text:
PACCAR Financial Corp. v. Freeman et al
Plaintiff: PACCAR Financial Corp.
Defendant: Ricky Freeman and Len Morris
Case Number: 2:2017cv00110
Filed: January 20, 2017
Court: Alabama Northern District Court
Office: Southern Office
County: XX US, Outside State
Presiding Judge: Virginia Emerson Hopkins
Nature of Suit: Other Contract
Cause of Action: 28:1332
Jury Demanded By: Defendant
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Hotel | Pine Ridge LakeHomewood Suites By Hilton Birmingham-Sw-Riverchase-Galleria
United States > Alabama > Hoover > Homewood Suites By Hilton Birmingham-Sw-Riverchase-Galleria
Homewood Suites By Hilton Birmingham-Sw-Riverchase-Galleria
121 Riverchase Parkway East
Hoover, AL 35244
Hoover, AL 35244
Nightly Rates: 103.54 - 239.00Currency: USD
Hotel Description
This hotel is 100PCT non smoking If you*re looking for a hotel in Hoover you*ve come to the right place. The Homewood Suites by Hilton Birmingham SW/ Riverchase-Galleria offers a convenient home base as you explore the best our city has to offer including incredible shopping golfing parks gardens and much more. The Homewood Suites by Hilton Birmingham-SW/ Riverchase-Galleria is located on the I-65 corridor to Birmingham at Valleydale Rd. Exit 247. We*re close to the regional offices of Blue Cross Blue Shield Regions Bank and Fox 6 News. We have a well-equipped fitness center beautiful swimming pool and a courtyard with a basketball court for your enjoyment. Our property features 77 two-room suites and 36 studio suites. Every two-room suite features separate a living and sleeping area and a fully-equipped kitchen. Our site is large enough for work study or entertaining plus all the comforts of home. We offer two TV*s DVD Player two telephones with data port full-size refrigerator microwave and coffee maker. Every guest suite is equipped with free wired and wireless high-speed internet access. The hotel has a business center that is complimentary to guests and accessible 24 hours a day. Enjoy complimentary Suite Start hot breakfast seven days a week a Welcome Home reception Mon through Thurs featuring light meal and beverages /local laws apply/ free local phone calls on-site laundry fitness center and complimentary grocery shopping service as well as snacks and sundries available in our 24-hour Suite Shop. In addition to all the delightful activities near our hotel you*ll find countless entertainment options just minutes away in Birmingham. Whether you enjoy the great outdoors or upscale city entertainment our comfortable hotel offers an excellent home base for some of Alabama*s hottest attractions. The famed Birmingham Zoo and Botanical Gardens are close by and they offer excellent opportunities to enjoy both animals and nature. The Alabama Adventure Amusement Park
Check In: 3:00 PMCheck Out: 12:00 PMTime Zone: GMT
Number of Floors: 6Number of Rooms: 113Number of Suites: 102
Photo Gallery
Hotel Amenities
• 24-hour security • Air conditioning • Buffet breakfast • Business center • Child programs • Cocktail lounge • Complimentary buffet breakfast • Complimentary cocktails • Complimentary coffee in lobby • Complimentary in-room coffee or tea • Conference facilities • Desk with electrical outlet • Direct dial telephone • Evening reception • Exercise gym • Express check-in • Express check-out • Fire safety compliant • Free high speed internet connection • Free parking • Gift/News stand • Golf • Grocery shopping service available • Hair dryer • Heated guest rooms • Interior corridors • Ironing board • Jacuzzi • Kitchenette • Late check-out available • Laundry/Valet service • Lobby coffee service • Meeting rooms • Non-smoking rooms (generic) • On-Site parking • Outdoor pool • Parking • Parking lot • Pets allowed • Photocopy center • Pool • Public address system • Public area air conditioned • Racquetball • Safe deposit box • Secured parking • Security • Sundry/Convenience store • Telephone jack adaptor available • Valet cleaning • Water sports • Welcome drink • Whirlpool
Room Info
Deluxe: Air conditioning, Alarm clock, All news channel, Bathroom amenities, Bathtub, Bathtub/shower combination, Cable television, Coffee/Tea maker, Copier, Cordless phone, Data port, Direct dial phone number, Dishwasher, Fire alarm, Full kitchen, Hairdryer, High speed internet connection, Iron, Ironing board, Kitchen, Kitchen supplies, Kitchenette, Microwave, Modem, Modem jack, Multi-line phone, Newspaper, Non-smoking, Plates and bowls, Pots and pans, Refrigerator, Remote control television, Separate modem line available, Smoke detectors, Sofa bed, Speaker phone, Stove, Telephones with message light, Toaster oven, Voice mail, Adaptor available for telephone PC use, Air conditioning individually controlled in room, Desk with electrical outlet, Pets allowed, Two-line phone, Spare electrical outlet available at desk, CNN availaible, DVD player, Self-controlled heating/cooling system, Toaster, Cups/glassware, High speed internet access fee
Standard: Air conditioning, Alarm clock, All news channel, Bathroom amenities, Bathtub, Bathtub/shower combination, Cable television, Coffee/Tea maker, Copier, Data port, Dishwasher, Fire alarm, Full kitchen, Hairdryer, High speed internet connection, Iron, Ironing board, Kitchen, Kitchenette, Microwave, Modem, Multi-line phone, Newspaper, Non-smoking, Refrigerator, Remote control television, Separate modem line available, Smoke detectors, Sofa bed, Speaker phone, Telephones with message light, Voice mail, Air conditioning individually controlled in room, Desk with electrical outlet, Pets allowed, Two-line phone, Spare electrical outlet available at desk, CNN availaible, DVD player, Self-controlled heating/cooling system, High speed internet access fee
1 king bed studio suite nonsmoking: TV
1 king bed 1 bedroom suite nonsmoking: TV
2 queen beds 1 bedroom suite nonsmoking: TV
1 king 2 queen beds-2 bedroom: TV
2 queens mobility: TV
1 king 2 queens mobility: TV
1 king mobility: TV
1 king mobility: TV
1 king bed studio suite nonsmoking: TV
1 king prem mobility: TV
1 king bed premium 1 bedroom suite nonsmoking: TV
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subset: commoncrawl


text:
As many of you are aware Feminism is something I strongly support and I'm proud to call myself a feminist.
However whenever I see debates about feminism, it shocks me how many misconceptions people seem to have about feminism.
Whilst I touched upon feminism misconceptions briefly in a previous post about feminism (blog post HERE: http://petiteseverina.blogspot.co.uk/2016/03/feminism-what-it-means-to-me.html ) I want to go into more detail this time.
Here are some of the most common misconceptions about feminism:
All feminists hate men, WRONG: This is probably one of the biggest misconceptions about feminism. The feminist movement ISN'T about hating men but being equal to men and overcoming sexism. I'm a feminist and I don't hate men, in fact quite a few of my friends are guys.
However having said this, there is a tiny minority of feminists who are "anti-men", these are radical feminists, which I also touched upon in my previous post. Radical feminism is quite an extreme version of feminism (but that goes the same for any group in society), as they believe men and women should live separately and patriarchal lesbianism is the way forward (trust me I know what I'm on about, I spent 2 years studying all the different types of feminism in sociology)
Feminism is about women being better than men, WRONG: Just because the movement is called "feminism", it doesn't mean women want to be better than men. In fact, what most women want is to have equal rights as men and to be treat as equals to men. It's not about overthrowing men but achieving gender inequality. As Emma Watson kindly pointed out, "feminism, by definition is the belief that men and women should have equal rights and opportunities".
Feminists don't want to get married/ don't believe in marriage, WRONG: I'm a feminist yet later in life I would like to be married at some part. Yes a part of feminism is about being an independent women and not "relying" on a man, but it's important to remember this is to do with changes in society. During the 1960's women were expected to get married, stay at home doing housework and look after the children. However that's now changed and women are now focusing on getting a career and being financially independent. Additionally feminists DO believe in marriage, they DON'T believe in unequal marriages where one person is dominant.
Feminism is just for women, WRONG: Feminism isn't exclusively for women! Anyone can be a feminist regardless of their gender, as feminism is about including everybody. If you believe in equal rights for both men and women, then YOU ARE a feminist. Plus, it's a great thing that men support feminism and don't see it as a bad thing as this helps to reduce gender inequalities further.
I hope I've managed to clear up some of the misconceptions people have about feminism. Are there any feminist misconceptions you've heard of that haven't been mentioned?


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The clock is ticking on Puerto Rico, which has a major debt payment due on Monday. Bobbi Rebell reports.
Puerto Rico debt deadline looms
Puerto Rico simply doesn't have enough money to pay it's bills.
The U.S. territory has already defaulted on some smaller debt issues, but there is a large one – more than $400 million dollars owed by Puerto Rico's Government Development Bank or GDB – coming due on May 1st, though they get an extra day, because that falls on the weekend.
The Caribbean island, which has a 45 percent poverty rate, is facing $70 billion in total debt.
Ted Hampton of Moody's Investors Service:
"Over the last decade or so, as its economy has continually under performed, it's relied on borrowing to pay for operating expenses. In this fiscal year, which began on July 1, its debt service burden ramped up dramatically, and it simultaneously was running out of cash, and the market was saying, we won't lend you any more money to pay for operating expenses."
The governor has already said they are going to default next week. Earlier this month, he signed a law allowing him to impose a moratorium on any debt payment he deems necessary.
On Thursday, the U.S. government said they are getting "very close" toward legislation to address Puerto Rico's debt crisis but so far nothing has been passed.


text:
Articles- La Stampa
- Nikkei Business
- Financial Times
- Project Syndicate
- The Times
- Corriere della Sera
- Exame
- The Economist
- Ushio
- Voice series
- Other
|Germany is speaking with an English Accent
The Times - December 5th 2011
We know our traditional response, for Punch recorded it a century and a half ago: Whos im Bill? A stranger? Eave arf a brick at im. And when the stranger is German, when the subject is the euro, and when a political leader from that country has claimed, rather arrogantly, that suddenly, Europe is speaking German, we tend to start lobbing the whole pile. Yet this is a mistake. For if Europe is speaking German, it is doing so with an English accent, even a rather Tory one.
There are good reasons to be sceptical about whether Germanys approach being pushed this week ahead of the European Summit on December 9th, will actually save the European single currency, and thus avoid a potential cascade of bank collapses and a new, deep, recession across the whole continent. Well get on to that in a minute. But first, to be more cheerful, let us imagine how life would be if the German solution were to work.
What is it that Conservatives of the Thatcherite persuasion say they want? A smaller state, and one that follows the housewifely, Micawberish, virtues of thrift that she espoused. A liberalised, deregulated economy in which free enterprise is encouraged, state assets are privatised and the necessary dynamics of creative destruction can do their work. And, in the European Union, they have wanted a system in which one country (especially Britain) does not have to clear up the messes and pay off the debts of others.
That is exactly what Germany is insisting on. The version of a fiscal union that Chancellor Angela Merkel seems to have forced President Nicolas Sarkozy to accept is one that consists of a straitjacket of rules made especially for Wilkins Micawber, and no promises of transfers from Germans or other rich taxpayers to profligate southerners.
Rules to limit budget deficits and the size of public debts do not guarantee a small state, if voters are willing to accept higher taxes. But that has patently not been true of southern Europe anyway, and it is hard to see how countries can get from debts of 100%-plus of GDP to the desired 60% without cutting government back, pretty sharply. Moreover, the reforms to boost growth and competitiveness the Germans are pressing Italy, Greece and the others to implement are already firmly liberalising ones.
There are, it is true, flaws in this argument. The Germans, like most people, do not practice consistently what they preach. They were one of the main assassins of the Bolkestein directive which sought to extend the European single market in goods to the much larger, services sectors. A version with its fangs removed was passed, after much dispute, in 2006. Ironically, if Italys new prime minister, Mario Monti, succeeds in implementing liberal reforms in his country, many of his measures will fit in with the thwarted ideas of his former colleague at the European Commission.
Moreover, it was Germany that, along with France, destroyed the credibility of the euros original rules, its Stability and Growth Pact, by breaking its budget deficit ceiling of 3% of GDP. The Germans now want to replace that pact with a stability union based not on promises but on a treaty and the European Court of Justice, so it would be fair to ask why this new system would be any more credible. As before, small countries might cower before the rules and the ECJ, but why should France or Germany?
There is an answer to these objections, at least in Germanys case. It is that the Germans have seen the alternatives, and are terrified of them: one is Germany (and other rich creditors such as the Dutch) guaranteeing the debts of other eurozone members in perpetuity (ie, not just while that nice Mr Monti is in charge in Italy); the other is the currencys collapse. So they are going to be determined to make the rules work, this time, as they do not want to be the eurozones Milchcow. And perhaps finally they can see that deregulation, even of services, will be the only way to boost growth.
Thus, the Germans are speaking with an English Tory accent. Britain can even watch this happen, encourage it along, benefit from the results, and retain its own monetary and fiscal sovereignty by staying outside the euro. What more could we want?
Well, we had better shed our cheerful note of Thatcherite triumphalism and ask that boring question about whether the solution currently on offer will actually bring the euro crisis to an end. Unfortunately, it wont.
The stability union the Germans are pushing for will take years to establish. Even if all 17 euro members say now that they agree to it, markets will have plenty of reason to worry that it might unravel during the real negotiations and when referendums are held in some member countries. The rules might anyway not be enforceable, even by treaty. But leave that aside, for the moment: the biggest objection is that this union would aim to avert tomorrows crisis, not cure todays.
So the real question for the EU summit on Friday is what else is going to be done to make investors believe that Greece can afford its debts, even at a discount, and that Italy, Spain and the others can too, without any discount. The European Central Bank seems to be being lined up to relax its objections to buying huge amounts of Italian and Spanish bonds, but that will offer only temporary help, as will a new big loan from the International Monetary Fund.
The missing ingredients remain two. One is a clear, sustainable distinction between the evidently insolvent Greece and the rest. Without that, investors will keep on requiring a might soon be like Greece premium to Italian and other bonds. The second, previously an alternative, is some form of collective guarantee for sovereign debt of just the sort the Germans have fiercely opposed.
I say previously an alternative because now, with this stability union proposal, there could be a chance to combine them. Greece should be expelled from the euro, to show that the rules are genuine, since it would have no hope of meeting the new treatys requirements any time soon; for those remaining inside, a new, time-limited, mutually guaranteed Eurobond could be issued, tied to the policy frameworks required for eurozone members to reach the targets for debt and deficits laid down in the new treaty by, say, 2020.
German voters would have to be persuaded to gulp and swallow this on the basis that the guarantee is temporary and that no taxpayers money would actually cross borders to subsidise the profligates. They would have to be pragmatic: rather English, really.


text:
Read this tip to make your life smarter, better, faster and wiser. LifeTips is the place to go when you need to know about Affiliate Program Solutions and other Shopping Cart topics.
Besides software, the key to managing an affiliate program is to help make their job as easy as possible. Remember, these affiliates came to you because they believe they can sell your product and make money. So here are some things you can do to help them make money for both of you:
* Get good software to help you effectively manage the program. You want to be able to help them make orders, answer questions and get payments with little to no interaction on your part.
* Give them good sales material. Even better, give them access to a private sales web site with downloadable sales collateral.
* Communicate. Write regular emails to your affiliate list. Call particularly successful affiliates and congratulate them.
* Take care of your affiliates. Listen to them and try to meet their needs as efficiently as possible.
|Guru Spotlight
|William Pirraglia


text:
Helicopter News December 17, 2014 by Helis.com
Newsletter #106
Bundeswehr EC135 Training Extended to 2022 Support contract to maintain, overhaul and ensure the availability of the German Army Aviation School fleet of EC135 training helicopters signed in 2005 is extended until 2022
MQ-8B Fire Scout on Coast Guard Ship for First Time Northrop Grumman, US Coast Guard and US Navy flew the MQ-8B Fire Scout unmanned helicopter on the Coast Guard Cutter USCGC Bertholf (WMSL 750) near Los Angeles, Dec. 5, 2014.
New AS355NP to Canadian Hydro One Airbus Helicopters Canada delivered an AS355NP to Hydro One, the electricity transmission and distribution company of the Province of Ontario.
Flight Tests of Laser-Based Airspeed Sensor System Optical Air Data Systems (OADS) completed successful flight tests on a laser-based sensor system that delivers accurate airspeed information in the three axis at low and even negative airspeed.
Bell Academy Expands Capabilities in Singapore Bell Helicopter Training Academy (BTA) received renewal for Civil Aviation Authority of Singapore (CAAS) Part 147 certification and approval to conduct six new technical training courses.
Airbus Helicopters China receive EASA approval The European airworthiness authority has validated Airbus Helicopters China flight training simulator in Beijing and maintenance, repair and overhaul (MRO) activities in Shenzhen
Trinidad and Tobago AW139 5000 flight Hours Trinidad and Tobago Air Guard AW139 unit has now flown over 5,000 flight hours and is engaged in SAR, medevac, and maritime security missions.
Lufthansa / HTM New Service From Munich In Munich Lufthansa customers will be transported from their aircraft into airport's VIP service. The company HTM Helicopter Travel Munich GmbH will then take them to their desired holiday destinatiom


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IML GetCompanies - SFN
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MCRT Micro Clean Room Technology GmbHWeb: www.mcrt.de | Tel: +49 (641) 94886-0


text:
"Emily is one of the most brave, articulate, and inspiring women I know. I attended Emily's Beginner Dinner and had such a wonderful experience. There was laughter, tears, hugs, and camaraderie, and the event birthed new friendships and sparked new interests. Emily has a remarkable ability to bring people together and inspire courage, playfulness, and creativity -- she truly wants to see her clients, colleagues, and friends come together, elevate their lives, and support one another's growth and dreams. She is one of those rare gems that truly walks her talk."Chelsea Roff
Founder & Director of EAT BREATHE THRIVE, LA


text:
Just after two
The mocking bird stopped
Taunting outside your window
And its silence
Pierced my depths
While I danced at the grove
Of weeping women
I could not let go
Where chaos threatened
To reign-
Not a tear was shed
Not one
With profound inner calmness
I rested my head by your temple
On the sweat-drenched pillow
And became a clear light
Through which you
Passed silently
With barely a breath
Mother lunged
With the fierce power
Of a lioness tearing her
Fragile little one
From the mouths
Of jackals
But the jackals
Carried you off anyway
My hand
On her heaving body
Thrown over yours
And my voice speaking
The words
Let Him Go
How could I mourn
When the jackals
Were already stalking
Another prize?
There was no wake
No place to mark where
Your ashes were strewn
The sorrow
Buried itself in my DNA
Where it replicated to form
Every cell which renewed
In my body
And it seeped into my
Dreams in the long
Solitary nights
I dreamed of women
In ancient times
Who would rend their
Clothes when the wind
Carried to them
Across the acres
The last breath
Of their beloved
Child or lover
In death
She feared not
The encroaching madness
Which would overtake
And lead her
To walk the long miles
On foot
To the house
Where the body
Whose soul had
Taken flight
Held its door open
To her mournful tread
As the hands of time
Stood still,
The mirror shrouded
Could not reflect
The unbound woman
She had become
O Keening Woman!
Teach me your
Wordless song
Which holds back
The hounds of hell
Let unravel in me
The sorrow
Which keeps me bound
To a hundred yesterdays
With unshed tears
31 October 2010
Please note that this poem is not in reference to the tradition of keening at a wake, with or without pay. I read long ago an article about stories of women among the ancient Goídels who would sense the passing of loved ones and grieve so wildly that those around them thought them temporarily mad. They are reported to have dropped what they had been doing and walked in a kind of trance, sometimes over several counties, to the spot where their loved one lay dead.
I took the photograph at a stunningly beautiful cemetery in Berlin, Germany several years ago.


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We are busy updating our Radio Website. This is a temporary layout, to make sure you can keep listening while we work on testing new bells and whistles this week.
You might find the layout a little bare and different on each visit, but we'll be back to normal and better than before during next week.
We really appreciate your patience as we continue to make this the best Independent Radio On The Web!
Thanks from Rick Jamm and Staff.


text:
Full length, long sleeved, beige jersey dress. Sheer net insert at waist, embellished with blue, red/orange and gold beads with silver sequins. Matching buttons on sleeve cuffs. Round collar. Back zipper.
Before 2000, purchased by Sydell Masterman; 2011, gift of Sydell Masterman to the MFA. (Accession Date: December 21, 2011)
Credit Line
Gift of Sydell Masterman
American, 1970s
- Designed by Elinor Simmons
- Designed for Malcolm Starr
Center back: 137.2 cm (54 in.)
Accession Number
Medium or Technique
Silk (?) jersey, with beads, sequins, buttons


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A Bangladeshi woman cut her boyfriend's heart out to see its size after he rejects her for other women.
21 year-old Fatema Akhter Sonali did a surgical on her lover, Emdadul Haq Shipon, after slashing his throat. She has been sentenced to death, a Bangladeshi court ruled, Tuesday.
If exerted, Akhter Sonali will be the first woman to die by death sentence in the country.
The young woman acted vengefully when the man she had been seeing refused to marry her while sleeping with numerous other women. Shipon also kept video recordings of her while they were having sex.
Prosecutor Quazi Shabbir Ahmed said Sonali had trailed her man for a while before consciously carrying out the deed.
Video footage of him having sex with her and with other women were also found on his laptop.
Sonali's sentence was decided in court in the southwestern city of Khulna.
During her confession, the wrathful woman revealed: "She spiked a soft drink with 20 sleeping pills and gave it to Shipon. When he fell unconscious, she bound his hands and feet before killing him by slitting his throat. She then cut open his chest and removed his heart".
She said: "I wanted to see how big his heart was. A man must have a big heart to carry out such audacious crimes".
Sonali murdered the 28-year-old part-time lift attendant at a hospital in March 2014 and has the option to challenge the sentence in a higher court.
A deputy inspector general of prisons, Tipu Sultan said: "If her execution goes ahead she will be the first woman to be hanged in Bangladesh".
Speaking to the press, Ahmed said; "It's rare for a woman to be sentenced to death. But her case was exceptional. She admitted to the court she killed her lover, Emdadul Haq Shipon, for refusing to marry her and for keeping a recording video of their sexual intercourse in his laptop."
Comments on the issue include:


text: I'm really scared I may have a heart problem. Yesterday I felt terrible weakness in my legs, could barely stand without feeling like I'm gonna pass out. I also have muscle twitches in my chest and flutters, rapid heartbeat, loss of appetite, and shortness of breath. I know I tend to hyperventilate a lot so maybe that's why. I haven't even been to the doctor yet to see what's wrong. I go to the doctor in 2 more days everyone says it's just my anxiety. Also, does anyone else have an irregular heartbeat? I'm only 18 I hope it's nothing serious going on!


text:
A little enlightenment.
My goodness, the worst type of enemy you can ever have or make is the one who will have you thinking that everything is alright. This type of manipulative spirit will have you thinking that there is no animosity between the two of you. This enemy may never hiss at you, in fact they may seem like your biggest advocates. Behind closed doors and in the dark, their sharpened claws and sharpened tongues are not only destroying you, but are plotting a continuous destruction against your destiny. In fact, he or she wants and wishes the highest form of destruction upon you and upon your life. Why? It could be because of envy, or just plain old hatred. Perhaps too you did something to them, whether big or small which they cannot forgive and in return are ready and willing to destroy you, completely.
Meanwhile, because of your spiritual blindness…
View original post 250 more words


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Employees who brought a successful class action against their employer for violation of the Wage Act are entitled to statutory pre-judgment interest on their lost pay and benefits, the Massachusetts Supreme Judicial Court has found.
The SJC also decided, however, that the plaintiff employees are not entitled to pre-judgment interest on the mandatory treble damages that the Wage Act, G.Lc. 149, §150, required the defendant employer to pay.
The employer argued that when the Legislature amended the Wage Act in 2008 to make treble damages mandatory as "liquidated damages" rather than discretionary for instances of outrageous behavior, it intended that pre-judgment interest be included within the scope of liquidated damages
The SJC disagreed.
"Where [G.L.c. 231, §6H] provides for the award of prejudgment interest whenever compensatory damages are awarded, an interpretation of §150, as amended, that would preclude the payment of prejudgment interest on the award of lost wages and benefits under the Wage Act would be an implied repeal of §6H with respect to Wage Act awards," Chief Justice Ralph D. Gants wrote for the court.
"Under our 'long standing rule of statutory interpretation,' the implied repeal of a statute by a subsequent statute has 'never been favored by our law,'" Gants continued, quoting the SJC's 1977 decision in Commonwealth v. Hayes.
The 18-page decision is George, et al. v. National Water Main Cleaning Company, et al.
Giving clarity
Plaintiffs' counsel Jonathon D. Friedmann of Boston said the decision answers an unsettled question of law.
"Now employers and employees have clarity as to their obligations for interest under the Wage Act," he said.
Friedmann's partner and co-counsel in the case, Adam J. Shafran, said the ruling could promote faster settlement of Wage Act claims.
"Employers knowing that they have to pay pre-judgment interest may impact their decision as to how long they want to actually defend a case before settling," Shafran said.
Richard L. Alfred of Boston, who represented the defendant employer, could not be reached for comment prior to deadline. But John Pagliaro of the New England Legal Foundation, which submitted an amicus brief in the case, described the decision as "second-guessing" the Legislature's choice of a liquidation formula.
"The result will be to make the statute even more onerous for employers and to upset the balance of interests established by the Legislature," he said.
Jack Merrill Jr., an employment lawyer in Needham, Massachusetts, said pre-judgment interest at a statutory rate of 12 percent per year can add up in Wage Act cases.
"I had a recent case where that generated more than $100,000 in interest," he said. "It's certainly something for employers to pay attention to. With the SJC at least taking the penalty part out [of the interest calculus], employers are helped out a little bit, but it's definitely significant in larger cases."
That's why Merrill, who represents both employees and employers, said he counsels employers in wage cases to seriously consider the risks involved and give employees the benefit of the doubt.
Kathy Jo Cook of Boston, who co-authored an amicus brief in the case on behalf of the Massachusetts Academy of Trial Attorneys, said the employer's position — that mandatory treble damages under the amended Wage Act take the place of pre-judgment interest — defied common sense.
"Before treble damages were mandatory, if the judge found the employer's conduct to be outrageous, you'd get treble damages and interest on the single damages portion of the award," she said. "So it makes no sense that they would now impose treble damages on an employer and say, 'Oh, by the way, now that we've made them mandatory, you no longer have to pay interest at all.' It would have been worse on an employer prior to [the amendment] than afterwards, and that doesn't seem to have been their intent."
Elizabeth Ryan, a Boston lawyer who represents plaintiffs in Wage Act cases, said the decision is simply a matter of fairness.
"The longer it takes to recover unpaid wages, or the longer the employer delays in paying them, the greater the loss to the employee," she said. "The SJC's decision … recognizes that employees should be compensated for the lost-time value of their earnings and made whole as to their lost wages and benefits, just like other litigants who have the right to pre-judgment interest on damages."
"Now employers and employees have clarity as to their obligations for interest under the Wage Act."
— plaintiffs' counsel Jonathon D. Friedmann
Unpaid wages
On Dec. 7, 2009, plaintiffs Robert George and Michael Curvin filed a class action in U.S. District Court against their former employer, defendant National Water Main Cleaning Co., which performs sewer, drain, plumbing and related services for municipalities across southern New England. The suit alleged Wage Act violations.
According to the plaintiffs, the employer illegally classified all workers on municipal contracts as "laborers" regardless of their duties; failed to compute overtime pay by using the formula required under the law; did not compensate workers for travel time; and wrongly deducted contributions it made to employee pension plans.
In December 2014, after five years of litigation, the parties reached a settlement agreement that resolved all issues except for the plaintiffs' claim for pre-judgment interest.
As part of the settlement, the parties agreed that the issue would be resolved based on the 1st U.S. Circuit Court of Appeals' decision in a pending case. The 1st Circuit did not rule on the issue, certifying questions to the SJC instead, but the case settled before the SJC rendered a decision and the 1st Circuit withdrew the questions.
Accordingly, the U.S. District Court in George certified the question to the SJC as to whether statutory interest pursuant to G.L.c. 231, §6B or §6C is available under Massachusetts law when liquidated damages — in other words, treble damages — are awarded pursuant to the Wage Act.
Pre-judgment interest
The SJC declined to answer whether pre-judgment interest is available pursuant to Sections 6B or 6C, which apply to personal injury and contract damages respectively. Instead the court determined that §6H, which provides for pre-judgment interest in any action in which damages are awarded and interest is not otherwise provided by law, is the more relevant section for Wage Act claims.
The court found that pre-judgment interest for damages stemming from Wage Act violations is indeed available under §6H.
The SJC rejected the employer's argument that when the Legislature made treble damages mandatory in Wage Act cases, it intended for pre-judgment interest to be subsumed in those "liquidated damages."
That interpretation would imply a repeal of §6H as applied to Wage Act claims, and the SJC has long disfavored the notion of a newly enacted statute impliedly repealing an existing statute, Gants stated.
"Where two statutes appear to be in conflict, we do not mechanically determine 'that the more "recent" or more "specific" statute … trumps the other,'" Gants said, quoting the SJC's 2005 ruling in Commonwealth v. Harris.
Additionally, Gants pointed out, nothing in the legislative history behind the 2008 amendment to the Wage Act suggests that the Legislature intended to deprive an employee of pre-judgment interest on lost wages and benefits when it characterized what had previously been punitive damages as liquidated damages.
"To do so would mean that an employee who was deprived of wages and benefits because of the outrageous conduct of his or her employer would receive the same treble damages under the amended §150 as he or she would have obtained before the amendment … but would obtain a lesser judgment because of the preclusion of prejudgment interest," Gants observed.
Accordingly, he said, court concluded that "[p]rejudgment interest is still to be added to the amount of lost wages and benefits, and is still not to be added to the trebled portion of the judgment that previously had been punitive damages and is now characterized as liquidated damages."


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Schrimsher James Bruce Attorney in Huntsville, AL
Schrimsher James Bruce Attorney (Attorneys) is practicing law in Huntsville, Alabama. This lawyer is listed on Lawyer Map under the main category Lawyers - All in Attorneys.
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How to delete previous question...was not aware that it would be in the public domain.Written October 2017 on a Monday (2017-10-30)
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Sir, Please contact me regarding Case No: 65372. Also, please note that I am not in need of a guardian, or anyone to watch over me. I continue to manage all of my affairs without any outside help.Should there come a time when I need assistance, I hope and pray that my daughter will assume that role. However, I am at this time fully capable of managing all of my affairs. It is stressing go realize that my daughter has become pathologically obsessed with obtaining control over me at a time when it is not necessary. Why is that!? I have no problem being evaluated and assessed by any objective psychologist. I also think that a social investigation of my life is needed before any court proceedings that will strip me of enjoying my life as I age and still enjoy experiencing life and living it to the fullest. Just today, I watched on TV, this ,100+ year-,old parachute from a plane..says he wants to do it again at age 103. That's exciting and let's one live life to the fullest for as long as you are functionally able. Sir, I am still able to live live my life reasonably well, enjoy my daily walks, attend senior center, take care of all daily activities I.e. shopping, medical appointments, gardening, mowing the lawn, arranging my own transportation and all the tasks that any other normal person does. I no longer have access to my car because my daughter had two people go trash it (strip) when she realized that I plan ed go return to Huntsville. I now understand why she did not want me to return to 114 Chasr
e road. She, now needs to make certain that she is able to make certain that my name is not listed on the property deeds. By stating that I am incapacitated, she can remove my interest. Then, the hackers, whose name is on the property deeds will own our house outright. My daughter, Trinae is responsible for paying the mortgage go Regions Mortgage each month but her name is no longer on the deed. THIS IS THE REASON FOR THIS PROBATE HEARINGS
Schrimsher James Bruce Attorney 117 Clinton Ave E
Huntsville, AL 35801
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Gift Planning Home
Sunday December 16, 2018
Bills / Cases / IRS
Estate Refund of Late Filing Penalties Denied
Estate of Robert M. Cederloff v. United States; No. 8:08-cv-02863 (15 Sep 2010)
THE ESTATE OF ROBERT M. CEDERLOFF v. UNITED STATES OF AMERICA.
Presently pending and ready for resolution in this tax penalty refund case is the Government's motion for summary judgment. (Paper 22). The issues are fully briefed and the court now rules pursuant to Local Rule 105.6, no hearing being deemed necessary. For the reasons that follow, the motion will be granted.
This case is an action by Plaintiff, the Estate of Robert M. Cederloff ("the Estate"), for a refund of $13,952 in tax penalties. The Internal Revenue Service ("IRS") assessed these penalties after the Estate failed to file its estate tax return on time. The following facts are undisputed.
Robert M. Cederloff ("Decedent") died on August 15, 1999. Within three weeks of the Decedent's death, Garland Lowe was appointed as personal representative of the Estate. Mr. Lowe is an experienced attorney (and former IRS attorney) whose practice includes estate law; as such, he was aware that he was required to file an estate tax return with the IRS within nine months of Decedent's death. (Paper 22, Ex. A, Lowe Dep., at 25-26).
On May 15, 2000, nine months after Decedent's death, Mr. Lowe filed IRS Form 4768, which requested an extension until August 15, 2000 to file the Estate's tax return. Mr. Lowe included a $30,000 payment with this request, representing the Estate's estimated tax liability. (Paper 1, Ex. 1). The IRS granted an extension, beyond that requested by Mr. Lowe, to November 15, 2000.1 On January 30, 2001, well over two months after the extended filing deadline, Mr. Lowe requested another extension, until February 28, 2001. (Id. at Ex. 4). The IRS advised Mr. Lowe on February 13, 2001 that, by law, it could not grant an extension beyond six months, and instructed him to file the Estate's tax return "immediately." (Id. at Ex. 5). By letter dated October 4, 2001, Mr. Lowe informed the IRS that he was "unable to file the 706 Estate Tax Return" at that time, but "wish[ed] to make an additional payment on the tax." (Id. at Ex. 6). He enclosed a check for $50,000. (Id. at Ex. 6).
On October 31, 2001 -- nearly one year beyond the final extension date permitted by law and well over eight months after the IRS directed him to file the return "immediately" -- Mr. Lowe filed the Estate's tax return. In the cover letter accompanying the return, Mr. Lowe requested an abatement of any penalties "for the following reasons":
At the time of the decedent's death, although he was still domiciled in the State of Maryland, he had purchased a home in Las Vegas, Nevada titled in his name and his brother's name. The decedent's intention was that his brother would reimburse him for his share of the cost. After he took ill, he was present in Maryland and Nevada, but ultimately died at his daughter's home in Lake Oswego, Oregon. His records and mail were scattered between his residence in Maryland, his office in Maryland, the home in Nevada and his daughter's home in Oregon. In addition, the decedent had separated from his wife and taken up a separate residence, but they were not divorced at the time of his death. She has predeceased him so that assets that were jointly held added to the confusion of ascertaining and locating various assets, including stocks, bonds, insurance policies and IRA accounts. The decedent's income tax situation was extremely confusing and impossible to determine at the time the return was due. To add to the confusion, the decedent's brother then made a claim for the entire residence in Nevada so that in addition to an ancillary administration, litigation had to be undertaken which resulted in the settlement that is indicated on the Schedule A of the [IRS Form] 706. . . . The Orders from the State of Nevada's ruling were not received by the estate until the 3rd week in August, 2001. . . .
In addition, when the return was due, your Personal Representative did not feel to any degree of certainty that all of the assets were accounted for and the certification required on the face of the 706 with your Personal Representative's signature could not be made. As a result, more assets were located and are, in fact, returned, resulting in the increase in tax over and above your Personal Representative's estimate at the time the payment was made in May, 2000.
(Id. at Ex. 7).
The IRS refused to abate the penalties. The Service concluded that the Estate owed $70,576 in taxes, $13,592.96 in penalties, and $5,801.71 in interest. (Id. at Ex. 8). After subtracting the $80,000 in payments already made by the Estate, the IRS determined that the Estate owed an additional $9,970.67. (Id.). On June 17, it sent a letter to Mr. Lowe requesting payment of that amount by July 8. Mr. Lowe responded by letter dated June 26, renewing his request that the penalty portion of this amount be waived. (Id. at Ex. 9). The IRS continued to demand payment, however, and after exhausting its administrative remedies the Estate remitted the sum of $10,560.02 in payment of the penalty, which the IRS accepted.
The Estate filed a complaint in this court on October 28, 2008, seeking recovery of the penalty. The Estate contends that (1) its stated reasons for the delay in filing the estate tax return established reasonable cause, and (2) the IRS' refusal to abate the penalty was arbitrary and capricious and in violation of the Estate's constitutional right of equal protection. (Paper 1). On November 6, 2009, the Government filed the pending motion for summary judgment. (Paper 22).
A motion for summary judgment will be granted only if there exists no genuine issue as to any material fact and the moving party is entitled to judgment as a matter of law. See Fed.R.Civ.P. 56(c); Celotex Corp. v. Catrett, 477 U.S. 317, 322 (1986); Emmett v. Johnson, 532 F.3d 291, 297 (4th Cir. 2008). In other words, if there clearly exist factual issues "that properly can be resolved only by a finder of fact because they may reasonably be resolved in favor of either party," summary judgment is inappropriate. Anderson v. Liberty Lobby, Inc., 477 U.S. 242, 250 (1986); JKC Holding Co. LLC v. Washington Sports Ventures, Inc., 264 F.3d 459, 465 (4th Cir. 2001).
When ruling on a motion for summary judgment, the court must construe the facts alleged in the light most favorable to the party opposing the motion. Scott v. Harris, 550 U.S. 372, 377 (2007); Emmett, 532 F.3d at 297. A party who bears the burden of proof on a particular claim must factually support each element of his or her claim. Celotex Corp., 477 U.S. at 323. "[A] complete failure of proof concerning an essential element . . . necessarily renders all other facts immaterial." Id. Thus, on those issues on which the nonmoving party will have the burden of proof, it is his or her responsibility to confront the motion for summary judgment with an affidavit or other similar evidence in order to show the existence of a genuine issue for trial. Anderson, 477 U.S. at 254; Celotex Corp., 477 U.S. at 324. "A mere scintilla of proof, however, will not suffice to prevent summary judgment." Peters v. Jenney, 327 F.3d 307, 314 (4th Cir. 2003). There must be "sufficient evidence favoring the nonmoving party for a jury to return a verdict for that party." Anderson, 477 U.S. at 249. "If the evidence is merely colorable, or is not significantly probative, summary judgment may be granted." Id. at 249-50. (citations omitted).
United States district courts, along with the United States Court of Federal Claims, have original jurisdiction over tax refund suits such as this case. See 28 U.S.C § 1346(a)(1); Dang v. Comm'r, 259 F.3d 204, 208 (4th Cir. 2001). The court undertakes a de novo review of the tax decision, as "a tax refund suit is not an appellate review of the administrative decision that was made by the IRS; instead, the Court must make an independent decision as to whether the taxpayer is due a refund." Wells Fargo & Co. and Subsidiaries v. United States, 91 Fed.Cl. 35, 75 (2010) (quotations omitted); see also Lewis v. Reynolds, 284 U.S. 281, 283 (1932); R.E. Dietz Corp. v. United States, 939 F.2d 1, 4 (2nd Cir. 1991). The IRS' penalty assessment is presumptively correct; the taxpayer bears the burden of establishing by a preponderance of the evidence that the assessment was wrong. Faulconer v. Comm'r, 748 F.2d 890, 893 (4th Cir. 1984); see also Apollo Fuel Oil v. United States, 195 F.3d 74, 76 (2nd Cir. 1999).
The Internal Revenue Code ("IRC") and its applicable regulations contain strict deadlines related to the estate tax. In particular, an estate tax return must be filed and estate taxes must be paid within nine months of a decedent's death. See 26 U.S.C. §§ 6075(a), 6018(a); 26 C.F.R. §§ 20.6075-1, 20.6151-1(a). The deadline for filing the return may be automatically extended if the taxpayer files a Form 4768 request for extension of time on or before the due date for the return. See 26 C.F.R. § 20.6081-1. No further extension is permitted unless the estate's executor is abroad. Id. § 20.6081-1(b).
In this case, there is no dispute that the Estate's return was prima facie untimely. Mr. Lowe properly filed a Form 4768 within the initial deadline and that deadline was appropriately extended for six months. Then, he waited. Only after the deadline expired and almost a year passed did he file the required return on behalf of the Estate.
When an estate fails to file a timely tax return, the IRC imposes mandatory penalties. 26 U.S.C. § 6651(a). The Code provides an exception to the penalties that the Estate now attempts to invoke in an effort to justify its belated return. That exception excuses tardiness when it "is due to reasonable cause and not due to willful neglect." 26 U.S.C. §§ 6651(a)(1), (a)(2). This statutory escape hatch, however, is not an easy way out of liability. As the Supreme Court has explained, "the taxpayer bears the heavy burden of proving both (1) that the failure did not result from 'willful neglect,' and (2) that the failure was 'due to reasonable care.' United States v. Boyle, 469 U.S. 241, 245 (1985) (emphasis added) (quoting 26 U.S.C. § 6651(a)(1)).
The two elements "ha[ve] become clear over the near-70 years of their presence in the statutes." Id. Willful neglect is a "conscious, intentional failure or reckless indifference." Id. On the other hand, reasonable cause exists where "the taxpayer exercised ordinary business care and prudence and was nevertheless unable to file the return within the prescribed time." 26 C.F.R. §§ 301.6651-1(c)(1). For example, the United States Court of Appeals for the Second Circuit indicated reasonable cause may arise from "unavoidable postal delays, death or serious illness of the taxpayer or a member of his immediate family, or reliance on the mistaken legal opinion of a competent tax advisor, lawyer, or accountant that it was not necessary to file a return." Marrin v. Comm'r, 147 F.3d 147, 152 (2nd Cir. 1998) (citing McMahan v. Comm'r, 114 F.3d 366, 369 (2nd Cir. 1997)). Each of these examples reflects a common theme: only external circumstances leading to delay -- in other words, circumstances beyond the taxpayer's control -- excuse an untimely filing. Boyle, 469 U.S. at 249.
Here, the Estate cannot establish reasonable cause for its late return. Mr. Lowe's belief that he could not properly value the Estate before the deadline, for instance, does not constitute reasonable cause for the delay. Estates can certainly take time to settle, particularly when the winding up of affairs spurs collateral litigation. Litigation and the like can create uncertainty that makes estate administration difficult. Nevertheless, the applicable Treasury regulations account for this uncertainty by stating that "[a] return as complete as possible must be filed before the expiration of the extension period." 26 C.F.R. § 20.6081-1(d) (emphasis added); see also Zeier v. IRS, 80 F.3d 1360, 1363 (9th Cir. 1996) ("In estate tax, if a taxpayer cannot make precise determinations in valuing the estate, the bottom-line estimated values serve as the basis for calculating the estate tax."). Another related statute also reflects that estate tax returns sometimes reflect incomplete information. See 26 U.S.C. § 6018(b)(4) ("If the executor is unable to make a complete return as to any property acquired from or passing from the decedent . . ."). Thus, it was well within the Estate's power and control to file the type of income tax return required by law. The fact that Mr. Lowe actually estimated and paid two tax payments suggests he had enough information to file an estimated return. Although the Estate makes much of the fact that an estate tax return cannot be amended after the extended deadline expires (arguably foreclosing an estimated return), the Treasury regulations do provide that a taxpayer may file supplemental information affecting the tax liability after the expiration of the extension period. See 26 C.F.R. § 20.6081-1(d) ("The return cannot be amended after the expiration of the extension period although supplemental information may subsequently be filed that may result in a finally determined tax different from the amount shown as the tax on the return.").
Thus, the Estate could have and should have prepared its return based on the best information available.2 Incomplete information or estate-related litigation will not shield the Estate from penalty. See Ferguson v. Comm'r, 568 F.3d 498, 501 (5th Cir. 2009) (affirming lower court's decision that "unavailability (to the taxpayer) of information or records does not necessarily establish reasonable cause for failure to file timely a tax return") (quotations omitted); In re Craddock, 149 F.3d 1249, 1255 (10th Cir. 1998) (same); Morgan v. Comm'r, 807 F.2d 81, 83 (6th Cir. 1986) (involvement in litigation is not reasonable cause); Duttenhofer's Estate v. Comm'r, 410 F.2d 302, 302 (6th Cir. 1969) (affirming decision that "litigation in which the estate was involved" did not provide reasonable cause for delay). Similarly, the unique complexities created by Decedent's separation from his wife did not justify the nearly one-year delay. See Estate of Ridenour v. United States, 468 F.Supp.2d 941, 952 (S.D.Ohio 2006) (finding complexity does not constitute reasonable cause); St. Clair v. United States, 880 F.Supp. 669, 672 (D.Minn. 1993) (same); cf. United States v. Ballantine, 532 F.Supp. 213, 216 (D.Md. 1981) ("Being busy . . . do[es] not escuse the filing of a tax return."). The unfortunate truth is that estate administration frequently involves complex issues and attendant delays. See, e.g., In re Estate of Fields, 219 P.3d 995, 1013-14 (Alaska 2009) (describing delay in estate settlement of more than 12 years).
The Estate suggests it exercised "ordinary business prudence and care" because it advanced the taxes that it believed to be due. (Paper 31, at 8). To use Mr. Lowe's words, one might term this idea a "no harm, no foul" argument. (Paper 22-3, Ex. B, Lowe Dep., at 10). The law clearly does not permit such an excuse, as the statute contains separate penalties for failure to pay taxes and failure to file a return. Compare 26 U.S.C. § 6651(a)(1) (penalties for failure to file a return), with 26 U.S.C. § 6651(a)(2) (penalties for failure to pay tax). Prompt payment and reporting of taxes are both required; both are critical elements of our self-assessment tax system. See Boyle, 469 U.S. at 249-50 ("The Government has millions of taxpayers to monitor, and our system of self-assessment in the initial calculation of a tax simply cannot work on any basis other than one of strict filing standards. . . . [Our Government] should not have to assume the burden of unnecessary ad hoc determinations.").
The Estate also maintains that the jurat at the end of the estate tax return prevented Mr. Lowe from filing that return. (Paper 31, at 10-11). The jurat is a statement attached at the end of the return wherein the preparer swears, under penalty of perjury and "to the best of [the preparer's] knowledge and belief," that the return is "true, correct, and complete." Mr. Lowe could have filed an estimated return and nevertheless signed the jurat in good conscience, as the jurat concerns only the preparer's then -- present "knowledge and belief." Most importantly, as explained above, the law itself expressly contemplates estimated returns. And practically speaking, this is something of a moot point, as even Mr. Lowe now admits that declining to file a return was perhaps the worst of all available options:
I've thought about what I would do over again not to end up in this situation. What if I had crossed that out, said, I'm not going to sign that -- or I would say, I'll send in the return, but I won't sign it. . . . In retrospect, I could have signed it. If I had to do over again, I might have filed a return. . . . I could have filed a return with an accompanying letter that said, that's not true.
(Paper 22-3, Ex. B, Lowe Dep., at 9-10).
In passing, the Estate hints that its delay might have been justified by its reliance on the advice of a competent tax advisor, namely Mr. Lowe.3 (Paper 31, at 7 ("[T]he case before the Court may well fit the reliance example.")). "Reliance upon the mistaken advice of a professional man, believed to be an expert, may be reasonable cause for delay in filing." Bryan v. Comm'r, 281 F.2d 238, 244 (4th Cir. 1960); see also Neese v. IRS, 305 B.R. 645, 648 (D.Md. 2004) ("[W]hen an accountant or attorney advises a taxpayer on a matter of tax law, such as whether a liability exists, it is reasonable for the taxpayer to rely on that advice.") (quoting Boyle, 469 U.S. at 250-51). This "reliance defense" does not apply here, where there is no allegation Mr. Lowe ever advised the Estate that the deadline did not apply or was somehow excused. As the Estate concedes, it was aware of the relevant deadlines "[f]rom the very beginning." (Paper 31, at 8). Nevertheless, it delayed in filing because of an apparent belief that those deadlines did not apply, even after the IRS specifically instructed the Estate to file "immediately." The Estate should have anticipated that, no matter what advice Mr. Lowe gave them, penalties would result from such an untimely filing. As the Supreme Court explained:
[O]ne does not have to be a tax expert to know that tax returns have fixed filing dates and that taxes must be paid when they are due. In short, tax returns imply deadlines. Reliance by a lay person on a lawyer is of course common; but that reliance cannot function as a substitute for compliance with an unambiguous statute. . . . It requires no special training or effort to ascertain a deadline and make sure that it is met. The failure to make a timely filing of a tax return is not excused by the taxpayer's reliance on an agent, and such reliance is not "reasonable cause" for a late filing under § 6651(a)(1).
Boyle, 469 U.S. 251-52. In short, the Estate cannot escape penalty by relying on the Mr. Lowe's unreasonable advice to ignore the statutory deadlines.
The Estate also overlooks the fact that Mr. Lowe is the personal representative of the Estate; he is not an outside advisor and he did not rely on the experience of any third party. Therefore, he cannot invoke his reliance on his own mistaken belief to excuse his failure to file. Cf. Stobie Creek Inv. LLC v. United States, 608 F.3d 1366, 1382 (Fed. Cir. 2010) (noting, in context of accuracy-related penalties, that reliance supports reasonable cause only if it is based "on the advice of a competent and independent professional advisor") (emphasis added). If the court were to adopt the Estate's view, the bizarre consequence would be that any taxpayer who was also a tax professional could delay in filing his/her return in reliance on his/her own professional advice.
Finally, Plaintiff argues that the IRS' refusal to forgive penalties for the late filing of the estate tax return while "rescinding" the penalties assessed on the late filing of Decedent's individual income tax return is arbitrary and capricious and violates the Estate's constitutional rights of equal protection. (Paper 31, at 12). The court observes at the outset that Plaintiff has not presented any evidence that the penalties were actually abated on Decedent's individual income tax return. More importantly, however, Plaintiff cites no authority for this argument and the court cannot perceive any reason to accept it. See, e.g., Christian v. United States, No. MJG-06-1437, 2008 WL 5989879, at *5 (D.Md. Jan. 9, 2008) (explaining why various constitutional claims are not viable in tax refund suit). As the court has already explained, "[t]he reasoning of the IRS in assessing penalties in Plaintiff's case is irrelevant to the outcome of this proceeding; clearly, its reasoning in granting relief in other cases is of no moment." Estate of Cederloff v. United States, No. DKC 08-2863, 2010 WL 157512, *2 (D.Md. Jan. 13, 2010). Regardless of the reasons for past IRS actions, the burden remains on Plaintiff to establish that the IRS imposed the penalty erroneously. Plaintiff has failed to carry that burden.
For the foregoing reasons, Defendant's motion for summary judgment will be granted. A separate Order will follow.
Deborah K. Chasanow
United States District Judge
1. Mr. Lowe subsequently requested an extension until October 31, 2000. Because the IRS had already granted an extension to November 15, it deemed this request to be superfluous.
2. If Mr. Lowe was confused about how to handle an estate tax return with incomplete information, one would have expected him to contact the IRS for help. He instead chose to ignore the IRS' explicit instructions and wait for eight months to pass.
3. Mr. Lowe did not raise this issue in his letters to the IRS seeking abatement of penalties. (Paper 1, Exs. 7 & 9). "[A] taxpayer may not maintain a suit for refund except upon the grounds specified in a claim previously and properly filed in accordance with the regulations." Safe Deposit & Trust Co. of Baltimore v. Magruder, 65 F.Supp. 783, 785 (D.Md. 1946); see also Muskat v. United States, 554 F.3d 183, 194 (1st Cir. 2009) (stating taxpayers are barred "from presenting claims in a tax refund suit that substantially vary the legal theories and factual bases set forth in the tax refund claim presented to the IRS") (quotations omitted). Because the Government does not argue this doctrine of variance, the court will nevertheless consider the Estate's reliance argument.
Previous Articles
Estate Requests to Value Tax Bill Denied
Estate Tax Credit Limits Applied
Deduction Denied for Deficient Appraisal
Securities on Margin Produce UBIT


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He is fabulous and his colours are so irridescent - so now we can sit back and enjoy the aquarium and watch the antics of the inhabitants.
The photos were taken on my phone but are still quite clear.
I had to take a photo of my clematis - my sister gave this to us as a present in our old house but it has taken to its new location like a duck to water and is really doing well. I am so pleased with it.


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SANTA CLARA, Calif. -- Ezekiel Elliott felt no different Sunday than in any other game this season.
He said he has not felt the burden of a potential six-game suspension. He said he did not gain any sense of relief when a temporary restraining order was granted last week that allowed him to play Sunday against the San Francisco 49ers.
"I put that all aside when I get with these guys," Elliott said. "These guys do a good job of giving me something else to think about, keeping me up no matter what is going on out there. I'm just happy to be out here and be able to play and go get another win."
Elliott said he expects to play next week against the Washington Redskins, but nobody knows if he will be able to play after that. It all will depend on what happens in a New York courtroom this week or next and if he is granted a preliminary injunction that will block the NFL's suspension for violating the personal conduct policy.
Sunday's performance was a reminder of what the Dallas Cowboys can be when everything with Elliott is right on the field.
For the most part, the first five games were a struggle for Elliott, although the nine-carry, 8-yard performance against the Denver Broncos in Week 2 stands as the outlier since he has rushed for at least 80 yards in every other game this season.
On Sunday, however, Elliott was at his best.
He ran 26 times for 147 yards and scored on runs of 1 yard and 25 yards. He also had a 72-yard touchdown catch to open the second half of the Cowboys' dominating 40-10 win.
"I think our offense, it's no secret that it starts with the run game and everything is set up off that," All-Pro right guard Zack Martin said. "So we were able to run the ball early and set up big plays with Dak [Prescott] rolling out and hitting some guys down the field. It was a good day on offense for us."
Actually, a really good day.
The Cowboys had 501 yards on offense, the most they have had in a game since the 2015 season finale. They have put up three straight games with at least 400 yards on offense. They have scored at least 30 points in three straight games for the first time since the final four games of the 2014 season.
The Cowboys' 265 yards on the ground were the most they have had in a game since a 294-yard effort against the then-St. Louis Rams on Oct. 23, 2011. DeMarco Murray ran for 253 yards that day.
Elliott was at the center of the Cowboys' attack Sunday.
"Really, the last few games it felt like we were getting our run game going," tight end Jason Witten said. "It just felt like he was so powerful after the contact, really getting stretched, good speed out of the backfield to attack outside. I felt like he was in the zone."
According to ESPN Stats & Information, Elliott was at his best before initial contact, picking up 104 yards, the second most he has had in a game in his career. He had 106 against the Tampa Bay Buccaneers in Week 15 last season.
That speaks to the offensive line's dominance. As does this: Running to the left, Elliott picked up 44 yards on seven carries. Up the middle, he had 45 yards on 10 carries. To the right, he had 58 yards on nine carries.
Wherever the Cowboys wanted to go, they went.
"We saw in the Packers game before the bye, the offense started clicking in the fourth quarter and the running game starting to open up," Elliott said. "We definitely carried that over to this game. We came out from play one and the O-line executed and did a great job of making creases for me to go out and run the ball."
Clearly, the Cowboys are getting better, but now the question turns back to a courtroom. While the coaches, line and teammates express confidence in Elliott's potential replacements -- Alfred Morris, Rod Smith and Darren McFadden -- none have the dynamic ability of Elliott.
Without the injunction, Elliott would be out until Dec. 17 if he can play this week against Washington.
The Cowboys' season hopes in a lot of ways are in the hands of judge Katherine Fallia. If she grants the injunction, then their hopes would be back on the legs of Elliott, and on Sunday he proved just how important he is to what the Cowboys want to do.
"I don't believe we've ever been negligent or anything in saying what Zeke means to our team. It will hurt us when we don't have Zeke, and so I don't like to think about playing ballgames without Zeke," owner and general manager Jerry Jones said. "On the other hand, we've got some good players there. But still, I don't need to be reminded. We don't need to be reminded. We have seen Zeke now throughout his entire career. He's an integral part of our team and would be an asset to anybody playing football."


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The fourth annual BSUDMA Gala was held on Saturday, February 3rd at the Crane Bay in downtown Indianapolis. This social fundraising event supporting Riley Hospital for Children provided attendees with the opportunity to donate and place bids on items available during the auction while hearing from doctors from Riley and participants in BSUDMA.
Our fourth annual BSUDMA Gala was so successful! We would like to thank all of our sponsors.


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EV Review: 2018 BMW i3
Anyone shopping for a premium electric car will find there's a huge gap between the entry-level mass-market cars like the Nissan LEAF or Chevy Bolt and the luxury models like the Tesla Model S. BMW looks to plug that gap with a redesign of their compact electric car, the BMW i3. Its previous design enjoyed limited success in previous years, managing just under 6,000 units sold in 2016. Sales were flat due to lackluster range, inconsistent battery life, and trouble building value in the product.
The 2018 BMW i3 has been retooled for better range and enhanced styling. While its basic electric engine makes the same power as the former BMW i3, you can expect a better battery reliability. The exterior styling gets a wider stance that results in more interior room. Some of BMW's best tech features are now found in the 2018 BMW i3, and that has the potential to differentiate it from the more value-driven options on the market.
Compared with others like it, the BMW i3 still has a shorter range, albeit still quite usable. And quick-charging options reduce the impact a low battery has on your travels. Hopefully, BMW can find widespread success with this second-generation i3.
Exterior Styling
Initial appearances don't look all that dramatic between the 2017 and 2018 BMW i3. The blue or gray-accented grille openings and body trim are still present, in typical EV fashion. A closer inspection tells a different story. The 2018 BMW i3 rides 10mm lower and has a wider stance, donning a marginally sportier look.
The BMW i3 still has the unusual window beltline, dipping low at the awkward rear doors, but that's forgivable because of the gloss black roof and accents, as well as sharp-looking 19-inch standard wheels and full LED headlights, are quite nice.
There's an all-new i3 for 2018 also, the BMW i3s, which takes on an even sportier appearance and receives 20-inch wheels. Adding $3,200 to the base price with little trade-off means it probably won't be the top seller in the i3 lineup, although it has some nice touches.
Fit and Finish Interior
Interior and technology are where the 2018 BMW i3 really shines. The front seats are extremely comfortable despite being thin-backed, wrapped in either a recycled-material fabric or full natural leather. The entry-level Deka World trim has plastic interior trim. While it's well done, the real wood trims in the Giga World and Tera World trims are far superior. As you can expect with every BMW, fit and finish is of the utmost quality. Sleek lines and simple-to-use features make it a dream to operate.
It's an advanced vehicle, no matter the trim you choose. Standard features include heated front seats, automatic climate control, Dynamic Cruise Control, Comfort Access keyless entry, and rain-sensing wipers. A heat pump makes the 2018 BMW i3 relevant even in cold climates.
Most buyers will opt for the Technology and Driving Assistant Package, adding navigation, Adaptive Cruise Control with Stop and Go, Active Driving Assistant, and ConnectedDrive Services. It adds $2,500 to the base price.
One feature that should be standard is a sunroof. Instead, it's offered as an add-on for $1,000. Apple CarPlay is also an additional cost, as is Harman Kardon premium sound. These are all things BMW should consider as standard features if they wish to maintain the 2018 BMW i3 as a premium or luxury vehicle.
Driving Experience
The 2018 BMW i3 could very well take you by surprise behind the wheel. There's more power than you'd initially imagine in a compact car like this. The equivalent of 170 horsepower is evident, and 184 lb.-ft. of torque is immediately available from a stop. That equates to a 0-to-60mph acceleration time of 7.2 seconds. It's no Tesla Model S, but that's more than enough for the everyday commuter.
What BMW has done very well in the second-gen i3 has to do with its handling. It rides extremely well, obviously aided with the 10mm lowered suspension and the steering feel is better than average for an electric car.
If you're looking for a bit more zip, the 2018 BMW i3s might be more your style. Its 181hp electric motor lowers 0-to-60mph acceleration time to 6.8 seconds. The all-battery range is slightly less, though.
Recharging the 2018 BMW i3 isn't an issue with the Level 2 charger. In just three hours, 90 miles of charge can be added at home with the BMW i Charging Station.
|Electric Range
|124 miles / 200 km
|Total Range
|124 miles / 200 km
|Time to Charge
|4.8 hours (Level 2)
|Electric Motor
|127 kW
|Battery Capacity
|33 kWh
|Top Speed
|93 mph / 150 km/h
|4 Years / 50,000 Miles or 80,000 Kms Comprehensive Warranty
8 Years / 100,000 Miles or 160,000 Kms EV Battery Warranty
The 2018 BMW i3 is geared toward the individual owner. With high-quality touches like real wood trim and a fairly decent range, it's definitely a sufficient EV for the typical electric car owner. It might be hard to justify the extra expense over an increasingly tough competition, however.
The range is slightly subpar. An extended-range model is offered, although it adds a gas engine to do so, defeating the point. If the all-electric range was 200 miles or more, the 2018 BMW i3 would be a force to be reckoned with.
Top Competitors
- 2018 Chevrolet Bolt EV
- 2018 Tesla Model 3
- 2018 Mitsubishi i-MiEV
- 2018 Nissan LEAF


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Want a Replacement Ketubah?
We often get calls from couples, who tell us, "Team Ketubah! Our Ketubah is great but not artistic, can you create a replacement Ketubah for us?" or "We want a new Ketubah for our anniversary, can you create one?" or "We don't even know where our original Ketubah is, can you create a replacement for us?"
The answer to all of these is... yes, yes, yes!!!
We can replace your Ketubah; we would love to; we do it all the time. For whatever your reason!
Do you want to replace our Ketubah? Just Ask!


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Hello lovelies
I thought I'd share with you my top tips for saving. I myself love reading post like these and knowing first hand the struggle of saving, I thought I'd fill you lot in on what I'm going to ditch spending that dosh that you don't need to.
Late last year myself and Conor moved home in order to save for our house. Even though we had been saving while renting but it just wasn't building up as fast as we wanted. Now I know moving back in with your parents isn't always an option for everyone, though findings show that more and more young couples are doing the same, though it can be testing at times for everyone. "Hey Mam & Dad" (winky face).
My tips aren't all about scrimping and saving every penny.. You can still enjoy your life… But on a budget.
CLOTHES. Anyone that knows me knows I'm a bit of a shopaholic. It wasn't until I was packing up to move that I noticed how much I wasted on clothes I was only wearing once. So my tip is to make sure you only buy items you really feel that you need. For instance I picked up a lovely red coulotte jumpsuit from RiverIsland. It was €60 but well worth it. I've worn it so many times. Dressed up dressed down, on hot days and layered up on cooler days. Plus because it was good quality it still looks new. That's another thing, just because it's cheap don't just buy it, think about it… Will it last you more than one wash. "You buy cheap you buy twice" Have you ever thought of doing a capsule wardrobe. There are so many sites with tips and tricks for achieving the ultimate paired down organised wardrobe.One other pointer would be, make use of what you already have. For me I'm loving mixing and matching things I never normally would. Search through the net for inspiration. Break the rules, go quirky & think outside the box, you could end up looking like the ultimate fashionista.
EATING OUT. I'm all for still enjoying myself and you'll prob see from my snap chat that I love to eat out. One great way of going out for a nice meal and drinks with friends would be to suggest somewhere that offers BYOB (bring your own bottle.) We did this recently were myself, Conor and two of our friends enjoyed a fab meal of tapas and brought our own drinks, I bought with me a bottle of Rosé for €11 saving me around €15 had I ordered a similar bottle from the drinks menu.
THE CINEMA. Another thing you may notice from my snap chat is that I LOVE going to the cinema.. but boy can it cost a pretty penny. My nearest cinema is Vue at Liffey Valley but what many people may not be aware of is that on Tuesdays all tickets are only €5 once you sign up for the special offer. That's a saving of €6 per ticket. Another tip for saving money heading to the cinema would be to bring your own supply of treats. Head to the shops to see if there are any offers on goodies such as the share bags of malteasers (my fave) Usually you can pick them up on special in the super market for just €2 rather than forking out a whopping €5.50 at the concession stand in the cinema. Also a lot of other cinemas have deals on so if you're a movie lover go check out what your picture house has to offer. I recently seen that the Odeon cinema in Naas had a monthly movie passes from just €19, plus if your mobile network is THREE, on their THREE PLUS app they have an offer for 2 tickets for €10.
LUNCH TIME. Why not pop to the shops and spend €30 on things for making your own lunch to bring to work saving you €40 if spending almost €10 per day on buying lunch out, plus bringing your lunch that you've prepared yourself will keep you on a straight and narrow if you're trying to eat healthy.
COUNT THE PENNIES. This one might sound a little trivial but it's such a simple yet easy way of building up some cash.. At the end of the day why not pop all your spare coins into a money-box. Conor does this, mainly because he has a wallet that doesn't the hold change. Every now and again he empties it out and there's always about €50 in it. Money we then use toward nights out, etc.
What do you guys think of this tips? Do you think they help you become a savy saver? I'd really be interested if any of you have any other suggestions or tips. Please share.
Happy saving
My snap chat username amandaswallace
If you've enjoyed this post you may likeHow to get mortgage approval ready.


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Because Sunday was sweltering we were feeling plain sluggish; taking Uber to meet Abigail, Jun (jo͞on) and Baipai (bī-pī) at Emporium seemed like a better idea than using an air conditioned, elevated train conveniently located three hundred yards away from our condo. I'm convinced there's a sinister Uber syndicate in Bangkok. Most every Uber vehicle we've ridden in this trip and past year have been the same make, model and color. Pristine beyond belief, adorned with multiple Buddhist amulets, alongside hand-strung fresh cut, white and marigold flowers dangling from each driver's rear view mirror.
Even I could drive through Bangkok's relentless traffic to Emporium from Saphan Khwai. I'd follow the elevated train overhead, hook a left at Victory Monument, five minutes past Siam Paragon reach Sukhumvit, bingo, we're there. Our driver's kooky rationale must've thought we'd prefer wasting time taking the not so scenic route. Bangkok wasn't planned on a grid; there's no apparent rhyme or reason, structures seemingly erupted, as shrapnel cropping up in every which direction. Shanty streets will suddenly become an elegant boulevard. Driving to any other destination lacking guidance by the elevated train isn't something I'd attempt. An overwhelming sense of monotony consumes me being driven through Bangkok. Traffic crawls, while the ambience remains indifferent; including sporadic jumbotrons that portray pale skin Thai actors and actresses in unrealistic utopian western imagery. After driving past Emporium on the divided roadway, I thought this silly driver using Thailand's left side driving lane would eventually find an opening to make a U-turn, double back and drop us off. Try communicating with a driver who doesn't speak the same language as you after he'd gone off course. Sign language usually works, yet if one person should be paying attention to his driving, using hands to communicate becomes that much more frustrating.
An outdoor escalator at the Phrom Phong train station is twenty-five yards, if that, from Emporium's entrance. Fortunately, we allowed ourselves an hour for what should've only eaten up twenty-five minutes. Many posh buildings here employ doormen who wear Captain Stubing garb straight off The Love Boat; two minor differences: these gents wear black patent leather oxfords and white gloves. Before a spotless glass and polished chrome door is opened for those entering, he'll give reverent salute, while clicking both heels; decorum not even experienced in ritzy Beverly Hills. Gliding upward past Dior, Fendi, and Givenchy on the interior escalator, somehow Captain Stubing, along with Emporium's frigid temperature made our ridiculous trip a faded memory.
Abigail, Jun and Baipai were waiting on the fourth floor at Starbucks, a short distance from The Davis, their go-to Bangkok hotel. Abigail chose Emporium to meet, where we'd then gather snacks for our picnic in King Rama IX Park, a thirty minute drive away on the outskirts of town.
I met Abigail cutting her hair fifteen or so years ago in San Francisco; she's since become the sister Jeanette never had. Abigail left the Bay Area thirteen years ago when famiglia di Schiavo were new global bedouins — venturing also into locations unknown. Deep within, Abigail felt another life was pulling her to Asia; started out in China, then Vietnam, eventually making Thailand home. Abigail studied Muay Thai boxing in Bangkok where she fell madly in love with Jun, who I call Champ. Jun became a professional Muay Thai boxer at (an unbelievable though true) eight years old, residing full time in the boxing training facility by age twelve, where Abigail and Baipai now also live. The training facility during non peak hours is about two hours west of Bangkok, in Tha Maka, Kanchanaburi, a rural town surrounded by lush vegetation, near an undisturbed river.
Abigail's skin is alabaster, a stark contrast to her Elvis jet-black long straight hair. She's from Great Britain, by way of Ottawa; both accents blend into a soothing voice which delivers measured prudence Abigail absorbs in Thailand's serene wats. Sitmonchai Muay Thai training facility currently instructs thirty students from around the world. Last April I met a Muay Thai student from Nutley, New Jersey, coincidentally, the same town my elusive father lived. Abigail coordinates the students local travel arrangements and manages Sitmonchai's daily operations — some students stay a week, others months.
Jun is approaching the twilight of his fighting career; his next bout is a title shot in Birmingham, England, six hard trained months away. Jun's palms are baby-smooth like an accountant's; his work over two decades required he wear gloves. Champ's fight weight is 54 kilos, he stands 167 cm; Jun's calves are bulging stones, obtained jogging ten kilometers a day on the balls of his feet. I patted Jun on his left shoulder/bicep area, thanking him for driving us; he is an incredible specimen of sculpted muscle. A year ago I asked Abigail about Jun's origin; his facial features don't appear quintessentially Thai. She explained Jun was certainly from the north of Thailand, yet chances are his ancestry could probably be traced back to Tibet. Hearing Tibet not only seemed obvious for Jun's eye-catching bone structure, but his centeredness; a laser focused balance no one I've ever been around before commanded.
Baipai is six, he'll be seven on March 29th. He uses Mom to address Abigail, a role she's taken great pride in since Baipai was eight months old. Jun is Baipai's biological father. Naturally, growing up around such mega testosterone, clever Baipai can ricochet in and out of sight as fast as his father's blistering roundhouse kick — one his opponent's never see coming.
Baipai's biological mother relinquished parental responsibility shortly after giving birth, yet refuses signing sole legal guardianship over to Jun. The biological mother's sustained obstinence created a complicated legal battle to secure Baipai's guardianship. Obtaining a P3 work visa (allowing foreign athletes to perform, teach or coach) for Jun has thus far been virtually impossible — Thailand does not want to lose him. Abigail has consulted legal counsel here; those lawyers were unsuccessful. Jeanette referred Abigail to a dear patron of ours in San Francisco, an immigration attorney we trust implicitly; the case drags on. Jun's earning potential as a private trainer abroad warrants one hundred dollars an hour; he can train up to three students simultaneously. Jun's income outside of Thailand could place this absolutely meant-to-be family in a pleasant upper tax bracket.
Six of us drooped exiting their car into noon's oven hot heat, sauntered across King Rama IX's rolling lawns, seeking reprieve from Bangkok's gauzy veiled sun. LouLou and Baipai played tag along the walk; Abigail and Jun GPSed our steps toward picnic esthetic bliss. We perhaps were the only park goers strolling without parasols. There weren't hoards of visitors, scarce more appropriately said. Those filtering through paths and fairy tale bridges were dressed in their Sunday best. Women opted for chiffon or lace, men, long sleeve button shirts, belted trousers and sensible walking shoes. If I were passing through Jardin du Luxembourg a hundred and forty years ago, according to the Impressionists, Parisian counterparts carried themselves in similar manner.
A sit-down catered wedding party of two hundred or more ly straight ahead; three jovial men recognized Jun, pleaded for his attention, then wouldn't let go. Momentarily continuing without Jun, Abigail said, "It happens all the time." I'd guess meandering through Central Park with Mike Tyson might draw that sort of attention too. About an hour after lunch we all got up to stretch, a mutual sign our picnic concluded. Retracing our paces through King Rama IX Park, we capsulized the afternoon conversation. In the distance between silent leaves, billowing from that wedding party's dj, we shared their song — a Satchmo classic, "What a Wonderful World." That well-known tune instantly heartened me, while watching our families continue to meld through thick and thin.