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DALLAS -- The Kings are staying in Sacramento, and Seattle will have to wait for another NBA franchise.
As for the ownership question that has kept the Kings in limbo for years, Commissioner David Stern wants it settled now.
League owners voted Wednesday to follow the recommendation of their relocation committee and reject an aggressive bid to move the Kings, and Stern promptly announced that he hoped to have a deal in place in 48 hours with a group that wants to buy the team from the Maloof brothers.
"And now we think that because the Maloofs have overall been very good for Sacramento and the Kings and the NBA, that they will be motivated to do something fast so that the franchise can get cracking," Stern said.
The 22-8 vote by the Board of Governors rejected a deal that would have sold a 65 per cent controlling interest at a total franchise valuation of $625 million to a Seattle group led by investor Chris Hansen, who boosted the offer twice after the NBA showed an unwillingness to relocate.
Now the Maloofs will try to complete a deal at Hansen's original price of $525 million -- still topping the NBA record of $450 million -- with a group put together by Sacramento Mayor Kevin Johnson, a former All-Star guard, and fronted by TIBCO software chairman Vivek Ranadive. The plan includes a new downtown arena.
"The committee decided -- didn't have any preconceived notions -- but looking at both evenly they said that the edge went to the incumbent, so that's the way it came out," Stern said.
The vote ended an emotional saga that has dragged on for nearly three years. Hansen wanted to move the franchise and rename it the SuperSonics, who left Seattle for Oklahoma City in 2008 and were renamed the Thunder.
Hansen said in a statement posted on his website that he hoped to pursue a minority ownership role with the Maloofs, but Ranadive said his partners "haven't really considered" the Maloofs maintaining a stake in the franchise.
Stern praised Hansen's proposal and said the NBA might consider expansion once a new TV deal is in place, but said "we don't have anything concrete."
"Our day will come, and when it does, it will just be that much sweeter for the struggle," Hansen said.
It's the second time since 2011 that the Maloof brothers have made plans that would have ended in relocation for the Kings. The first target was Anaheim, Calif., but Johnson convinced the NBA to give the city another chance to finance a new arena.
Johnson delivered on a promise for a plan for a new downtown arena with help from Stern, but the Maloofs backed out, saying it didn't make financial sense.
The Maloofs had another surprise when they announced a deal in January with Hansen's group, which includes Microsoft CEO Steve Ballmer and members of the Nordstrom department store family.
Johnson fought back again, this time lining up an ownership group led by Ranadive and getting the Sacramento City Council to approve a non-binding financing plan for a $447 million arena with a $258 million public subsidy.
"This is an ownership group that's played to win and kept us in the game, and put us in a situation where ultimately over the next couple days, if things go right, we can close this out and move to a new chapter in Sacramento," Johnson said.
The potential Sacramento ownership group also includes 24 Hour Fitness founder Mark Mastrov, former Facebook senior executive Chris Kelly and the Jacobs family that owns communications giant Qualcomm.
In a letter sent to the relocation and finance committees during its April 17 meeting, the Maloofs said they preferred to sell to the Seattle group and expressed discontent with Sacramento's bid, saying it fell "significantly short."
After Wednesday's vote, however, George Maloof denied that his family wasn't willing to sell to the Ranadive group and that the league was pressuring them to do so.
"It's been a fair process, a very fair process," Maloof said.
Hansen spent nearly two years working to get an arena plan approved by the city and county governments and spent more than $65 million buying land in Seattle's SoDo neighbourhood where the arena would be built. Hansen has a five-year memorandum of understanding with the city and county on the arena plan.
A small crowd at a Seattle restaurant was subdued as word spread that the franchise wasn't coming, while horns blared and cheers erupted from bars in Sacramento.
"In Kevin Johnson we trust," said season ticket holder Jim Amen, who wore the jersey of No. 16 Peja Stojakovic, the Kings' first-round draft pick in 1996. "This meant a lot to our city. It's not just about basketball, but about revitalizing our downtown."
About a dozen Sacramento supporters wearing Kings jerseys and "Small Market Big Heart" T-shirts waited most of the day in the Dallas hotel to hear what turned out to be good news. But Johnson didn't want to celebrate at the expense of a couple of men who showed up in green and gold Sonics gear.
"I went to Seattle," he said. "I played against those fans in that community. It's a great sports town, it's a great basketball community. And for them to come up a little short, especially with what happened in 2008 to have lost their team, that's devastating. That's why we fought so hard."
Now Johnson's group just has to finish the deal.
It was Canada's night at the NBA Draft as four players from north of the border were selected.
1. Andrew Wiggins - Cavaliers
8. Nik Stauskas - Kings
18. Tyler Ennis - Suns
45. Dwight Powell - Hornets
2014 NBA Draft Tracker
Follow the Raptors and Raptor play-by-play man Matt Devlin on Twitter! Check out the latest Tweets!
After drubbing Finland; is Team USA too confident? Will & Duane examine this, the Raptors at FIBA World Cup, Durant's Nike deal, WNBA Playoffs & more
Love for Wiggins is official! Is the future bright for Minny? DeMar DeRozan makes USMNT, Tim Leiweke steps down from Raptors & what's next for Kobe?
Love-Wiggins done deal? KD: The Real Reasons, what's next for USA Basketball, Becky Hammon breaks barriers & Naismith 2014 Hall of Fame Inductees


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ALEXANDRIA, La. (KALB News Channel 5) Local singer Ben Waites to perform free concert on Jan. 15.
A local singer in a wheel chair will perform at the First Presbyterian Church of Alexandria Jan. 15 at 6:15 p.m. The church is located at 357 Windemere Avenue, off of Highway 28 West, and the public is invited to attend.
Waites studied Music, Communications and Theater Arts, and graduated from Louisiana College in 2010. Ben recorded two CD's in Nashville, in a tribute to his grandfather's memory, and to revive Jim's Gospel Tones Quartet.
His grandfather, Jim Waites, who founded the musical group Gospel Tones Quartet, was Ben's inspiration to pursue a degree in music, due to his desire to spread the Gospel. Ben could not read music and is tone deaf, but he said "something clicked" when he figured out how to determine musical notes from colors that appeared in his head.
The concert will be followed by a light supper and is free to the public.

subset: commoncrawl


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Maxxon CS-230ST Inflatable Boat - Maxxon Inflatables
Product Families
MAXXON inflatable Sport boats are fast becoming the marketplace leader for the best quality boat at the most affordable price. Maxxon is proud to introduce the CS-230ST. These boats are light-weight, pratical and easily stowed in small places. These boats are excellent for lake fishing, or as a small tender. All Maxxon boats are made with 1,100 Denier, 36oz. PVC, with the underside double layered to 2,200. *Free Shipping applies to lower 48 United States only.
Standard Equipment
This product ships in 1 business day.
Add to Cart and enter your Postal Code to determine the shipping charges and estimated delivery date.
* Most products and orders leave our warehouse in 1 business day. However, select items may take more processing time. Alaska and Hawaii orders please add 1 additional warehouse processing day.
Standard Shipping Policies
Please be careful when ordering this product, it has limitations that differ from our General 30-day Return Policy. After all, we want you to be satisfied with your order so you'll return again and again as an iboats.com customer, and to also recommend us to your boating friends


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Cafe Rio Mexican Grill will open a location in Chantilly next weekend.
To celebrate its grand opening of its sixth East Coast location, Café Rio will donate $2,500 to Fairfax County Public Schools and $2,500 to Hope for The Warriors, a charity that helps grant wishes to active-duty military members and veterans.
Once opening, Café Rio will have Military Mondays, in which active service members can receive 25 percent off their purchase. Café Rio will also donate 25 cents for every burrito purchased.
The Chantilly opening will mark the 53rd Cafe Rio location to open. Cafe Rio was recently ranked the number one restaurant in the nation by Sandelman and received the Associates' 2011 Quick-Track Award for overall customer satisfaction.
The restaurant prides itself on the fresh quality of its food. Each location has no freezers or microwaves. The staff hand-squeezes limes each day, hand-scoops avocados and tortillas are made by hand in front of customers.
The new location in Chantilly will open at 13057 Lee Jackson Memorial Hwy.
Cafe Rio Mexican Grill, Inc. is headquarted in Salt Lake City, Utah and has been in business in 1997.


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To be honest, I was a little surprised to know that Craig was going to play in the World Series.
We haven't seen him in action since suffering that fracture in his foot back in early September. Craig seemed determined to get rehab done and over with so he can make it in time for the World Series, and that's exactly what he did.
I wouldn't doubt it if his injured right foot was one of many concerns when it came to his teammates, manager and training staff. Of course, Craig finished the game and went 1 for 4 with a single that got between both Dustin Pedroia and Stephen Drew.
After the game he spoke to reporters and said:
"I felt good to be out there, take some at-bats and be a part of a World Series. I'm going to be aggressive. I'd rather err on that side than be passive. It's just reading the situation for what it was." Allen Craig via MLB.com.
Craig will be in the lineup tonight in Game 2, more than likely at the designated hitters spot once again.


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Photo with 37 notes
D —> This is the brobot that I've constructed
D —> Presently, he's completed
D —> E%cept for his genitals
D —> I'm still working that part out with the model who originally posed for me
Behold, one of the many inhabitants of the Striderbot Stable. This older Brobot was created by a dead Equius, probably...
Hell yes. Now we can finally do that threesome I've been looking forward to. Those robo genitals better have a vibrate...
I'll talk to him. You, ah. You have my permission to sleep with him without me, if you prefer it.
D —> Confirm that possibility as definitive and you have my consent
D —> What manner of proposal
While I'm not yet going to ask why this was built, I'd like to offer that your work is exemplary. And handsome, though...


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Getty Images
Joakim Noah will take the court for the first time on Wednesday night against the Detroit Pistons in the Bulls fourth preseason game of the season and their first at the United Center.
Will Chicago Bulls fans finally get the opportunity to see the starting lineup that is expected to start the 2013-14 season when the team squares off with the Detroit Pistons on Wednesday night? According to an ESPN Chicago report, that could indeed be the case.
Joakim Noah as missed all three of Chicago's exhibition contests, but is expected to suit up and play in the preseason opener at the United Center Wednesday.
"I'm just really excited to be able to play," said Noah. "It's been awhile. I feel like we've been having a very solid training camp. It feels good to be home."
Derrick Rose is also expected to play against Detroit after sitting out the Wizards game on Saturday with knee soreness, and Tom Thibodeau will apparently look into playing him a little bit more than the 20 minute stretches he's played thus far.
"We'll see what he can handle," Thibodeau said of Rose's playing time. "We got to work him up to starter's minutes, but we'll see."
As for Noah and how much action he'll see, it doesn't matter to him. He's just happy to finally compete against opponents who aren't his teammates.
"You can do all the things on the sideline and running, but there's nothing that comes close to game-time conditioning. It's going to be hard, but I'm really excited to get on the court and give what I got."


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May 9, 2014
Weekly Roundup: Climate change, 'the green rush' and reinventing the Internet
Posted by: Nick Ayala - New York in North America
Read our roundups in magazine form on Flipboard, via the iOS and Android app or online; click here to find our magazine collection. -A major new U.S. report on climate change warns that "this is not some distant problem of the future. This is a problem that is affecting Americans right now." Gigaom's Katie Fehrenbacher […]


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Lafayette's principal says a student looked at a website with images of school violence.
Click here to read the full story.
© 2012 WTVQ-TV, LLC | Site Map | Terms of Use | Privacy Statement | FCC Compliance | Employment | Advertise on ABC36 | Contact Us
WTVQ.com supports children's privacy rights. All persons under the age of 13 MUST have parental permission to use this website and direct parental supervision is strongly recommended.


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BATON ROUGE -- The LSU men's basketball team resumed practice in preparation for its second meeting of the season with Texas A&M in a game scheduled for 7 p.m. Wednesday at the Pete Maravich Assembly Center.
Click here for the original story.
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Try our Advanced Book Search
Advanced Book Search
Search books by title, genre, publication month, publication year, and rating or search by any combination of these options (i.e. all Mysteries published in January 2001 with 4.5 rating).
If you want to search for a name or phase, include quotation marks around your search term (example: "Deborah Smith")
Visitor login is required to post a review and comment on the blog and other interactive features on the site. Use your same username and password to register for the RT Forums.
Genre: Historical Romance
Nicholas Drake has waited years to see Harry Dillard destroyed. Now that the man who ruined his life is gone, the only means to complete his revenge is to build a skyscraper on his late enemy's property. But one obstacle stands in his way: Eliot Sinclair, owner of the only house left to buy before he can build his skyscraper.
Eliot (Ellie) Sinclair cannot sell her home, no matter the price. If she does, the secret of her ignoble birth and clandestine work will be revealed and the people she has taken into her home, those lost souls she has saved, will be homeless. Ellie's honor demands she reject Nicholas' offer. But can she reject the man?
Nicholas is charming and dashing, handsome and arrogant, and Ellie sees behind his facade to the gentle man who cares for his young niece and is kind to her friend Jim. It is this man with whom she falls in love.
Nicholas feels something crack inside whenever he sees Ellie, as if his heart begins to melt. Yet the vagaries of fate drive them apart and it isn't until time has passed and he returns to New York to find Ellie married that Nicholas realizes the extent of his mistake.
Still fate has one more trick to play and this time, perhaps both Ellie and Nicholas will be able to withstand the ugly truth about her heritage and allow love to heal their hearts.
The emotional depth and exceptional storytelling in EMERALD RAIN lifts Linda Francis Lee into the ranks of the most eloquent writers of the genre. Like Megan Chance's The Portrait, Ms. Lee's story explores turn-of-the-century New York and New Yorkers with a keen, yet compassionate eye. This one's a winner! SENSUAL (Dec., 389 pp., $5.99)
Reviewed By: Kathe Robin
Publisher: Jove
Published: Dec 1996


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In other news...
Games Day this weekend. Are we excited yet? 10,000 people in one room, united by their love of Warhammer. Apparently, after last year, the NEC has insisted on crowd-control crash barriers to cope with the queues that form at my signing session. When I was told this, I thought they were joking. Then I felt very famous for about, oooh, ten seconds. Then I got over myself.
This week, Dan's been reading H.P. Lovecraft: Against The World, Against Life by Michel Houellebecq (which he believes is essential reading for any fan of Lovecraft OR fantasy fiction); he's been watching the final series of The West Wing (which he thinks is probably the TV show that all the other TV shows in the history of TV shows have been evolutionary steps towards): and he's been listening to Out Of State Plates by Fountains of Wayne (just plain good, and a brilliant cover of Hit Me Baby One More Time. Honestly).
They say truth is stranger than fiction. Here's proof. At Steve Irwin's funeral, they had the word CRIKEY spelled out as a floral tribute. You couldn't make that up.


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Help in sales
I finally published a small book of poems in November. It's a beautiful book and I'm very proud of the results. The problem is I haven't sold any. What is the solution to getting the book in the hands of people who like poems and books. I had friends and workmates look at it and everyone wants me to give them a copy no one seems to want to buy. Any advice is appreciated. The book is titled "Poetic Life" by Janine Storey. Take a look and ideas?
You need to actively market your book Janine, hardly anybody will stumble across it in the Blurb bookstore and buy one.
As a starter search the forums for "marketing", you will find many discussions on this topic including success stories and advice on ways of going about it.
Posted by
Jan 12, 2012 1:43am PDTPermalink
Thank Tony. I'll give it a look. I did have someone ask me where can I get your book, I said download it or order. Reply. I can download or buy it from where??? That's when I realized maybe people don't know where to find it. Thanks. So I'll research as you suggest. And market.
A few basic ideas- mention your book on your blog, facebook, twitter and other social media tools. Blurb does provide some great tools for that. Do be respectful of each media's rules and, perhaps more importantly, customs and practises. Most people who follow a personal twitter feed will unfollow when the adverTweets™ exceed 1 in 4. Clearly identified business accounts can be more aggressive.
Second- search the web for websites and blogs that discuss poetry (or any particular theme or subject you cover) to see if they would be interested in doing a review. Also see if there's a local paper/website that might cover it as a 'local story'. You should never (in my opinion) pay for a review other than the cost of sending a copy. There are a variety of web and print journals that will accept poetry submissions although more and more they want perviously-unpublished work.
I see that you only show a few pages in the preview- although I generally don't show all pages, I try and show a chunk of 'real content' so that people can get a sense of it.
Thanks again, great tips, I had more than half visible and people kept reading and telling me they wanted to read more, so I realized they were reading at will but with no further interest, so over time fewer and fewer pages were visible, might open up more pages this week. Thanks for the review tip too.
I commend to show always the whole book. Would you buy a book in a bookshop where they tell you you can leave only through the first 15 pages ?
Good point I'm thinking about that. Thanks, If I were in a book shop I would flip through and read a few sentences here and there. Then decide to buy. Very good point.
Why would anyone buy your book if they can flip through the entire thing in what amounts to an ebook format in the Blurb preview window?
Give people a taster, but if it's good enough for people to want to read it all (or even better, to have a copy on their bookshelf), don't sell yourself short by giving it all away in the preview.
Posted by
Feb 25, 2012 8:22am PDTPermalink
Thanks jayhawk appreciated this encouragement. I agree I shouldn't sell myself short, I love this book even though its mine, it really is a beautiful book internally and externally and people who've purchased it just say such nice things.
Janine, maybe you could put on this forum where we can find your web site. Take every opportunity. May even find a buyer here!
Posted by
Jun 27, 2012 4:42am PDTPermalink
Great idea David. Thanks. You and anyone can find the book by going to http://www.englshfashon.com/ and clicking on the link above the book, its a new site so be patient with me while I get it up and going over the next few months. I'm still figuring out which direction to go with it. Take a peek let me know what you think. Feel free to give ideas on the website even.
My experience is that sales of "real books" are not affected negative by online publishing or the book preview,quite opposite. Think of the very successful book version of weblogs (The satorialist or Ai Weiwei) I have only started recently to offer ebooks as well and sold some. I cannot say whether the book preview cannibalises the ebook. In theory that szenario seems very likely. I think it depends on the page count and the amount of text etc..
Thanks everyone for all the advice given. I've had such a great time with my first book. I've some people who've gone to the website I've set up and then asked me to get them the book since they didn't want to deal with getting it online. And so I have either given it to them or popped it in the mail as requested, everyone so far likes my book, I'm happy about that. The website seems to give people a chance to peruse it and get an idea of the books content. So though I'm just getting started with this I'm already planning my second book. Don't have any big sales to brag about but that's ok too,


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Find the Right School
Rhode Island Geography: The Land
Geography and Landforms of Rhode IslandFind an overview of Rhode Island geography, topography, geographic land area, and major rivers. Access Rhode Island almanac furnishing more details on the state geography, climate and weather, elevation, land area, bordering states, and other statistical data.
Because Rhode Island is comprised of a small crescent of land and a large number of islands, the sea has always been important to its development. Natural forces have also shaped its history. In particular, hurricanes like Carol in 1954, Diane in 1955, and Gloria in 1985 have caused millions of dollars of damage to coastal areas.
Much of Rhode Island is woodland; lowlands in the south and rolling hills in the north and the west.
Rhode Island is made up of these Physiographic Areas
Southern New England
The Southern New England physiographic area covers parts of northern New Jersey, southern New York including Long Island, the majority of Connecticut, all of Rhode Island, most of eastern Massachusetts, the southeastern corner of New Hampshire, and south-coastal Maine. This area has experienced the greatest amount of urbanization of any part of the Northeast, including the entire Boston-to-New York City corridor. Urbanization and associated human activities severely threaten remaining high-priority habitats, especially maritime marshes and dunes, relict grasslands, and mature deciduous forests. Forest fragmentation, which is not a major issue in most parts of the Northeast, is a severe factor threatening forest bird populations. Currently, urban land covers roughly one-third of the physiographic area, with an additional 25 % of the region in agricultural production, primarily in the Connecticut River Valley, eastern Long Island, and northern New Jersey. Remaining forests are a mixture of oak-hickory and other hardwoods, white pine-red pine forest, and pine-oak woodlands or barrens.
Rhode Island Landscape and Landforms:
Coastal Lowland
The Coastal Lowlands covers more than half of the mainland and the islands of Narragansett Bay. There are sandy beaches, salt ponds and lagoons west of Point Judith. Low, rounded slopes with few trees are to the east of Narragansett Bay. There are more rugged and forested woodlands to the west of Narragansett Bay.
Eastern New England Upland
Jerimoth Hill, the highest point in Rhode Island lies in the northwest corner of the state. This area is sometimes called the Western Rocky Upland because it is marked with rolling hills and higher elevations. This region rises from 200 feet above sea level ( east) to over 800 feet above sea level (northwest). There are many small lakes and ponds among the hills in this New England State.
US Geography
General characteristics
Forty-eight of the States are in the single region between Canada and Mexico; this group is referred to, with varying precision and formality, as the continental or contiguous United States, and as the Lower 48. Alaska, which is not included in the term contiguous United States, is at the northwestern end of North America, separated from the Lower 48 by Canada. The State of Hawaii is an archipelago in the Pacific Ocean. The capital city, Washington, District of Columbia, is a federal district located on land donated by the state of Maryland.
(Virginia had also donated land, but it was returned in 1847.) The United States also have overseas territories.


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The Amazon Curve: Metal Gear Solid: Peace WalkerBy Laura . June 8, 2010 . 2:51pm
What did the denizens of Amazon in Japan have to say about Snake's new tricks? Find out inside.
What did the denizens of Amazon in Japan have to say about Snake's new tricks? Find out inside.
Peace Walker's "T" rating is in contrast to nearly every other Metal Gear Solid "M." We decided to take a look at what the ESRB thought of the game.
Kojima Productions designed a handful of not secret Monster Hunter missions for Metal Gear Solid: Peace Walker. Fighting Rathalos is optional.
Peace Walker marches on as Capcom's Lost Planet 2 debuts in the #1 spot.
Inspired by Ishaan's Hexyz Force tweetview, I documented a single player session of Metal Gear Solid: Peace Walker over Twitter.
Sony is about to ramp up PSP promotion with a new series of TV commercials and Kevin Butler-like spokesperson.
In the absence of new releases, we check up on Metal Gear Solid: Peace Walker and see how it's holding up compared to MGS4. Meanwhile, a flood of older titles come back from the dead.
Capcom and Sanrio mentioned Hello Kitty items would be in Monster Hunter Journal: Poka Poka Felyne Village. At least one of the items is…
Sony and Konami have one more Metal Gear Solid: Peace Walker collaboration to announce, an actual Metal Gear Solid walkman.
Konami's partnership with t-shirt retailer Uniqlo goes beyond Japan.
Snake and Fisher both make their Japanese debuts in new games.
Konami knows Metal Gear Solid: Peace Walker will be one of their biggest titles this year. If Japan wasn't aware of that they are now.
The striking comic book style cutscenes drawn by Ashley Wood in Metal Gear Solid: Peace Walker have two surprises.
See what's inside the Metal Gear Solid: Peace Walker box.
Metal Gear Solid creator Hideo Kojima is packing up for another world tour. His first "stop" is Tokyo and if you visit Labi1 in Ikebukuro on April 29 you might get a gift.
Considering Peace Walker was once named "Metal Gear Solid 5," it's rather impressive that Kojima Productions were able to wrap up development within a single year's time.


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Le Shuttle
Eurotunnel Le Shuttle blog
Since the beginning of the Pets Travel Scheme in 2000, over 1 million dogs, cats and ferrets have travelled with Eurotunnel Le Shuttle. Your beloved pets stay with you in your vehicle, stretched out and snoring for the short crossing. Pet's Corner is designed to help you plan the purrfect holiday for you and your pets, with helpful travel tips and pet friendly places to visit and stay.
August 15, 2014
For the third year running we have been nominated in the 'Be Dog Friendly' awards, (previously known as the 'Open for Dogs' awards). This year Dog Friendly and The Kennel Club are looking to recognise the best dog friendly places and businesses throughout the UK.
Read More »
June 23, 2014
Travelling with your ferret can be an enjoyable experience for the whole family. We have teamed up with the Heart of England Ferret Association to bring you our top 10 tips to ensure your journey is stress free.
Read More »
June 12, 2014
Your four legged friends are in for a treat next time they visit our Pet Reception at the Charles Dickens terminal in Calais. They now have an even bigger exercise area to run around and stretch their paws.
Read More »
May 22, 2014
Well-travelled Penny is one of our oldest pet passengers. She has completely filled up one PET passport and is now making a start on her second.
Read More »
Our team is as passionate about pets as they are about travel, meet some of our staff's pet companions and hear about their animal antics.
Read More »
May 16, 2014
June is National Microchipping Month, an annual initiative that promotes the importance of chipping as a permanent identification for your pet. It's also essential if you plan to take your pet abroad on holiday with you.
Read More »
Don't worry, we won't share your details with anyone else.
©2014 Eurotunnel. All rights reserved.
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© 2011 Eurotunnel. All rights reserved.


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New Publications
January 2003 - NEW ISSUES
On Playing the Harp
Celebrated harp soloist and Telarc recording artist Yolanda Kondonassis has written a detailed and comprehensive treatise for harp players that will be a great boon to harpists at all levels of performance accomplishment. Kondonassis has divided her book into three broad sections. Part I: On Building the Foundation, covers all the basic techniques and issues involved in playing the harp from elbow, hand, wrist and finger positions to the art of practicing, pedal technique and special effects possible on the harp. Part II: On Strengthening and Conditioning, features exercises and etudes for strengthening the individual fingers, facility of pedal use, scales, arpeggios and much more. Part III: On Warming Up, has recommended stretching exercises for harpists and warm-ups designed for beginning, intermediate and advanced harpists. Throughout the book, there are photographs that demonstrate proper hand positions and copious musical examples. On Playing the Harp is the perfect A to Z compendium of material for developing the multifaceted art of playing this delightful and popular instrument.
The Carlos Salzedo Collection
No harpist in the 20th century has had a more significant impact on development of the instrument than Carlos Salzedo (1885-1961). Famed as a player and teacher, he was also a composer of note whose works reflect his French origins and great support for contemporary musical developments in the 1920s and 1930s. This collection contains many of the arrangements he published with Carl Fischer (folk songs and music by Handel, Haydn, Brahms and Anton Rubenstein) as well as his delightful Five Preludes. This is a collection all harpists will want to own and cherish.
Solos for Trumpet
Trumpet virtuoso and pedagogue Timothy Morrison has compiled one of the most comprehensive collections of solos for trumpet players ever published. A well-balanced mix of transcriptions from classical literature and solos originally written for the instrument, Solos for Trumpet has music from all periods of music. Many of the titles the collection contains are on State and Festival lists and the book covers performance levels from grade 2 through grade 5. Music by Bach, Bizet, Burke, Clarke, de Boeck, Dvorak, Fitzgerald, Handel, Saint Saens and many others is included plus such trumpet classics as The Carnival of Venice by Jean Baptiste Arban, Concert Piece by Giulio Alary and Rafael Mendez's sizzling transcription of the Habanera from Bizet's Carmen.
My First Barret/Niemann
The latest release in the My First Series, My First Barret/Niemann is an introduction to the essential elements of two famous Oboe methods, designed to help the developing student prepare for the technical and musical demands of these two well-known methods for oboe. The exercises, solos and duets adapted from Barret and Niemann methods will be a springboard to further study of the master texts and the literature for the instrument. As with other books in this series, great emphasis is placed on musical playing as well as developing technical facility. Four classic pieces (by Gossec, Haydn, Fauré and Bach) that are included reinforce this idea as well as the many exercises designed to promote technical growth. My First Barret/Niemann will work equally well in both group and individual teaching settings and is an invaluable tool for helping young oboists advance to the next level of playing proficiency.
Note: There are also My First… books available for Flute, Clarinet, Saxophone, Horn, Trumpet, Trombone and Tuba. Be sure to ask one of our sales representatives for the details.
More Themes for Therapy
More of the wonderfully inspiring musical materials that have made Themes for Therapy such a breakthrough resource for the therapeutic community are contained in this new book from the Nordoff-Robbins Center for Music Therapy. Clinically tested with clients who have diverse developmental needs, these pieces will serve very well in many individual and group situations.
VF4 - More Themes for Therapy - Ritholz/Robbins


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Reader Comments (Page 1 of 1)
Kakistocracy said...
I've always enjoyed Fire Mages being great in PvP provided no one tries to kill them. Being a Gnome can go a long way towards not being noticed (unfortunately, it may cause some people to give you higher priority on their kill list), and using PvE gear adds just a little more to the whole, I hope I don't get attacked motif.
Buenoexcellente said...
The funny thing is that right now, you actually have a better shot living through the melee train as Fire than as most other specs. If you get Death Gripped, make sure they eat Dragon's Breath. Kidney Shot? Trinket > Blast Wave > Dragon's Breath > Pyro.
Seriously the stun component of Dragon's Breath is amazing.


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Ridiculously photogenic Notre Dame RB Cam McDaniel appears on TODAY show (video)
Cam McDaniel, the Notre Dame Fighting Irish running back who became a viral sensation after an image of him appearing ridiculously photogenic after losing his helmet on a carry during a game against USC, made an appearance on the "TODAY" show on Friday, much to the joy of the female hosts of the morning show […]The post Ridiculously photogenic Notre Dame RB Cam McDaniel appears...
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Ridiculously photogenic Cam McDaniel appears on 'TODAY' show
Notre Dame Cam McDaniel is becoming a very, very popular guy right now. This week, a photo of him playing in last weekend's game against USC went viral. The picture wasn't of him making a spectacular catch or doing a hilarious touchdown celebration — no, Cam's helmet popped off on a play, and he happened to stare directly into a camera, which made him look ridiculously photogenic...
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Notre Dame RB Cam McDaniel's 'pose' inspires 'Ridiculously Photogenic' meme (Photos)
Notre Dame Fighting Irish junior running back Cam McDaniel was the team's leading rusher with 92 yards in last Saturday's 14-10 win over USC. However, thanks to a photo featuring McDaniel "posing" during a run after his helmet was taken off, McDaniel has become the latest Internet sensation. Therefore, we would be remiss if we did not pass along some results...
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Meet Photogenic Notre Dame RB Cam McDaniel's Fiancee Stephani Sterrett
Notre Dame running back Cam McDaniel made news this week when SB Nation blog One Foot Down uncovered a photo of him as…
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October 24, 2013 | Discuss
Sorry, girls. Charismatic Notre Dame running back Cam McDaniel is engaged.
Notre Dame running back Cam McDaniel has become the latest Domer to melt the internet thanks to this photo from the Irish's victory over USC last Saturday. The USC defense knocked McDaniel's helmet off, and out popped the kind of photo photographers would sacrifice their firstborn to Molloch to get. Of course, McDaniel has become popular with the ladies (and probably some...
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October 24, 2013 | Discuss
Notre Dame's Cam McDaniel is the Most Ridiculously Photogenic Player in College Football
Remember Cam McDaniel? He was the running back for the Fighting Irish that was rejected by the gauntlet machine at practice in rather hilarious fashion. The machine is meant to simulate running through traffic, but much like driving on a highway the traffic only goes one way. He took his new found infamy like a champ and laughed it off, but you know he had to be hoping for a chance...
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Picture perfect: McDaniel stays GQ
There was a moment during Notre Dame's 14-10 victory over USC last Saturday when Irish running back Cam McDaniel lost his helmet mid-carry. But rather than sporting the terrified expression we normally see from a de-helmeted player, McDaniel looked remarkably calm. Not to mention photogenic. The photo is startling similar to "Ridiculously Photogenic Guy" whose picture...
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Cam McDaniel is more photogenic than all of us
Abercrombie catalog or actual live action football shot? You might be surprised, but this is an actual shot from the Notre Dame/USC game from this past Saturday of Irish running back Cam McDaniel, taken by Jonathan Daniel at Getty. We've…Read more →
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Photo: Notre Dame Running Back Cam McDaniel Is Beyond Dreamy
Losing your helmet while getting tackled in a football game isn't usually a good thing. For Notre Dame running back Cam McDaniel, it might be the start to his modeling career. This photo is just unreal – via @SBNation. College football has its Ridiculously Photogenic Running Back: http://t.co/u3XD8zf3mR pic.twitter.com/xgrKS0Uo0s — SB Nation (@sbnation) October 23, 2013 Enter...
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Cam McDaniel Responds With Perfect Tweet About Running Backwards Through The Gauntlet
Yesterday, an embarrassing clip hit ESPN for Notre Dame's Cam McDaniel: the running back tried to run through the team's gauntlet machine, but found himself painfully stonewalled — he had tried running through it backwards. Of course, it was a simple mistake (he said the machines he used to use in Texas could be run through both ways) that drew a ton of laughs from fans. Today...
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Saab's 2003 9-3 is a sterling example of a small division within a very large company assuming control of its destiny. Challenged to develop a car to take on a very tough crowd, Saab responded with a magnificent effort. Up against the world's formidable array of premium compact sports sedans, this completely new Swede had to be more than just good. After my day-long drive in a pilot version of the car, it became clear that Saab has developed an extremely good car. Not only does this put a tasty new model in Saab showrooms later this year, it dispels fears that parent company General Motors would be nothing but detrimental to Saab's independence and distinctive qualities.
Based on GM's global "Epsilon" platform, which also forms the underpinnings of European Opels and GM models in the U.S., the 9-3 project began in 1998. According to Lars Olsson, Saab's director of technical development, except for certain critical "hard points" dictated by the chassis' layout, the 9-3 grew outward via totally clean sheets of paper-and continued to do so unsullied by Big Brother's meddling. Early development was purposely kept at a slow, measured pace, because the 9-3 would not be a mere "replacement" model in the Saab lineup; it would, stated Olsson, form the cornerstone for the very future of the company.
No pressure there. Just get the basic parameters perfect so that subsequent variants can be developed quickly and inexpensively. Just build a platform so good it can spawn an entire family of vehicles. And don't forget to retain your longtime, loyal buyers while attracting a bunch of new ones.
My first drive in the new 9-3, over the stretch of a long summer's day, was an introduction to new technology, but it was also my first exposure to the "new" Saab. I was immediately taken by the infectious spirit among the crowd of engineers and executives. Despite their reputation for taciturn behavior, the Swedes kept repeating the phrase "fun to drive"; and Kent Bovellan, technical project leader of the 9-3, even insisted I return in the winter, when the ice and snow would make the driving "really fun."
I had to settle for scattered showers during my drive, which slicked up the pavement a few times to no great effect on the car's excellent road manners. The new 9-3's wheelbase is longer by almost 3 in. and both tracks are wider, essential elements of a chassis that's far superior to its predecessor. Add to that a new body more than two times stiffer than the current 9-3's, and it means an outstanding base for suspension tuning.
One of the project's main goals was making the driver feel, at all times, in control. The employed technology includes a four-link rear suspension for increased lateral stiffness (better stability. grip) and longitudinal compliance (better ride); MacPherson strut front suspension, the lower A-arms mounted on a rubber-isolated subframe and the bushings tuned with high lateral stiffness for better directional control; a re-positioning of the steering rack for better feel and faster response to driver inputs; and Saab's "ReAxs" rear-wheel steering, essentially tuning of link bushings to allow a small amount of rear-wheel steer. During hard cornering each rear wheel turns slightly-measured in minutes of deflection-in the direction of the turn, which not only lends more stability during lateral loads but also helps balance the "feel" of the car.


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June 4, 2011
MMRF Newsflash from ASCO
The MMRF team is on-site at the American Society of Clinical Oncology (ASCO) Annual Meeting in Chicago and is pleased to share with you highlights from key sessions over the next 3 days. Today, the first data related to multiple myeloma was presented in a series of poster presentations focusing on new data for carfilzomib, a next-generation proteasome inhibitor that is being developed through a partnership with the Multiple Myeloma Research Consortium (MMRC); stem cell transplantation; and advances in personalized medicine.
Posters describing four studies of carfilzomib were presented today. In a phase II study, interim data were presented for 51 of 52 patients with relapsed and/or refractory MM treated with carfilzomib, Revlimid, and dexamethasone; 78% of patients responded and 48% achieved a very good partial response or better. The most common serious side effect was neutropenia, seen in 23% of patients. Peripheral neuropathy (PN) was not reported for this study; however, a poster by David Siegel describing long-term follow-up of an earlier study of a similar patient population treated with carfilzomib alone demonstrated a very low incidence of new or worsening PN. Notably, only 3 of 266 patients experienced severe PN, and no patient discontinued due to PN. Responses were promising and durable in the study, consistent with other studies of carfilzomib, regardless of patient risk factors. Several additional studies showed similar, promising results. A phase III study of Revlimid and dexamethasone ± carfilzomib is underway and will be described during ASCO's Trials in Progress poster session on Monday.
A poster presented by Mario Boccadoro from Italy described a phase III study of melphalan/prednisone/Revlimid (lenalidomide) (MPR) versus high-dose melphalan and autologous transplantation (MEL200) in patients with newly diagnosed multiple myeloma, all of whom initially received induction therapy with Revlimid and dexamethasone. Progression-free survival was significantly higher for the patients receiving MEL200; however, these patients also experienced significantly more serious side effects including neutropenia, thrombocytopenia, infections, and gastrointestinal events.
An interesting poster by Erica Campagnero and colleagues described an analysis of survival outcomes for elderly MM patients treated in 4 phase III trials conducted by the Eastern Cooperative Oncology Group (ECOG), representing 30 years of myeloma treatment, in order to examine survival outcomes for elderly MM patients. Similar analyses in the past have suggested that the survival improvements seen in MM have largely been limited to patients younger than 65 years; this analysis did see improved survival for patients over age 65, but the gains lagged behind younger patients. The authors emphasized the importance of understanding specific contributions to this difference.
Finally, a poster by Rafael Fonseca described a novel, automated tool for gene expression profiling, which allows for simultaneous analysis of multiple risk stratifications measures—an example of the ongoing research towards personalizing treatment for patients, based on biological factors that contribute to disease prognosis.
The MMRF symposium for physicians will be held later this evening, where a packed room of myeloma clinicians from around the world will hear from Chair Ken Anderson, as well as Herve Avet-L'oiseau, Sergio Giralt, Sundar Jagannath, David Roodman, and Jesus San Miguel.
Stay tuned for continued updates over the next couple of days as more data are presented!


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Do parents have a say in what schools teach their kids?
A new battle is shaping up as the federal courts increasingly rule against parental rights while state legislatures seem determined to give parents a choice
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Section 10
Onus is on assessee to prove that income qualifies for exemption - The onus of showing that a particular class of income is exempt from taxation lies on the assessee. To earn the exemption, the assessee has to establish that his case clearly and squarely falls within the ambit of the said provisions of the Act - H.E.H. Nizam's Religious Endowment Trust v. CIT [1966] 59 ITR 582 (SC)/CIT v. S.R.M. Ct. M. Thiruppani Trust [1982] 134 ITR 555 (Mad.)/Parimisetti Seetharamamma v. CIT [1963] 50 ITR 450 (AP).
The law is well-settled that it is for a person who claims exemption to establish it, and there is no reason why it should be otherwise when the exemption claimed is under the Income-tax Act. A person who claims the benefit of an exemption has to establish it - CIT v. Ramakrishna Deo [1959] 35 ITR 312 (SC).
Parliament has the competence to withdraw any exemption - If while legislating on a matter within its competence Parliament can grant an exemption, it is surely competent for it to withdraw that exemption in exercise of the self-same power - Madurai District Central Co-operative Bank Ltd. v. Third ITO [1975] 101 ITR 24 (SC).
Receipt by HUF members [Section 10(2)]
Amount must be received in position as member of HUF - If a person who is a member of a HUF receives an allowance not because he is such a member but wholly apart from that position, the exemption does not apply. It is only if the assessee has received the sum in question by virtue of his position as a member of the undivided family to which he claims to belong, that the application of section 14(1) of the 1922 [corresponding to section 10 (2) of the 1961 Act] Act is attracted - Maharaj Kumar of Vizianagaram, In re [1934] 2 ITR 186 (All.)/Vijayananda Galapati, Maharaj Kumar of Vizianagaram v. CIT 9 ITC 73 (All.).
Proper test is to see whether payment would cease on cessation of membership - The unfailing test for the applicability of section 14(1) of the 1922 Act [corresponding to section 10 (2) of the 1961 Act] is to determine whether the allowance would cease if the assessee ceased to be a member of the undivided family - CIT v. Smt. Chandramoni Pattamahadevi Rani Saheba [1946] 14 ITR 134 (Pat.).
Exemption is not related to assessment in HUF's hands - The exemption is in absolute terms, not qualified in any manner and not dependent on any conditions. Legally, therefore, what is to be determined is whether the sum assessed in the hands of the assessee can be so assessed or not, irrespective of the fact whether this sum has already been assessed elsewhere or not - Smt. Chanan Devi, In re [1944] 12 ITR 153 (Lahore).
Member must be entitled to demand partition or maintenance - Only those members of a HUF can claim exemption who either on partition would be entitled to demand a share or are entitled to maintenance under the Hindu law and who, therefore, might be said to have an interest in the joint income of the family - Kedar Narain Singh v. CIT [1938] 6 ITR 157 (All.).
Assessee must prove entitlement to receive amount - All that was required to be proved by the assessee at the time of the assessment in order to claim exemption under the above section was that the assessee-lady was receiving the sum in question in her capacity as a widow of the deceased coparcener of a HUF. If she proved that she was receiving the sum in that capacity or status, then she would be entitled to exemption under the section. She need not prove anything more. The argument that because of the disruption of the joint family (in 1923) the assessee could no longer claim herself to be member of a HUF could not be accepted - CIT v. Musammat Bhagwati [1947] 15 ITR 409 (PC).
Sub-partnership - A sub-partnership, which is in receipt of share of profit of a partner in main partnership, has to be deemed to be a partner in main partnership for limited purpose of section 10(2A) and will be entitled to exemption under section 10(2A) - Radha Krishna Jalan v. CIT [2007] 294 ITR 28/165 Taxman 538 (Gauhati).
Interest income of non-residents [Section 10(4)]
resident outside
Interest on deposit of foreign currency not covered by declaration - The foreign currency, for which no declarations under section 13 of FEMA had been produced by the respondent-assessee but only exchange vouchers issued by the exchange centres outside the country were produced, even if deposited in the NRE account cannot be said to be moneys standing to the credit of the respondent in the NRE account in accordance with the FEMA and the rules made thereunder and the income by way of interest on such moneys would not be exempt from inclusion in the total income of the respondent under section 10(4)(ii) - CIT v. Purshottam Khatri [2006] 155 Taxman 399 (MP).
Interest on FDR - Interest earned on FDR made out of money deposited in NR(E) Account is exempt under section 10(4)(ii) - CIT v. Asandas Khatri [2006] 152 Taxman 635/283 ITR 346/201 CTR 160 (MP).
Leave travel concession [Section 10(5)]
Employer must preserve evidence about correctness of leave travel concession availed by employee - An employer, discharging his statutory obligation under section 192, is not only required to satisfy himself that payment made by him to his employees in respect of leave travel concession is not taxable, as envisaged under section 10(5), but also has to preserve evidence in relation thereto so as to demonstrate and establish to the satisfaction of officer to whom return prescribed under section 206 has been filed that he has not neglected to discharge his statutory obligation of deducting tax at source - C.E.S.C. Ltd. v. ITO [2004] 134 Taxman 511 (Cal.).
Validity of rule 2B - Provisions of rule 2B(a) making difference between air travel charges and railway first class AC charges exigible to tax under the Act, are not ultra vires provision of section 10(5) - K.P. Harihara Kumar v. Union of India [2004] 270 ITR 194/[2005] 142 Taxman 64 (Ker.).
Gratuity [Section 10(10)]
Provision is not discriminatory - Section 10(10) and 10(10A) do not make a discrimination between Central and State Government employees on one hand and employees of statutory corporations and private sector, on other, and are, thus, not violative of article 14 - K. Gopalakrishnan v. CBDT [1994] 73 Taxman 220/206 ITR 183 (Mad.).
In cases not governed by section 10(10)(i) or 10(10)(ii), section 10(10)(iii) applies which excludes the gratuity amount up to rate of 15 days' wages for every year of completed service subject to a maximum in this regard. Therefore, the prescribed limit of gratuity which is to be excluded under section 10(10) is the same irrespective of whether it is paid under the 1972 Act or any other scheme and, therefore, the limit of 15 days wages for completed services, as prescribed under section 10(10)(iii), is not discriminatory and violative of article 14 - Gwalior Rayons Staff Association v. UOI [2006] 152 Taxman 520 (Ker.).
'Salary' includes dearness allowance and special allowance - Dearness allowance and special allowance must be treated as 'salary' for computing exemption on gratuity - Addl. CIT v. P. Krishna Kamat [1975] 99 ITR 74 (Ker.).
'Salary' need not be given a wide meaning - The expression 'salary' found in section 10(10) and 10(10AA) cannot be given a wider meaning than found in clause (h) of Rule 2 of Part A of the Fourth Schedule - K. Gopalakrishnan v. CBDT [1994] 206 ITR 183/73 Taxman 220 (Mad.).
'Completed years of service' means total service including that under former employers - The words 'each year of completed service' used in section 10(10) are not confined to completed years of service under one employer and have to be interpreted to mean an employee's total service under different employers including employers other than one from whose service he has retired, for purpose of calculation of period of years of his completed service, provided he was not paid gratuity by former employer - CIT v. P.M. Mehra [1993] 69 Taxman 110/201 ITR 930 (Bom.).
Re-employment under same employer under fresh contract will not militate against concept of gratuity - When an employee retires and earns gratuity and the same employer offers such employee a job under a fresh agreement and the new agreement provides for the payment of gratuity, that would, in no way, militate against the concept of gratuity if such gratuity is paid on the first retirement - CIT v. Smt. Savitaben N. Amin [1986] 157 ITR 135 (Guj.).
Gratuity received by LIC employees also qualifies for exemption - Gratuity received by an employee of the Life Insurance Corporation, in accordance with the Staff Regulations, is exempt - CIT v. B. Gopalakrishna Murthy [1971] 79 ITR 333 (AP).
Pension [Section 10(10A)]
Terminal benefit received on permanent absorption in public sector is also exempt - The terminal benefit received by a civil servant on his retirement from Government service and absorption in a public sector corporation under rule 37(1)(b) of the Central Civil Services (Pension) Rules, 1972, equal to twice the amount of the commuted value of one-third of his pension in addition to the lump sum amount under rule 37(1A) is exempt from tax under section 10(10A)(i) - C.K. Karunakaran v. Union of India [1981] 127 ITR 136 (Delhi).
Commuted pension - It cannot be said that entire commuted pension is not taxable; it is taxable subject to the provisions of section 10(10A)(iib) - CIT v. K.A. Narayan [2002] 124 Taxman 880/254 ITR 683 (Mad.).
Leave encashment [Section 10(10AA)]
'Retirement' includes resignation - What is relevant is 'retirement'; how it took place is immaterial for the purpose of this clause. It is, therefore, clear that if on retirement, even on resignation, by the employee, an employee gets any amount by way of leave encashment, section 10(10AA) would apply and the assessee will be entitled to the benefit of the said clause to the extent mentioned therein - CIT v. D.P. Malhotra [1997] 142 CTR (Bom.) 325/CIT v. R.J. Shahney [1986] 159 ITR 160 (Mad.).
Leave encashment while in service is not exempt - The words 'or otherwise' in section 10(10AA) must draw the restricted meaning qua the immediately preceding word 'superannuation which signifies an employee's severance of relationship with his employer in terms of the contract of employment. Therefore, the words 'or otherwise' will not cover cases where the assessee continues to be under the employment of the same employer and receives leave encashment receipt. Such a receipt will not be exempt from tax - CIT v. Ram Rattan Lal Verma [2005] 145 Taxman 256 (All.)/CIT v. Vijai Pal Singh [2005] 144 Taxman 504 (All.)/CIT v. Ashok Kumar Dixit [2005] 273 ITR 126 (All.).
Voluntary retirement, receipts on [Section 10(10C)]
Provision is not discriminatory - Under section 10(10C) there is no invidious distinction between public sector employees and private sector employees in the matter of taxation nor is it arbitrary and unintelligible amounting to hostile discrimination - Shashikant Laxman Kale v. Union of India [1990] 52 Taxman 352/185 ITR 104 (SC).
benefits - Terminal benefits
cannot be brought within scope of 'amount received' under section 10(10C)
- SAIL DSP VR Employees Association 1998 v. Union of
Relief under section 89 - Assessee is eligible to claim simultaneous benefit under section 10(10C) as well as section 89(1) in respect of compensation received under voluntary retirement scheme - CIT v. G.V. Venugopal [2005] 193 CTR (Mad.) 661.
Emphasis is on amount receivable and not on manner/method/mode of payment - The emphasis in rule 2BA is on the amount receivable on account of voluntary scheme which should not exceed the limits prescribed therein. It is not the intention of the legislature that every VRS framed by the companies must provide that an employee availing benefit of VRS would be paid an amount either equivalent to (1) three months salary for each completed year of service; or (2) salary at the time of retirement multiplied by the balance months of service left before the date of his retirement on superannuation. On construction of rule 2BA, it is difficult to hold that other manners/methods/modes of payment of amount in the VRS framed by the companies are forbidden.
Rule 2BA does not provide at all that the amount representing the lower of the two limits specified in clause (vi) of rule 2BA should be allowed under the VRS. The words 'does not exceed the amount equivalent to' preceding the two limits specified in rule 2BA(vi) do not suggest at all that the lower of the two limits specified therein, is allowable. The amount receivable by an employee on account of his voluntary retirement can be either of the aforesaid two amounts. However, the amount which will qualify for exemption under section 10(10C) will be up to Rs. 5,00,000 only - Arunkumar T. Makwana v. ITO [2006] 156 Taxman 429 (Guj.).
House rent allowance [Section 10(13A)]
Rule 2A is not ultra vires the Act - Rule 2A is in no way in conflict with the concept codified in section 15, 16 or 17. Section 17 specifically provides that the definition given for 'salary' and other concepts are limited for the purposes of sections 15 and 16. Therefore, there is no substance in the argument that rule 2A in any way runs counter to any provision of the Act - CIT v. H.V. Yazdi [1978] 114 ITR 14 (Cal.).
'Salary' does not include bonus - For purposes of section 10(13A) 'salary' does not include bonus - CIT v. B. Ghosal [1980] 125 ITR 744 (Ker.).
'Salary' does not include commission - 'Commission' is not salary for purpose of calculating extent of exemption - CIT v. H.V. Yazdi [1978] 114 ITR 14 (Cal.).
Allowance paid to employer in occupation own premises is not exempt - The house rent allowance paid to an assessee who is not in occupation of rented premises but his own, is not for reimbursing or meeting any amount paid or paid away or any amount that has gone out of his coffer as rent and, therefore, is not exempt from tax liability under section 10(13A) - Patil Vijaykumar v. Union of India [1985] 151 ITR 48 (Ker.), All India Lakshmi Commercial Bank Officers' Union v. Union of India [1984] 150 ITR 1 (Delhi), M. Krishna Murthy v. CIT [1985] 152 ITR 163 (AP)/CIT v. P.D. Singhania [2006] 156 Taxman 504 (All.).
Allowance received by retired High Court Judge on reappointment is not exempt - A retired judge of a High Court who has been appointed by the State Government or the Central Government to any post cannot be brought under the purview of the High Court Judges (Conditions of Service) Act, and he cannot therefore claim exemption from income-tax in respect of the house rent allowance received by him as an appointee to such post. With the retirement, a Chief Justice or judge of a High Court ceases to be the Chief Justice or a judge of a High Court, as the case may be, and his reappointment by the Government for any purpose or to any post would not revive his status as Chief Justice or judge of a High Court - Justice Challa Kondaiah (Decd.) v. CIT [2001] 252 ITR 854 (AP).
Interest income [Section 10(15)]
Diagnostic centre is not 'industrial undertaking' - The purpose of relief under section 10(15)(iv)(c) is obviously to permit industrial undertakings to engage with relief in the activity of manufacture or processing of goods even when such activity requires purchase of foreign machinery. A diagnostic centre, is, by no ordinary meaning of the words, an industrial undertaking merely by purchase of a machinery. The purpose of the relief nowhere appears to be the grant of any benefit for the rendering of any professional service - J.M.D. Medicare Ltd. v. Union of India [1996] 218 ITR 184 (Cal.).
Approval granted by RBI under FERA cannot be equated with approval by Government of India - To claim tax exemption under section 10(15)(iv), the applicant must have in its possession, either the approval granted by the ECD Division, Department of Economic Affairs, Ministry of Finance, on the basis of which he is required to approach the RBI for approval under the FERA or the approval granted by department of revenue depending upon the applicability of particular item of section 10(15)(iv). The approval granted by the RBI cannot be equated with the approval by the Government of India - Yu Bo Investment Co. (P.) Ltd. In re [2004] 139 Taxman 277/267 ITR 734 (AAR-New Delhi).
Interest on terminal benefits - Under the Income-tax Act, if any income is liable to be taxed, it is not open for High Court to issue a direction to employer (Government of India)/income-tax department not to levy income-tax on interest earned by assessees (employees) on their retirement/terminal benefits - R.K. Srivastava v. Union of India [2004] 141 Taxman 84 (Delhi).
Aircraft, payment to acquire aircraft on lease [Section 10(15A)]
for approval of lease agreement
- Rejection of application for approval of agreement by Central Government
without a speaking order is not justified - AFT Trust-Sub1 v.
Chairman, CBDT [2004] 192 CTR (
Scholarship [Section 10(16)]
Recipient can be Indian or foreigner; the whole amount need not be spent on education - If scholarship is paid only for meeting the cost of education, the fact that the recipient does not spend the whole amount towards education or that he is able to save something out of it would not detract from the character of the payment being one for scholarship. Again if scholarships are given for such a purpose, it cannot matter whether the recipient is of Indian origin or is of a foreign origin - CIT v. V.K. Balachandran [1984] 147 ITR 4 (Mad.).
Scholarship, even though income, is exempt only if it is granted to meet cost of education - The proper view to take on section 10(16) of the Act would be that scholarship, even though income in the hands of the scholar-recipient, would not be included in the taxable total income, if it was a scholarship granted to meet the cost of education - Dr. V. Mahadev v. CIT [1990] 51 Taxman 411/184 ITR 533 (Mad.).
Scholarship granted to meet education cost of children of employee is exempt - Where the company of which the assessee was an employee granted scholarships to the children of its employees solely at its discretion without any reference to the terms of employment of the employees, and the assessee's children had also received certain sum as scholarships from the company, even if the amounts were taken as having been paid to the assessee, they were amounts of scholarship and hence not liable to be included in the computation of the total income of the assessee within the meaning of section 10(16) - CIT v. M.N. Nadkarni [1986] 161 ITR 544 (Bom.).
Scholarship granted by employer to son of employee could not be treated as perquisite but would be exempt under section 10(16) - CIT v. B.L. Garg [2006] 155 Taxman 189 (All.).
Scholarship received abroad for study and research is exempt, even if it is taxable under foreign law - Where the assessee received a scholarship from a US hospital to aid his study and research and not for the services rendered, it was held that the scholarship would be exempt under section 10(16), even though it was partly taxable under the American law - A. Ratnakar Rao v. Addl. CIT [1981] 128 ITR 527 (Kar.).
Rewards [Section 10(17B)]
Reward to ITO - Reward received by assessee, an ITO, from Central Government in connection with Voluntary Disclosure Scheme for which separate approval by Central Government for exemption had not been given, would not be exempt under section 10(17B) - CIT v. J.C. Malhotra [1998] 230 ITR 361 (Delhi).
Local authority [Section 10(20)]
Major tests to be applied - The major tests for treating an authority as a 'local authority', which can be carved out from the decision in Union of India v. R.C. Jain AIR 1981 SC 951 and subsequent decisions are essentially as follows :
(i) The authority must have separate legal existence as corporate body with autonomous status.
(ii) Must function in a defined area and must ordinarily, wholly or partly, directly or indirectly be elected by the inhabitants of the area.
(iii) It performs governmental functions such as running a market, providing civic amenities, etc.
(iv) It must have power to raise funds for the furtherance of its activities and the fulfilment of its projects by levying taxes/fees; this may be in addition to money provided by Government. Control and management of the fund must vest with the authority - CIT v. Agricultural Marketing Produce Committee [2001] 250 ITR 369 (Delhi).
'Jurisdictional area' means the territorial limits- The expression 'its jurisdictional area' in section 4(3)(iii) of the 1922 Act [corresponding to section 10(20) of 1961 Act] means the territorial limits of a local authority and does not include the extended areas beyond those limits. Use of the words 'its own' is highly suggestive of the jurisdictional area being the same as the territorial limits - City Board v. CIT [1962] 46 ITR 1214 (All.).
State Transport Corporation is not a local authority - A State Transport Corporation is not a 'local authority' and is, therefore, not entitled to claim exemption of its income by virtue of section 10(20) - Calcutta State Transport Corpn. v. CIT [1996] 85 Taxman 402/219 ITR 515 (SC).
The status of the U.P. State Road Transport Corporation is not 'local authority' and as such the income derived by it from house property, capital gains, the business of supply of goods and services was not exempt to the extent provided in section 10(20) - U.P. State Road Transport Corpn. v. CIT [2006] 156 Taxman 501 (All.).
Income from melas and exhibition is also exempt - Income from melas and exhibition organised by the District Board through a committee constituted by it was exempt in the hands of the District Board under section 10(20) - CIT v. Krishi Udyog Evam Saurkusha Pradershini [1981] 128 ITR 214 (All.).
Market committee is a local authority - Market committee entrusted by Government with control and management of 'local fund' is a local authority - Budh Veerinaidu v. State of Andhra Pradesh [1983] 143 ITR 1021 (AP) (Appendix)/CIT v. Agricultural Market Committee [1983] 143 ITR 1020 (AP).
Agricultural Produce Marketing Committee is not a local authority for purposes of section 10(20) - Agricultural Produce Market Committee v. CIT [2006] 156 Taxman 286 (Delhi).
Forest Corporation - U.P. State Forest Corporation established for preservation of forest could not be treated as local authority merely because the Act which has created the Corporation has called it a local authority - CIT v. U.P. Forest Corpn. [1998] 97 Taxman 259/230 ITR 945 (SC).
Industrial Area Development Authority - Income of assessee-Industrial Area Development Authority constituted under Bihar Industrial Area Development Authority Act, 1974 to provide for planned development of industrial area, for promotion of industries and matters appurtenant thereto, is not exempt under section 10(20) - Adityapur Industrial Area Development Authority v. UOI [2006] 153 Taxman 107 (SC)
Scientific Research Associations [Section 10(21)]
Income need not be fully spent in relevant year - There is nothing in section 10(21) which requires that the income, to qualify for exemption, should be wholly spent in the relevant year itself without any accumulation - Dalmia Institute of Scientific & Industrial Research v. ITO [1979] 118 ITR 575 (Ori.).
University/Educational Institution [Section 10(22)]*
Conditions precedent for availing exemption - The conditions precedent for availing of exemption under section 10(22) are as follows :
(a) The educational institution must actually exist, and mere taking of steps would not be sufficient.
(b) The educational institution need not be affiliated to any university or Board; in fact a society need not itself be imparting education and it is enough if it runs some schools or colleges.
(c) The educational institution must exist solely for educational purposes and not for purposes of profit. But merely because there is a surplus, it cannot be said that the educational institution exists for profit.
(d) If an educational institution makes profit incidentally, for example, by publishing and selling text books, and such profits are to be applied only for the spread of education, it is entitled to exemption - CIT v. Delhi Kannada Education Society [2000] 246 ITR 731 (Delhi).
need not exist in India, but some educational activity must be carried on in
India - The basic
requirement of the section is the existence of "educational purpose" which, in
other words, means the imparting of education which has to be in India. A
university established in a foreign country is not excluded from the ambit of
section 10(22) in case it is imparting education in India or has some
educational activity in India. Where the assessee, though part of a foreign university,
was merely running a printing press in India for printing of educational books
and their sale, and there was no finding that the assessee was imparting any
education or had any educational activity in India, the assessee is not
entitled to claim exemption. Any other interpretation would be absurd and
manifestly unjust. The absence of the word "India" in this provision is
inconsequential. It has to be read into section 10(22) -
Eligibility must be evaluated every year - The availability of the exemption under section 10(22) should be evaluated each year, to find out whether the institution existed during the relevant year solely for educational purposes and not for the purposes of profit - Aditanar Educational Institution v. Addl. CIT [1997] 90 Taxman 528/224 ITR 310 (SC).
The question whether the educational institution existed solely for educational purposes and not for purposes of profit, is a question of fact and every year the Assessing Authority is entitled to examine the facts of the case as to whether during the assessment year in question the educational institution existed solely for educational purposes and not for the purposes of profit. Obviously, since the exemption from income-tax is granted only if such university or educational institution existed solely for education purposes and not otherwise, this enquiry independently is necessary for every assessment year, before allowing such exemption - Cosmopolitan Education Society v. CIT [2007] 162 Taxman 416 (Raj.).
Society running schools, colleges, etc., is an 'other educational institution' - An educational society or a trust or other similar body running an educational institution solely for educational purposes and not for the purpose of profit can be regarded as 'other educational institution' under section 10(22) - Aditanar Educational Institution v. Addl. CIT [1997] 90 Taxman 528/224 ITR 310 (SC).
An educational institution under section 10(22) is more than a body carrying on charitable activities in the field of education as contemplated by section 2(15) - The exemption is granted under section 10(22) to the income of a university or other 'educational institution'. The expression, 'educational institution', would, therefore, take colour from the preceding word, 'university'. Noscitur a sociis (a word is known by the company it keeps) is a well-settled rule of interpretation of a statute. A university is admittedly an educational institution set up for imparting formal education. Hence, applying the aforesaid rule of interpretation, the expression, 'other educational institution' would mean an institution imparting formal education in an organised and systematic training, where the institution would be accountable to some authority and where there would be teachers and the taught, the former having some degree of control over the latter. It is significant to note that while a trust holding property for the charitable purpose of education as defined by section 2(15) may also be an educational institution existing solely for the purpose of education, the two institutions cannot be treated as belonging to the same class. An institution may be carrying on educational activities as were being carried on by the assessee without imparting formal education and without being affiliated to or accountable to any authority. Such a trust can certainly be considered as qualifying for exemption under section 11(1)(a) read with section 2(15), but the term 'the educational institution' contemplated by section 10(22) is a narrower concept, though 'educational institution' and the educational activities are closely inter-connected. In section 11(1)(a) read with section 2(15) it is the activities which are in focus, whereas in section 10(22), both the institution and the activities are in focus. An educational institution under section 10(22) is, therefore, more than a body carrying on charitable activities in the field of education as contemplated by section 2(15) - Saurashtra Education Foundation v. CIT [2004] 141 Taxman 26 (Guj.).
Institutions must be accountable to some authority and must have control over taught - What section 10(22) contemplates is an institution imparting formal education, which institution is accountable to some authority and has control over the taught - Saurashtra Education Foundation v. CIT [2004] 141 Taxman 26 (Guj.).
Concept of education will encompass systematic dissemination of knowledge and training in specialised subject - Though in the context of the provision of section 10(22), the concept of education need not be given any wide or extended meaning, it surely would encompass systematic dissemination of knowledge and training in specialised subjects. It is not necessary to nail down the concept of education to a particular formula or to flow it only through a defined channel. Its progress lies in the acceptance of new ideas and development of appropriate means to reach them to the recipients - Gujarat State Co-operative Union v. CIT [1992] 195 ITR 279 (Guj.).
Conditions as stipulated in sections 11 and 13 are irrelevant - CIT v. Lagan Kala Upvan [2003] 259 ITR 489/126 Taxman 205 (Delhi).
Elements of normal schooling must exist - Though the words 'educational activities' are words of very wide amplitude, the element of imparting education to the students or element of normal schooling where there are teachers and the taught must be present so as to fall within the sweep of section 10(22) of the Act. Such an institution may, incidentally, take other activities for the benefit of students or in furtherance of their education - CIT v. Sorabji Nusserwanji Parekh [1993] 201 ITR 939 (Guj.).
There must be imparting of education by way of teaching or training - The basic requirement of section 10(22) [or 10(23C)] is the existence of educational purposes—that is imparting of education by way of teaching or training, etc. In the absence of such training activities, the provision is not applicable to any firm or corporation. Where the assessee had been doing only the activities of production, printing and publication and sale of books and other commercial activities, the assessee was not entitled to exemption - CIT v. Assam State Book Production and Publication Corporation Ltd. [2007] 288 ITR 352 (Gauhati).
to any university/Board is not a pre-requisite - It is not necessary that an educational institution
to be eligible for exemption under section 10(22) should be affiliated
to any university or any Board. - CIT v. Doon Foundation [1985] 154 ITR 208 (Cal.)/Addl. CIT
v. Aditanar Educational Institution [1979] 118 ITR 235 (Mad.)/CIT
Exemption cannot be denied merely because there is a surplus - After meeting the expenditure, if any surplus results incidentally from the activity lawfully carried on by the educational institution, it will not cease to be one existing solely for educational purposes, since the object is not one to make profit. The decisive or acid test is whether on an overall view of the matter the object is to make profit. In evaluating or appraising the above, one should also bear in mind the distinction/difference between the corpus, the objects and the powers of the concerned entity - Aditanar Educational Institution v. Addl. CIT [1997] 90 Taxman 528/224 ITR 310 (SC).
Merely taking steps for establishment of institution will not suffice - Since section 10(22) uses the expression 'existing solely for educational purposes', the actual existence of the educational institution is a pre-condition for the application of section 10(22) and the mere taking of steps for the establishment of the educational institution may not be sufficient to attract the exemption under section 10(22) - CIT v. Devi Educational Institution [1985] 153 ITR 571 (Mad.).
Person having multiple sources of income is entitled to exemption on any income from running an educational institution or university - A person may have income from different sources. But if a particular income is from an educational institution or a university which exists solely for educational purposes and not for purposes of profit, then that income would be entitled to exemption - Birla Vidhya Vihar Trust v. CIT [1982] 136 ITR 445 (Cal.).
Society extending financial assistance for educational purposes is not entitled to exemption – A society, which extended financial assistance to students for their educational purposes, would squarely and fairly fall under section 11 and not under section 10(22) - CIT v. Saraswath Poor Students Fund [1984] 150 ITR 142 (Ker.).
'Museum' is not an educational institution - Simply because certain persons may add something to their knowledge by visiting the museum, it cannot be said that the museum exists 'solely' for educational purposes. The emphasis in section 10(22) is on the word 'solely' - CIT v. Maharaja Sawai Mansinghji Museum Trust [1988] 169 ITR 379 (Raj.).
Income from any other source will also be exempt, if that income is used for educational purposes - If an institution exists solely for the purpose of education and it derives income from any other source and if that income is used only for the purpose of education, then it will come under section 10(22) - Brahmin Educational Society v. Asstt. CIT [1996] 89 Taxman 434 (Ker.).
Exemption for intervening assessment year cannot be denied merely because of minor discrepancies in the accounts of that year - Even if for assessment year in question there were minor contradictions or deviations in the accounts of the assessee, that by itself could not substantiate the allegation that the assessee did not exist solely for educational purposes or that it existed partly for a profit motive. The fact that the assessee had been granted exemption under section 10(22) since 1960 and even subsequent to the assessment year in question, was a factor that could not be easily overlooked. It was not possible to accept the view, in the absence of any cogent reason, that for one particular year merely on the basis of some discrepancy in the accounts of the assessee, its objects changed from educational purposes to making a profit. Therefore, the assessee's claim for exemption was to be allowed - Director of Income-tax [Exemption] v. Moti Bagh Mutual Aid Education [2007] 163 Taxman 490 (Delhi).
Hospitals/medical institutions [Section 10(22A)]*
Even if hospital is run on commercial lines, exemption is available if dominant purpose is philanthropic - Merely because the assessee is running the hospital on commercial lines, the assessee will not be disentitled to the exemption under section 10(22A). As long as the dominant purpose is a philanthropic one, the mere circumstance that the managing director or director got some advantage or exercised some patronage while running the institution, would not change the character of act being philanthropic - CIT v. Pulikkal Medical Foundation (P.) Ltd. [1994] 210 ITR 299/73 Taxman 402 (Ker.).
Admission of patients as in-patients is not a pre-requisite - The words 'the reception and treatment of persons. .......' used in section 10(22A) do not necessarily mean that the patients must be admitted and treated as in-patients in hospitals or there must be facilities for such treatment in the institution so as to claim the benefit of section 10(22A) - Mangilal Gotawat Charitable Trust v. CIT [1984] 150 ITR 682 (Kar.).
Some factors which do not affect exemption - The mere fact that (i) the activities are not restricted to free treatment of poor and needy only, (ii) the employees of the institution have not been guided by philanthropic motives, and (iii) the shares of the company running the hospitals are held by members of a single family, will not disentitle the hospital from the exemption under section 10(22A) - CIT v. Pulikkal Medical Foundation (P.) Ltd. [1994] 210 ITR 229 (Ker.).
Charitable trusts/institutions [Section 10(23C)]
Income must be applied only in
Ancillary and incidental objects are not barred - Section 10(24) does not lay down that the association must be formed wholly and exclusively for the purposes enumerated in that provision. An association registered under the Trade Unions Act, having other ancillary and incidental objects apart from the primary object of regulation between its members and their employees, is also entitled to exemption - CIT v. Calcutta Hydraulic Press Association [1980] 121 ITR 414 (Cal.).
Non-incurring of expenditure on specified object will entail denial of exemption - Where the association had sixteen objects, one of which was regulation of relationship between its members and their employers, and it was found that the association had not spent any part of its income on that object despite having sizeable income, the association would not be entitled to exemption, even though it was registered under the Trade Unions Act. - Indian Jute Mills Association v. CIT [1991] 55 Taxman 492 (Cal.).
Truck Owners' Union - Union of truck owners is not entitled to claim exemption of income as provided under section 10(24) even if it is duly registered under Trade Union Act, as the truck operators can neither be termed as employees nor can they be termed as employers, and as the union had been formed primarily to protect the interest of the truck owners - Sumerpur Truck Operators Union v. ITO [2002] 176 CTR (Raj.) 297.
Scheduled Tribes [Section 10(26)]
Provision is constitutionally valid - Section 10(26)(a) is constitutionally valid. The classification therein for the purpose of exemption from tax between income from a specified area and income from outside that specified area is not discriminatory and does not offend article 14 of the Constitution - ITO v. N. Takin Roy Rymbai [1976] 103 ITR 82 (SC).
Residing' does not mean permanent residence relatable to concept of 'domicile' - The word 'residing' occurring in section 10(26) cannot be given restricted interpretation confining the benefit to exemption only to the local members of the Scheduled Tribes. It cannot be held that the word 'residing' connotes permanent residence relatable to the concept of 'domicile'. The benefit of exemption is given to the members of the Scheduled Tribe for economic advancement of the tribal areas vis-a-vis financial benefit to the individuals. Therefore, a very casual or passing presence of a person would be incompatible with the legislative intent. A member of a Scheduled Tribe notified in any tribal areas as mentioned in the Table to paragraph 20 of the Sixth Schedule will be entitled to the benefit of exemption under section 10(26) provided - (a) he is residing in any other tribal area as described in the Table to paragraph 20; (b) the income which accrues to him must arise from any source in such area; (c) the tribe to which he belongs is also recognised as a Scheduled tribe in the other tribal area where he is residing in connection with his avocation - Smt. Dipti Doley Basumatary v. Union of India [2007] 163 Taxman 246/290 ITR 498 (Gauhati).
in specified area, as well as source of income being in that area, must be
satisfied - It cannot be said
that members of the Scheduled Tribes are entitled to the benefits of the
exemption even when they are working outside the specified areas. Similarly,
the exemption cannot be extend to income, the source of which lies outside the
specified area - J. Lalhmingliana v. Union of
Benefit is available even if income accrues to family - The benefit of exemption under section 10(26) would be available even in cases where the income accrues, not to an individual member of the Khasi Tribe, but to a family comprising such members - CIT v. Mahari & Sons [1992] 195 ITR 630 (Gauhati).
Income must originate from Sixth Schedule area - Income in respect of which exemption is claimed by virtue of section 10(26) must originate from a Sixth Schedule area - Utankamoni Chakma v. ITO [1989] 175 ITR 280/[1988] 41 Taxman 278 (Gauhati)/CIT v. A.M. Smt. Marbaniang [1993] 202 ITR 502/[1994] 73 Taxman 290 (Gauhati).
Regardless of the fact as to the place of payment in respect of timber sold or purchased out of a lease, such income must be held to have originated from the forest leased to the assessee, and if that forest is situated in a Sixth Schedule area, the assessee would be entitled to exemption on that income - Sing Killing v. ITO [2002] 255 ITR 444 (Gauhati).
Scheduled Tribes/Castes, Central/State financial bodies for promoting interests of [Section 10(26B)] - Income of assessee, State Forest Corporation, which was primarily formed with object to ameliorate suffering of tribal population of State of Arunachal Pradesh and for ushering concept of developmental activities in State, was entitled to exemption under section 10(26B) - Arunachal Pradesh Forest Corporation Ltd. v. Asstt. CIT [2007] 162 Taxman 277 (Gau.).
Spice/Tobacco Board [Section 10(29A)]
Retrospective effect of introduction of provisions of section 10(29A)(d) - In view of the provisions of section 10(29A)(d) introduced by the Finance Act, 1999, the assessee-Tobacco Board's income would become exempt from income-tax for any assessment year with effect from 1-4-1975 or the previous year in which the Board was constituted and the assessments already made would stand set aside by virtue of section 10(29A)(d) with retrospective effect, and the assessee will also be entitled to refund consequent to the retrospective amendment passed by Parliament - Tobacco Board v. CIT [2000] 243 ITR 4 (SC).
Tea manufacturer, subsidy to [Section 10(30)]
Scope of deduction - Since expression 'or for rejuvenation or consolidation of areas used for cultivation of tea' was inserted in section 10(30) by Finance Act, 1984 with effect from 1-4-1985, benefit of deduction in respect of rejuvenation subsidy granted by Tea Board to assessee would be available only from assessment year 1985-86 and not for assessment year 1984-85 - Kil Kotagiri Tea & Coffee Estate Co. Ltd. v. CIT [2000] 108 Taxman 125 (Ker.).


text:
6761 Washington Avenue has a Walk Score of 45 out of 100. This location is a Car-Dependent neighborhood so most errands require a car.
Nearby schools include Trocki Hebrew Academy Of Atlantic County, Kids' Choice Academy and Pleasantville Charter School for AC.
The closest grocery stores are Bonterra Market, Produce Junction Inc and Asia Supermarket.
Nearby coffee shops include Sam's Club and Dunkin' Donuts. Nearby restaurants include Thinkin Chick'n, Super Buffet and Golden Corral.


text:
A 36-year-old man has been convicted of helping kill another man with a hammer, sword and bayonet in Ramsey County.
A jury found Santana Valdez guilty Friday of two counts of second-degree murder.
According to testimony, Valdez, a methamphetamine dealer, and two others went to Andrew Braun's home in St. Paul to collect a drug debt on March 19.
They are accused of using a hammer, screwdriver, knife, bayonet and sword last March to kill the 38-year-old Braun and then leave him on his front porch. Valdez is accused of nearly severing Braun's arm with a sword.
The Star Tribune reports jurors also found aggravating factors that will allow the judge to give Valdez a longer sentence April 3.
The two co-defendants previously pleaded guilty.
Copyright 2013 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.
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text:
sake-bento • http://sakevisual.blogspot.com/
Maya's uncle is a caretaker of a small shrine in Japan. While visiting him, she winds up exchanging texts with a local boy named Takeshi. This is their story.
March 12, 2009 • Mystery, Visual Novel • 15 minutes • ages 13+ • more information and downloads...
Completely remade version of the original.
Release Date: Oct. 30, 2010
Platforms: Windows, Mac OS X, Linux
Engine: Ren'Py 6.11.1
2009 original edition.
Release Date: March 12, 2009
Platforms: Windows, Mac OS X, Linux
Engine: Ren'Py 6.8.1


text:
NEW ALBANY, IN (WAVE) - There was another twist on Tuesday in the investigation into New Albany murder suspect William Clyde Gibson. Police again searched his home on Woodbourne Drive.
[PREVIOUS STORY: Police reach out to other jurisdictions in Gibson case]
Gibson is charged with two murders. Investigators say he strangled long-time family friend Christine Whitis, 75, in April. He is also charged in the strangulation of Karen Hodella, 45, a woman he met at a bar. Hodella's body was found along the banks of the Ohio River in 2003.
Gibson is also suspected in the death of a third woman, Stephanie Kirk, 35. Police found Kirk's body buried in Gibson's backyard on Friday. She disappeared in March while walking to a bar. So far, no one is charged in Kirk's death.
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