• Family Law Solicitors and their Fields of Expertise

    About Glenn Jacob    Digital Marketer

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  • Financial Intervention: DIY Credit Repair

               Many people due to unforeseen circumstances or financial mismanagement have had adverse actions reported on their credit report.  Your credit rating says to anyone looking extend you credit what your credit worthiness is at that time.  The Fair Isaac Corporation has the most recognized credit score called the FICO score.  This score means the difference between getting credit and being denied credit.

                In the age of technology this credit score and information has hurt a lot of people looking for jobs as well.  Many states allow your credit report to be reviewed as a part of the hiring process.  This means that if you have some derogatory information reporting on your credit report, it may eliminate you from potentially finding work.  Your credit score also helps you to save money.  The better the score the lower the interest rates that you will receive when the need to borrow money or make large purchases arise.  This leaves more money for you and your family.


  • Go With the Family Law Firm for Divorce Settlement

    About Sherilyn Jar    Law Firm

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  • Difference Between Plasma And Led TV

    When it comes to shopping for a High Definition Television [HDTV], shoppers ask themselves an important question! Should I go for a Plasma TV or an LED TV? What’s the difference between plasma and led? What is the technological difference between plasma and led? If you are one of them, then, yes, you are on the right page. Today, I will talk exactly that.

    Plasma TV.

    Plasma TVs use a plasma display panel [PDP], and is a flat screen TV. It is usually used on large screen TVs. Behind the flat screen of the TV, there are millions of tiny dots, or technically called pixels or cells. Each cells have three sub cells within it, one sub cell will be coated with phosphor that glows red when photons strike, the other is coated with phosphor that glows green when photons strike and the last one is coated with phosphor that glows blue. These cells contain a mix of xenon and neon gases with a tiny amount of mercury. When an electrical charge is applied to the cells, the gas within each cell forms a plasma. While electric current flows through each cell, the loose electrons moving through the plasma, collides with the mercury molecules. This collision greatly spikes the energy of the molecules and the excess energy is diffused as ultraviolet photon. The phosphor coating inside the cells, when struck by the photons creates different colors of light. The color produced depends on the phosphor type coated inside the cells.

    The cells we talked above are usually a teeny-weeny neon lamp, containing the gases and phosphor coatings. Depending on the video signal coming into the TV, these different colors orchestrate to create the all-embracing color of the cells and thereby form the whole colorful images on the screen.

    Talking about the resolution, the plasma TVs today, usually has a typical native resolution of 1080p. Plasma TV resolution is not an important factor to the overall picture quality compared to other factors like contrast ratio. The top three important factors that govern the picture quality is contrast ratio, color saturation and color accuracy.

    Here area some of the pros and cons of Plasma TV


    • Produces deeper blacks and therefore excellent contrast ratio.   Contrast ratio is the difference between the illuminated and darkest portions of   an image. Higher the contrast ratio, sharper the picture.

    • High refresh rates and therefore less motion blur.    Refresh rate means the number of times in one second, the display draws the     data/image.    Motion blur means when showing moving images, the television has to draw     images in pixels, so quickly that the human eye cannot detect. If the refresh    rates are less, then the moving images will cause a blur.

    • Viewing angle is much more wider than LCD.    In LCD, if you view your favorite programs or shows from an angle,    the picture degrades.


    • Screen burn. There are technological advancements to reduce    screen burns but still don’t prevent it.    when a non-moving image or text is displayed for a prolonged time, can create    permanent ghost-like image of these images or text.

    • Power consumption is more than LCD-LED

    • Can cause buzzing noise when used at high altitudes;   this is because of the pressure difference between the gases inside the cells   and air pressure at high altitudes.

    LED TV.

    Light emitting diodes [LED] are illuminated by the free movement of electrons through a semiconductor. LED is a semiconductor. Semiconductor means, a material, which has a varying ability to conduct electricity. The material used to construct LED is aluminum-gallium-arsenide.

    LED TV is in fact just an LCD TV, which uses light emitting diodes [LED] as the light source to light up the screen, unlike LCD TVs, which use Cold Cathode Fluorescent Lamps [CCFL]. An LED is basically a teeny-weeny light bulb. Unlike the regular light bulbs, it doesn’t have a filament to burn out. LEDs have a really long life span compared to a regular light bulb or fluorescent lamps. This is one of the main differences between Plasma and LED TV.

    LEDs can be laid in different configurations behind an LCD screen and uses either white LEDs or RGB [Red, Green, Blue].

    Full Array LED TV. [With local dimming]

    In this configuration, a full array of LEDs is arranged behind the entire screen. Certain zones of LED behind the screen can be locally dimmed or brightened. So if the picture on the TV demands certain areas to be  dark and other areas bright, the LEDs will be dimmed in dark areas of the picture and brightened in brighter areas of the picture. This results in an increased contrast ratio, and therefore sharp picture. Two types of LEDs are used in full array, White and RGD [Red, Green, Blue]. TVs with RGB LEDs are capable of a wider color range..

    Pros. • Can produce deeper blacks and therefore higher contrast ratio and sharper picture than Edge-lit    models. Contrast ratio is the difference between the illuminated and darkest portions of an image. Higher the contrast ratio, sharper the picture.

    Cons. • Slightly thicker than Edge-lit LED TVs

    Edge-Lit LED TV. [With local dimming]

    A very few hand select models are available in this model from Sony, Samsung and LG. Edge-Lit LED TVs have LEDs arranged along the four sides of the TV, instead of the entire screen. A special light guide is used to spread the light uniformly across the screen. In this model, local dimming is possible in certain zones of the screen without placing LEDs behind the screen. Picture is sharper than the Edge-lit  model without local dimming but not at par with full array models.

    Pros. • Can produce deeper blacks and achieve higher contrast ratio than Edge-Lit models without    local dimming. Contrast ratio is the difference between the illuminated and darkest portions of an image. Higher the contrast ratio, sharper the picture.

    • Thinner profile than full array model

    Cons. • Picture is not as sharp as full array models.


    Edge-Lit LED TV. [Without local dimming]

    This model is same as Edge-Lit with local dimming except that local dimming is not is possible.

    Pros. • Thinner design than full array models.

    • Weighs less than full array models.

    Cons. • Contrast ratio is not as good as full array, because local dimming is not possible.   Contrast ratio is the difference between the illuminated and darkest portions of an image. Higher the   contrast ratio, sharper the picture.

    • Lighting may not be uniform across screen

    In this article, we talked about the difference between Plasma and LED TV, the materials used in construction of each and the pros and cons. Hope the information provided will help you in your HDTV shopping.


  • HomeTown Health & GA-HITREC present Georgia Rural Health IT Forum in Macon

    Atlanta, GA (PRWEB) January 24, 2012

    HomeTown Health is responding to the urgent need for rural hospitals and their medical communities to comply with the federal requirement to Adopt, Implement and Meaningfully Use an Electronic Health Record by partnering with the Georgia HIT Regional Extension Center to hold the first Georgia Rural Health IT Forum in Macon, Georgia on Thursday, January 26th at the Macon Marriott Center. More than 75 Georgia hospital CIO’s and HIT Directors will gather in Macon to share their Meaningful Use stories and to hear from top Health IT leaders across Georgia including Dr Denise Hines and Kim Bell the new Executive Director of the Georgia HITREC, Kelly Gonzalez, Georgia’s State HIT Coordinator, Michelle Madison, Healthcare IT Attorney with Morris, Manning & Martin, Ed Brown, CIO, Gwinnett Medical Center; Dee Cantrell, RN and CIO, Emory Healthcare, Jimmy Lewis, CEO of HomeTown Health, Paula Guy, Executive Director of Georgia Partnership for Telehealth and HIT leaders from around the state.

    The Georgia HIT Regional Extension Center and its Education and Outreach partner, HomeTown Health were recognized at a recent meeting of the Office of National Coordinator in Washington, DC for having 10 rural hospitals attest to Stage I Meaningful Use, with more to attest soon. Health Information Technology has been a priority for HomeTown Health since the ARRA/HITECH ACT was passed in 2009 and HomeTown Health CEO Jimmy Lewis commented, “We are committed to ensuring that all fifty-six of our hospital members achieve all three stages of meaningful use before the CMS deadline in 2015, because those who are not in compliance will be penalized through reductions to their reimbursement and that just cannot happen.”

    The agenda for this groundbreaking healthcare event includes the following topics relevant to rural hospitals and providers:

    1.    GA HIT Regional Extension Center: Where We Are, The Next 3 Years, Sustainability

    2.    Overcoming Challenges from Hospital Leadership Perspective

    3.    Integrating Your Provider Community: Preparing for Stage 2 and Stage 3 of Meaningful Use

    4.    Georgia Department of Community Health & Georgia Health Information Exchange

    5.    Georgia Telehealth – Leading the Nation

    6.    HIPAA /HITECH Compliance Update

    7.    Clinical HIT Leadership -Essential Elements for Success

    8.    Support Services for IT Success

    The Georgia Health Information Technology Regional Extension Center (GA-HITREC) is a federally funded program, at the National Center for Primary Care, designed to assist Georgia’s providers with the selection, successful implementation, and meaningful use of certified EHR systems to improve clinical outcomes and quality of care provided to their patients.

    The National Center for Primary Care at Morehouse School of Medicine in Atlanta was awarded an American Recovery and Reinvestment Act Grant to oversee the HIT Regional Extension Center. The GA-HITREC serves as one of 60 centers nationally to support providers and CAH and rural hospitals in becoming meaningful users of EHR by offering education, outreach, and technical assistance services. HomeTown Health is the partner providing education and outreach services to Critical Access and Rural hospitals in Georgia.

    Morehouse School of Medicine GA-HITREC’s mission is to use a community-oriented approach to assist Georgia’s providers with the selection, successful implementation, and meaningful use of certified EHR systems to improve clinical outcomes and quality of care provided to their patients. Our vision is to work collaboratively with valued partners to assure the adoption of certified EHR technology to improve the quality of health for the community while eliminating the disparate gap of healthcare throughout Georgia.

    GA-HITREC Goals and Service Objectives:

    • To use a community-oriented approach to provide outreach and education to facilitate the adoption and meaningful use of EHR.
    • To work collaboratively with statewide partners across the 18 public health districts of Georgia to develop and implement programs to meet MSM GA-HITREC objectives.
    • To select HIT products that meet provider’s needs and helps them to meet patient-centered medical home standards.
    • To provide equitable group purchasing agreements for Georgia’s priority primary care.
    • To build up competent technical teams to obtain meaningful use of EHR throughout the state and grow Georgia’s HIT workforce.
    • To work collaboratively with State HIE (GA DCH) to meet all meaningful use criteria.
    • To provide excellent quality service to our customers in order to build a national reputation as a reliable HIT resource for providers.
    • Assistance with health information exchange and connectivity to other healthcare organization

    HomeTown Health, LLC is an organization of rural and small hospitals, located throughout the state of Georgia, who collectively pursue ways to help these hospitals survive in this environment of tremendous change and budget cuts from the state and federal level. What began as a handful of community hospitals eleven years ago, has now grown into an organization of 56 hospital members and over 55 business partners.

    Visit http://www.hometownhealthonline.com for more information.



  • Conception, missouri ~ The Morning of (short story)

    In the past, no one really knew when or if they could take Samantha Campbell at her word. She was so at ease with telling lies only the most expert at detection could distinguish her sincerity. Her sister often told her as a way of warning that she had been born with an ability to con, a ‘gift to grift.’ Her sister believed that this ability compelled Samantha to lie, cheat, and steal in such a way as others are born with a calling to help humanity. Instead of devoting herself to the plight of the underprivileged, as say a nun or a Peace Corp volunteer, Samantha dedicated herself with equal passion, if not zeal, to separating the gullible from their valuables – be their processions hard cash or family heirlooms. It mattered little for she was equally talented with either laundering money of fencing stolen goods.


    It was 5:45 in the morning and life was beginning with its normal, some may say dreary, complacency. Bedroom lights were popping on as Newark’s residents were drowsily finding their ways to mourning showers and first cups of coffee. Amongst this benign undercurrent, Samantha had a bad feeling. She believed no one was following her by foot, yet she felt the wisps of hair on the back of her neck tingle as if she was being studied from afar. Like a creature that survives on instinct alone, Samantha’s life had made her dependent on her woman’s intuition. She trusted it more than she trusted anything else. She quickened her pace. A fleeting memory of playing tag as a child replayed in her mind – sunny afternoons spent with her sister in their backyard, the oak tree (rumored to have once hung a horse thief) designated as ‘safe base.’ That thought galvanized her effort to make it back to her apartment…an inadequate and questionable safe base.


    It had been a tiring night and Samantha had consumed more alcohol than she knew she should, but her quasi-inebriated state had numbed the pain. Thus, it was no surprise once she started to walk at a faster clip, her right stiletto caught in one of the red bricks that make up Newark’s historic sidewalks. The result was a twisted right ankle, a scrapped left knee, and one broken tapered fingernail with chipping polish. If observed from a respectable distance, Samantha might have been dismissed as a crack whore staggering the last block home after an evening stint. Up close, she resembled a certain ‘Page Six’ socialite stranded in the proverbial bowels of New Jersey.


    Samantha felt woozy as she got up. “Goddamn it,” she said loud enough to startle a prowling cat. Not only had she hurt herself, but one of her precious four hundred dollar shoes had a broken heel. “Great,” she mumbled as she noticed blood beginning to stain over the gossamer of her counterfeit designer dress. “Merde!” she shouted not knowing if cursing in French would impress her would be attacker.


    A big cholesterol full breakfast sounded really good to Samantha at the moment. She smugly thought she would compromise her honor for a Denver omelet and a big pot of coffee. Screw what such a meal could do to her waistline, right now she needed comfort.


    It was almost nine months to the day, when Samantha decided to change her self-serving ways. As these tasks often are. she found it a trifle more difficult than she first imagined. Further, now that she was semi-drunk, bleeding, and hungry she regarded the event that had prompted the change as a quick fading memory. Her heart was definitely healing faster than she had predicted, possibly because of her need for immediate money the thrill of the game.


    Samantha picked herself up and ripped off what remained of her black hose. She paused and looked around her to see if she could spot something…anything amiss. Nothing, but that didn’t shake her feeling. Her mind was racing when she decided to head in the general direction of home as if nothing had transpired. As if walking in a little black dress and then falling on her ass was par for the course in her Newark life. She laughed a little, probably more out of the adrenaline rush, and debated whether the new strife she was facing was worth living a law-abiding life. Her sister was a fine example of a once a vibrant girl gone tame. Besides, she was good at what she once did. A lifetime of training enabled her to review ever nuance of her presentation as an actress giving an award winning performance with every moment she drew breath.




    Detective Jake Robertson was fifty with a prominent stomach pauch that made him appear older. His doctor had been warning him for years about the ramifications of a poor diet accompanied by virtually no exercise (like that would persuade him to forgo double bacon cheeseburgers when visiting his favorite drive-thru haunts). Ever since catching his wife in bed with the next-door neighbor seven years ago, food was one of the few pleasures he still allowed himself to indulge. The taste of liquor hadn’t tickled his taste buds since 1995 after two DUIs put his career in jeopardy.


    The plump detective suppressed the urge to burp as he walked up to the crime scene. No one would have thought that this now sad posturing man had once run the New York and Boston marathons placing in the top 100 for both in 1981. Of course, that was ancient history, way before spying his wife in the throes of passion with ‘Odd Todd’ the guy, who until screwing Robertson’s wife, distinguished himself by threatening to shoot their cats if he ever spotted them prowling the weedy jungle he referred to his backyard.


    The initial shock of seeing his beloved Leslie in coitus with a man she claimed to find ‘disgusting and cruel,’ left Robertson feeling as if he had been cast upon a treacherous sea in only a rubber raft. After the discovery, many who knew Robertson wondered how he would cope. He handled the situation by indulging his long denied feminine side and it propelled him to emotionally eat…a lot.


    While Robertson choked down the finest fair fast food and medium-priced restaurants could offer, he pondered such a lovely lonely questions as why did she do it? If Leslie was compelled to have affairs (perhaps, based on a childhood trauma or a chemical imbalance) why would she cheat with a character like Todd? Maybe the marriage could have been saved if Leslie had been less contrite and more remorseful about removing her husband’s heart to do a Mexican hat dance on it before setting it aflame to appease a dormant Aztec God. Perhaps it was just one of those marriages doomed from the beginning and no one but God knows the reasons why. So far, these questions had never been answered to Robertson’s satisfaction and these unresolved issues contributed to the Detective’s decision to live life by just going through the motions.


    “Detective the body is over here.”


    Jake Robertson had been on the Newark police force since 1977, thus had seen his share of dead bodies. As he peered down at the mangled body at the bottom of the cement apartment stairs, he deduced the victim was in her late twenties, maybe early thirties. Either she had been a party girl coming in late or she had been a professional. It made little difference, but at the moment he would put money on the latter.


    The broken neck was what killed her although the three stab wounds to the stomach and one to the throat would have done the job eventually. Someone really had it in for her, which indicated the victim knew her assailant. The blood trail indicated she had been attacked on the third floor before she staggered to the second. From there she either fell or was pushed from the second floor to the first floor landing where her neck twisted just so. Her body still slightly warm to the touch. Her eyes had not closed in death.


    The victim had no identification on her person. Her purse, assuming she had been carrying one, was gone. A car mechanic leaving for work verified that she had lived in apartment E on the third floor. “She was cute, but stuck up. I didn’t know her name,” was how he summarized her.


    Another male resident, a bar bouncer coming home from a night shift, elaborated that he didn’t know her name either and the only visitor he ever noticed was last week when some short Middle Eastern guy knocked on her door and then got pissed that she wasn’t answering so he started to kick it.


    “Did he saying anything?”


    “He may have mumbled something but I didn’t understand it. I think he spoke in Arabic. Since my girlfriend had slept over and didn’t have to be at work until ten I told him, ‘Dude, it’s six in the morning, try sending her some flowers.’”


    “How did he respond?”


    “How do you think he responded? I’m 6’4” 222 pounds, he looked like he was 5’5” 130 pounds wet.” The bouncer took a swig of coffee before adding, “He saw me and left.”


    “Think you could describe him to one of our artists if I set it up?”


    “I don’t think so. I only saw him for a few seconds and I wasn’t really paying that much attention. Besides, Miss Knock-off Gucci Bag is the one you should be looking into.”


    That was an interesting observation so Robertson ran with it, “Why would you call her that?”


    The bouncer slowly smiled, “That’s what my girlfriend called her. We ran into her once at some deli in the city. I said, ‘Hey,’ since I was sure she would recognize me from around here, but instead she gave me this look as if she wanted me to drop dead. Normally I would care, but I got my girlfriend with me and it was awkward – like I had a one-night stand with her or something. Luckily, Monica didn’t think that, she just said that my neighbor must think she is some hot shit carrying around a knock-off Gucci bag.” The guy shrugged his shoulders, “Monica works in retail, she says she can spot a fake fifty feet away.”


    It was 8:07 on the dot according to Robertson’s digital watch with the worn rubberized band, when the apartment manager gave him a positive ID. Except for her name on the lease, the manager knew less about her than the mechanic or the bouncer, “She paid her rent on time, never called for maintenance and no one ever complained about her.”




    Approximately fifty minutes later, a subway ride away from Newark, Flight 11 out of Boston’s Logan Airport crashed into the north tower of the World Trade Center.


    The morning programs were rushing to get footage on the air. It was a clear day and an iconic twin building that helped define the lower Manhattan skyline since the mid-70’s was hemorrhaging smoke roughly two-thirds up.


    Just as speculation began as to what happened (was the pilot stupid or careless or was there something else) and more news vans were starting to gather in order to film what promised to be at least the news story of the week, Flight 175, yet another hijacked plane out of Logan, hit the south tower. It happened so fast and seemed so purposeful that the explosion from the crash caused a temporary disconnect for those who had just witnessed it – as if time itself was a train that had jumped a track.


    It was 9:03 am. 9:04 marked the beginning of a new era.




    © 2005 Westerfield



  • Unallocated alimony and child support can be all taxable/deductible alimony.

    payee The person who is to receive the stated amount of money on a check, bill, or note.

    payee n. the one named on a check or promissory note to receive payment.

    PAYEE. The person in whose favor a bill of exchange is made payable.  and hereafter In the future.

    The term hereafter is always used to indicate a future time—to the exclusion of both the past and present—in legal documents, statutes, and other similar papers.  ”taxable/deductible”]. Child support is not taxable/deductible. (1) To qualify as taxable/deductible alimony, a stream of payments must be cash (2) received by or on behalf of a spouse (3) under a divorce or separation instrument (4) which does not tax bracket Tax Bracket

    The rate at which an individual is taxed due to a particular income level.


    Each income class is taxed at a different level. Generally, the more you make the more you are taxed. . Consequently, an unallocated payment order not only frees the parents from restrictive court instructions that domestic relations domestic relations. For psychological and sociological aspects, see marriage. For legal aspects, see divorce; husband and wife; parent and child.  cases to encourage sensible cash-flow planning between separated spouses. If used correctly, the technique enables the parties to achieve a higher net transfer of funds to the payee spouse because the payor spouse, who is generally in a higher tax bracket, reaps an economic benefit from the larger Plantation, Florida This article is about the city in Broward County. For other uses of Plantation, Florida, see Plantation, Florida (disambiguation).

    Plantation is a city in Broward County, Florida in the United States. , demonstrating a tax savings using family support.)

    As to the code spousal support spousal support n. payment for support of an ex-spouse (or a spouse while a divorce is pending) ordered by the court. More commonly called alimony, spousal support is the term used in California and a few other states as part of new non-confrontational language (such  and child support is all allowable as taxable/deductible alimony because it does not “fix” an amount for child support.

    Florida courts have recognized this form of support. In DCA (1) (Document Content Architecture) IBM file formats for text documents. DCA/RFT (Revisable-Form Text) is the primary format and can be edited. DCA/FFT (Final-Form Text) has been formatted for a particular output device and cannot be changed.  2003), articulated that

    unallocated support awards of alimony and child support have been approved in undifferentiated undifferentiated /un·dif·fer·en·ti·at·ed/ (un-dif?er-en´she-at-ed) anaplastic.



    Having no special structure or function; primitive; embryonic.  temporary alimony and support of $10,000 per month).

    In Wallace v. Wallace, 605 So. 2d 504 (Fla. 4th DCA 1992), the court guidelines guidelines,

    n.pl a set of standards, criteria, or specifications to be used or followed in the performance of certain tasks. . (12)

    Lawton v. Commissioner, T.C. Memo 1999-243, held child support guidelines do not fix a portion of an unallocated temporary award of support as “child support.” In Lawton, the court dealt with a Pennsylvania court’s temporary order “for support of spouse and one child” (unallocated temporary support for the wife and child). The court rejected the wife’s argument that a portion of the payments were not alimony taxable to her because all awards for support must pendency Pend´en`cy

    n. 1. The quality or state of being pendent or suspended.

    2. The quality or state of being undecided, or in continuance; suspense; as, the pendency of a suit s>.  of the proceedings, or thereafter, shall cease upon the death of payee spouse. The problem arises when there must be reliance upon state law.

    In Florida, case law holds that the obligation to pay permanent periodic alimony (spousal support) ceases on the death of the payee. (14) There is no authority in Florida as to cessation of liability for unallocated alimony and child support on the death of the payee. There is a major conflict of authorities concerning this issue.

    Unallocated Alimony and Child Support Not Taxable/ Deductible.

    Several cases in which the payment of family support did not qualify as taxable/deductible alimony are explored below.

    Murphy v. Commissioner, T.C. Memo 1996-258, involved an award of family support in a California divorce. The Tax Court observed that the petitioner/ex-husband had the burden to prove that remarriage Re`mar´riage   

    n. 1. A second or repeated marriage.

    Noun 1. remarriage – the act of marrying again  or death of insufficient evidence insufficient evidence n. a finding (decision) by a trial judge or an appeals court that the prosecution in a criminal case or a plaintiff in a lawsuit has not proved the case because the attorney did not present enough convincing evidence.  for us to find that the marital payments would not have survived the death of Diane Murphy before the majority of the children in her custody. Thus, Ronald Murphy has failed to prove a necessary element of section 71(b)(1), viz, the subparagraph (D) requirement of cessation on the death of the payee spouse, and, consequently, he has failed to prove that the marital payments are alimony within the meaning of section 71(b). (15)

    Wells v. Commissioner, T.C. Memo 1998-2, also dealt with a California divorce. Citing Murphy, the court’s rationale that family support would not cease upon the death of the ex-wife because “assuming a Colorado Supreme Court The Colorado Supreme Court is the highest court in the U.S. state of Colorado. It consists of a Chief Justice and six Associate Justices. Powers and duties

    Appellate jurisdiction  would hold that temporary orders providing for child support payments, even when included within a general unallocated payment obligation, do survive the death of the recipient spouse.

    Love joy bore the burden of proving that his obligation to make unallocated payments would cease upon his ex-spouse’s death. Because the divorce court orders are silent and Colorado law is at best unclear on the issue, and likely contrary to Lovejoy’s position, he has failed to meet his burden.

    Gonzales v. Commissioner, T.C. Memo 1999-332, involved deduction deduction, in logic, form of inference such that the conclusion must be true if the premises are true. For example, if we know that all men have two legs and that John is a man, it is then logical to deduce that John has two legs.  to the husband for alimony payments because it ruled “New Jersey law would not necessarily have relieved Dr. Gonzales of his obligation to pay family support had [the wife] died before the divorce judgment” because he would not necessarily have been awarded custody of his minor children. In a bolstered bol·ster  


    A long narrow pillow or cushion.

    tr.v. bol·stered, bol·ster·ing, bol·sters

    1. To support or prop up with or as if with a long narrow pillow or cushion.

    2.  its opinion by referring to cases heretofore cited stating, “[t]his holding comports with our conclusions reached in prior opinions addressing the interplay in·ter·play  


    Reciprocal action and reaction; interaction.

    intr.v. in·ter·played, in·ter·play·ing, in·ter·plays

    To act or react on each other; interact.  between section 71(b) and section 71(c) and their importance in distinguishing between alimony, child support and property settlement payments for the purpose of tax treatment.

    The Tax Court analyzed an·a·lyze  

    tr.v. an·a·lyzed, an·a·lyz·ing, an·a·lyz·es

    1. To examine methodically by separating into parts and studying their interrelations.

    2. Chemistry To make a chemical analysis of.

    3.  most of the foregoing cases: Both cases holding that the liability for payments of unallocated alimony and child support would not cease by state law upon the death of the payee, and those holding otherwise. (21)

    The Berry court concluded that the liability for family support by a California court would terminate on the payee’s death while admitting that the cases dealing with California law are conflicting. Commenting upon the Wells decision, the court said:

    We reject the notion that one must assume a worst case scenario (under which someone other than the payor spouse would take custody of the children upon the death of the payee spouse) in determining the applicability of the substitute payment clause of section 71(b)(1)(D) to an unallocated support obligation. Accordingly, we hold that a payor spouse’s general [s]tate law obligation to support his or her children, without more, does not cause any or all of that spouse’s unallocated support obligation to fail to qualify as alimony by reason of the substitute payment clause of section 71(b)(1)(D). (22)

    Provide in Writing That Liability Ceases

    The case authorities are admittedly in conflict. Unpublished circuit court opinions are not binding. Tax Court ordinarily or·di·nar·i·ly  


    1. As a general rule; usually: ordinarily home by six.

    2. In the commonplace or usual manner: ordinarily dressed pedestrians on the street.  are limited to that case, and although readily cited, are supposed to have no value as precedent. Only rulings from the Tenth Circuit (Lovejoy) and the Third Circuit (Kean) have real substitution Substitution


    put her own son in place of Orestes; her son was killed and Orestes was saved. [Gk. Myth.: Zimmerman, 32]


    robber freed in Christ’s stead. [N.T.: Matthew 27:15–18; Swed. Lit.  for such payments after the death of the payee spouse.

    Melvyn B. Frumkes is the principal of Melvyn B. Frumkes & Associates, P.A., with offices in Miami and

    http://www.thefreelibrary.com/Unallocated alimony and child support can be all taxable/deductible…-a0147216141

  • How to Take the Signs of Stress out of Your Face

    Stress, oh the havoc it wreaks.  It can cause serious damage to your health, body, and skin.  Unfortunately, stress is unavoidable and overtime can cause frown lines while also making you look older, tired, angry, upset, worn out and can exacerbate rosacea, eczema, or psoriasis.  The affects of stress are detrimental to every aspect of your being.Maintain healthy skin while relieving the tension from your face with some simple lifestyle changes.  Yes, stress is a part of life but it doesn’t have to show in your face. 

    Exercise does a body good as well as your skin.  Exercising relieves tension in your body while facial exercise programs are facial magic when it comes to getting rid of the stress in your face.  These exercises will pull the anxiety out of your muscles helping your skin look younger and smoother.Light therapy drenches your skin and mind in pure relaxation.  Red LED light therapy has the ability to soak into your skin where the light wavelengths heal and repair damage.  Light therapy helps your stress slip away while working wonders on your skin. 


    Listening to a hypnosis mp3 is a powerful way to let go of any stress in your life.  It’s a powerful tool that can help you get into a state of deep relaxation.  By simply listening to an mp3 or CD you can erase the tension while empowering yourself to improve other areas of your life.Pamper yourself with home facials which will help you relax and will help your skin look more beautiful.  Place a few drops of essential oils, such as lavender, in a bowl filled with hot water.  Drape a towel over your head and let the steam carry the relaxing and beneficial properties into your skin.

    Consider adding yoga or meditation into your life.  These two powerful activities will dramatically help balance your body and mind while giving you the opportunity to relax and escape your worries for a little while.Stress is all around us and it’s up to you to do things to release some of the tension from your life, body, spirit, and face.  Taking the stress out of your face will help smooth out your frown lines, give you more healthy looking skin, and lift your spirits. 


    Victoria Girard is dedicated to helping others obtain beautifully healthy skin by living a healthy lifestyle and using safe and effective skincare products. She offers tips, advice, resources, and product information at RevealGreatSkin.com.

    Victoria Girard’s author pageAuthor’s Blog

  • Obama’s divorce agreement



     Dear American liberals, leftists, social progressives, socialists, Marxists and Obama supporters, et al:


     We have stuck together since the late 1950′s for the sake of the kids, but the whole of this latest election process has made me realize that I want a divorce. I know we tolerated each other for many years for the sake of future generations, but sadly, this relationship has clearly run its course.


     Our two ideological sides of America cannot and will not ever agree on what is right for us all, so let’s just end it on friendly terms. We can smile and chalk it up to irreconcilable differences and go our own way.


     Here is a model separation agreement:

     Our two groups can equitably divide up the country by landmass each taking a similar portion. That will be the difficult part, but I am sure our two sides can come to a friendly agreement. After that, it should be relatively easy! Our respective representatives can effortlessly divide other assets since both sides have such distinct and disparate tastes.


     We don’t like redistributive taxes so you can keep them. You are welcome to the liberal judges and the ACLU. Since you hate guns and war, we’ll take our firearms, the cops, the NRA and the military.  We’ll take the nasty, smelly oil industry and you can go with wind, solar and biodiesel.  You can keep Oprah, Michael Moore and Rosie O’Donnell. You are, however, responsible for finding a bio-diesel vehicle big enough to move all three of them.


     We’ll keep capitalism, greedy corporations, pharmaceutical companies, Wal-Mart and Wall Street. You can have your beloved lifelong welfare dwellers, food stamps, homeless, homeboys, hippies, druggies and illegal aliens. We’ll keep the hot Alaskan hockey moms, greedy CEO’s and rednecks. We’ll keep the Bibles and give you NBC and Hollywood .


     You can make nice with Iran and Palestine and we’ll retain the right to invade and hammer places that threaten us. You can have the peaceniks and war protesters. When our allies or our way of life are under assault, we’ll help provide them security.


     We’ll keep our Judeo-Christian values. You are welcome to Islam, Scientology, Humanism, political correctness and Shirley McClain. You can also have the U.N. but we will no longer be paying the bill.


     We’ll keep the SUV’s, pickup trucks and oversized luxury cars. You can take every Subaru station wagon you can find.


     You can give everyone healthcare if you can find any practicing doctors. We’ll continue to believe healthcare is a luxury and not a right.  We’ll keep “The Battle Hymn of the Republic” and “The National Anthem.” I’m sure you’ll be happy to substitute “Imagine”, “I’d Like to Teach the World to Sing”, “Kum Ba Ya” or “We Are the World”.


     We’ll practice trickle down economics and you can continue to give trickle up poverty your best shot.  


         Since it often so offends you, we’ll keep our history, our name and our flag.  


     Would you agree to this?  If so, please pass it along to other like-minded liberal and conservative patriots and if you do not agree, just hit delete. In the spirit of friendly parting, I’ll bet you answer which one of us will need whose help in 15 years.



     John J. Wall

     Law Student and an American


     P. S. Also, please take Ted Turner, Sean Penn, Martin Sheen, Barbara Streisand, & Jane Fonda with you.


     P. S. S.  And you won’t have to press 1 for English when you call our country. 



  • Serious Penaltiesfor Filing False Liens

    About Christopher Combs    Arizona Real Estate Attorney

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    Created on Dec 1st 2011 09:02. Viewed 335 times.

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