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Was Strangi II a Setup?
Family limited partnerships have been used for many years as a tool for the management and transfer of family wealth and business enterprises, and to fund certain planned giving vehicles such as charitable lead trusts. In recent years, however, the IRS has viewed and attacked their use as a valuation discount tool. The primary front in this battle is Estate of Strangi, which has been to Tax Court, appealed in the Fifth Circuit, remanded to Tax Court, and now awaiting appeal by the estate. In this article, Christopher P. Bray, a senior vice president with National City Bank, Naples, Fla., argues that the Fifth Circuit set up the Tax Court's second decision in Strangi to end the latter's questionable foray into the application of section 2036(a)(2) to family limited partnerships. Bray believes that with its alternative holding, the Tax Court provided a "monumental surprise" to the Fifth Circuit and expects the Fifth Circuit to reverse the Tax Court on every conclusion.
The alternative holding in Strangi II was a complete surprise to many estate planners. When the Fifth Circuit found in Strangi II that the Tax Court abused its discretion in not allowing the IRS to argue the application of section 20361 in its review of Strangi I, many believed that Strangi II's primary holding was a possible result. In Strangi II Judge Mary Ann Cohen, former chief justice of the U.S. Tax Court, found that Mr. Strangi made a transfer to a family limited partnership he established in which he retained an income interest, causing inclusion of the FLP's assets in his gross estate under section 2036(a)(1). The holding fell right into line with the court's recent decisions regarding FLPs and section 2036.2 However, when Judge Cohen went on to hold that section 2036(a)(2) also applied to include the assets of an FLP in Strangi's gross estate because as a limited partner he could join with other partners to liquidate the entity, the larger implications for valuation discount planning with FLPs became more daunting. Based on a section 2036(a)(2) analysis, the entire universe of FLP planning, including FLPs that might not ordinarily come under section 2036(a)(1) based on the court's prior FLP decisions dealing with that section, was at risk of producing a result never contemplated or intended.3
Although the alternative holding was a surprise, was it supposed to be? Or was it obvious to everyone except Judge Cohen that the holding in Strangi II was supposed to reverse the court's prior applications of section 2036(a)(1) to FLPs rather than invoke section 2036(a)(2)? More specifically, did the Fifth Circuit set Strangi II up to end the Tax Court's questionable foray into the application of section 2036(a)(1) to FLPs? The author believes the answer is yes.
The Fifth Circuit's History on FLPs
It is generally accepted that the Fifth Circuit is the most favorable forum for taxpayers to appeal their tax controversies. In the federal transfer tax arena, the Fifth Circuit has handed the IRS a stunning number of defeats. Consider the court's recent jurisprudence concerning valuation discount planning with FLPs.
In the landmark FLP decision of Estate of Harrison v. Commissioner4 the Tax Court determined that the estate tax value of Daniel Harrison's FLP interest was $33 million, representing a 45 percent discount from the underlying $60 million of property contributed by Harrison to the FLP. The father of FLP planning, Stacy Eastland, was one of the primary architects of Harrison's FLP planning. Because Harrison was a resident of Texas and the FLP was a Texas partnership, the case was appealable to the Fifth Circuit. Based on many factors, not the least of which was likely a realistic assessment of the possibility of success in the forum of the Fifth Circuit, the government chose not to appeal the decision in Estate of Harrison. With this case, the modern trend of estate planning with FLPs sprouted right in the Fifth Circuit's backyard.
In McLendon v. Commissioner5 the Fifth Circuit validated one of Eastland's perennial arguments concerning the proper valuation of a limited partnership interest in an FLP -- that the interest should be valued as an assignee interest rather than a full limited partner interest. The logical conclusion of that holding was that larger valuation discounts would apply to more restricted assignee interests than normal limited partnership interests. Contrary to IRS objections, the court affirmed the fundamental concept that transferees of limited partnership interests (or any FLP interest, for that matter) became mere assignees rather than limited partners, resulting generally in steeper valuation discounts for the transferred interest.
In Kerr v. Commissioner6 the Fifth Circuit provided the first appellate guidance on the application of section 2704(b) in a welcome, taxpayer-friendly fashion. As many commenters, including Eastland, had advocated for years after the enactment of chapter 14 in 1990, the Fifth Circuit affirmed the taxpayer's position that the ownership of a partnership interest by an unrelated party (even if that interest is only 1 percent) would preclude the application of section 2704(b) to prevent valuation discounts from being applied to the subject interest.
Finally, in Church v. United States7 the Fifth Circuit affirmed one of the most taxpayer-friendly decisions since the advent of valuation discount planning with FLPs. The favorable holdings that the Fifth Circuit affirmed in Church included:
(1) an FLP could be formed just days before death and still be respected for valuation discount purposes;
(2) the assets assigned to an FLP in the FLP agreement, but not formally transferred into the name of the FLP, would be deemed to be owned by the FLP and thus subject to valuation in the partnership solution;
(3) section 2703 did not operate to disregard the partnership agreement for valuation purposes; and
(4) state law requirements for the existence of an FLP (that is, that the corporate general partner actually exist on the decedent's date of death) need not be observed for the FLP to be valid for valuation discount purposes.
The Fifth Circuit's affirmation of the trial court decision was, of course, no surprise. As one respected commenter sarcastically observed about the government's chances of overturning the trial court on appeal to the Fifth Circuit, "[w]hat do you think the odds are the government can win in that circuit?"8
The Fifth Circuit hasn't limited its taxpayer-friendly decisions to the FLP field. The court has extended its generosity to taxpayers liberally on other estate-tax-related issues. In Estate of Bonner9 the Fifth Circuit affirmed the application of a 45 percent fractional interest discount in two parcels of real property that together represented the entire ownership of the property, but because they were included in the decedent's estate under separate taxing provisions (sections 2033 and 2044) the court permitted a bifurcation of the real estate for valuation purposes. In Wheeler v. United States10 the Fifth Circuit permitted a taxpayer to engage in a related- party split purchase without adverse tax consequences, basically reversing almost 40 years of prior authority on the issue.11 The holding, as examined with cross-application to FLPs, generally foreclosed IRS arguments that the formation of FLPs resulted in taxable transfers to other partners by setting forth the proposition that there cannot be a taxable gift if the transaction does not deplete the transferor's estate.
Section 2036 as an 'End-Run'
Much of the comment on the Tax Court's recent use of section 2036 to collapse FLPs has ranged from mild indignation12 to outright anger,13 and justifiably so. Section 2036 is an inappropriate tool for the Service to use in attacking FLPs. It is more inappropriate for the judicial branch to approve of that use (or misuse). The last two decades of statutory history related to valuation discount planning have borne that out.
Remember section 2036(c)? That was Congress's first foray into the use of section 2036 to curtail the use of valuation planning for estate tax reduction purposes. Section 2036(c) was intended to end the use of closely held corporate preferred stock recapitalizations.14 Alas, section 2036(c) proved to be -- to borrow an expression used among the Democratic candidates for the 2004 U.S. presidential election -- a "miserable failure." The statute was soon repealed after its original enactment in 1986.15 The framework of section 2036 was found to be an unsatisfactory remedy for the perceived valuation abuses resulting from the use of business entities.
Because section 2036 was an unsuitable platform to combat perceived valuation abuses related to the use of business entities, chapter 14 was enacted in 1990, apart from the normal estate tax inclusion provisions, including section 2036, within chapter 11.16 The legislative history of chapter 14 is replete with observations that deride the section 2036 framework in attacking perceived valuation abuses. According to the Senate Finance Committee explanation that accompanied the legislation repealing section 2036(c):
The committee believes that an across-the-board inclusion rule is an inappropriate and unnecessary approach to the valuation problems associated with estate freezes. The committee believes that the amount of any tax on a gift should be determined at the time of the transfer and not upon the death of the transferor . . . . In developing a replacement for current section 2036(c) the committee sought to accomplish several goals: (1) to provide a well defined and administrable set of rules; (2) to allow business owners who are not abusing the transfer tax system to freely engage in standard intra-family transactions without being subject to severe transfer tax consequences; and (3) to deter abuse by making unfavorable assumptions regarding certain retained rights.17
Not everyone, however, was comfortable with the proposed language of chapter 14 in achieving its intended purposes, namely ending preferred stock recapitalizations (section 2701), ending GRITs (section 2702), curtailing valuation abuses with buy-sell arrangements (section 2703), and shutting down the use of valuation discounts with FLPs by legislatively overturning the holding in Harrison (section 2704).18 As a precursor to chapter 14, House Ways and Means Committee Chair Dan Rostenkowski released a discussion draft of a replacement for section 2036(c) in March 1990. In July 1990 a joint task force of the Section of Taxation and Section of Real Property, Probate and Trust Law of the American Bar Association and the American College of Trust and Estate Counsel submitted draft statutory language for consideration in compiling chapter 14. The task force expressed concern over the possible violation by chapter 14 of the Article I, Section 9 prohibition under the U.S. Constitution against levying a direct tax on the property of U.S. citizens. The constitutional concerns regarding the use of chapter 14 to correct perceived valuation abuses were strong enough to cause its drafters to pause and reconsider its language so that it would not violate the Constitution.19
Remember the subchapter K antiabuse regulations? On January 29, 1994, the IRS issued Treasury reg. section 1.701-2, which included two examples directly attacking perceived valuation abuses with FLPs. The anti-FLP examples were so controversial in the professional community because they represented a furtive attempt by the government to accomplish through income tax regulations what could not be appropriately achieved by the proper application of the constitutionally conscious provisions of chapter 14.
The suspect anti-FLP examples were not included in the proposed regulations that were issued in May 1994. As a result, the examples were promulgated as part of the final regs without any public hearings or an adequate opportunity for comment. Interestingly, the examples were identified as a clear violation of the Fifth Circuit's holding in Aldrich v. United States20 that income tax provisions have no relevance in determining the transfer tax consequences of a transfer of a limited partnership interest.21 The Service, recognizing that it had grossly overstepped its authority, withdrew the anti-FLP examples from the final regulations shortly after they appeared by issuing Announcement 95-8 on January 23, 1995.
Remember Bill Clinton? Not even the Clinton administration, generally regarded as "unfriendly" to wealthy taxpayers who might try to avoid federal estate taxes, believed that section 2036 could or should be used to close FLP valuation discount planning as a perceived loophole for the rich. Twice the Clinton White House sent Congress annual budget proposals that included recommendations for the drafting of a new statute that might be developed to eliminate the use of discounts with FLPs.22 The Clinton administration sought a new statute because it believed, and rightly so, that the existing statutory framework, section 2036 and chapter 14 included, couldn't get the job done.
Until the Tax Court's recent FLP decisions, section 2036 had not been "approved" for use as a weapon to combat valuation discount planning with business entities. Section 2036 was never used for that purpose because it was never intended for it, as the history of section 2036 and chapter 14 illustrates.
The Strangi I Rulings
In Strangi I the Tax Court determined the following:
(1) the FLP was valid under state law and would be recognized for estate tax purposes;
(2) the transfer of assets to the FLP in its formation did not result in taxable gifts by Strangi to the other partners;
(3) the FLP agreement itself did not constitute a restriction under section 2703; and
(4) Strangi's interest in the FLP should thus be valued on a discounted basis.
As a consequence of those rulings, Strangi I appeared at the time to be yet another taxpayer victory in using FLPs for valuation discount planning. After all, as a result of Strangi I, Strangi's estate would be able to reduce its estate tax liability by applying discounts to his interest in the FLP that held the bulk of his assets.
The Strangi II Setup
Although the Fifth Circuit readily affirmed all of the Tax Court's holdings in Strangi I, it reversed and remanded the decision solely on the issue of section 2036. The Fifth Circuit's stated purpose for the remand was its finding that the Tax Court had abused its discretion in refusing to consider the government's argument under section 2036. Considering the Tax Court's recent decisions on FLPs and section 2036, and given the Tax Court's pro- taxpayer findings in Strangi I, why did the Fifth Circuit bother to send the case back to the Tax Court to conclude it on the merits of section 2036? Based on the Fifth Circuit's history on valuation discount matters, the author is convinced that the case was remanded on section 2036 so that the Tax Court would reverse its troublesome trend of endorsing the IRS's misuse of the section to eliminate the use of FLPs for estate planning purposes.
Based on its rulings in Strangi I, the Fifth Circuit likely observed that the Tax Court had provided its own rope with which to hang itself regarding the inappropriate use of section 2036 to curb perceived valuation abuses with FLPs. Most scholars of section 2036 (the Fifth Circuit included) would likely never have fathomed that section 2036(a)(2) could have any application to a scenario in which (1) a business entity is deemed to be wholly valid and distinct from the decedent for tax purposes, (2) no taxable gift has been found to occur, and (3) chapter 14 otherwise does not apply. Similarly, the Fifth Circuit likely perceived that it would be impossible for the Tax Court, taking into consideration its own rulings on Strangi I, to use section 2036 on remand to include FLP assets in Strangi's estate. Given that observation, the Fifth Circuit may have found an irresistible opportunity for the Tax Court itself to turn back the tide of its decisions on the misuse of section 2036 to collapse FLPs. Hence the remand to the Tax Court solely on the issue of section 2036 with the understanding that this time the Tax Court might "get it right" on the use of section 2036 and FLPs.
Finally, based on the well-recognized Golsen23 rule, the Fifth Circuit also knew that in deciding the 2036 issue in Strangi II on remand, the Tax Court would be obligated to apply the rule of law as firmly established within the circuit -- namely, that section 2036 doesn't apply when (1) a business entity is deemed to be wholly valid and distinct from the decedent for tax purposes, (2) no taxable gift has been found to occur, and (3) chapter 14 otherwise does not apply.24
The Strangi II Surprise
Unfortunately, the Tax Court in Strangi II, as decided by Judge Cohen, failed to "get it right." That was a monumental surprise to the estate planning community. More than likely, it was a greater surprise to the Fifth Circuit.
Despite the holding in Strangi I that the FLP was a valid entity and by deduction was not the alter ego of Strangi, Judge Cohen found the arrangement to be a sham whereby Strangi "recycled"25 the value of his assets. Having constructively revised the holding in Strangi I, Judge Cohen misused section 2036(a)(1) to include the assets of a valid and independent business entity into the estate of a decedent partner.
Despite the holding in Strangi I that no gift on formation of the FLP occurred, Judge Cohen did not follow the holding's almost axiomatic result regarding section 2036. If no gift occurred on the formation of the FLP, then the exchange represented a transfer for fair and adequate consideration in money or money's worth ex lege.26 Consequently, the transaction fell within the parenthetical language of section 2036(a), and therefore the Strangi FLP fell outside the scope of section 2036.
Despite the holding in Strangi I that section 2703 could not be misused and applied entirely apart from its proper context to ignore in toto a valid partnership agreement, Judge Cohen misused and applied section 2036 instead entirely apart from its proper context to ignore both the partnership agreement and, for all intents and purposes, the entity itself.
The Strangi III Redemption
Recently the Fifth Circuit took up Judge Cohen's controversial holding in Strangi II on appeal.27 The case will also represent the first review by a federal appellate court of the Tax Court's misuse of section 2036 on FLPs. Given the Fifth Circuit's history, it is likely that Strangi II will be reversed on every conclusion. Consequently, the anticipated holding in Strangi III should finally end the Tax Court's misuse of section 2036 and redeem this time- honored statute for proper application in the proper context for which it was intended and enacted.
Christopher P. Bray, J.D., CPA, is a senior vice president with National City Bank and manager of the Naples, Fla., office of National City's Private Client Group.
All section references are to the Internal Revenue Code of 1986, as amended.back
See Estate of Thompson v. Commissioner, T.C. Memo. 2002-246, Doc 2002-22023 (50 original pages) [PDF] , 2002 TNT 188- 7 ; Estate of Harper v. Commissioner, T.C. Memo. 2002-121, Doc 2002-11394 (75 original pages) [PDF] , 2002 TNT 95-11 ; Estate of Reichardt v. Commissioner, 114 T.C. 144, Doc 2000-6219 (24 original pages), 2000 TNT 42-11 (2000); and Estate of Schauerhamer v. Commissioner; T.C. Memo. 1997-242, Doc 97- 15298 (11 pages), 97 TNT 103-7.back
See Gans and Blattmachr, "Strangi: A Critical Analysis and Planning Suggestions," Tax Notes, Sept. 1, 2003, p. 1153; Mulligan, "Courts Err in Applying Section 2036(a) to Limited Partnerships," 30 Estate Planning 486 (October 2003).back
T.C. Memo. 1987-8.back
96-1 USTC Para. 60,220, Doc 96-4283 (25 pages), 96 TNT 29-16 (5th Cir. 1996).back
2002-1 USTC Para. 60,440, Doc 2002-13906 (6 original pages) [PDF] , 2002 TNT 112-15 (5th Cir. 2002).back
2001-1 USTC Para. 60,369, Doc 2000-4369 (15 original pages), 2000 TNT 30-56 (W.D. Tex. 2000), aff'd without published opinion 268 F.3d 1063, Doc 2001-21057 (3 original pages) [PDF] , 2001 TNT 152-12 (5th Cir. 2001).back
Kasner, "IRS's 'Gift in the Air' Theory Is Grounded," Tax Notes, July 17, 2000, p. 390.back
84 F.3d 1996, Doc 96-16744 (4 original pages), 96 TNT 111-13 (5th Cir. 1996).back
116 F.3d 749, Doc 97-19675 (49 pages), 97 TNT 129- 14 (5th Cir. 1997).back
See Jensen, "Estate and Gift Tax Effects of Selling a Remainder: Have D'Ambrosio, Wheeler, and Magnin Changed the Rules?" Doc 2000-7640 (76 original pages), 2000 TNT 52-36 .back
See Mulligan, "Courts Err in Applying Section 2036(a) to Limited Partnerships," 30 Estate Planning 486 (October 2003).back
See Kasner, "Applying Byrum to Family Business Entities," Tax Notes, Sept. 23, 2002, p. 1741.back
The first version of section 2036(c) was introduced in 1987. Omnibus Budget Reconciliation Act of 1987, P.L. 100-203, section 10402(a).back
Section 2036(c) was repealed on October 8, 1990, with the enactment of chapter 14, which applies to transfers after that date. Omnibus Budget Reconciliation Act of 1990, Pub. L. No. 101-508, section 11602(e)(1)(A)(i), 104 Stat. 1388-1 (1990).back
Informal Senate report accompanying the Revenue Reconciliation Bill of 1990 (S. 3209) as printed in the Oct. 18, 1990, Congressional Record, vol. 136, s. 15679 (Daily Edition).back
The Conference Committee report accompanying the legislation stated the intent to overrule the rule of law in Harrison v. Commissioner, T.C. Memo. 1987-8. H.R. Conf. Rep. No. 101-964, 101st Cong., 2d Sess. 1137 (1990).back
See generally Aucutt, "New Valuation Rules of Chapter 14," 3 Tax Management Estates, Gifts and Trusts Journal (January/February 1991).back
346 F.2d 37 (5th Cir. 1965).back
See Eastland, "What's New With IRS Treatment of Family Limited Partnerships?" Trusts & Estates 67 (August 1995).back
See Treasury Department, General Explanation of the Administration's Revenue Proposals (Feb. 1, 1999), and Staff of the Joint Committee on Taxation, Description of Revenue Proposals Contained in President Clinton's Fiscal Year 2000 Budget Proposal (JCS-1-99, Feb. 22, 1999).back
Golsen v. Commissioner, 54 T.C. 742 (1970).back
Church v. United States, note 7 supra. Also, Wheeler v. United States, note 10 supra, arguably stands for the proposition that when there is an exchange of property (for example, assets for partnership interests) when no gift is deemed to have occurred, then the parenthetical language of section 2036(a) ("except in case of a bona fide sale for an adequate and full consideration in money or money's worth") is invoked causing the transaction to fall outside the purview of the section.back
The Tax Court's application of the doctrine of stare decisis is unique in that, instead of relying on the rule of law as established by the Fifth Circuit under Golsen v. Commissioner, 54 T.C. 742 (1970), the Tax Court relies on its own so-called recycling theory invented in Estate of Harper v. Commissioner, note 2 supra.back
Note 25 supra.back
See Silverman, "Popular Tool for Estate Plans Under Scrutiny," D1 Wall Street Journal (Dec. 2, 2003).back


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subset: commoncrawl


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Partial-Fraction Decomposition: Examples (page 3 of 3)
Sections: General techniques, How to handle repeated and irreducible factors, Examples
If the denominator of your rational expression has repeated unfactorable quadratics, then you use linear-factor numerators and follow the pattern that we used for repeated linear factors in the denominator; that is, you'll use fractions with increasing powers of the repeated factors in the denominator.
Since x2 + 1 is not factorable, I'll have to use numerators with linear factors. Then the decomposition set-up looks like this:
Thankfully, I don't have to try to solve this one.
One additional note: Partial-fraction decomposition only works for "proper" fractions. That is, if the denominator's degree is not larger than the numerator's degree (so you have, in effect, an "improper" polynomial fraction), then you first have to use long division to get the "mixed number" form of the rational expression. Then decompose the remaining fractional part.
The numerator is of degree 5; the denominator is of degree 3. So first I have to do the long division:
The long division rearranges the rational expression to give me:
Now I can decompose the fractional part. The denominator factors as (x2 + 1)(x 2).
The x2 + 1 is irreducible, so the decomposition will be of the form:
Multiplying out and solving, I get:
2x2 + x
+ 5 = A(x2 + 1) + (Bx + C)(x
Then the complete expansion is:
The preferred placement of the "minus" signs, either "inside" the fraction or "in front", may vary from text to text. Just don't leave a "minus" sign hanging loose underneath.
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Justin Bieber is loading up on all-stars for his Believe album including the world's hottest boy band: One Direction.Read more →
Posts Tagged 'justin bieber'
R&B crooner, Bruno Mars charmed his way through the stripped-down set with only a red piano and a mic as he hit the stage on "The Ellen DeGeneres Show" to perform his single "When I Was Your Man."Read more →
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This week, Selena Gomez collects her first No. 1 title on the Billboard 200 with the arrival of "Stars Dance." The Hollywood Records release sold 97,000 copies in its first week — a career-high frame for the singer, according to Nielsen SoundScan. It also marks Jay-Z's departure from the No.1 spot.Read more →
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No returns will be accepted without a return authorization number that the Client will get from Luteo. All returned items must be sent according to the instructions provided by Luteo, after a maximum of 7 days following the package delivery. Every return request reported to us later than 7 days after shipment arrived to its destination will no longer be accepted for return (except for the products under warranty. See conditions above). Items must be returned in good packaging conditions with all the delivered elements (accessory, packing, booklet...). Client must pack the items properly, and keep them from damage while the package is in delivery. Except in case a wrong item has been shipped, Luteo may apply a restocking fee on returned items or refused packages, the percentage of which is determined on a case by case basis at the sole discretion of Luteo. Luteo does not accept COD shipments.
The following items are excluded from any refund request:
Products that can be reproduced and have been unsealed such as, but with no limitation to : CD, DVD, CD-Rom, books, magazines. Products that the Client cannot use in his country because of compatibility issues. The Client is responsible for checking that they have the hardware required to use such products. Products that are not in our catalog but that the Client asked us to provide to him.
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Luteo reserves the right to cancel any order for which we determined there is a fraudulent risk, real or assumed. Luteo reserves the right to ask the Client to send by fax or by postal mail a written confirmation for his order.
Applicable Law
The sell contract between Luteo and the Client (buyer), as well as the present conditions, the payment conditions, the shipping and returns conditions, are governed exclusively by the French law. Any litigation or disputes between the parties shall be brought only before the competent court in France.
All Clients can ask to have any data collected about them to be modified or removed.
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text:
Wednesday, November 2, 2011
Hugs Mina, Hugs Vivienne
Hi Everyone ;o) I hope you are all well ;o)
I would first like to give a big hug to Mina, from Green Witch With Sprinkles ;o) Mina, is a sweetheart! I know many of you already know this ;o) In September, she was involved in the "Practical Magic Blog Party". Along with Mina's beautiful post, she had a giveaway for four mini spell potion bottles, in the colors of the elements. In my comment, I said to Mina, I am putting my foot down this time, because I wanted to win one of her giveaways. Well, guess what I did ;o) YEH!!! Not only did I get those adorable bottles, Mina's cute hubby made me a beautiful gourd offering bowl. I now have two! A smaller one and a bigger one. I feel so special! And, it has a real feather on it too! Wow! In the picture you will see my two bowls, and the bottles.
You can check out Mina's store here. Big Hugs again Mina, to you and your hubby ;o)
Now, I would like to give a second hug to Vivienne, from Out Of The Shadows. If you don't know Vivienne, you should go check her out! She is a sweetheart too ;o) Vivienne a couple of weeks ago, awarded me with the "I Dig Your Blog Award". Thanks Vivienne ;o)
There are 5 things that must be done to accept the iDig Your Blog Award.
1~ Gratefully accept this award.
2~ Link to the person you received it from.
3~ Post 3 interesting things about yourself.
4~ Pass this award on to at least 5 blogs you dig.
5~ Notify them.
Ok, so here goes with the 3 interesting things about me.
1. When I took a trip to Italy, in the 1980's, I saw Sophia Loren walking in Rome. I even got a picture of her ;o)
2. I was once engaged. Never married.
3. I have been close to death twice in my life.
Now, you know I dig all your blogs! Honestly, I do! So, I pass this award on to all of you! I know I am breaking the rules! LOL! Vivienne don't be mad ;o) So, please, have fun, accept the award and share 3 interesting things to all of us ;o)
Blessings everyone ;o)
16 comments:
Hugs to you Stacy, I'm not mad, I wish I would have thought of that. The only thing I dislike about getting an award is having to choose blogs to pass it on to. I might do what you did if I ever recieve another.ReplyDelete
Thanks for sharing your interesting facts. I am very happy you are still here with us. I count yoy as a dear friend and am blessed to have met you in blog world.
Blessings my friend, V.
And congrats on the give-away. The bottles and the offering bowl are awesome. I'll be sure to check out Minas shop!ReplyDelete
- AnonymousNovember 2, 2011 at 9:08 PM
such beautiful gifts and an award , good for you. I find it always interesting to learn more about our blogging friends,ReplyDelete
Why you little rule breaker you...hmmm. Lovely gifts from the fabulous Mina and hubby and a well deserved award, cuz we all dig your blog dear one.ReplyDelete
Oma Linda
just so beautiful..you lucky girl!!ReplyDelete
wonderful award!!...I dig your blog too!!!!
Oh what wonderful bottles and bowl. Love them.ReplyDelete
Love and Light to ALL !
Those are beautiful gifts! lucky you! :) And love your life facts. :)ReplyDelete
Wow you lucky girl, those are beautiful bottles and the gourd bowl is awesome! I've always wanted to try painting on gourds! Ok I'm off to check out Mina's site! Hugs, DebReplyDelete
Oh Stacy, you are so welcome! I am thrilled that you enjoyed the bottles and offering bowl and of course hubby is gloating, but he is so cute when he does that I let it pass. ;-)ReplyDelete
I am so glad you stayed with us. I know the gods love you so that they want you for themselves, but we are not finished needing you here. And who would not dig you and your blog, my beautiful friend? Huge hugs and kisses. Mina
Gorgeous blog bowls and bottles, and a gorgeous award for your gorgeous blog, my wonderful friend with the gorgeous spirit!ReplyDelete
Congrats on your win! (great stuff :D) and the Blog Award too! xoReplyDelete
What's up with blogger? I had a similar issue and went thru a few gyrations to get it fixed...
Holy cow, Ms Stacy! I want to quiz you about the engagement but I don't think it's politically correct LOL... You floor me sometimes my girl, dropping these little gems (like having been a model, photographing Sophia Loren etc etc) and you keep teasing us and I keep coming back for more, it's way interesting, keep it up, I love (or should I say 'dig' your blog too!!!ReplyDelete
You have a beautiful gift of bottles & gourd (that feather on the gourd is fabulous by the way) Mina & her hubby are a bit of a dynamic duo I feel, not only do I love that gourd but the bottles look so magical, the colours seem to vibrate, I can't think of anyone who would give them a better home than you Stacy, they are so special, just wonderful (as are you)!
Double the goodness! I was losing my mind trying to figure out where my comment had gone, I knew I had commented, how could I forget Mina's wonderful goodies? Then I read the top of this one and was grateful not to have lost my mind ;-)ReplyDelete
Yay ..wonderful post my friend..such GORGEOUS treasures..such talented souls! beautiful! Congrats !ReplyDelete
Loved your sharings..me too..i never married...and understand the NDE too!
Hugs and sparkles kindred sister!
Thanks for always leaving a kind word
Wishing you a most magical wkd!
Great gifts crow girl and you deserve them!!ReplyDelete
#3 okay twice is enough, no more, please.ReplyDelete
Congrats on the pressies and the award!
Thank you for taking the time to comment! I'm very grateful! Your words are very special to me! Big Hugs!


text:
Review | Author Bio | Read an Excerpt
Jane Orcutt's Bio:
Jane Orcutt was the author or coauthor of fifteen books, including the bestselling Porch Swings and Picket Fences. A two-time RITA award finalist, Jane was also a finalist for the Romantic Times Reviewer's Choice Award.
"On Sunday, March 18, 2007, after a long battle with acute myeloid leukemia, Jane stepped into the arms of her Savior. She now rests safely in His arms, while her powerful legacy lives on through her family and through her books." -- www.janeorcuttbooks.com
Visit Jane's website at www.janeorcuttbooks.com


text:
Accepting Guests
- 50% response rate
- Last login 13 days ago
Join Couchsurfing to see Halina's full profile. It's free!
About Me
travelling around the world and living in the harmony with nature and people
I am a teacher and the person who loves exploring new places and meeting new people. I think I am open minded , friendly and adventurous. I have been hosting many young people from the States who come to Poland as participants of the programme World Teach so I am experienced in having someone new in my big house. I have also been coordinating some Comenius programmes for young people .
In my free time I love reading books , listening to soul music, Portugese FADO, African ethnics and watching good films. Learning new languages , meeting new people and cultures gives me a lot of pleasure and fun.
Possitive thinking and gratitude that I am still here on the earth. The world is beautiful and each day which is given to you can`t be wasted.
My favourite thought is " "Shoot for the moon. Even if you miss, you'll land among the stars."
Why I'm on Couchsurfing
I am a completely new person here but I hope that this kind of exploring the world and meeting new people will be worth , fun and useful.Helping hand - it is what you can always rely on being with me.
Typical Couchsurfing experience - not yet but soon .. why not ? :)
I love books , learning languages , films , travels and psychology .
- culture
- books
- coach
- movies
- reading
- traveling
- music
- surfing
- teaching
- languages
- psychology
Music, Movies, and Books
Good trillers ( Coben ), movies - all with Nicolas Cage and Mag Ryan .Thrillers in the evening ( only when my husband is sitting beside me ;)
Music - Nora Jones , Anna Maria Jopek, Czerwony Tulipan , Stare Dobre MaÃâ¦ÃâÃâ¦Ã¼enstwo , Leonard Cohen, Aga Zaryan, Snatam Kaur,Barbara Streisand , LURA, Mariza and many others
One Amazing Thing I've Done
I have always wanted to go to Japan . AS a young secondary school student I started to correspond with a Japanese guy ( Hiroyuki )and then my love to Japan started. As a Communist girl I couldn`t even think about going to this beautiful country so I had a peaceful life in POland dreaming about a faraway city. After getting married and bringing up two children ( Marta is a coach surfer_)I decided to dream again. Small Japanese streets and towns ( images from the films and books) sometimes came to my mind in the nightreams so I started to think about visiting this beautiful country again and guess what ? - one day while I was resting, having a winter break from school and surfing the Net I found a budget line ticket to Japan and I bought it- without a moment of hesitation. . NOw,it is laying on the table and waiting for the right time . I will not be able to spend a lot of time there - only 8 days inluding travel but my dream seems to be coming true . Strange - how life can be unepected .....On the fourth of April there will be my 50th birthday so isnt it a beautiful present? The decision was so spontanous ....~I can`t believe I did it but I DID IT ;)My family think I am crazy but when to be crazy if not now ?
Teach, Learn, Share
I can tell you about my country , its culture, teach you how to make " pierogi "- one of the Polish typical dishes and show you aroound if I have time .
Countries I've Visited
Austria, Finland, France, Germany, Greece, Italy, Japan, Romania, San Marino, Slovakia, Spain, United Kingdom
Countries I've Lived In
Poland, United Kingdom


text:
The current issue of BC Social Work Magazine showcases a series of networking initiatives launched by Boston College Graduate School of Social Work faculty, staff, students, alumni, and friends. The school has become a networking hub, building bridges with people and communities towards a humane, just, and sustainable world.
Articles in this issue:
- Immigrant Integration Lab: A Pioneering Effort to Ensure that Newcomers Succeed
- Anticipating the Demographic Shift: Preparing Students for Practice with HispanicLatino Constituencies
- Partners in Social Welfare: A New International PhD Program
- Advancing Common Goals: The Mutual Benefits of Collaborating with a High School that Serves Low-Income Students
- New Hope for Urban Refugees: Evaluating Jesuit Refugee Service in South Africa
- Teaching at the Margins: A Partnership in Africa and the Middle East Empowers Refugees with Education
- A Conversation with Agbonkhianmeghe E. Orobator, SJ, Provincial of the Eastern African Province of the Society of Jesus
- The Man in Google Glasses: A Reflection on the Ethics of Networking and Governance in the Society of Jesus


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How can I apply for a job with Georgia Sheriffs' Youth Homes?
To view current employment opportunities please click here.
What items are needed at Youth Homes and how can I donate?
Please visit the Campus Needs section of our website under How to Help.
How can I make a monetary donation to Georgia Sheriffs' Youth Homes?
Please visit the Donate section of our website. All gifts are tax-deductible.
What type of services do Youth Homes offer to children?
The children receive valuable training and services that help them grow into responsible, successful adults including physical, spiritual, academic, moral, work ethic and life skills education.
How will I know if the child I have submitted an application for is accepted?
After the application is returned to the Youth Homes, it is reviewed by an admissions committee to determine appropriate placement, and if he/she can benefit from the program. If so, he/she is asked to come for an interview and pre-placement visit. If the child meets the qualifications, the applicant will be notified of acceptance or denial of placement.
What are the requirements for a child to be accepted into a Youth Home?
Age requirement: 6-16 – Initial acceptance age. Children remain in care as long as they are in school, including secondary education. Children must be able to function in the public school setting.
Most of the children who come to Youth Homes are from dysfunctional families where neglect or abuse has occurred. Applications are reviewed to determine those children whose needs can be met in our programs.
Click here to view the full requirements.
Where can I get an application for a child to apply for admission into Georgia Sheriffs' Youth Homes?
You may download and complete the application provided on our website under Child Care Application. Then return the application to the campus you are considering for placement. Addresses are listed on the website under Contact Us. If you have questions or need assistance, please contact Shaun Eilders, Director of Child Care at 229-794-2606.


text:
How To Start A Movement
A movie review of Chavez
Lloyd I. Sederer, MD
"Si se puede!" Yes we can! Cesar Chavez asserts to a restive crowd of California migrant workers whose hope has worn too thin. Chavez has to keep their spirit and a movement alive that will deliver them from fear, child labor, inability to read and write, and the $2 a day in wages that are breeding another generation of shame, suffering and early death.
The recipe for a successful movement has been cleverly depicted in a three minute TED talk by Derek Sivers that has been viewed over 3.5 million times. Start with guts, courage that will be dearly tested, and fashion a message and a plan that is simple to understand and follow. But you can't do it alone: the essential next step is finding one follower so you are not alone, not a "lone nut." Then a third person is needed because three's a crowd -- and a crowd is newsworthy. The remaining ingredients (not in the TED talk) are unrelenting dedication, usually a fair amount of hardship and persecution, and time, with long days blending into years.
Cesar Chavez saw the shame in his father's eyes when the Great Depression robbed them of the family farm. The son's path, that of the hero he would become, was emblazoned into his soul at that mutative moment. Yet a hero's journey is not of his (or her) choosing but rather what is harnessed to him as an inescapable destiny. Chavez now bore his social and personal mission: serve the many, like his family, who did not have a fair shake and elude the ignominy that broke his father's soul.
Chavez died more than 20 years ago, so his legend is fading as a new generation searches for its heroes. His movement started in the disruptive 1960s and ran well into the 1970s when farmworkers gained the right to unionize that would make them a collective force able to battle the power of the growers, the police and the local judges. Because his movement was in California he had both Ronald Reagan (as governor) and Richard Nixon (as president) -- both Californians -- working to defeat him.
The person the filled the role of his first follower was his extraordinary wife, Helen -- she was the first to go to jail. His next follower, making a crowd, was Dolores Huertas, a civil rights organizer who later co-founded the National Farmworkers Association (the forerunner to the United Farm Workers). While Chavez could not do it alone it was his spirit that kept the light burning at the darkest moments.
Director Diego Luna brought together a terrific ensemble of actors. Michael Peña gives us an understated yet engrossing rendering of the eponymous Mexican-American icon. We see how his fire burns deep -- how it chars him, not only fuels his cause. America Ferrera is Helen, his devoted (but not obsequious) wife who struggled to keep her husband from the tragic fate of a saint. Rosario Dawson energetically plays Huertas with what surely must have been her indomitable spirit. The great scene stealer is John Malkovich, who with his trademark creepy aplomb portrays the evil of unbridled capitalism.
Luna's directing is strongest in the fields and worker rallies where we enter their lives and their journey to a better life. But efforts to make Cesar and Helen more familiar, more human, through a running narrative of their family, eight children, a father-eldest son struggle, and spousal arguments seem to slow the film down and dilute its forceful documentary-like edge.
Every hero's journey needs an enemy. But don't be fooled, it was not simply the first generation American grape grower patron, John Bogdonovich, who built an empire with his own willful industry. The greater and deeper enemy, Chavez proclaims, is the violence that must be battled. But not the violence perpetrated against the workers, which is grim to witness, but the violence that is kindled in them as impotence, humiliation and rage combust and then want to explode.
Chavez had his noble calling for justice and dignity. He had a humble demeanor to boot. Like Pope Francis and President Obama he too made Time magazine's cover as Man of The Year. But it was his method, elegantly simple to understand and follow, that jumps from the screen: don't eat grapes, or their wine products, sold by growers who exploit their workers. Boycotting could (and did) bring an industry to its knees as revenue, their oxygen, was cut off. When the movement hit a huge wall Chavez doubled down, borrowing from Gandhi and other saint-like figures, and stopped eating himself, everything but water, for 25 days. He had the entire country engaged in his battle. It didn't matter what side you were on, what mattered was his passion.
Chavez's movement was radical, dangerous, innovative -- and non-violent. It was the 60s and we had the Kennedys, Dr. King, Vietnam, civil rights for blacks, youth taking mostly pot and LSD, not performance enhancers or numbing narcotics, assassinations, the early Bob Dylan poetry of protest, and even health care reform (Medicare and Medicaid were enacted mid-decade). This film takes us into an era since unrivaled in its pursuit of social justice and human potential. Go see it for that history lesson and to witness the work of a master movement craftsman named Chavez.
Dr. Sederer's new book for families who have a member with a mental illness is The Family Guide to Mental Health Care (Foreword by Glenn Close).
www.askdrlloyd.com http://www.askdrlloyd.com
The opinions expressed here are solely mine as a psychiatrist and public health advocate. I receive no support from any pharmaceutical or device company.
Copyright Dr. Lloyd Sederer


text:
Anna Lloyd - Freelance illustrator
Anna is an illustrator based in Sydney, Australia. Anna has enjoyed drawing and painting since she was very young. She spent many a lunch hour with her friends in the art room at school. During her Higher School Certificate her Major artwork was shortlisted for the Art Express Exhibition. Following High School she attended University studying Visual Communication and attained her Bachelors Degree in Design, majoring in Illustration.
After University Anna followed various creative pursuits as well as illustration, including Retail Visual Merchandising for interior stores, photo printing, Set Decoration for film and Web Design for a Radio Station. During this time she began studies in Visual Merchandising for retail, the display of homewares and furniture for interior environments.
As an Illustrator Anna is versatile, she works in a wide range of mediums and styles. Her work includes whimsical illustrations in markers, pen and ink, watercolour, digital artwork, pencil and acrylic paint as well as mixed media paper artworks. Anna has recently illustrated several Children's books.
Anna is inspired by Australian native wildlife, she has a penchant for drawing birds and she loves to grow indoor plants!
You can buy pretty art on products direct from Anna in her web shop or at her Red Bubble store. You can also order wholesale if you would like to for your own store.
Anna is available for freelance illustration and commission work. She is interested in Children's book illustration, fashion, surface pattern design, brochures, Logo design, Business card design, mural illustrations, medical illustration and editorial illustrations.
Previous Clients Include
Conde Nast UK - Editorial illustration for Magazine
My Health One Physiotherapy - Exercise Chart Diagrams
I Give a Buck Foundation - Logo Illustrations (with Designer Jen Stills)
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Ryde Royal Rehabilitation Centre - Health brochure illustrations
Brolga Publishing Victoria - Children's Book illustrations
Dr Peter Dillon - Self Published Children's Book Illustrations
Dr Scott Turner - Logo illustration (with Designer Jen Stills)
Children's Book Council Australia - Poster design
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Volunteer Work
2002 | AFTRS - Set Decorating on Short film - North Ryde NSW
2003 - 2005 | Propel Arts Network - Northbridge WA
2004 | Propel Arts Network - Exhibition Co-ordinator
- Headquarters Youth Centre - Leederville WA
2015 | Organise the IA Christmas Party - Newtown NSW
2016 | Children's Book Council of Australia - Packing Promo Material
2017 | Children's Book Council of Australia - Packing Promo Material
2017 | Children's Book Council of Australia - Poster Design
1997-1999 - University of Western Sydney - Bachelor of Arts (Design) Major - Illustration
Short Courses and Conferences
2000 | Children's book Illustration Course - Hornsby NSW
2002 | Visual Merchandising Ultimo TAFE - Sydney NSW
2004 | Small Business Management Course - Fremantle TAFE WA
2012 | Picture Books @ Pinerolo Margaret Hamilton/Wayne Harris - Blackheath NSW
2013 | IA Photoshop for Illustrators 2 day course Camperdown NSW
2015 | Jacky Winter Gives You The Biz Conference - Sydney NSW
December 2015 | James Gulliver Hancock Hand drawn pattern repeats
2016 | Lilla Rogers Studio - Make Art that Sells Bootcamp Course
2016 | Lilla Rogers Studio - Global Talent Search
2016 | IA 'In the Know' Conference Docklands VIC
2017 | Celebrating Women Entrepreneurs Sydney NSW
2017 | CBCA AAA Event Sydney NSW
2017 | Lilla Rogers Studio - Make Art that Sells Bootcamp Course
2017 | IA 'DrawYourOwnStory' Conference Docklands VIC
2018 | Lilla Rogers Studio - Make Art that Sells Bootcamp Course
2018 | Women's Business Workshop Sydney NSW
Member of Industry Groups
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Anna's Red Bubble Shop
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Exhibitions and other work
1994 | 'Incahoots' Group Exhibition Willandra Art Society, Ryde NSW
1996 | ART EXPRESS - HSC Artwork Shortlisted NSW
1997 | UWS Student Group Exhibition Nepean Hospital NSW
1998 | UWS Student Murals Westmead Children's Hospital NSW
1999 | UWS Artworks in Children's Unit Blacktown Hospital NSW
2000 | Anna Lloyd Solo Exhibition Willandra Art Society, Ryde NSW
2005 | Youth Art Group Exhibition Headquarters Youth Centre WA
2012 | Illustrators Australia 9x5 'Carnivale' Exhibition Space 39, Melb VIC
2013 | Life Drawing Group Exhibition Wallarobba Gallery, Hornsby NSW
2013 | Illustrators Australia 9x5 'Flourish' Exhibition Abbotsford Convent VIC
2014 | Illustrators Australia 'Wear Art Thou' Exhibition No Vacancy Gallery, Melb VIC
2015 | Illustrators Australia 9x5 'Playtime' Exhibition Abbotsford Convent VIC


text:
Thursday, 08 July 2010 09:10
|Article Index
|When Criminals Rule The World
|Page 2
|All Pages
There is probably a potential Doctoral thesis in Philosophy in making a formal argument for the case, but around us today there is a lot of evidence to suggest that when criminals take control of the reigns of power, perhaps to the point of ruling the world, then it becomes inevitable that ordinary, decent people will be criminalized. I say inevitable because the most decent among them feel compelled to resist the criminality of power and power, in response, uses the force of law to restrain them.
A good case in point is the story of Sophie Scholl who, along with others of the non-violent, anti-Nazi student resistance group called the White Rose, was beheaded by the criminal, NAZI government for treason [[i]]
The point is well expressed in the words of Professor Huber of Munich University who, in1943, shortly before he was condemned to death with five of his students for spreading sedition, told the court:
"As a citizen I regard it not only as a right but as a moral duty to help shape the destiny of my country, to uncover and oppose manifest evils. What I aimed to do was to rouse my students to an ethical understanding of the grave evils of our present political life; a return to definite ethical principles, to the rule of law, to mutual trust between man and man. This is not illegal rather it is the establishment of legality." (From Humanising Hell by George Delf [ii]).
It's generally accepted that Hitler and his NAZI regime constituted a criminal government; ten out of sixteen judges of his Reich Ministry of Justice were convicted of Crimes Against Humanity in trials at Nuremberg and sentenced to death [iii].
Wilhelm Frick, a lawyer and prominent German Nazi official serving as Hitler's Minister of the Interior and Hans Frank, Adolph Hitler's personal legal adviser who expressed the view that "The National Socialist ideology, especially as expressed in the party program and in the speeches of our leader, is the basis for interpreting legal sources", were instrumental in crafting the legal framework for the NAZI regime [iv].
After the Night of the Long Knives [v], when Hitler purged many of his political enemies and removed some impediments to his power the German courts and cabinet quickly swept aside centuries of legal prohibition against extra-judicial killings to demonstrate their loyalty to the regime. Both men were tried for war crimes and crimes against humanity at the Nuremberg Trials, convicted and executed. Frick was also indicted for Count Two, Waging Aggressive War, or "Crimes Against Peace"
for his part in the planning, initiating and waging wars of aggression. [vi]
The moral discord for people of conscience within a criminally run society is probably at its height in the case of theologian and Lutheran pastor Dietrich Bonhoeffer who was convicted of complicity in an attempt to assassinate the regime's leader, and the logic of his situation is as self-evident as the plight of Hamlet.
More Recent Examples
Bert Sacks is a man of conscience, not of the type who sees an injustice, wrings his hands and shrugs it off saying "nothing I can do about it" but one who takes what action he can to put things right. Bert Sacks took action against the criminal immorality of sanctions against Iraq, his government sought to criminalise him by fining him $10,000 for breech of US law [vii] and will probably criminalise him further with a jail term now that he refuses, on principle, to pay the fine [viii] arguing that the crime is the government's not his.
An interviewer who put the question to US Secretary of State, Madeline Albright if she thought the cost of sanctions of 500,000 Iraqi childrens' lives was "worth it" [ix] framed her question generously, portraying this consequence as if it were some unavoidable side effect of an action taken to serve some higher purpose when in fact, this consequence was the deliberate and intended purpose of the sanctions [x].
After the United States' deliberate destruction of Iraq's civilian infrastructure during the first Gulf War sanctions called for, maintained and accentuated by the action of the US government prevented the restoration of treatment of water supplies and sewage resulting in 12 years of outbreaks of diseases mainly affecting children while the denial of medical supplies accentuated the problem and an estimated 500,000 children died unnecessarily.
Joe Glenton is a patriotic British soldier. Believing that "sometimes force is necessary" and wanting to serve his country he joined up and went to Afghanistan. However, after a tour of duty he had "grave doubts" about what was being achieved there and expressed empathy with the courage of Afghans who fought to repel invaders of their country. He refused to return to Afghanistan and absconded. Joe Glenton has been jailed for 9 months by his government and stripped of his rank [xi]. By contrast, the former Prime Minister who defrauded the public and his own cabinet with a misleading case for an illegal, aggressive war against the advice of his own government legal service has been rewarded to the order of millions of pounds by oil companies and other beneficiaries of the war [xii].
Diane Kogan, young as she is at 18, is a wise and noble human being. She is an Israeli citizen living in the Tel-Aviv suburb of Bat Yam who refused to sign on for her mandatory period of service in the Israeli military. In doing so she made the following, highly impressive statement:
I refuse to enlist to the Army because I strongly believe that a military system will never help to achieve peace.
The Military is a violent force because it teaches how to solve conflict by using offensive means, such as weapons and brute force. It makes no sense that one side will use violence as a way towards peace in hope that the other side will just accept it.
Violence leads to violence and eventually to war, which then leads to more wars. Bloodshed is not the way and should be avoided at all cost.
Therefore I wholeheartedly decline to cooperate with the military system (and its ideals), which I think is rotten from the core, and is far away from ever achieving peace among people.
But Diane Kogan is not alone. She is just one victim of an Israeli system of compulsory military service. Every Israeli eighteen-year-old must serve a term of service brutalising and humiliating Palestinians at the bleeding edge of Zionist expansionism. Freud would have summed it up as "learning to hate Arabs for the unconscionable things we do to them", a system in which mental illness becomes contagious and endemic as those afflicted take measures to ensure that the whole population becomes afflicted at an early age. Many resist. They are dealt with just like Diane.
The Pirate Bay Four are four of Sweden's brightest and best. Thinking people of the world understand how copyright law and monopoly control of technology, access to commercial advertising communications and all other aspects of the entertainment, news and most avenues for communication of public information are abused to deliver control of the masses and the ability to manipulate not only public opinion but also overall collective social outlook to a few powerful people who control a few powerful multi-national corporations. Here we have a prime example of how the law itself becomes a tool for what most of us would call criminal behaviour – corruptly supporting unfair advantage of a powerful minority over the rest of society.
These four clever young men devised and implemented a technology that allowed them to facilitate without actually participating in the sharing of copyright material.
The Swedish government had no inclination to prosecute these men for what should have been an action no more illegal than a hire-car company providing the getaway car to a gang of bank robbers or the manufacturer and retailer of a gun used by a murderer. Yet the Swedish government succumbed to pressure from the multinational companies of the entertainment industry and even from the US government by pursuing prosecutions. The result is that four of the country's brightest and best are rewarded for what should have been recognised as a service to society and humanity with fines, costs and prison terms. On April 17 2009 the verdict in their case was announced. All four defendants were accused of 'assisting in making copyright content available'. Peter Sunde: Guilty. Fredrik Neij: Guilty. Gottfrid Svartholm: Guilty. Carl Lundström: Guilty. The four receive 1 year in jail each and fines totaling $3,620,000 [xiii].
Mordechai Vanunu is a socially responsible world citizen. Seeing beyond his small part in a bigger enterprise, a corrupt and criminal enterprise, he did what a socially responsible person does, blow the whistle and alert the world to the crime in progress. When the State of Israel, a non-signatory to the Nuclear Non-proliferation Treaty secretly developed a nuclear weapons capability – the very thing for which the US is alleging and condemning Iran at the present time, with threats of nuclear attack – Mortachai Vanunu saw the significance of his part in the process and reported Israel's secret nuclear weapons programme to the British press in 1986. Illegally kidnapped in Italy he was returned to Israel and served 18 years in prison. To this day he is not permitted to leave Israel nor talk to the media [xiv] while the criminal state of Israel refuses to declare its nuclear weapons capability nor to sign the NPT repeatedly violates International Law, ignores UNSC resolutions and threatens violence against its Arab and muslim neighbours. The world pays a price for the ill-treatment of a hero for the proliferation of peace.
The Cuban Five is a group of national heroes who did great service to their native Cuba. Since the revolution that liberated Cubans from the barbaric Batista dictatorship in 1960 Cuban exiles loyal to the overthrown dictatorship have used Miami, Florida in the US as a base from which to organise terrorist attacks against the revolutionary government and its people. The Cuban Five were sent by the Cuban government to infiltrate these groups and stop the terrorism against Cuba. They were caught in the US, charged, tried, found guilty and sentenced in June 2001 to long prison terms for crimes of espionage against the US [xv]. The Five's actions were never directed at the U.S. government. They never harmed anyone nor ever possessed nor used any weapons while in the United States and their mission was to stop terrorism, not to spy on the US. The denial of justice to these men is an outrage that any nation's people would be ashamed of, much less a nation that has waged two illegal wars resulting in over a million civilian deaths and the catastrophic destruction of a nation as part of an alleged "War on Terror". The hypocrisy evident in the contrast of US refusal to extradite Luis Posada to Venezuela, convicted in absentia of involvement in various terrorist attacks and plots in the Western hemisphere, including involvement in the 1976 bombing of a Cuban airliner that killed seventy-three people is stark and disgraceful [xvi]. The Venezuelan government lodged an extradition request for Posada in the US in 2005, to which the US government did not respond. More recently, upon renewal of the request, considerate of US sensitivities, the Venezuelan government has proposed one possible alternative path for the US, to put him on trial in US soil for his terrorism crimes. [xvii]. However, the government that runs the world's leading University of Terrorism [xviii] is unlikely to prosecute one of its alumni.
Protestors against the attack by the Israeli military on Gaza in December 2008 were generally people of conscience opposed to violence and injustice. However, in London, police used provocative, violent and intimidating tactics against them, tactics that are illegal under British law. There were over 33 complaints to the Independent Police Complaints Commission (IPCC), which the IPCC refused to investigate. After the demonstrations, the police arrested 119 people. The majority of these people were not arrested at the demonstrations, but often months later, using intelligence gathered at the demonstrations. Many of these arrests were made in shocking dawn raids, which included the handcuffing of entire families, and the seizing of phones and computers. Many of the young people arrested were pressured both by the presiding judge and their own solicitors to plead guilty to the offences with which they were charged, with the expectation of receiving minor sentences. They have since been sentenced to long prison terms, almost all for harmless acts.
As Labour MP for Islington North, Jeremy Corbyn said: "What possible justification can there be for handing down a year in prison for a 19-year-old lad, studying dentistry, who threw a plastic bottle in the direction of the Israeli Embassy?" [xix].
So here we have a stark contrast. The Israeli government unleashes a violent attack on an unarmed and defenceless population, an action condemned by human rights organisations and the United Nations for having deliberately and systematically targeted civilians and used Palestinians, including young children, as human shields, actions which constitute war crimes under the Geneva Conventions. The British government, while criticising the Palestinian Hamas for firing rockets into southern Israel (token acts of feeble resistance to a vile, brutal and illegal occupation that have killed zero Israelis), conspicuously declines to criticise Israel for causing civilian casualties while the mainstream media all sing the chorus of Israeli propaganda about "self defence". As hundreds of thousands of people all over the world came onto the streets to express outrage over the violence, police in London engaged in a systematic persecution of the demonstrators targeting young people from Muslim communities and the courts cooperated by severely sentencing those charged. Although the demonstrators represented a broad community cross-section, of the 79 arrested and charged, 77 are Muslim, mostly under 25 years old. The youngest was 12 years old. Many of them received long prison terms for minor offences.
Julian Assange is a very clever man, but more importantly, one with moral vision and courage. His technical achievements and moral development earned him a reputation, while still a teenager as "Australia's most famous ethical computer hacker" as reported on Wikipedia [xx] but his reputation for both has recently risen dramatically with the co-founding of WikiLeaks [xxi], a website created for the publication of leaked documents and other material by whistleblowers. One of the documents published was the website blacklist for the proposed Australian Internet Filter [xxii] which exposes that far from censoring only child pornography sites, 68% of the list is intended to exclude otherwise legal viewing material. The site became highly controversial with the release of a classified military video dubbed "Collateral Murder" [xxiii] which has revealed the callous manner in which unarmed civilians are routinely attacked and murdered in Iraq by the occupying US military forces.
It's not at all surprising that the Australian government, far from celebrating the technical accomplishments of a champion for the "clever country" or his contributions to a more informed democracy, sought to clip his wings by confiscating and cancelling his passport in May 2010 [xxiv]. Leaked documents published on WikiLeaks reveal the sinister measures considered by the US "Intelligence" to destroy the site [xxv]. However, with the revelation that Assange is in possession of some 260,000 classified documents that he may be intending to publish the Pentagon has taken a specific interest in his whereabouts [xxvi] and Daniel Ellsberg (of Pentagon Papers fame) has gone so far as to warn Assange that his life may be in danger.
Lynne Stewart believes that the Law should be about Justice. Many lawyers, if you express a view that the law is about justice will just laugh and mock your naivety; Lynne Stewart is not one of them, she has spent much of a thirty year career in law defending political prisoners and unpopular clients in social justice and human rights cases, often unpaid for people who could not afford representation. As a result she has earned for herself an international reputation as "the peoples' lawyer"; hardly the background of someone who would assist terrorists against her fellow Americans. Yet this is the situation of Lynne Stewart today – convicted by US courts under the US "Patriot" act and jailed for giving material support to terrorists on the basis of having issued a press release on behalf of her client. Lynne Stewart has spent her working years at the very coal-face of the struggle between on the one hand those who would use the courts as a foundation for social justice, a system for the peaceful resolution of conflict and the prosecution of criminal acts and on the other hand, those who would use the courts as tool of power, falsely criminalizing political enemies and as means to frighten, discredit, intimidate, and silence those who would challenge power or defend the rights of others. These latter would like to imprison Lynne for the remainder of her natural life and on July 15th 2010 will attempt to do just that. You can find out more about Lynne Stuart and lend your support at the "Justice for Lynne Stewart" website [xxvii].
The Symptoms of our Times
I have cited only a few examples above, but they are International and diverse and they represent only instances that have had public attention and can be easily researched on the Internet. They are only the visible part of the iceberg. They represent a highly significant indicator, a visible symptom of a dire illness in our globalised society and a warning. These are the indicators of what we should all recognise with some considerable alarm as a criminal inversion of society. When the people who hold the keys of power are criminals - and the nature of our capitalist system is that it tends to favour this situation - ordinary people begin to be criminalized.
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As we move closer to the end of another outstanding year in St. Vrain Valley Schools, I want to take a moment to recognize the achievements and growth we have seen across our system. In the coming weeks, we will be championing the thousands of students who will be transitioning to kindergarten, middle school, high school or graduating with their St. Vrain Valley Schools diploma. It is through our outstanding educators, dedicated parents and unwavering community support that we have seen our students and schools excel to the highest levels of achievement.
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H-1B visas: Nasscom says proposed curbs 'discriminatory'
Software services industry body Nasscom the proposal by a group of 8 US Senators to restrict business and work visa is "discriminatory" and cautioned that such a move will hit the customer sentiment besides impacting the Indo-American trade relations.
Stating that the proposal by 'Gang of Eight' is "very strategic" and it is of great importance to India, Nasscom President Som Mittal told: "For me, it is a trade issue and not an immigration issue. Like we have free flow of goods either side, I think it is as important to have free flow of highly skilled people it is part of the business."
"It will be discriminatory and will impact our competitiveness as well as ability to service our customers. We have feasible information that such regulations are being put inside the current draft, which is to be released soon," he said.
The US Senators are working on the negotiations for a comprehensive immigration reform, which includes conditions like firms having more than 15 per cent H-1B population would be prohibited from placing any H-1B visa holder at a client site, sources said.
Besides, employers would be restricted from placing L visa holders at client sites (and the client would have to attest to non-displacement of US workers, companies would be required to pay many of their H-1Bs substantially more than market wages, etc, they added.
Nasscom has not seen the proposed draft of regulations, but was aware of such developments through reports, Mittal said. "We haven't seen the draft yet, but these are the likely changes that they are suggesting," he added.
On the impact of such a move, Mittal said "It will not impact the industry in the short term (this quarter), but it could start giving concerns to customers. The customers can think will Indian firms be able to deliver. So, it will start impacting customer sentiment."
He cautioned that it is an important issue, which needs to be addressed at the earliest.
"We need to weigh it and it is very strategic and it is important to India. It will impact our ability to compete on a level playing field with other players," he said.
Meanwhile, USIBC, a top US body representing American companies doing business in India, in a letter to the 'Gang of Eight' said such a move will impact Indo-US trade relations.
The US India Business Council (USIBC) has opposed several provisions of the proposed bill, which it believes, if implemented, would end up targeting Indian companies.
"Our greatest concern centres on proposals that would preclude access to visas or impose unworkable visa-related restrictions and fees on a company's ability to sponsor H-1B and L-1 visas based upon their business model or the composition of its local workforce," USIBC President Ron Somers wrote in the letter.
The eight Senators are: Michael Bennet, Richard Durbin, Jeff Flake, Lindsey Graham, John McCaain, Robert Menendez, Marco Rubio and Chuck Schumer.


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Anton Szandor LaVey Quotes About GivingQuotes about: Giving
Abstinence Anarchy Animals Church Enemies Giving Guilt Hate Heaven Hell Hurt Indulgences Pleasure Pride Satan Satanism Sin Sinners Stupidity
If real Satanism were allowed the kind of television time that Christianity has now, the kind of drawing out and patience that interviewers give sports figures, or the kind of coverage that a baseball game gets, Christianity would be completely eliminated in a few short months. If people were allowed to see the complete, unbiased truth, even for 60 minutes, it would be too dangerous. There would be no comparison.
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Anton Szandor LaVey
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