you'd like your word to be written in: latin alphabet, arabic alphabet, japanese…
We want you to be forever happy with your newest pieces. If they ever break, tarnish or if you receive them damaged, we will send you a new piece. The warranty lasts for an entire year after your purchase.
Fast worldwide delivery
We ship your jewel as soon as ready, within 48 to 72 hours.
It will take 10 to 15 working days for you to receive it at your home. Or you can choose the Express shipping and have it within 72 hours!
For people living in the UAE, you will have it to your door within 72 hours after conception.
Delivery & Shipping
Your jewel is handmade in 48 to 72 hours upon order, and then shipped. You will receive it in 10 to 15 working days.
Free delivery on orders over 80€.
A unique piece of jewelry
Your piece, Your statement.
Our jewelry are entirely handmade in our Atelier.
Our handcrafter understands the value of each piece and put all his Savoir-faire and love on the making of your jewel. Each one of them is unique.
We understand that purchasing jewelry without knowing your size can feel daunting. But not to worry, it's actually quite easy and completely risk-free.
All our necklaces and bracelets have an extension to allow you wearing your jewel the way you like.
Most of our rings are adjustable (no need to know your size).
You still have questions ? Let us answer them for you ❤
How do I customize my jewelry ?
If you scroll back up, you will find an area called "CUSTOMIZE HERE". It is located right before the Add To Cart Button. You may choose the language of your preference and then just write your inscription in the designed area. It does not have to be a name. You can literally write whatever you want darling !
How do i know my ring and bracelet size ?
All our necklaces and bracelets have an extension to allow you wearing your jewel the way you like.
Most of our rings are adjustable (no need to know your size).
How Do I Clean my jewelry ?
Our jewelry is made with pure 925 silver which is the best quality of silver. Silver never rust.
For the silver gold plated, avoid water to keep the plated color the longest.
If you want to know more about the care of our jewelry, check out our blog article here:
How To Return My Items ?
Our customizable collections are not exchangeable as it is made just for you.
You can exchange the non customizable collections within 14 days.
Can I make changes to my order after it's been placed ?
We do everything we can to fulfill orders quickly and unfortunately cannot make updates after an order has been placed. These changes include removing or adding products and/or changing the delivery address. If a mistake has been made with your order information, it's quickest to create a new order with the correct information and then let our Customer Service.
What payment methods can I use ?
We offer 35 different payment methods including major providers like Mastercard, Visa, PayPal, American Express and Diners as well as the possibility to pay Cash On Delivery.
Can I purchase items with another currency ?
Yes, you may select a currency based on your personal preference. When you select your country in the country selector on the upper right of the website or are taken directly to your country's version of the website, you will see prices listed in the regional currency.
Do you offer e-gift cards for international customers ?
E-gift cards are only available to customers shipping within the U.S.


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| By Rebecca Chiew and Emery Pan, Editors in the Gale Asia Publishing Team |
May 4, 1919 was a day to remember for Chiang Monlin (蒋梦麟), a senior member of the Peking University administration. Three thousand students from Peking University and more than a dozen other universities in Beijing demonstrated in Tiananmen Square against the upcoming signing of the Treaty of Versailles. Chiang went on to write The China Mission Year Book (1919) and in the chapter dedicated to "The Student Movement," he offered a gripping account of the incident at Tiananmen, detailing the fury and violence perpetrated by the students on the perceived traitors of China, and the countermeasures taken by the Chinese government on the riotous protestors. Chiang also analysed the causes of the May Fourth Movement, described the philosophy that underpinned the students' mindset, and the societal changes that this philosophy brought about. Chiang later became the president of Peking University and the Minister of Education (1928–1930).


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Published Nov. 20, 2010 by Corgi Books.
A Hat Full Of Sky A Story Of Discworld
5 stars
(2 reviews)
Something is coming after Tiffany ...Tiffany Aching is ready to begin her apprenticeship in magic. She expects spells and magic -- not chores and ill-tempered nanny goats! Surely there must be more to witchcraft than this!What Tiffany doesn't know is that an insidious, disembodied creature is pursuing her. This time, neither Mistress Weatherwax (the greatest witch in the world) nor the fierce, six-inch-high Wee Free Men can protect her. In the end, it will take all of Tiffany's inner strength to save herself ... if it can be done at all.A Story of Discworld


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It's an old tune — a young, charismatic candidate campaigns calling for change and new directions. Defying the traditional prejudices that have kept his ilk out of the White House, his effortless good looks and measured cadence attract voters to his vision of new possibilities.
Opposing him is a time-tested political figure capitalizing on his role in a popular eight-year administration and campaigning on the theme of experience and deriding the opponent as unqualified and naive.
In 1960 the challenger was John Kennedy and the time-tested candidate was Richard Nixon, whose slogan was "experience counts." Now it's Obama vs. Clinton, but the paradigm is the same.
The decision that Hillary should run as the candidate of experience was an enormous blunder. In a Democratic electorate that's in the party precisely because it so intensely dislikes things as they are and wants change, experience is the wrong virtue to stress.
Democrats back insurgency and political insurrection - but Hillary offers them only a synthetic and imagined incumbency. She has ceded the field of change to her rivals and sequestered herself with those pining for the 1990s, like fans at an old-timers day baseball game.
To voters who want change, she offers only nostalgia.
Hillary and her helpers were doubtless drawn to the theme of experience to set up the negatives they planned to throw at Obama. But it was inside-out logic.
Knowing that they'd soon attack Obama's inexperience, the Clinton campaign decided to emphasize Hillary's supposed experience. By stressing her experience, they surely felt, they could attack Obama without seeming to do so. But this put the "negative" cart before the "positive" horse - that is, it gave them an attack plan at the cost of locking them into a lame identity for Hillary.
By stressing experience, Hillary is basing her campaign on a fraud. Like her Senate race, which was premised on the obvious lie that she wanted to be a New Yorker, her presidential race is rooted in the fabrication that she was the principal actress in her husband's presidency.
In fact, she was an observer (a close-up one, to be sure); at most a kibitzer, sending in advice from time to time but surely not a principal.
Yes, she had actual line responsibility, in the first two years of his presidency — a time of dismal failure. But her role from late 1995 to 1997 was scarcely more than a traditional first lady's: She toured the country, wrote books, cut ribbons and traveled the world.
Even her return to a role of power — when the Lewinsky scandal all but closed down the Clinton presidency at the start of 1998 — was only in the realm of damage control, not as a formulator of public policy. Then, the final year of Bill's tenure saw her absorbed in her own Senate campaign, no longer much interested in 1600 Pennsylvania Ave., except as a springboard.
But now her candidacy's focus on "experience" has backed Hillary into a campaign of dissembling to reinvent her White House role, a series of ever-grander boasts that more and more defy credibility: First, she was at her husband's side as he balanced the budget. Then, she became a principal architect of his economic policies, the secret catalyst of the Irish peace process and the face of the administration's foreign policy.
All this posturing not only makes her look fake but weaker by the day, too: Why is this strong woman hiding behind her husband's record, rather than focusing on her own?
All this artifice accomplishes is to win control of the rearview mirror in an election where voters want to look out of the windshield. She's now positioned in the wrong place in the wrong primary. It's Republicans who vote for experience; Democrats vote for change.
Bill Clinton is now running around Iowa trying to sell Hillary as the "agent of change," but he is fighting against the long-term theme of her campaign in making Hillary the candidate of experience. And how can a former president, whose very presence is identified with a bygone era, convince us that his wife is now the candidate of the new age?
What genius thought up this strategy?
© Dick Morris & Eileen McGann
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Welcome to the Swedish St Michael's Church
EELK St Michael's Church in the Old Town of Tallinn has for centuries been an important religious and spiritual centre for the Estonian Swedes. Due to its close connections with Nordic countries, is is becoming a sort of Nordic centre as well.
The bigger part of the 300-strong congregation is made up of Estonian Swedes and their offspring. Divine services in Swedish take place every Sunday at 12. From St Michael's day up to Easter evening masses are held every Wednesday. In addition to St Michael's own parish, German and Finnish parishes use the premises too.
Owing to its good acoustics St Michael's Church is a suitable place for concerts. The church also shelters Rüütli Folk High school, Swedish children's play school and the church museum of the Estonian Swedes.


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Austrian pianist; born at Lemberg 1862; studied successively under Galath, Mikuli, and Raphael Joseffy. In 1875 the family removed to Vienna, where at the age of fourteen Rosenthal gave his first public concert, the program embracing selections from Beethoven, Chopin (concerto in F minor), Mendelssohn, and Liszt ("Au Bord d'une Source" and "Campanella").This concert was so successful that Rosenthal decided to undertake a series of concert tours, the first of which led him to Bucharest, where he was appointed Rumanian court pianist.
From 1876 to 1878 Rosenthal studied under Liszt, and during the following six years devoted himself to scientific studies as well as music, attending the University of Vienna. In 1882 he reappeared in public. In 1887 and in 1896 he visited America.
In collaboration with L. Schytte, Rosenthal has published a work entitled "Technical Studies for the Highest Degree of Development."
- Musikalisches Wochenblatt, xxii. 517, 518, 531, 532;
- Baker, Biog. Dict. of Music and Musicians.


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Get Swinging with the QuickTime for Java SDK
- Installing QuickTime for Java
- Learning by Example
- Playing the Movie
- Wrapping Up
- References
From MPEG-4 for video to MP3 for audio, Apple's QuickTime supports a vast number of media formats. With the QuickTime for Java Software Development Kit (SDK), Java developers can now develop their own custom applications to tap into QuickTime's widespread support of media formats. In this article, we'll introduce you to the QuickTime for Java application programming interface (API). You'll learn how to create a simple player using Java Swing.
This article assumes that you have a working knowledge of Java Swing. For more information on using Swing, see the References section at the end of the article.
Installing QuickTime for Java
Prior to installing QuickTime for Java, you need to have at least Java Runtime Environment 1.4 installed. QuickTime for Java only works on the Microsoft Windows and Macintosh platforms. Our study was performed with QuickTime Player version 6.5.1, which you can download for free. To install the libraries for QuickTime for Java, you need to perform a custom install (see Figure 1).
When presented with the list of possible custom objects to install, choose the QuickTime for Java option (see Figure 2).
Figure 1 Custom install of Apple QuickTime allows you to install the QuickTime for Java option.
Figure 2 Choosing the QuickTime for Java component during custom installation.
After installing the QuickTime for Java component, the installation process adds a new reference to your system CLASSPATH, pointing to a file named QTJava.zip that was added to your Java runtime's lib\ext directory (see Figure 3). When making your own Java applications that use the QuickTime Java API, you'll need to include this file in your build and runtime class paths.
Figure 3 The installation process adds a pointer in your CLASSPATH to QTJava.zip.


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Call Us Today! (623) 879-2482 email@example.com
Proudly serving Youngtown, AZ and the surrounding area since 2012
Customer testimonials & project ratings independently verified by HomeAdvisor.
Review Date: 06/17/2022 |
Comments: Tom is a nice guy and answered all of my questions. He has a lot of experience and knows what is doing. He also fixed a door that multiple other "contractors" attempted to fix. Now it works great. Thank you Tom!
Review Date: 05/10/2022 |
Comments: Great
Review Date: 07/28/2021 |
Comments: Tom made the repaired section of my fence look just like brand new, as he promised. He conducted himself professionally, yet was still warm and friendly. He made big points with me, when my extremely shy dog approached him and allowed him to pet her. Dogs are very good at reading people. I couldn't be more pleased with this experience. Big thanks to Tom and his crew (I never caught his helper's name)
Review Date: 05/19/2020 |
Comments: They did a great job and made sure it was satisfied.
Review Date: 04/08/2020 |
Comments: Tim was very knowledgeable and did an excellent job installing a 4 foot fence along the water at the back of our property.
Review Date: 02/16/2020 |
Comments: They were fast and for the price they quoted, Great job.
Review Date: 01/19/2020 |
Comments: Tom was a true Professional. His work was well worth the money. I would use him again and highly recommend him.
Review Date: 01/16/2020 |
Comments: Very personable. Good quality of work.
Review Date: 01/11/2020 |
Comments: Nothing
Review Date: 12/24/2019 |
Comments: Wow! Who would have thought a little paint and some new wood slats would have improved the curb appeal of our home? They also did some adjustments to align the gate and make it work better! Unexpected experience!!
Review Date: 09/19/2019 |
Comments: They came quickly to give estimate. Did the work on schedule. Friendly service. Excellent work. I would highly recommend.
Review Date: 05/26/2019 |
Comments: did a great job
Review Date: 03/25/2019 |
Comments: Excellent work and done in a timely manner.
Review Date: 03/08/2019 |
Comments: I have no comment
Review Date: 01/12/2019 |
Comments: They were timely, professional and made recommendations that enhanced and really made our project perfect for our needs. Great job!!!
Review Date: 08/14/2018 |
Comments: Tom and his wife both genuinely care about the customer. Tom's expertise in fence install combined with his hard work, determination, and commitment to quality gave me a wood fence that has increased my sense of security because of its sturdiness and appreciation for it's beautiful appearance. I am grateful.
Review Date: 07/31/2018 |
Comments: came to my house, fixed the fence and left. no hassle or bother, price was what was what they quoted me. would definitely use them again
Review Date: 07/20/2018 |
Comments: They provided a 2 year warranty on their work. I was very pleased about that. The warranty is longer than any other company that I have used.
Review Date: 07/13/2018 |
Comments: Tom did a great job repairing and painting my fence. The results were outstanding. Thank you.
Review Date: 07/08/2018 |
Comments: A little on the pricey side.
Review Date: 05/04/2018 |
Comments: Excellent service and a professional job. My fence gate is more sturdy now than when it was new. Highly recommended pro.
Review Date: 04/08/2018 |
Comments: They did an excellent job. Very professional
Review Date: 02/08/2018 |
Review Date: 02/08/2018 |
Comments: It cost almost the same to repair as to buy new gates. It was way to costly. Yes the gates are nice. But it should not cost almost the same to repair. That is just not right..I will never purchase another house with a pool because of the cost of those 2 gates. When a person is retired and on a fixed income, every penny counts. Thank goodness I got a Vetersn's discount..
Review Date: 02/04/2018 |
Review Date: 01/05/2018 |
Comments: Excellent job. Put up new wood fence in one day, excellent workmanship, excellent service. Glad to recommend them to anyone
Review Date: 12/21/2017 |
Comments: awesome job
Review Date: 12/18/2017 |
Comments: They left the work area very clean. Professional work quality
Review Date: 08/30/2017 |
Comments: He was prompt and professional
Review Date: 05/22/2017 |
Comments: I had a wrought iron fence repaired that included several post and other rusted out areas. Thomas McDonald was the service man who gave me the quote and did the work. I am very pleased with the materials used as well as the work that was performed. I would definitely recommend Universal Fence and Gate to anyone that needs repairs.
Review Date: 05/15/2017 |
Comments: Very timely response. Received bid within a day and started the project shortly after.
Review Date: 05/02/2017 |
Comments: They did a excellent job!
Review Date: 04/05/2017 |
Comments: We needed our pool fence repaired and some sections had to be replaced. We also had them repair our RV gate. The only downgrade was that they did not clean up as well as we might have liked and we had to clean up after they left. Both the fence and RV gate look great and we are very pleased with the quality of the work.
Review Date: 03/27/2017 |
Comments: Work was completed quickly and professionally. Saved my gate!
Review Date: 03/24/2017 |
Comments: Called on a Thursday and Tom was at the house the next day, Friday. He added a post to my fence that was needed to repair it. He cut into the old fence, added a post, welded, painted and cleaned up. All within the hour that he arrived. Great work and the fence looks great and is now solid when the gate closes. I Definitely recommend him.
Review Date: 03/04/2017 |
Comments: Fence looks good.
Review Date: 02/01/2017 |
Review Date: 01/09/2017 |
Comments: Tom was extremely courteous and friendly. He explained exactly what needed to be done and quoted us a price before doing the work. The finished product was perfect. He even painted the repaired area of our wrought iron gate. We would highly recommend him and his company.
Review Date: 10/30/2016 |
Comments: Arrived on time!!! V curtious! Cleaned up when they left. Did what they promised. What more can you ask of a service call?
Review Date: 06/29/2016 |
Comments: Great service and fixed our gate same day
Review Date: 02/01/2016 |
Comments: Tom and his crew did a great job putting up a beautiful redwood fence and gates . As well as repairing a cinder block column on such short notice . I would definitely use them again . Highly recommended ! Thanks , guys !
Review Date: 01/28/2016 |
Comments: great crew, fast putting is up. Hire them again.
Review Date: 11/13/2015 |
Comments: Quality work at a reasonable price...Contemporary design...Flood of complements.
Review Date: 08/27/2015 |
Comments: Tom and his crew worked for a couple of days in high heat and humidity, but that didn't deter them from completing the installation rapidly. They did a good job and the cost was both reasonable and acceptable. Thank you!
Review Date: 08/19/2015 |
Comments: The repair job on the gates were great they are now stronger than ever.
Review Date: 08/16/2015 |
Comments: The work was done quickly and on time. Looks good and is functional.
Review Date: 08/02/2015 |
Comments: I was very pleased with the solution proposed, the quality and the final look.
Review Date: 07/15/2015 |
Comments: Fence looks great. Had a problem with it closing a month later but they came out and fixed it.
Review Date: 07/11/2015 |
Comments: A little more expensive, but Tom called quickly to discuss my needs and the work was done very quickly. Would recommend.
Review Date: 06/22/2015 |
Comments: He called and had my fence installed the next day - very nice very easy to deal with
Review Date: 05/26/2015 |
Comments: Friendly, knowledgeable, timely
Review Date: 05/14/2015 |
Comments: Working with Tom was easy
Review Date: 04/09/2015 |
Comments: They were excellent, helped me out of a bad situation.
Review Date: 04/04/2015 |
Comments: I told them what my problem was, they came out and within an hour my gate was fixed properly and is now working smoothly and hangs perfectly. Fast, efficient and friendly.
Review Date: 03/02/2015 |
Comments: Tom ad his crew did an excellent job and I would highly recommend them for fencing projects!! Steve
Review Date: 02/13/2015 |
Comments: Friendly guys!
Review Date: 02/12/2015 |
Comments: Workers were skilled and organized. there was a mix up on the time it took to get the work done, but when it was it was fast and completed in good time
Review Date: 01/07/2015 |
Comments: Tom and his crew did a great job. Turned out exactly as I had envisioned. Very customer friendly, plus the best priced quote I received.
Review Date: 12/16/2014 |
Comments: Quick quote and work done onsight same day
Review Date: 11/20/2014 |
Comments: Workers were skilled & organized. Quick turn around from date of contract. Live person answers the phone.
Review Date: 11/01/2014 |
Comments: Had a alley and front fence replaced. What a great experience. From start to finish no hassles. Price was great.
Review Date: 10/26/2014 |
Comments: Great company did a clean job. Seemed to be off on the actual install date but choked it up due to the weather we had that week. All in all I would use them again
Review Date: 10/06/2014 |
Comments: The workers were polite and cleaned up when the job was done. And it was done in a timely manner.
Review Date: 08/08/2014 |
Comments: It was great
Review Date: 08/04/2014 |
Comments: To begin , customer service was great to begin with. They came out right away, gave me a fair quote, explained everything well. They came that same week to start the fence, only took them 3 days to complete. The fence looks beautiful and well built. I highly reccomend them and reccomend their wood fence with steel frame.
Review Date: 07/31/2014 |
Comments: Quality work. Looks very nice. Cost was much lower than other estiments
Review Date: 07/25/2014 |
Comments: We had two automatic gate openers installed at our Chandler location both were completed and worked great very professional prompt service Thank you! Bob Thompson Sunbelt Rentals
Review Date: 07/19/2014 |
Comments: Tom was especially easy to communicate with. He told us when he would be there, cleaned up after the job and did what he said he was going to do. We have been in the process of two years of remodeling work. If every one could be as communicative and reliable as Tom, it would be an easy thing to do.
Review Date: 07/04/2014 |
Comments: Tom, the owner, was very good at meeting my fencing needs. When something wasn't done according to my wishes, he made it so. I was very specific and very fussy, and he was very pleasant about taking care of the finer details of the work. His work crew took the time to listen when I asked questions or said I wanted something tweaked. The end results are wonderful.
Review Date: 06/05/2014 |
Comments: I had about 500 feet of fence installed with a mixture of fence types. The entry consisted of wrought iron gates/panels and concrete pillars. Then on the side and part of the back (about 200 ft) of chain link on hilly terrain. On the back side of the property they installed a 3 ft block wall and 3 ft view fence on top, powder coated to match my house trim paint.. Their workmanship was top notch and they went above and beyond to please the customer. I would definitely recommend Universal Fence and plan on using them again for my next fence project.
Review Date: 04/11/2014 |
Comments: These guys were really fast and accurate. I had a 40 foot wall built and a gate hung and I was surprised how fast they were able to do it and it is perfectly straight . I would absolutely use them again for any masonry job that ever comes up here and I will recommend them to everyone.
Review Date: 04/05/2014 |
Comments: Universal gave us the best price for our project. The finished product is great and we would recommend them to anyone who needed wrought iron work. Great job!
Review Date: 02/20/2014 |
Comments: Absolutely love my new fence. Universal did a fantastic job, they are professional and courteous and I would highly recommend them.
Review Date: 01/24/2014 |
Comments: The crew did a great job very professional and all work was completed with enthusiasm. Thanks every one!!!!!
Review Date: 12/13/2013 |
Comments: Great service
Review Date: 11/25/2013 |
Comments: Fast and friendly
Review Date: 10/29/2013 |
Comments: Quick and fair estimate! Service is excellent and timely! Have recommended this business to others already!
Review Date: 10/22/2013 |
Comments: Tim is great. The gate is now sturdy and will last for years. He also took the time to remove tree roots that had grown around plumbing pipes. This took several hours. Price was also reasonable and the job was excellent. A tree removal company and a landscaping company wouldn't even do this project. Does not cut corners. Can't give enough praise. He and his crew are great.
Review Date: 09/29/2013 |
Comments: Good service and courteous. I would recommend this company to others. Thanks
Review Date: 09/25/2013 |
Comments: responsive, gave me a bid from the pic i sent him, had the work done quickly and neatly
Review Date: 08/18/2013 |
Comments: Very fast service and the pool barrier fence is exactly what I ordered. Hard working guys and they know what they are doing. Many years of experience. Thanks.
Review Date: 08/15/2013 |
Comments: I would recommend this company anytime - in fact my neighbor also had them do a gate because they liked what they saw with my fence and gate. They gave me the specs for my HOA to approve and did the job professionally. GREAT COMPANY!!
Review Date: 07/24/2013 |
Comments: Universal provided on time installation of our fence and it looks great. The fence will provide a valuable asset to our back yard appearance, plus keep our dogs inside the yard. They guys worked very hard during the installation and making sure we were happy with their professional work.
Review Date: 07/10/2013 |
Comments: They were very helpful and did a wonderful job. Because I have young children and the fence was for a pool, they put a rush order in and got the fence up incredibly quickly!
Review Date: 07/06/2013 |
Comments: Great customer service, qaulity work, fair price. I couldn't have asked for more.
Review Date: 06/22/2013 |
Comments: They did a great job & went above & beyond to complete the job on time. Fence looks great & staff was courteous & professional.
Review Date: 06/20/2013 |
Comments: On time...professional service...completed fence repair quickly. Would use company again.
Review Date: 05/15/2013 |
Comments: Tom did a great job on the fence but some debris was not disposed of and I had to clean it up.
Review Date: 05/10/2013 |
Comments: The manager was very friendly and answered all my questions and pricing was in line. The installers were very friendly and did exactly what they said they would do. They moved the rocks to install and placed everything back afterward as it was. They showed concern for covering our property to protect it from paint on a windy day. I would recommend them if their fencing fits your needs.
Review Date: 05/05/2013 |
Comments: great job
Review Date: 05/04/2013 |
Comments: We needed a security in the front of the home for our small children. Tom met and exceeded our expectations. The fence color matched our home and Tom created a fence that was decorative and functional. We have now ordered a gate for the backyard to match. Very professional and customer friendly.
Review Date: 04/21/2013 |
Comments: Outstanding job, personable, thorough, very professional.
Review Date: 02/11/2013 |
Comments: Universal's bid was 50% more than the other bid, so we were a little shocked. But they had all the power equipment necessary to cut concrete, dig deep post holes, and did an excellent job. There was no jerry-rigging or corner-cutting. You get what you pay for and we are very happy.
Review Date: 01/31/2013 |
Comments: We are all extremely pleased with the finished installation! Very professional...Tom removed the old fencing and replaced it with the new sections... also removed sections of fencing (that didn't need to be replaced) and powder coated them to match the new sections. The measuring and installation was perfectly executed! The color was exactly the same as the paint sample. The end result was flawless and communication with them is tops. I VERY highly recommend them!
Review Date: 01/30/2013 |
Comments: The rain delayed his starting the fence but he did a very nice job and took all measures to see that he wasn`t digging where under ground lines were. Tom M.
Review Date: 12/02/2012 |
Comments: Tom and his crew were very professional and I definitely would refer him out to others. We have received numerous compliments on the fence so it would not surprise me to see him installing a fence in this area. We scheduled a date for installation and he was timely, professional and respectful. My husband worked with iron as a welder and was impressed with the quality of the workmanship provided by Tom.
Review Date: 12/02/2012 |
Comments: they were great. would use them again and recommend them to others.
Review Date: 11/14/2012 |
Comments: Very friendly group of young people, would hire them again.
Review Date: 10/24/2012 |
Comments: Great job, very flexible and accommodating to our schedule because a gasline install kept being pushed back and thus the fence install, as well. Great job, great fence and economical.
Review Date: 10/03/2012 |
Comments: INCREDIBLE ! outstanding ! unbelievable ! Fantastic, !
Review Date: 10/01/2012 |
Comments: I was very pleased with the prompt response to my inquiry. I was even more pleased to have the repair work done so quickly. Thank you!
Review Date: 09/18/2012 |
Comments: Tom did an excellent job repairing two gates so they work flawlessly. And he arrived at the appointment right on time. Overall a great experience.
Review Date: 09/10/2012 |
Comments: Excellent service! Project was complete just as they said.
Review Date: 09/03/2012 |
Comments: Tom McDonald did all the work by himself. He did a fabulous job and it only took a few hours. My fennce is nice and sturdy now. Thank You!!!
Review Date: 08/22/2012 |
Comments: I couldn't be happier with the work and quality of my new double gates. Tom was extremly knowlegable and gave suggestions that worked for me and saved me money. I would definitely use Universal again and would recommend them highley !
Review Date: 08/20/2012 |
Comments: I have never met a more professional contractor and the work was absolutely great.
Review Date: 08/13/2012 |
Comments: Job well done. However, workmen need to figure out times/scheduling different. I expect a professional to know the timing of jobs better and also allow for traffic, so they can better time the schedule they tell the customer. They are always late, never the time proposed, usually 1 hour or so later. All workmen need to figure better window times for customers without it being a 4 or 5 hour window.
Review Date: 08/02/2012 |
Comments: This is my first experience with a gate company, so it's hard to rate the value, but I was happy with what I received. They were very friendly and prompt, answered lots of questions I had and helped point me in the direction of what I could do on my own to improve my property. The repair work was done quickly and blends in nicely with the original fence. I would definitely recommend Universal.
Review Date: 08/02/2012 |
Comments: He knew what he was doing and helped me make a good decision.
Review Date: 07/26/2012 |
Comments: they were quick to respond and the quality of work was excellent
Review Date: 07/20/2012 |
Comments: Univeral did an outstanding job. The price was right and they were quick, efficient and cleaned-up after the job.
Review Date: 07/19/2012 |
Comments: Thank you for your prompt service. Sarkis
Review Date: 07/17/2012 |
Comments: Tom was courteous, cooperative and pleasant while working. He arrived when he said he would, answered all my questions, worked quickly and efficiently. I would certainly recommend him.


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The powerful spectrum of HORTILUX™ BLUE is now available in a 600 watt version.
600W BLUE is a metal halide lamp designed to operate on 600W electronic ballasts or core and coil (magnetic) HPS ballasts rated ANSI S106. All 600 watt core and coil (magnetic) ballasts are HPS rated, therefore, the 600W BLUE is a conversion lamp on this system.
Please note that there are no 600W Metal Halide core and coil ballast. They do not exist in the general lighting industry. That is why ALL 600W Metal Halide lamps are conversion lamps designed to run on HPS core and coil ballasts.
This lamp can be used in the following ways:
1. BLUE all the way through—start to finish: This lamp can be used as a standalone light source which will grow the highest quality natural looking plants throughout all phases of their growth cycles.
2. Start with BLUE, finish with SUPER HPS: Growers who prefer to use metal halide for early plant development and then switch to high pressure sodium for flowering and fruit production can also successfully use this product. 600W BLUE allows aggressive vegetative growth using your existing HPS system. Simply switch back to your 600W HPS lamp for flowering and fruit production.
3. Mix BLUE with SUPER HPS start to finish: Multi-light systems can combine our HORTILUXTM BLUE along with HORTILUXTM Super HPS lamps for a more balanced spectrum to produce higher yields and quality of plant growth throughout all phases of plant growth.
NOTE: This bulb is compatible with the Phantom II 600W ballast (PHB2030), but not with older style Phantoms or the Xtrasun Digitals (XTE600D).


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Das Kolloquium ist offen für Clustermitglieder und Interessierte.
Leitung: Prof. Dr. Dr. Friedemann Pulvermüller
This colloquium offered in the context of the Cluster of Excellence "Languages of Emotion" will focus on recent advances in the investigation of brain mechanisms of language. It is designed for students and young researchers of all scientific backgrounds who are interested in an explanation of how the brain controls speech production, realises language comprehension and connects linguistic symbols with meaning and human interaction. The field of neurolinguistics will be broadly covered, with possible foci on phonological, lexical, syntactic, semantic and pragmatic questions. Further topics will be neurological language deficits, the neuroplastic changes following lesion of language relevant areas of the brain and the learning and relearning of language both in an experimental/language teaching context and in neurorehabilitation. A focus will be on explicit explanatory models of language mechanisms in the human brain.
The colloquium will cover cutting edge publications in the brain language domain and current research projects, including those currently underway at the Brain Language Laboratory and in other cognitive neuroscience groups at the Freie Universität Berlin. Ideal participants will aim at a BA, MA or PhD in the brain language sciences and may come from linguistics, psychology, neuroscience, or medicine. Participants may review a recent research publication or will be given an opportunity to present their own research plan or ongoing research project. In addition, presentations of guest scientists will be part of this course.
For any questions related to the course, please contact
Recommended readings
Cappa, S. F., & Pulvermüller, F. (2012). SPECIAL ISSUE - Language and the motor system. Cortex, 48(7), 785-787. doi: 10.1016/j.cortex.2012.04.010
Kiefer, M., & Pulvermüller, F. (2012). Conceptual representations in mind and brain: Theoretical developments, current evidence and future directions. Cortex, 48(7), 805-825. doi: 10.1016/j.cortex.2011.04.006
Pulvermüller, F. (2012). Meaning and the brain: The neurosemantics of referential, interactive, and combinatorial knowledge. Journal of Neurolinguistics, 25(5), 423-459. doi: 10.1016/j.jneuroling.2011.03.004
Zeit & Ort
28.05.2013 | 13:00 - 15:00
Konferenzraum JK 33/121


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What are the different types of coffee?
There are several types of coffee available, including Arabica, Robusta, and specialty blends. Arabica is known for its delicate flavor and pleasant acidity, while Robusta offers a stronger and more bitter taste. Specialty coffee refers to beans that are sourced from specific regions and have unique flavor profiles.
How should I store my coffee beans?
To maintain the freshness and flavor of your coffee beans, it's best to store them in an airtight container in a cool, dark, and dry place. Avoid exposing them to light, moisture, heat, and strong odors, as these can degrade the quality of the beans.
What is the difference between whole bean and ground coffee?
Whole bean coffee is coffee that has been roasted and remains in its original form, ready to be ground before brewing. Ground coffee, on the other hand, has already been processed and is ready to use. Whole bean coffee provides a fresher and more customizable brewing experience, while ground coffee offers convenience.
How do I choose the right coffee grind size?
The grind size of coffee depends on the brewing method you prefer. Coarse grind is suitable for French press and cold brew, medium grind works well for drip coffee makers, and fine grind is ideal for espresso machines. Adjusting the grind size allows for optimal extraction and flavor.
Are there any decaffeinated coffee options available?
Yes, we offer a variety of decaffeinated coffee options for those who prefer to limit their caffeine intake. Decaf coffee goes through a process to remove most of the caffeine while preserving the flavor. You can enjoy the rich taste of coffee without the stimulating effects of caffeine.
What are some popular coffee brands available?
At Ubuy, we feature a wide range of popular coffee brands such as Starbucks, Nespresso, Lavazza, Folgers, and Dunkin' Donuts. These brands are known for their high-quality beans and exceptional taste. Explore our collection to find your preferred brand and experience the perfect cup of coffee.
Can I find organic and fair trade coffee options?
Yes, we offer a selection of organic and fair trade coffee options. Organic coffee is grown without the use of synthetic pesticides or fertilizers, promoting environmentally friendly practices. Fair trade coffee ensures that farmers are paid fair prices for their products, supporting sustainable and ethical farming.
Are there any coffee accessories available?
Yes, we also provide a range of coffee accessories to enhance your brewing experience. From coffee grinders and coffee makers to travel mugs and milk frothers, you can find everything you need to enjoy your favorite coffee at home or on the go. Explore our collection and elevate your coffee brewing routine.


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Clint Loveall - November 1, 2020
The Greatest Commandment
Scripture References: Matthew 22:34-40
From Series: "Reformed Worship"
The 8:50 worship service at First Presbyterian Church in Spirit Lake.
A message from the series "Reformed Worship."
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CloseWelcome and thank you for worshiping with us this morning! FPC Worship services start at 8:50am every Sunday and include both live and pre-recorded elements. This morning Pastor Clint preachers from Matthew 22:34-40.
Scripture References: Matthew 22:34-40
More Messages from Clint Loveall | Download Audio
The 8:50 worship service at First Presbyterian Church in Spirit Lake.


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Though often well intentioned, the onslaught of federal regulations affecting transportation results in substantial increases in planning, construction and maintenance costs. An example is a recent Clinton Administration Executive Order (no. 12898) entitled "Federal Actions To Address Environmental Justice in Minority Populations and Low Income Populations." This was followed by a draft DOT Order implementing the executive order dated December 21, 1994 entitled "DOT Actions To Address Environmental Justice In Minority and Low-Income Populations," and a follow-up letter from Secretary of Transportation Pena of February 15, 1995.48 This order requires all federal agencies or recipients of federal aid to determine whether any rule, program, project or activity that affects human health or the environment would have a "disproportionately high and adverse effect on minority and low income populations."
To comply, agencies must consider 12 listed adverse effects, and any others, including "destruction of man-made resources," "diminution of aesthetic values," "disruption of community values," and "disruption of the availability of public services." An adverse impact will be presumed to be disproportionately high for minority and low-income populations if "it adversely affects a population which is predominantly minority and/or low income;" or "when an adverse impact that will be suffered by such populations is more severe or greater in magnitude than the adverse impact that will be suffered by non-listed populations."
When disproportionate adverse impacts occur and continue to be disproportionately high despite required mitigation strategies to reduce such impacts, the project, rule, activity, etc. may not be carried out unless special conditions are met. These include that "a substantial need based on the overall public interest can be demonstrated;" and alternatives that would have less impact would have other comparable adverse impacts, or "would involve increased costs of extra-ordinary magnitude." In the case of populations protected by title VI of the Civil Rights Act of 1964 there must also be a "compelling governmental interest in proceeding."
This regulation obviously has the potential to force major planning costs, and also has the potential to allow almost any group to stop or delay a project. Secretary Pena's letter of February 15, 1995 also indicates that the rules requirements for open access to such groups also means that agencies must provide training and tools to such groups so that they can be active and meaningful participants in required public meetings held to address the adverse impact determination.
Even though this rule does not yet include even draft definitions, the FHWA has indicated that it will not approve the EIS (environmental impact statement) for the M-84 project MDOT is planning until the environmental justice review is completed. There is some indication that DOT is attempting to push this rule through so that it will not be subject to proposed legislation creating a moratorium on the issuance of new regulations. It is impossible to place a cost on this "environmental justice" regulation, but it is obvious that the rule could cause long delays, and dramatically increase the costs of completing projects.


text:
Amet conse ctetur adipisicing
Ever since she stepped onto the 2002 U.S. Open court in a black spandex onesie, Serena Williams has all but redefined tennis style. After all, who needs plain whites when you can wear hot pink, black studs, neon yellow, and denim miniskirts instead? With less than a week before this year's U.S. Open, Williams, fresh off of a win at Cincinnati and on her way to world domination (a.k.a a possible fourth Grand Slam), took a few minutes to sit down with me at a special Nike Court event in New York City. There we discussed on-court style influences, how her looks have evolved over the years, and where she finds the confidence to take major fashion risks.


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Wikiquote:Quote of the day/June 19, 2010
The quintessential revolution is that of the spirit, born of an intellectual conviction of the need for change in those mental attitudes and values which shape the course of a nation's development. A revolution which aims merely at changing official policies and institutions with a view to an improvement in material conditions has little chance of genuine success. Without a revolution of the spirit, the forces which produced the iniquities of the old order would continue to be operative, posing a constant threat to the process of reform and regeneration. It is not enough merely to call for freedom, democracy and human rights. There has to be a united determination to persevere in the struggle, to make sacrifices in the name of enduring truths, to resist the corrupting influences of desire, ill will, ignorance and fear. ~ Aung San Suu Kyi ~ |


text: World War I ace, hero Luke AFB namesake Published March 15, 2013 56th Fighter Wing History office LUKE AIR FORCE BASE, Ariz. -- America's second ranking ace in World War I and Medal of Honor recipient, 2nd Lt. Frank Luke Jr. embodied the fighting spirit and public image of a fighter pilot of the time. Luke Air Force Base is named in his honor. He went after the toughest targets, heavily defended German Drachen observation balloons. They were protected from planes attacking above the balloon by a ring of aircraft, and balloon-mounted machine guns protected attacks coming from beneath the balloon. To attack a balloon was practically suicide. But Luke volunteered for these dangerous missions. Some surmised it was because of the easy confirmation as the fireball fell from the sky with a plume of smoke. One of nine children of German immigrants, Luke was born May 19, 1897, in Phoenix. On Sept. 25, 1917, he enlisted in the Signal Corps' Aviation Service and soon departed for flight training, first in Austin, Texas, then in San Diego. Luke arrived in France March 19, 1918, and joined the 27th Aero Squadron at Saints July 25 along with eight other replacement pilots. His exploits covered only a scant 17 days, but in this time, as records reflect, he destroyed 14 German balloons and four aircraft, earning him the title of the "Arizona Balloon Buster." Luke's commander, Maj. H.E. Hartney, said of him, "No one had the sheer contemptuous courage that boy possessed. He was an excellent pilot and probably the best flying marksman on the Western Front. We had any number of expert pilots and there was no shortage of good shots, but the perfect combination, like the perfect specimen of anything in the world, was scarce. Frank Luke was the perfect combination." On Sept. 12, 1918, Luke shot down his first balloon. His last flight was Sept. 29, 1918. At least 13 people in a village watched his final blaze of glory. Even though he had been grounded by his commander, he obtained permission to go after three balloons near the Meuse. He was severely wounded by a German Fokker aircraft patrolling the skies after he downed the first balloon. Rather than returning to base for medical treatment, he continued toward the other targets, destroying them. He crash landed in the village of Murvaux, where he drew his pistol instead of surrendering. He was killed in a gun battle with German soldiers. For three months, nothing was known of Luke, except that he had disappeared. For several months, his grave was marked with a wooden cross that read, "Unknown American Aviator." American military authorities received confirmation of his death after the war was over. He was posthumously awarded the Medal of Honor, the Distinguished Flying Cross, the Italian War Cross and the Aero Club Medal for Bravery.