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Crowe Horwath
By Christine R. List, CPA, and Monica J. Schmidt, CPA
Generally, a taxpayer is allowed to deduct wholly worthless debts and securities as capital losses, which are limited to the amount of the taxpayer's capital gains. Banks, however, can take an immediate ordinary loss deduction for wholly and partially worthless debt securities up to the amount charged off in the current year. In today's economy, though, many different types of organizations provide a wide variety of financial services, which places greater emphasis on which taxpayers qualify as "banks." The U.S. Tax Court recently weighed in on that question in a case that now has moved on to the Fifth Circuit Court of Appeals.
MoneyGram International provides consumers and financial institutions with payment services that the Tax Court described as "affordable, reliable, and convenient." Its business involves moving money through three main channels – money transfers, money orders, and payment processing services. In 2007, the company was the largest issuer of money orders in the United States.In 2008, MoneyGram undertook a recapitalization that included writing down or off a substantial volume of partially or wholly worthless asset-backed securities to comply with state regulatory guidelines following the global financial turmoil. As a result of the recapitalization, the company reported substantial losses related to its asset-backed securities portfolio on its 2007 and 2008 federal income tax returns. It claimed bad-debt deductions of about $524 million and $17 million in 2007 and 2008, respectively, based on the partial or complete worthlessness of "non-real-estate mortgage investment conduit" (non-REMIC) asset-backed securities. Treating the losses as capital losses wouldn't generate any current tax benefit for MoneyGram because it had no capital gains net income in those tax years against which it could offset the losses.The IRS agreed that the securities were "debts evidenced by a security" and therefore, if MoneyGram qualified as a bank under Section 581 of the Internal Revenue Code, it could claim bad-debt deductions rather than capital losses. Because it found that the company didn't qualify as a bank under the provision, the IRS disallowed the deductions. MoneyGram appealed to the Tax Court.
According to the Tax Court, an organization qualifies as a bank under Section 581 only if it meets the following three criteria:
The court disallowed the ordinary losses after determining that MoneyGram did not satisfy any of Section 581's requirements.The court determined that MoneyGram isn't a bank for purposes of the first requirement because the company doesn't display the "essential characteristics of a bank." The company, the court observed, doesn't receive deposits from the general public or hold funds "repayable to the depositors on demand or at a fixed time." Moreover, the company's business doesn't involve "the use of deposit funds for secured loans." MoneyGram is not chartered or regulated as a bank; it is a money services business (MSB), and federal banking regulations specifically exclude MSBs from the definition of "bank."The Tax Court also found that receiving deposits and making loans don't constitute "any meaningful part" of MoneyGram's business. Instead, the business involves moving its customers' money from point A to point B as quickly as possible. The funds it holds pending completion of that service aren't placed with it for safekeeping or held for any significant period of time. Money order customers explicitly are told that they aren't making deposits, and the funds appear on the company's financial statements as "payment service obligations," not "deposits." Furthermore, MSBs legally are prohibited from receiving deposits.As for making loans, the court said that for purposes of Section 581 a "loan" must be similar to a bank loan, which is memorialized by a loan instrument, is repayable with interest, and generally has a fixed, often lengthy repayment period. The court explained that the items MoneyGram characterized as "loans" consist primarily of amounts due to MoneyGram – classified as accounts receivable – that its agents hold temporarily under "delayed remittance agreements."Finally, MoneyGram isn't regulated as a bank by the Federal Reserve Board or other federal regulators but as an MSB. It's subject to regulations under Title 31 of the United States Code and regulations that cover "Money and Finance," while banks are regulated under Title 12 of the US Code and regulations that cover "Banks and Banking."
MoneyGram has filed an appeal with the Fifth Circuit Court. It argues that the IRS and Tax Court have erred by interpreting the definition of "bank" as narrower than Congress intended for purposes of claiming securities losses as ordinary losses. MoneyGram claims that Section 581 isn't limited to federally registered banks and that the company satisfies the deposits and loans requirements.
Organizations that provide financial services should take heed of the current Tax Court interpretation of the definition of "bank" for the purposes of taking bad-debt deductions for worthless securities – although the definition ultimately might be overturned on appeal. Note, too, that state definitions and treatment of worthless securities might vary.
Crowe Financial Services Tax Insights
Latest Information on Tax Issues Affecting Financial Services Companies
In accordance with applicable professional standards, some firm services may not be available to attest clients.
© 2018 Crowe Horwath LLP, an independent member of Crowe Horwath International.
As of June 1, 2016, the professionals of AbleBridge have joined Crowe Horwath LLP, a public accounting, consulting, and technology firm. We continue our focus on Microsoft Dynamics® CRM (now Dynamics 365) sales and implementation as well as innovative add-on products.
The personnel of SDGblue have joined Crowe Horwath LLP, a public accounting, consulting, and technology firm with a global risk consulting practice and offices around the world. This move provides SDGblue clients access to a broader range of products, services, and solutions, while expanding the Crowe cybersecurity risk management capabilities with a deeply specialized team.
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As of Oct. 30, 2017, the professionals of Rowbotham International have joined Crowe Horwath LLP, a public accounting, consulting, and technology firm. We continue our focus on domestic and international tax and audit compliance services, as well as advisory services.
The personnel of Tru8 Solutions LLC have joined Crowe Horwath LLP, a public accounting, consulting, and technology firm with a global risk consulting practice and offices around the world. This move provides Tru8 clients access to a broad range of products, services, and solutions, while deepening the Crowe GRC technology expertise to manage risk by better leveraging data and gaining more predictive insight.


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Regulators unable to expose corruption and reform the heads .. Abadi just statements to the media (details)
Said the Integrity Commission, the parliamentary member Salah al-Jubouri, Wednesday, that the regulators are unable to expose corruption heads, while noting that very weak prime minister in the detection of financial and administrative corruption files.
Jubouri said in a press statement, that 'there are files of public opinion related to the Central Bank invoices counterfeit and weapons detection of explosives and the deal Russian and materials ration card to the Ministry of Trade ', stressing that' all regulators accountable staff small degrees and is not accountable to steal Iraq's money bills forged billions of dollars'.
He said 'regulators unable to expose corruption warheads in Iraq' , noting that the 'reforms, Prime Minister Haider al-Abadi is only statements to the media does not affect the corrupt and the corrupt.
"He pointed out that' Abadi is very weak in his reforms to reveal financial and administrative corruption Files'.

subset: commoncrawl


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It seems, the issues we love most about showers may very well be problematic for pores and skin. The scorching, steamy water and stress from the showerhead are literally too harsh on your face, says Kat Burki, founding father of Kat Burki. The size of time you're in the bathe additionally issues. According to Emily Cunningham, co-founder and COO of True Moringa, showering in scorching water for an prolonged time period can go away pores and skin dry, broken and starved for the vitamins and oils it wants. Plus, it could dilate blood vessels and capillaries, inflicting redness. It's finest to maintain showers brief and use a extra reasonable water temperature, agrees Claire Zhao, co-founder and CEO of Amareta. (Bonus: Water payments ought to enhance together with pores and skin.)
Athena Hewett, esthetician and founding father of Monastery, at all times instructs her shoppers to clean their faces out of the bathe. She says scorching water strips the pure protecting barrier of pores and skin and dries it out. The more durable pores and skin in your physique can deal with warmth higher than your face, though it's nonetheless not the biggest. Using abrasive merchandise in the bathe, like scrubs, may also make your complexion worse.
All the consultants agree that it's best to keep away from placing your face immediately below the scorching water stream, regardless of how good it feels. But when you're not prepared to interrupt up together with your outdated routine, Hewett's trick is to use cleaning oil (attempt Monastery Rose Cleansing Oil, $39) proper earlier than getting into the bathe. Once inside, moist a washcloth and let it quiet down. Then, take away the cleaning oil with the lukewarm washcloth. The oils in the product will assist shield pores and skin from getting overly dry, so that you get the bathe expertise, however with out the hurt.
Cunningham's tip for cleaning in the bathe is to make use of lukewarm water and keep away from rinsing immediately in the water stream. Instead, attempt splashing pores and skin like in the sink. She additionally suggests washing your face earlier than your physique and following up with a mild toner and oil, reminiscent of True Moringa Face, Hair and Body Oil ($36), when out of the bathe.
Burki, nonetheless, says it's best to solely cleanse your face at the sink. Even if the water temperature is cooler in the bathe, there may be nonetheless potential for irritation from the stress.
"Caring for your skin doesn't have to be a full-on production, but it is good to treat your face with the extra attention it deserves," says Hewitt. "That means giving it its own separate washing routine instead of making it an afterthought."
[ Next: We Tracked Down the Best Face Washes for Every Single Skin Concern ]


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Dron Porn Downloader - How to Download Video from Dron Porn
|17 May 2017 by Letay Mccluree
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Part 2: Record Dron Porn videos with Video Capture Plugin
Part 3: Bulk or batch download Dron Porn videos (for 600+ supported sites)
Links to this tutorial:


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It is Magnolia liliflora nigra. A magnificently dark purple, flask-shaped flower, with a perfect bud form, emerging from the deliciously hairy protective covering (bract).
This is a plant which I salvaged from my Father's garden, in Canberra, as a sucker from the original plant which was growing in his garden. My own plant is now developing nicely, in its fourth year. It is over head height already, but it started out as a single stick about waist high (with a few roots attached when I lifted it, originally). I did not count the flowers today, but each of these shots is of a different flower, at a slightly later stage of development. So, it is flowering quite well for a relatively young plant.Click on the image to see the large-sized image, to enjoy these flowers.
- Colour
- texture
- form.
- No perfume, that's the only drawback.


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Rep. Dennis Kucinich (D-OH) just went to the floor of the House of Representatives and denounced President Obama's proposed Social Security benefit cut, saying that it would induce seniors into having to eat "cat food" to survive:
KUCINICH: Will Seniors be pushed off the a�?fiscal cliffa��? Social Security did not cause the deficit, but the White Housea��s plan to lower Social Security cost-of-living benefits could eventually reduce Seniorsa�� annual benefits by hundreds of dollars. The gimmick is called the a�?Chained Consumer Price Index.a�� The Chained C.P.I. works this way:A� As the cost-of-living goes up, seniors inevitably turn to cheaper alternatives.
a�?For example, if seniors usually eat steak but then cana��t afford its higher price, they can switch to something cheaper, like cat food- – and the cost-of-living calculation would be a�?chaineda�� to the cheaper item – -A� cat food. So, the less you pay for food the less benefits you get. The a�?chained CPIa�� benefit cut will chain aging seniors to a poverty of choices, a lower standard of living, with cheaper products.
a�?The chained CPI formula doesna��t take into account seniorsa�� rising health care costs. If it did benefits would go up. There is no justification to cut Social Security benefits. No to throwing seniors off the fiscal cliff.A� No to a Cat Food Christmas.a�?
Watch it:
We set up an ActBlue page to highlight and reward bold progressive members of Congress who are speaking out publicly today.A�Check them out and donate $3 to them here.
Click hereA�to pledge to hold any Democrat who agrees to a deal that cuts Social Security, Medicare, or Medicaid benefits accountable.
Click hereA�to call your Member of Congress and demand that they oppose this bad deal.


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5 Tips about Plumbing You Can Use Today in Bonita CA 91902
Your contribution could be further edited by our staff, and its publication is issue to our ultimate acceptance. Sadly, our editorial tactic will not be in a position to support all contributions.
To become qualified for a retired plumbing license, an individual have to keep an Lively Illinois plumbing license, be at least sixty two a long time old or bodily unable to accomplish the tasks of the licensed plumber, and voluntarily surrender their present Illinois plumbing license.
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Pedestrian struck, killed in Cabazon
Bonita Avenue, at this location ... 407-7511 or by email at [email protected] Banning Police Department's Gang Task Force took a couple of suspects into custody at gunpoint Wednesday afternoon at a home on S. Third Street in Banning, while serving ...
Cherry Valley man dies after being struck by 3 vehicles in Cabazon
California Highway Patrol officials said Thursday. The man, whose name has not been released, was walking south toward Bonita Avenue, just west of Poplar Street in an unincorporated area of Riverside County near Cabazon. According to a news release from ...
Body Found Floating in Bonita Cove Area of Mission Bay
The body of a possible drowning victim was found floating in Mission Bay Tuesday. The discovery at Bonita Cove in the southwestern reaches of the manmade harbor was reported shortly before 10:30 a.m., according to San Diego Police. Patrol personnel who ...
Body found floating in Bonita Cove at Mission Bay
SAN DIEGO (KGTV) - San Diego Police are investigating Tuesday the report of a woman's body found in the water at Bonita Cove in Mission Bay. A person walking on the beach found the remains of the woman about 10:20 a.m., San Diego Police Lt. Chris Sharp said.
VR Commences Drilling at Its Bonita Copper-Gold Porphyry, Nevada
These pipes are illustrated in a series of figures appended to this news release at www.vrr.ca/news: Commenting on the news today, VR's CEO Dr. Gunning stated: "The scale of the hydrothermal system at Bonita, and the size of the breccia pipe targets in ...


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On Christmas Morning, my sister-in-law (who is a trained chef and amaze-balls cook) posted a picture on Facebook of the Monkey Bread she made that morning... ever since then? I've been obsessed. I love the idea of Monkey Bread, and loved the idea that she used Grands Biscuits instead of making her own dough. (Although, I do make my own dough, and would totally use this recipe as an excellent alternative if I were making this the night before).
In the course of moving three times in the past four years, I inadvertently misplaced my bundt pan- which is a necessary ingredient to making Monkey Bread... so I've been creating my own version. One that doesn't require a bundt pan, but that tastes just as yummy, can be made the morning of, with minimal prep. It's an excellent copy (okapi bread... get it? My six year-olds helped me with that one).
1 cup white sugar
1 cup brown sugar
1 TBS cinnamon
3 cartons of biscuits (I use the ones from Trader Joe's)
3/4 cup of melted, salted butter
Preheat oven to 350. Generously butter a large baking dish, I used the one below, it's a 9x12.
In a gallon ziploc bag, combine the sugars and cinnamon.
Open all those biscuits up, and let them breathe for a minute or two.
Using kitchen shears, cut each biscuit into six equal pie sized pieces. The shears help to keep each piece separate, and make them easier to handle. (it also minimizes your work... if you were to pull the biscuits apart, you would need to roll each piece in order to create a piece that will draw in the sugars, and play nicely with the others).
Layer haphazardly, until the entire pan is full. It should be about 3-4 pieces deep all over.
Lest your worried about the copious amounts of sugar that go into this dish? You will be left with the amount below. You just need enough to make the coating process easy for you, and to ensure that there is enough of the mixture to coat each and every piece completely. If you don't want to waste it, it goes wonderfully well sprinkled on toast with butter (or earth's best, if you prefer).
Pour the melted butter over the entire pan, making sure to get a bit on all the exposed pieces of biscuit. Bake in the oven for 1 hour.
The typical monkey bread is dumped out onto a platter, allowing the butter to drip over all the place. I prefer to just cut into it as is, making the mess a little more minimal....however, if you were bringing this to a brunch, or serving for friends, that is exactly what you would do.
If you are choosing to prepare your own dough, I would prepare it the night before, rolling it into equal sized balls, and coating with the sugar mixture before the second rise, the placing it in the buttered dish, and allowing it to rise in the refrigerator over night.


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tag:blogger.com,1999:blog-7648138953741658085.post7280467600935695054..comments2012-02-01T14:11:54.571-05:00Comments on Operation Baby Bump: A sigh of relief and a wtf??Kayleikinshttp://firstname.lastname@example.com:blogger.com,1999:blog-7648138953741658085.post-42026494011724912532011-12-08T12:57:07.369-05:002011-12-08T12:57:07.369-05:00Wow, you sure have been through the ringer lately....Wow, you sure have been through the ringer lately. I'm so sorry it's been so crazy, and an emotional roller coaster, but I'm very glad that you and Alex are talking and are somewhat on the same page now. This is such tough stuff, getting two people to agree on a path is huge!

The anti-adoption community is scary strange! I'm an adoptee, and although things weren't perfect with my adoption, of course I'm thrilled that there is something called adoption! I don't get some of the feelings that people have, although I have to admit I'm strangely fascinated. My advice to you is stay as far away from those people as possible...Alexhttps://email@example.com


text: Company Information Company Name: Harney County Road Dept Brief Description: Harney County Road Dept is a U.S.A. company, located in Burns, Oregon. It belongs to Grading Contractors industry. Country: U.S.A. - United States State: OR - Oregon Click Here to Buy Oregon Business Directory Full Data City: Burns Address: 266 S Date Ave ZIP Code: 97720-2121 (97720) Industry Category SIC Code: 161103 SIC Description: Grading Contractors Buy Industry Company Data: Click Here to Buy Heavy construction other than buildings construction--contractors Industry Business Directory Full Data Contact Method Telephone: 5415736641, (541)573-6641 Fax: 5415736232, (541)573-6232 Web Address: www.co.harney.or.us Email: email@example.com Other Company Data: ‹ previous next › Online Map This is online map of the address 266 S Date Ave, Burns, Oregon, United States. You may use button to move and zoom in / out. The map information is for reference only. If you find 'Can Not Find' or error address, please submit another address using the form in the map, then search again. Loading, Please Wait... Input Address: Category: Burns, 161103 Log in to post comments


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Some of My Favorite Things
Caramel Apple-Almond Crepes
A great dish for dessert or breakfast, these filled crepes are quick and easy to make, full of wonderful flavor, and make any occasion special.
Choc Choc Cherry Chip Cake
"This is a very moist cake that I've made a lot for birthdays. Excellent chocolate cake."
Recipe Submitted by Anita.
1 box Duncan Hines Devils Food Deluxe II; cake mix
1 pint sour cream; -- OR --
1 can pie cherries (add this last)
1 package instant pudding (chocolate); 4 serving size
4 eggs
1/2 cup oil
1 cup water
1 6 oz package chocolate chips
Combine all ingredients listed in a bowl, except for the (pie cherries --OR-- sour cream), and the chocolate chips. Mix with electric mixer for two minutes until well blended. Then fold in the pie cherries and chocolate chips and mix until blended. Pour in greased Bundt pan. Bake at 350 degree for 50 minutes.
Anita runs the excellent
Anita's Recipe Oasis
which is chock full of great recipes just like this one. Many of the recipes are no-nonsense recipes that are quick and easy to prepare and are perfect for family dinners. Anita is the mother of four daughters and she includes many wonderful comments about her family and their opinion of the recipes in question which make
her site
a joy to visit.
All text, graphics, recipes, and articles copyright Perfect Entertaining 2001-2011, unless otherwise attributed.
Legal Disclaimer
Privacy Policy
. Please do not reprint or distribute any of the material on this website without permission. For reprint permission, advertising information, or for information about recipe or menu development,
contact me via our feedback form
. Thank you.


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Contact details
The Celts and Castles day tour brings you from Dublin towards the counties of Meath and Louth. The Tour is available Tuesday, Thursday, Saturday and Sunday from March to October.Pickup from AIB Bank on Upper O'Connell Street.
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text: hi. my boyfriend just told me about his secret and has given me some web sites to look up. i would really like to get a better understanding. I love my bear and it was so sad when he told me. and im the only person in his real world who knows. its a heavy secret to have when you dont really know what it is. and im new to computers too. and that dont help either ha ha


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When the sun shines or it rains - the exciting and the boring of my life.
Sunday, January 8, 2012
Rulers of the Roost
So I love Craigslist some more. I picked up these two roosters for free this morning. One of my friends has been sending links to my phone that he thinks I might be interested in so thats how I got these guys. They are 8 month old light brahmas a nice dual purpose breed. I will probably sell one of them. All in all they are beautiful roosters.
Handsome Guys
Meeting the Flock
Getting used to each other
Posted by
Isaiah Jenkins
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1 comment:
Jacque Dixon
January 8, 2012 at 6:13 PM
They are beautiful Isaiah. Very nice.
Great deal: free! lol
Love the hen and the turkey as well.
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Manufacturer's 1 year warranty.
Invest in an appliance you can rely on in the morning with the no-nonsense 2 Slice White Toaster from Elgento. Featuring a neutral, white gloss, wipe-clean exterior and a wealth of functionality, this toaster is a kitchen essential that looks good and will never let you down. Have your toast exactly how you like it with thanks to the variable browning control and easily reheat and defrost with the Defost/Reheat function. Anti-slip feet prevent worktop mishaps and a removable crumb tray makes for easy cleaning.
Manufacturer's 1 year warranty.
Extended Warranty: 1 Year. Valid only if item is registered within 28 days of receiving it.
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Write a review to be in with a chance of winning a £100 voucher.


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The Stern Cardiovascular Center, dedicated to exceptional patient care, offers a variety of tests and procedures that are used to diagnose and treat cardiac needs. If any of these tests are scheduled for you, your doctor or his/her assistant will notify you with your results. Please allow at least 5 business days for the complete review of your diagnostic tests. If you have not received notification within this time frame, please call your physician's nurse.
In-Patient services include the following:
Cardiac Catheterization
This test involves the insertion of a small tube into the blood vessel in an extremity with subsequent advancement to the cardiac structures to record pressures and inject dye.
PTCA - Stent
Percutaneous Transluminal Coronary Angioplasty is a technique for opening an artery with a catheter (tube) with a balloon device on the end of it. Sometimes a small coil called a stent is places as well to help keep the artery open.
EPS (Electrophysiology Study)
Is performed by placing small, temporary electrodes through the femoral (leg) vessel and advancing them inside the heart to evaluate the electrical system of the heart.
A technique performed sometimes in conjunction with EPS to eliminate abnormal heart rhythms.
1960 Union Avenue
Memphis, TN 38104
(901) 726-0555
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The Palayana Hua Hin
Featuring a sauna, a golf course and a rooftop terrace, The Palayana Hua Hin Hotel enjoys unique positioning close to mountains and lakes along with a college and a palace. Offering accommodation in a 5-story building, The Palayana Hua Hin Hotel has been hosting guests since 2008 and features art deco architecture.
Major Hua Hin sights, such as PlearnWan and Hutsadin Elephant Foundation are located nearby.
The property is close to a shopping mall, a market and boutiques.
This attractive hotel provides bright rooms equipped with cable TV, a laptop safe, a patio, a dining area and a closet. Guests will appreciate a sweeping view over the ocean from the rooms. Decorated in chic design, the rooms offer en suite bathrooms with a spa bathtub, a dryer and terry bathrobes as well as a dishwasher, a fridge and a kettle for self-catering.
Residents can have breakfast in the restaurant. The restaurant serves authentic dishes. Guests can enjoy coffee and refreshments as well as snacks and barbeque in the Kangsadan Bell bar. Serving a wide range of dishes, Luna Lanai Restaurant and Salas Pool Restaurant can be reached within 5 minutes' walk.
The venue offers dry cleaning, room service and newspaper service.
On-site children facilities feature babysitting, a mini club and a playroom. Volleyball, tennis and darts along with a gym, yoga classes and a fitness center ensure guests' active pastime.


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Imran Khan, the cricket hero and philanthropist, has become the darling of many TV talk shows as a politician with serious heft. Using this platform, he has been criticising the so-called status quo. In his line of fire have been the usual culprits, the PPP and PML-N. Both, according to him and his followers, have plundered the national wealth. To his followers, he is no less than a messiah in disguise who is ready to relieve
To read the entire article, please click on the link below:
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My family and I spent two nights at the Lima B&B and we all very much enjoyed our stay. The home and rooms are very nice, and the hosts are very friendly and accommodating. It's a short drive or bus ride into the town center...More
We arrived at Lima a couple hours earlier than the time I said we would be there. We were completely exhausted from a full day of hiking the cliffs and driving to Galway. We were welcomed right in. It was one of the most comfortable...More
It was very nice here in Lima. The hospitality was very good. We have a great time over here. We had a nice stay! A spacious and clean room, good brakfast and the B&B is located near the town centre. We had a great time!...More
I had arranged for a reservation for 2 rooms. Was told that Vouchers were accepted and was told that I had to give the Voucher #'s to hold the 2 rooms so I gave her the 2 voucher #'s and thought all was fine. Well...More
We are terribly sorry that you had a negative experience with your booking. On this particular day we were unavoidably late home due to a serious family emergency and assure you that this is not the norm for us.
Please note however that although...More
Stayed here recently, single room was tiny. No en suite, bathroom was separate. Near G Hotel and a 10/15minute walk to city centre, on a busy road with lots of traffic noise. Breakfast was served at a shared table, Did not enjoy my stay and...More
Hello There
We are sorry to hear that you didn't enjoy your stay. We do have a single room that is not en-suite and always advise guests of this when they book. The bathroom is across the hall and for the sole use for the...More
"Dont choose single room"


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Route from Jihlava to Plandry
The following map shows the route from Jihlava to Plandry.
For more detailed information about any of the places please click on the place name.
• Jihlava
• Plandry
Map optionsCurrent route: Jihlava -> Plandry
Show reverse route: Plandry -> Jihlava
DistanceRoute by foot
Please note: Some route options are not available.


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Acrylic Empty Cabinet for 115
This sturdy acrylic cabinet is the perfect storage solution for your DMC Pearl Cotton skeins article 115. The Acrylic Cabinet has 3 drawers containing the appropriate molded plastic drawer organizers for you to store your DMC Pearl Cotton thread. Brighten up your crafting room by letting the beautiful colors of DMC thread shine through. We promise smiles every time you glance at it.
*product is not included


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V.D. Misra, J.
(1) Mahesh Dass, Roshan Lal, Gopal Dass and Munshi Ram have been challenged under Section 147. 14, 149, 342, 307 and 302, Indian Penal Code by police-station Tilak Nagar for causing the death of Bodh Raj Chawla and causing injuries to Sham Sunder. It is alleged that at about 8 p.m. on October 7,1974 Bodh Raj Chawla and Sham Sunder were passing in front of house No. Wz 283 Vishnu Garden when they were surrounded by Raj Kishore, Roshan, Gopal Dass, Murari and Yawan Parkash Gupta. They started shouting that the two should be finished and started giving them lathi blows and forced them inside house No. Wz 283. Bodh Raj fell down and was dragged. When Sham Sunder started shouting for help he was threatened with a knife. Munshi Ram, who was sitting inside the room, had also given them a beating. Ram Partap, who had witnessed the incident, went to the police station and lodged the report. The injured were removed to the hospital where Bodh Raj succumbed to his injuries on October 8, 1974. All the accused except Munshi Ram were arrested on October 8, 1974. The police put in the chalan on December 7, 1974. These persons moved an application for bail and they were admitted to bail by Mr. N.L. Kakkar. Additional Sessions Judge, Delhi, by his order dated February 26, 1975. The ground for admitting them to bail was that the chalan had not been filed within sixty days as contemplated in section 167 of the Code of Criminal Procedure 1973. L.R. Chawla has moved this application for cancellation of the bail. The State also supports this application.
(2) Though Mahesh, Roshan, Yawan Parkash and Gopal Dass were arrested on October 8 1974, they were produced before the Magistrate for remand on October, 9, 1974. However, Raj Kishore and Murari who were arrested the same day (i.e. on October 8, 1974) were produced before the Magistrate for remand on October 8, l974. One of the questions raised before the lower court was whether the period during which an accused remains 'in police custody under section 57 of the Code is to be excluded from the period of 60 days mentioned in section 167. The lower court misinterpreted my judgment in Criminal Miscellaneous (Main) No. 25 of 1975, Radhey Sham and other v. The State, decided on February 20, 1975 and held that this period had to be included. In that case this question had not arisen and I had not given any finding. However this question specifically arose in Criminal Misc. (M) No. 91 of 1975, Tarsem Kumar v. State, decided on April 21, 1975, and I held that 'while computing the total period of sixty days, referred to in proviso (a) to sub-section (2) of section 167. the period of detention under section 57 of the Code has to be excluded.' In other words, the chalan was admittedly filed within sixty days as regards Mahesh, Roshan, Yawan Parkash and Gopal.
(3) Another question which has been raised before me is whether the day on which an accused is produced before the Magistrate for remand has to be included in computing the period of sixty days mentioned in section 167. Bawa Gurcharan Singh, learned counsel for the petitioner, contends that the first day 473 has to be excluded whereas the last day should be included. He cites various authorities :(...) I am afraid none of these authorities is relevant to the question raised before me.
(4) These decisions have been given on the basis of the terminology used in the statutes or orders of the Court. 'In the instant case no such terminology has been used. In fact, section 167 of the Code does not provide any method for calculating the period of sixty days.
(5) After a person is arrested, the police can keep him in custody for a limited period under section 57 of the Code. Thereafter, the accused has to be produced before a Magistrate for remand under section 167 of the Code. Where the Magistrate decides to grant the remand, the custody thereafter is under orders of the Magistrate. The custody under this (section cannot be granted for a period 'exceeding sixty days.' A calendar day as a unit of time is the interval from one midnight to another. It is not correct to take into consideration fractions of two days to make up one day. Thus the day on which the custody is granted cannot be excluded.
(6) Since Raj Kishore and Murari were produced before the Magistrate on October 8, 1974 when their further detention was authorised by the Magistrate under section 167(2), 8th of October has to be included while computing the period of sixty days. Thus the chalan filed on December 7, 1974 against them was obviously filed beyond a total period of sixty days and they were entitled to be released , on bail.
(7) Though I have held that the lower court was not justified in admitting Mahesh, Roshan, Yawan Parkash and Gopal Dass to bail on the ground that the chalan against them was filed beyond a total period of sixty days, yet Mr. Chitkara their learned counsel, was allowed to address me on facts to make out a case for allowing them to remain on bail. Mr. Chitkara submits that Mahesh is not named in the first information report. I find that Snam Sunder, who has lived to tell the tale, also does not name Mahesh as one of the assailants. In my judgment he should be allowed to remain on bail. It is also contended that Roshan Lal is not named by Sham Sunder as one of his assailants and so he should be allowed to remain on bail. I find that he has been named in the First Information Report as one of the persons who had surrounded the deceased and the injured and were instigating to kill them. His presence and the part played by him is, thereforee, prima facie established.
(8) The result is that the petition is partly accepted, the bails granted to Roshan Lal, Yawan Parkash and Gopal Dass are cancelled and they are directed to surrender to their bails.


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By Kayla Hancock – Reclaiming Your Body: Healing from Trauma and Awakening to Your Body's Wisdom by Suzanne Scurlock-Durana (New World Library, $16.95, Paperback) Our bodies hold so much emotion, wisdom, and even trauma. Unfortunately, many of us have become disconnected from our bodies, disabled from connecting with the helpful …Read More »
Home / Tag Archives: Shamanic Healing
COMMUNITY HAPPENINGS – January 2017
Curvy Goddess Yoga Class with Shannon Chada JANUARY 10, 17, 24, 31 TUESDAYS 7:00 PM Explore your Goddess-self in a safe & loving environment to practice yoga and inward kindness. Using our breath, movement, and awareness we invite the intention of creating a more positive relationship with ourselves and our …Read More »


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N.U. Beg, J.
1. The short question that arises in this writ petition is as to how far the definition of 'sale' in Section 2(h) of the U. P. Sales-tax Act, 1948 (U. P. Act No. XV of 1948), hereinafter called the Act, was ultra vires the Provincial Legislature. The petitioner in the writ petition is Sri Pratap Chand, a partner of the firm Messrs. Purshottam Das and Sons, Aminabad, LucKnow. He has been assessed to a turnover of Rs. 25,000/- for the year 1958-59 for the purpose of payment of sales tax under the Act by an order of Sri L.S. Kotwall, Sales-tax Officer III, Lucknow, dated the 25th September, 1961. The petitioner has prayed for a writ of certiorari quashing the order dated the 25th September, 1961, as well as for a writ of mandamus directing the Sales-tax Officer not to assess the petitioner in respect of the transactions which form the basis of the turnover.
The modus operandi followed by the petitioner in respect of the transactions which have been made the subject-matter of the sales-tax was that various dealers used to supply gold ornaments to him, and, in lieu thereof, he used to give an equivalent weight of gold bullion of identical weight, he also paid some amount as labour charges. In the present case the assessment of the petitioner on the amount of Rs. 25,000/- is based on an estimated turnover of gold bullion at two hundred tolas for the period under assessment. In his order the Sales-tax Officer has stated as follows:
'Purchases on Badlai System were admitted to have been made. In such transactions it has been held by the Judge (Revisions) that bullion given in exchange of purchase of ornaments is a sale.'
Following the above view of the Judge (Revisions) the Sales-tax Officer has passed the aforementioned order assessing the, petitioner on a turnover of Rs. 25,000/-. Dissatisfied with the said order the petitioner has filed the present writ petition with the abovementioned prayers. The opposite party No. 1 in the writ petition is the State of Uttar Pradesh, and the opposite party No. 2 is the Sales-tax Officer (3) Lucknow.
2. Before me the learned counsel for the petitioner has argued that in assessing the petitioner to sales tax on such transactions the Sales-tax Officer has applied the definition of 'Sale' as given in Section 2 (h) of the Act Section 2 (h) of the Act defines 'Sale' as follows:-
'Sale' means, within its grammatical variations and cognate expressions, any transfer of property in goods for cash, deferred payment or other valuable consideration but does not include a mortgage, hypothecation, charge or pledge.' (Explanations omitted)
The present case is not one of transfer of property in goods for cash nor is it a case of deferred payment. If at all, it is a transfer of goods for 'other valuable consideration'. So far as the addition of the words 'or other valuable consideration' in the above definition is concerned the contention of the learned counsel for the petitioner is that it was ultra vires the Provincial Legislature. The Act was passed by the Provincial Legislature in the year 1948, and the relevant entry under which the Legislature was empowered to enact this legislation is contained in item No. 48 of List II in the Seventh Schedule of the Government of India Act, 1935. The said entry authorises the Provincial Legislature to levy 'taxes on the sale of goods and on advertisements'. The argument of the learned counsel for the petitioner is that in the above entry the term 'sale of goods' is used in a restricted sense to cover only such sales as are made for monetary consideration.
Having heard the learned counsel for the parties I am of the opinion that there is force in this argument. The Government of India Act, 1935, was enacted by the Parliament of England. It was the work of English draftsman. It is therefore, natural to presume that the term 'sale' in entry No. 48 of List II of the Seventh Schedule was used in the same sense as was conveyed by it in English law. The law governing the sale of goods in England is contained in the Sale of Goods Act, 56 and 57 Vict. c. 71 which was passed in 1893. Sub-section (1) of Section 1 of the said Act states:
'A contract of sale of goods is a contract whereby the seller transfers or agrees to transfer the property In goods to the buyer for a money consideration, calledthe price. There may be a contract of sale between onepart owner and another.'
The above definition of the term 'sale' in English law gives a restricted meaning to it. Only such transactions of transfer of goods which are in lieu of money consideration are entitled to be termed 'sale'. If, therefore, the transfer of goods takes place for any other valuable consideration, i.e. consideration other than monetary consideration, it would not be a sale within the meaning of the term as used in English law.
3. The Indian Sale of Goods Act which is of the year 1930 appears to be substantially a reproduction of the above definition of 'sale' in the English law. Section 4(1) of the Indian Sale of Goods Act lays down:
'A contract of sale of goods is a contract whereby the seller transfers or agrees to transfer the property in goods to the buyer for a price. There may be a contract of sale between one part-owner and another.'
Section 4(3) of the Indian Sale of Goods Act provides as follows:
'Where under a contract of sale the property in the goods is transferred from the seller to the buyer, the contract is called a sale, but where the transfer of the property in the goods is to take place at a future time or subject to some condition thereafter to be fulfilled, the contract is called an agreement to sell.'
The term 'price' is defined in Section 2(1) of the Indian Sale of Goods Act as follows:
'Price' means the money consideration for a sale of goods'.
Thus both according to the English as well as the Indian law, as existing in 1935, when the Government of India Act was promulgated, the expression 'sale of goods' was confined only to such transactions as were effected for monetary consideration. Transactions for other valuable consideration were not included within the definition of the said expression either under the English law or under the Indian Law. In this context the expression 'sale of goods' used in entry No. 48 of List I! in the seventh Schedule appended to the Government of India Act, 1935 should be interpreted to cover only such transactions of transfer of goods as are effected for money consideration, and not for any other valuable consideration.
4. The above view would find support from the case of State of Madras v. Cannon Dunkerley and Co. Ltd : [1959]1SCR379 . This was a case of a building contract and the question for determination was whether in a building contract which was 'one, entire and indivisible' there was sale of goods of the building material used in the execution of the contract and, if so, whether such a transaction was taxable under the Madras General Sales Tax Act (IX of 1939). Section 2 (h) of the Madras Sales-tax Act like Section 2(h) of the U. P. Sales-tax Act, 1948 (U. P. Act No. XV of 1948) defined 'sale' as meaning
'every transfer of the property in goods by one person to another in the course of trade or business for cash or for deferred payment or other valuable consideration'.
In the year 1947 the definition of the term 'sale' used in Section 2 (h) of the Madras Sales-tax Act was further enlarged so as to include 'a transfer of property in goodsinvolved in the execution of a works contract'. In the above case after a most exhaustive discussion of the entire law on the subject, the position was summarised as follows :-
'To sum up the expression 'sale of goods' in Entry 48 is a nomen juris, its essential ingredients being an agreement to sell movables for a price and property passing therein pursuant to that agreement. In a building contract which is, as in the present case, one, entire and indivisible--and that is its norm, there is no sale of goods, and it is not within the competence of the Provincial Legislature under Entry 48 to impose a tax on the supply of the materials used in such a contract treating it as a sale.'
Subsequently in New India Sugar Mills Ltd. v. Commissioner of Sales Tax, Biha : AIR1963SC1207 , Section 2 (g) : AIR1963SC1207 of the Bihar Sales-tax Act (XIX of 1947) came up forconsideration before the Supreme Court. In Section 2 (g)of the Bihar Sales-tax Act the term 'sale' was definedas meaning.
'Any transfer of property in goods for cash ordeferred payment or other valuable consideration, including a transfer of property in goods involved in the execution of contract but does not include a mortgage, hypothecation, charge or pledge......' (Provisos omitted)
Following the case of : [1959]1SCR379 mentioned above,their Lordships of the Supreme Court observed as follows :
'The Provincial Legislature by Entry 48 List II of the Seventh Schedule of the Government of India Act 1935 was invested with power to legislate in respect of 'taxes on sale of goods'. The expression 'sale of goods' was not defined in the Government of India Act, but it is now settled law that the expression has to be understood in the sense in which it is used in the Sale of Goods Act, 1930'.
5. It appears to me that the two cases of the Supreme Court mentioned above are decisive on the point, and, if the principles laid down therein are applied to the present case it must be held that the definition of the term 'sale' in the U. P. Sales-tax Act was ultra vires the Provincial Legislature in so far as it included transfer of property in goods for 'other valuable consideration' also within its purview.
6. The conclusion arrived at by the Sales-tax Officer following the view of the Judge (Revisions) to the effect that the bullion given in exchange for purchase of ornaments in a sale seems to have been based on the definition of the term 'sale' given in Section 2 (h) of the Act as including 'other valuable consideration.' The gold bullion delivered by the petitioner in exchange for purchase of gold ornaments cannot be described as monetary consideration. It can only fall under the heading of 'other valuable consideration' comprised within the definition of 'sale' in Section 2 (h) of the Act. If this part of the definition is struck down as ultra vires the Provincial Legislature, and the definition of 'sale' is confined only to such transactions as are entered into for monetary consideration, then the purchases made by the petitioner under what is described as 'Badlai system' (i.e. exchange system) in the order of the Sales-tax Officer would fall outside the ambit of the legally permissible definition of 'sale'. The impugned order must, therefore, be held to be wrong and unjustified in view of the above conclusion arrived at by me.
7. On behalf of the opposite parties, however, it was argued that in the present case there are certain transactions in which along with gold bullion of identical weight a certain sum of money was also paid as labour charges. Thus, for example, the petitioner took gold ornaments from a representative of Messrs. Oswall, Jewellers of Delhi, on the 6th of December, 1958, weighing 3 tolas 15 as 7 ratti. In lieu thereof the petitioner gave an equivalent amount of gold, and, in addition, delivered Rs. 30/- as labour charges. Learned counsel appearing for the opposite parties argued that in so far as Rs. 30/-was the cash amount paid for labour charges the transaction should be held to be sale as having been entered into for monetary consideration.
It may be mentioned at the outset that this is not the line of reasoning on which the Sales-tax Officer has proceeded. If he had adopted this line he should have levied sales tax only on the total amount of labour charges in transactions in which such charges were actually paid. On the other hand, he has proceeded to assess the turnover in respect of all the transactions irrespective of the question whether labour charges were paid on them or not. The basis of the order passed by the Sales-tax Officer is the entire amount of bullion given in exchange for gold ornaments acquired by the petitioner. The same position is reiterated in the counter-affidavit filed on behalf of opposite party No. 2 by Sri L.S. Kotwal, Sales-tax Officer (3) Lucknow. In paragraph 2 of the said counter-affidavit he has stated as follows:
'The turnover of Rs. 25,000/- is the turnover of bullion involved in Badlai transaction as discussed in the deponent's assessment order which has been filed by the petitioner and marked Annexure I to his affidavit.'
In paragraph 3 of the counter-affidavit the statement made in paragraph 2 of the affidavit of the petitioner to the effect that the 'turnover of Rs. 25,000/- is based on an estimated turnover of gold bullion at 200 tolas for the period under assessment has been admitted by the opposite party No. 2 as correct. Paragraph 3 of the petitioner's affidavit further states as follows :-
'That the contention of the petitioner as supported by his account books before the respondent No. 2 had been that the petitioner never sold the aforesaid 200 tolas of gold bullion but gave the same In exchange to the dealers who had supplied gold ornaments of the like weight and who had been given the aforesaid 200 tolas of gold bullion in exchange.'
This paragraph is also admitted as correct in paragraph 3 of the counter-affidavit. In view of the above admissions there can be no manner of doubt that the Sales-tax Officer proceeded to assess the sales tax not on the basis of the labour charges incurred during some of the transactions entered into by the petitioner, but on the basis of the gold bullion that was given by him in exchange in all the transactions entered into by him. In this situation if the illegal portion of the definition of 'sale' in the Act is cut out, the whole foundation of the order passed by the Sales-tax Officer disappears, and the order must therefore be held to be unwarranted in law.
On the line of reasoning adopted by the Sales-tax Officer as well as bearing In mind the position taken up by the opposite party In the present case, the above plea pressed on behalf of the petitioner at the stage of arguments is not open to him. It is, therefore, unnecessary and irrelevant in the present case to enter into the question as to how far the payment of labour charges in a number of transactions will have the effect of constituting those particular transactions as sale. Whatever view might be taken on this aspect of the matter, the order of the Sales-tax Officer, as it stands, must be set aside as the whole basis of his judgment is swept away if that part of the definition of the term 'sale' in Section 2 (h) of the Act which includes 'other valuable consideration' within its purview is struck off as incompetent and Invalid.
8. As, however, the learned counsel for the opposite parties argued the point most strenuously before meI may mention that I find it difficult to accept this contention on merits as well. So far as the labour charges are concerned they cannot be described as price of goods sold. They are charges for the work which was done in respect of the gold which was supplied in the form of jewellery to the petitioner. They cannot, therefore, be strictly described as a monetary consideration or price for the transfer of property in goods to the buyer. In fact the main consideration was paid in the form of bullion and the minor amount paid as labour charges cannot have the effect of converting what was substantially not a sale into a transaction of sale so as to bring the entire consideration within the meaning of the term 'price' as used in the Sale of Goods Act or of the expressions 'cash' or 'deferred payment' within the meaning of the U. P. Sales-tax Act.
9. Reference in this connection might be made tothe case of Collector of Sales-tax v. Kanthadbhai and Popatlal, (1959) 10 STC 516 (Bom) in which a Divisional Bench of the Bombay High Court held that where theassessees merely charged their customers labour charges for making the ornaments, the transactions between the assessees and their customers could not be described assales within the meaning of Section 2(13) of the Bombay Sales-tax Act, 1953. In the case of the South India Metal Works and Rolling Mills v. State of Madras, (1960)11 STC 507 (Mad) a Division Bench of the Madras High Court held that where an assessee collected scrapmetal from his customers, and, after melting and converting them into new sheets and rings gave them back to his customers the transaction cannot be described as sale. The customer merely paid the labour charges, and such charges did not attract any liability to sales tax.
The facts of the present case are not quite similar to the two aforementioned cases. Certain observations made therein were, however, relied on by the learned counsel for the petitioner, and it was argued by the learned counsel that if the assessee had given his own gold to the jewellers for converting it into jewellery and paid labour charges in respect of the work done by them, then it would have to be conceded that the transaction couldnot be one of sale of goods. In the present case whathas happened is that instead of giving his own gold prior to the work being done by the jewellers, he hasgiven an equivalent amount of gold subsequent to it. Thus in substance the position is the same.
10. In the end the learned counsel for the oppositeparties contended that an alternative remedy was opento the petitioner by way of appeal under Section 9 of the U. P. Sales-tax Act. In fact it is stated that an appeal is already pending before the appellate authority. Afterthe matter is disposed of in appeal, a revision can also be filed before the Judge (Revisions) under Section 10 of the Act. The present writ petition is, therefore, not maintainable, 1 am, however, not inclined to give effect to this objection. Relief in writ proceedings is discretionary, and the existence of an alternative statutory remedy cannot always be treated as a bar to the grant of a relief by way of writ vide Collector of Monghyr v. Keshav Prasad Goenka : [1963]1SCR98 and Venkateswaran v. Ramchand Sobhraj Wadhwani : 1983ECR2151D(SC) . Further the alternative relief in the present case cannot be considered as equally adequate and efficacious, because, under the proviso to Section 9 of the Act the petitioner is required to deposit the entire amount of tax before his appeal can be entertained. The alternative relief, therefore, is more onerous. Moreover, in the present case the Judge (Revisions) has already taken a view which is fatal to the case of the petitioner. This view was referred to by the Sales-tax Officer in his order, and followed by him. It would, therefore, be futile to constrain the petitioner to follow the same circuitous route. Moreover, the imposition of sales tax on a business-man affects his fundamental rights to hold property guaranteed by Article 19(f) as well as his fundamental right to carry on his trade or business guaranteed by Article 19(g) of the Constitution of India vide Tata Iron and Steel Co. Ltd. Bombay v. S.R. Sarkar : [1961]1SCR379 . Where the action of an authority is found to infringe a fundamental or a constitutional right of a citizen, the existence of an alternative remedy should not be treated as a bar to relief by way of writ vide K.K. Kochunni v. State of Madras : AIR1959SC725 , Kailash Nath v. State of U. P : AIR1957SC790 , Bengal Immunity Co. Ltd. v. State of Bihar : [1955]2SCR603 and Himmat Lal Harilal Mehta v. State of Madhya Pradesh : [1954]1SCR1122 . .
11. In any case, bearing in mind the circumstances of the present case I am of the opinion that a writ would provide a more appropriate relief. The sales tax authorities would be more concerned with the construction of the provisions of the Act as it stands. For the purpose of obtaining a declaration that a certain provision of the Act is ultra vires the Legislature relief by way of writ would be a more proper proceeding. Dealing with a preliminary objection relating to the maintainability ?f a writ petition in a case like this, their Lordships of the Supreme Court have in the case of Firm A. T. R. Mehtab Majid and Co. v. State of Madras : AIR1963SC928 observed as follows:
'Lastly, we may refer to the preliminary objection raised on behalf of the respondent to the maintainability of this petition, in view of the decision of this Court in Ujjam Bai v. State of Uttar Pradesh AIR 1962 SC 1621. This petition does not come within that decision. This is not a case in which the tax has been levied by the Deputy Commercial Tax Officer by mis-construing certain provisions of a valid Act, but is a case where the taxing officer had no jurisdiction to assess the tax on account of the invalidity of the rule under which the tax was assessed.'
In the present case also the attack on behalf of the petitioner is based not on the misconstruction of any provision of the Act but on its invalidity. I am, therefore, of the opinion that the present case is an eminently fit one for interference by way of writ jurisdiction.
12. I accordingly allow this petition and quash the order of -the Sales-tax Officer dated the 25th of September, 1961 and further direct that a mandamus shallissue directing him not to assess the petitioner in respect of the supply of gold bullion in lieu of delivery ofgold ornaments to him. The petitioner will be entitledto his costs.


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Tuesday, January 17, 2012
Another Tuesday
This winter has been crazy, a serious lack of snow. This picture is of my sweet (not so little any more) Dakota and myself out wandering through a local state park on an attempt at a "snowy day." Life has been good, winter has semi-disappointed me with the inability to use my snow shoes.
In the midst of work and other such fun I have managed to continue to make a wide variety of crock pot soups (which I have learned to love cooking in the crock pot, now if only I could figure out how to make crock pot recipes so I wouldn't have so much leftover), do some crocheting, take tons of pictures, read (Hunger Games, my latest favorite, and many other books), and run. It has been wonderful to be able to get outside and run.
I also have been taking photos every day. It is kind of a fun challenge, some days I wonder what in the world I should take a photo of and other days it seems so easy. Although today, I missed out, I got to go to the hospital to snuggle a new baby and totally forgot to take a picture. He was very cute for sure. I think it has required me to be a little bit more intentional with my camera and has allowed me to see moments as picture worthy beyond the big trips and special holidays/events, although I must admit I do have a lot of photos of my sweet puppy.
In other excitement I am running the Fargo Half Marathon and am super jazzed about it! I would like to say I can't wait, but truth be told, while I have been running faithfully since the new year, I am not yet ready to run the half.
Oooo.... I have also discovered www.pintrest.com and it is soooooo much fun finding all sorts of random projects and recipes!!! Now if only I had time to make all the recipes and projects that I find or could actually re-do my house like many on there. However it does continue to give me ideas for the ongoing house projects I am doing. Currently I am learning how to re-do my kitchen, I am working on taking down a horrible backsplash in my kitchen and will figure out how to relay the tiles. I am planning on painting my cupboards after the backsplash gets done. I am loving home ownership 98% of the time.
I keep thinking how nice it is to have no major things happening this year: no moving, no graduating, no getting ordained, no call process, and it is a beautiful thing!
Labels: Crocheting, Crow Wing State Park, Dakota, Fargo Half Marathon, home ownership, kitchen, Love, no snow, pintrest, Running, snow shoeing, soups
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BlueCotton is a new custom T-shirt design website that does custom printing as well as custom embroidery on everything from t-shirts to tote bags. The company was started in 1991 by two college roommates at Bowling Green who sold shirts from their apartment and then
design custom t-shirts for their clients. In 2003 they went online, and the site has recently been redesigned with new features.
The interactive design studio shows you a blank shirt, and then you can add text, clipart, shapes, and effects, or upload your own design. For someone like me who is not crafty, it's so much easier than trying to make a design in Paint or Photoshop. I tried it out by selecting the Christmas clipart section, and then a boy pulling a sled. Up popped windows giving me the option to increase the width or height of the design, or I can resize the design by clicking on any of the arrows around the border of the image and dragging them. SUPER EASY!


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Today I saw my neighbour walking her dog.
The dog held its muzzle in it's mouth,
growling and biting it with quiet joy.
I thought, 'what creative self control
by the dog that it chose to be restrained
by holding its restraint, rather than requiring
it's owner to forcibly apply the muzzle.
What gentle self mastery it lives by'.
If only human beings exchanged
a similar willingness to wisdom more often..... .


text: Home > News 29 September 2014 IUDs and contraceptive implants better for teen girls Although most US teens opt for condoms or birth control pills, intrauterine devices (IUDs) and contraceptive implants are much more reliable. 0 IUD from Shutterstock ~ Long-acting contraceptive devices should be the first choice of birth control for teenage girls, new recommendations from the American Academy of Paediatrics state.'First line' choicesAlthough most U.S. teens opt for condoms or birth control pills, two other forms of contraception – intrauterine devices (IUDs) and contraceptive implants – are much more reliable, according to the academy.And they should be the "first-line" choices for teenage girls who don't want to remain abstinent, the academy says in guidelines published 29 September in the journal Paediatrics.The advice is in line with guidelines from other medical societies, such as the American College of Obstetricians and Gynaecologists.Read: IUDs safe for teensBut experts said they hope the official recommendation to paediatricians will increase teenage girls' use of IUDs and implants. The academy's move is "fantastic", said Dr. David Eisenberg, an assistant professor of obstetrics and gynaecology at Washington University in St. Louis."I'm happy to see that every major medical or public health organisation in the United States agree that IUDs and implants should be the 'default' first-line contraceptive methods for all women and girls who want them," said Eisenberg, who was not involved in writing the guidelines.'Set and forget'According to Planned Parenthood, IUDs are implanted in the uterus, where they release small amounts of either copper or the hormone progestin. The contraceptive implant, about the size of a matchstick, is inserted under the skin of the arm, where it releases controlled amounts of progestin.The hormonal IUD (sold under the brand name Mirena) can prevent pregnancy for five years, while the copper version (ParaGard) is effective for about 10 years, according to Planned Parenthood. The contraceptive implant (Implanon, Nexplanon) works for up to three years.Read: IUDs get the thumbs upThe contraceptives are sometimes called "set and forget" birth control, noted Megan Kavanaugh, a researcher at the Guttmacher Institute in New York City – a non-profit organisation that focuses on reproductive health. For condoms and birth control pills to be most effective, people have to use them perfectly. Not so with IUDs and implants, Kavanaugh pointed out."That's important for adults, too," she said. "But teenagers are notorious for having a lot on their plates, and being forgetful."According to the U.S. Centres for Disease Control and Prevention, between 0.2 percent and 0.8 percent of women who use an IUD will have an unplanned pregnancy within a year. The rate is just 0.05 percent with a contraceptive implant.An option for most womenWith the Pill, about 9 percent of women have an unintended pregnancy each year. Condoms, as people typically use them, are less effective – with an unplanned pregnancy rate between 18 percent and 21 percent, according to the CDC.Despite that, U.S. women and teens opt for condoms and birth control pills much more often than IUDs or implants. Part of the reason may be that young women don't realise the devices are an option for them, Kavanaugh said.Read: IUD may ease heavy periodsShe pointed to the marketing for Mirena, for instance, which targets "busy moms", even though medical experts consider it an option for most women. When IUDs came out years ago, there were concerns they might raise the risk of pelvic infection and jeopardise a woman's future fertility, according to background information in the guidelines. But IUDs currently on the market do not carry those risks."We now have over a decade of data showing that [IUDs and implants] are safe for adolescents," said Dr. Mary Ott, one of the authors of the new recommendations and an associate professor of paediatrics at Indiana University School of Medicine.Still facing obstaclesOtt noted that the U.S. teen pregnancy rate has been declining since it peaked in the 1990s. And long-acting contraceptives are a "great tool" to further that trend, she said.But boosting women's awareness is just one step, according to Eisenberg. He said "poorly informed health care providers" present another barrier; a 2012 study by the CDC found that 30 percent of doctors and other providers doubted the safety of IUDs for women who've never given birth.Ott agreed that young women still face obstacles to getting IUDs and implants – cost being one of them.Read: More women using IUDs for birth controlAccording to Planned Parenthood, IUDs cost $500 to $1,000, while contraceptive implants range from $400 to $800. Still, Ott noted that many insurers are now footing the bill for the contraceptives. As far as parental consent, U.S. states have different laws, according to the academy. But family planning clinics funded by the federal Title X are required to provide confidential services to minors.Read more:IUDs don't impair future fertility IUD users have few repeat abortions Most women misunderstand IUD birth control Image: IUD from ShutterstockSee breaking news and the hottest health tips before anybody else by joining South Africa's biggest and best health community, like health24 on Facebook now! NEXT ON HEALTH24X Why guys are spending thousands of rands a year to produce more semen 2018-05-27 08:00 More: News advertisement Read Health24's Comments Policy Comment on this story 0 comments Comments have been closed for this article. Logout Comment 0 characters remaining Share on Facebook Loading comments... Other news Lifestyle Why guys are spending thousands of rands a year to produce more semen Fitness 'I finally learnt how to skip at the age of 36 – this is how you can do it too' Lifestyle What exactly are 'dense breasts'? Sex Can you masturbate too much? Medical What is the deadly Nipah virus? News #Health24 ICYMI: Haemorrhoid cream for puffy eyes; 15-year-old getting nude pics; and how many people smoke around the world From our sponsors Win a R1 500 hamper with Alpecin Hypertension Consumer Fact Sheet Understanding diabetes self-management WIN a R2000 Skin Renewal voucher! Live healthier Mental health & your work » How open are you about mental illness in the workplace? Mental health in the workplace – what you can do to help If you know that one of your colleagues suffers from a mental illness, would you be able to help them at work? Maligay Govender offers some helpful mental health "first aid" tips. Sleep & You » Sleep vs. no sleep Diagnosis of insomnia 6 things that are sabotaging your sleep Kick these shut-eye killers to the kerb and make your whole life better – overnight.


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This blog is all about my life with my hubby of 40 years, my kids and grand kids.
Sunday, November 10, 2013
Already where did the time go? yes he doesnt look happy in that picture above because he think's I'm gonna post it to Face Book. Well I didn't not this time. I honored his wish and just put it here.
our daughter gave birth to Tj 18 years ago today he weighed in at a whopping 10 lbs 12 ozs and was a OMG 23 3/4 inches long! yes he was almost a full grown kid when he was born! at age 3 he talked like an adult and understood most of the words that he was saying. Like I asked him once if he knew what it meant to be responsible? He replied "yes, grandma to be responsible means you need to take care of something or to admit to something if you did it." I said to take care of what? He said " well like if you get me a dog I would have to train it, walk it, feed it, water it, brush it and have you help me take it to the doctors" WOW he knew that word pretty well. So I asked the next question. Ok I said you said admit something if you did it what do you mean? and he said " well grandma if I broke something I have to be responsible and tell you or grandpa that I broke it not lie about it" I was floored. This little 3 year old knew what responsible meant pretty darn well and nope we really didnt tell him he picked up on it when Mr Gab and I talked.
Then this little 3 year old said to me "grandma I wanna be just like grandpa when I grow up. I want to be as big as him and I want to work like him" and I said "well baby, we will just have to wait and see. because it's not up to us how tall your gonna be or how big but you've got a good start on size so maybe (remember he was big when he was born so at age three he was like a 6 year old in size) and Jobs change so you might want to do something else" "Nope" he said "I wanna be just like my grandpa" Yes people this little boy was and still is 100% grandpa's boy. every where grandpa went there was TJ. every time we left the house TJ wanted to go with and he cried something terrible if we left him behind. It got so bad one time when we did leave him behind that our daughter begged us never to do that again. TJ was so upset, and it took us forever to calm him down once we got back home and yes he had made him self sick over crying because we were gone and left him behind so yeah he always took him with us. EVERY WHERE INCLUDING WHEN WE MOVED TO SOUTH DAKOTA!
When we first went looking at houses in SD and TJ was 3 he would run from bedroom to bedroom and he would "Claim" this one would be his if we bought that house. Well of course every one he "claimed would be his was the biggest bedroom and would be grandma's and grandpa's not his. But that wasn't what worried us. I said to grandpa what is he gonna do when he finds out he's not moving with us? Grandpa said IDK. Well we got to the house we did buy and TJ said this is my room and yes once again its the biggest room and I'm like UMMM NO WAY! He cried and yes yes that was gonna be his room. I said no look at this other room it's already a kids room its a nice room. We went to the South Dakota State Fair and he had won a poster picking fishy and I put the poster up in that room and said see it looks good in here so when you come to visit this will be your room. OOOPS! He sat down and cried and cried and cried. He wasnt leaving! So when we started to move our things from MN to SD every load we took had something of his in it PLUS he would make sure he was in the car before we even thought of leaving. He wasn't gonna let us move without him. So we said to our daughter ok its summer let him stay with us for the summer. (after all he's only 3 and she was dealing with a new baby (Aaron)) So it was agreed. But not only did grandma and grandpa get the BIG bedroom so did he. We bought a crib so he could sleep in our room with us. That first year was the year grandpa went over the road trucking. So TJ slept in the crib and I had the bed and Grandpa slept with me when he came home. We went to the farm and got the bed frame from my grandmother's room and brought it into town and cleaned it up and painted it. then we watched for a sale on a mattress and box spring and when we finally got a set we put it in the smaller room for TJ. That lasted about 2 days because Aaron came to live with us. So we put that bed with with the crib in the big room and moved our waterbed in the smaller room and TJ won! He got the room he said he was gonna get when we bought that house.
Now TJ is 18. He is like his grandpa is almost every way. He is actually taller than grandpa by about 2 inches. He is as big as grandpa weight wise. and He works the same job as grandpa. He works at Holiday stationstore just like grandpa does. And he got his wish on that too! HE IS LIKE HIS GRANDPA!
and you know I always sing in true Gab fashion so here goes:
and many more!
18 years has gone by way to quickly! You've been our grandson and our son! We've raised you from a baby to a man! I hope you have many happy memories! I know we do.
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If you've been here before, you must know by now I've been obsessively watching old Twilight Zone episodes.
Today, such a delight. One of my favorite childhood actors - Ed Wynn - starred in an episode called "Ninety Years Without Slumbering".
I remember watching Wynn with such love & admiration. He seemed so sweet & accepting in roles like Uncle Albert in Mary Poppins. His voice will forever bring back vivid memories of Disney's Mad Hatter.
My maternal grandfather passed before I was born & my paternal grandfather had severe Parkinson's when I was a child, so I never had a grandfatherly figure in my life. I remember imagining him as my grandfather, silly & fun like his role in the Absent-Minded Professor.
You can watch the episode that moved me by clicking HERE. Like most TZ episodes, the 60's home design is fantastic, the story is a bit macabre & you learn more about life when it's all over. It's the best.
I did have a stellar maternal grandmother who let me sleep next to her. She would hand me a stick of Juicy Fruit to chew as we fell asleep. I loved the sugary minty taste, but worried about it falling out & getting stuck in my hair during the night. When I told her my worry, she just laughed it off. I loved that. She was a wild Southern woman who dipped snuff only drank Coca Cola out of the bottle. So decadent!
Photo credit: Twilight Zone Episode 132, Season 5, December 20, 1963.