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Bastille Day with Mac and Cheese
Bastille Day AND Macaroni & Cheese Day
July 14th is one of those rare double holidays, for not only will the French be celebrating their national day, but comfort food lovers around the country will be basking in the glory of National Mac 'n' Cheese day! Bestill my heart.
While we call it Bastille Day, the French call it La Fête Nationale, which both commemorates the storming of the Bastille on 14 July 1789, a turning point of the French Revolution, and the Fête de la Fédération which celebrated the unity of the French people on 14 July 1790.
Celebrations are held throughout France. The oldest and largest regular military parade in Europe is held on the morning of 14 July on the Champs-Élysées in Paris, in front of the President of the Republic, along with other French officials and foreign guests.
The Bastille was a military fortress and prison, and it was overtaken by a violent mob on July 14, 1789, which helped usher in the French Revolution. Besides holding gunpowder and other supplies valuable to revolutionaries, the Bastille also symbolized the callous tyranny of the French monarchy, especially King Louis XVI and his queen, Marie Antoinette.
July 14th is not only the anniversary of the storming of the Bastille, but it's also National Macaroni and Cheese Day!
It's perhaps the king of comfort foods, the dominant dish of America, and a favorite of all ages all over the country. Golden and gooey, baked and hearty, this sideline staple or main dish can be served up any number of ways, and on July 14, take the opportunity to celebrate National Mac and Cheese Day, also known as National Macaroni and Cheese Day.
Macaroni and Cheese was perfected in the UK, where it's called macaroni cheese; we call it mac 'n' cheese in the US and Canada. Whatever you call it, this ultimate comfort food is made from cooked macaroni pasta and a cheese sauce, most commonly cheddar.
It originated in Italy using the waste of small bits of leftover dried pasta. It was boiled and cheese was added. It can also incorporate other ingredients, such as breadcrumbs, meat, and vegetables.
Traditional macaroni and cheese is a casserole baked in the oven; however, it may be prepared in a saucepan on top of the stove or using a packaged mix (Heaven forbid!!!).
The cheese is often first incorporated into a Béchamel sauce to create a Mornay sauce, which is then added to the pasta.
Pasta and cheese casseroles have been recorded as early as the 14th century in the Italian cookbook, Liber de Coquina, one of the oldest medieval cookbooks, which featured a dish of parmesan and pasta.
A cheese and pasta casserole known as makerouns was recorded in the famed medieval English cookbook, the Forme of Cury, which was also written in the 14th century. It was made with fresh, hand-cut pasta which was sandwiched between a mixture of melted butter and cheese.
The first modern recipe for macaroni and cheese was included in Elizabeth Raffald's 1770 book, The Experienced English Housekeeper. Raffald's recipe is for a Béchamel sauce with cheddar cheese—a Mornay sauce in French cooking—which is mixed with macaroni, sprinkled with Parmesan, and baked until bubbly and golden.
Another recipe from 1784 stated that the small tubes of macaroni must be boiled, then drained in a sifter before being moved to a frying pan. Heavy cream is then added to the macaroni along with a "knob of butter" rolled in flour, and it must be cooked for five minutes before being transferred to a dish and topped with toasted Parmesan and pepper.
Thomas Jefferson and James Hemings, his chef and slave, encountered macaroni in Paris and brought the recipe back to Monticello. Jefferson drew a sketch of the pasta and wrote detailed notes on the extrusion process. In 1793, he commissioned the US ambassador to France William Short to purchase a machine for making it. Evidently, the machine was not suitable, as Jefferson later imported both macaroni and Parmesan cheese for his use at Monticello.
In 1802, Jefferson served "a pie called macaroni" at a state dinner. The menu of the dinner was reported by Reverend Manasseh Cutler, who apparently was not fond of the cheesy macaroni casserole. Nevertheless, since that time, baked macaroni and cheese has remained popular in the United States.
A recipe called "macaroni and cheese" appeared in the 1824 cookbook The Virginia Housewife written by Mary Randolph. Randolph's recipe had three ingredients: macaroni, cheese, and butter, layered together and baked in a hot oven. The cookbook was the most influential cookbook of the 19th century, according to culinary historian Karen Hess.
Similar recipes for macaroni and cheese occur in the 1852 Hand-book of Useful Arts, and the 1861 Godey's Lady's Book. By the mid-1880s, cookbooks as far west as Kansas and Festus, Missouri, included recipes for macaroni and cheese casseroles. Factory production of the main ingredients made the dish affordable, and recipes made it accessible, but not notably popular. As it became accessible to a broader section of society, macaroni and cheese lost its upper class appeal.
There's a gazillion great recipes for this wonderful dish - you can use any cheese or pasta types - experiment a bit!
So raise a glass in honor of our freedom-loving French brethren (without whose support in the Revolutionary War, there'd be no USA), and raise a spoon in honor of yet another contrived Food holiday. Allons enfants de la fromagerie, le jour de gloire et macaroni est arrivé!
Got leftovers? Try this endulgent solution to leftover mac n' cheese.
Category: Farmstead News


Anyone know why I am seeing the error in the screenshot? If I tap on the forum the error goes away and then I can use the program normally. I get this when I am in the forum also not just the forum selection screen.
I've un-installed and deleted the program folder off my phone then re-installed and that did not help. If it helps I am using a Nexus 6P with Android 6.01.
Switch over to Tapatalk app.
I just installed it. Is there a way to see all new posts like you can on the web page?
The tab you need to view is unread. Move tabs to left and select the gear for view settings.
This looks and appears to work so much better than AutoGuide. I hope this continues to work. I saw the post from 2013 where it was announced that tapatalk would no longer work with Lotustalk.com. I hope it continues to work.
we posted way back in November 2015 that we would no longer be supporting the tapatalk version of the Autoguide app. It's still usable if you tap anywhere outside the message box.
So why are we getting the license error message using the "new" app?
@wfink , Are you still receiving that error on the new Autoguide.com app?
I am using a Samsung 6 Edge, and I am able to access the forum just fine using the autguide.com app.
Still getting the message. iPad with the latest version of the OS.
I'm getting a license error as well, but that's different from the one at the top of this thread, right? My app works fine after I acknowledge the error.
Post a screen shot of the error message. I think you guys are still using the old app.
The new app looks more like the enhanced mobile view.
In using the AutoGuide app. Are there two?
Here's mine. Lousy shot using a cell phone. Nevertheless, you can see what it looks like.
New app on my iPhone looks like this, bummer is I had the paid version before and now it's gone.


Reinforced Concrete > Concrete, 2nd Edition. . Enables students to learn concrete behavior from the basic principles that they learned in . (application/pdf) .
Download full text in PDF . The Serviceability Limit States in Reinforced . In order to satisfy the serviceability limit states, a concrete structure must .


This week we're honoured to have a GTA star, Faduma Mohamed! She is a spoken word poet and storyteller who started writing at the age of eight and performing at the age of thirteen. She attends the Performing Artist Training Intensive at the Watah Theatre where she wrote her one woman play "Oughtism". She studied at University of Toronto for English and Women and Gender Studies. She has completed her internship as a writer with Urbanology Magazine. She is also one of the organizers of R.I.S.E Edutainment. Above all, she's an advocate for autism and believes in the power of dreams.


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Listen to Duke Ellington and thousands of other artists on Qobuz.
From $10.83/month
Duke Ellington was the most important composer in the history of jazz as well as being a bandleader who held his large group together continuously for almost 50 years. The two aspects of his career were related; Ellington used his band as a musical laboratory for his new compositions and shaped his writing specifically to showcase the talents of his bandmembers, many of whom remained with him for long periods. Ellington also wrote film scores and stage musicals, and several of his instrumental works were adapted into songs that became standards. In addition to touring year in and year out, he recorded extensively, resulting in a gigantic body of work that was still being assessed a quarter century after his death. Ellington was the son of a White House butler, James Edward Ellington, and thus grew up in comfortable surroundings. He began piano lessons at age seven and was writing music by his teens. He dropped out of high school in his junior year in 1917 to pursue a career in music. At first, he booked and performed in bands in the Washington, D.C., area, but in September 1923 the Washingtonians, a five-piece group of which he was a member, moved permanently to New York, where they gained a residency in the Times Square venue The Hollywood Club (later The Kentucky Club). They made their first recordings in November 1924, and cut tunes for different record companies under a variety of pseudonyms, so that several current major labels, notably Sony, Universal, and BMG, now have extensive holdings of their work from the period in their archives, which are reissued periodically. The group gradually increased in size and came under Ellington's leadership. They played in what was called "jungle" style, their sly arrangements often highlighted by the muted growling sound of trumpeter James "Bubber" Miley. A good example of this is Ellington's first signature song, "East St. Louis Toodle-oo," which the band first recorded for Vocalion Records in November 1926, and which became their first chart single in a re-recorded version for Columbia in July 1927. The Ellington band moved uptown to The Cotton Club in Harlem on December 4, 1927. Their residency at the famed club, which lasted more than three years, made Ellington a nationally known musician due to radio broadcasts that emanated from the bandstand. In 1928, he had two two-sided hits: "Black and Tan Fantasy"/"Creole Love Call" on Victor (now BMG) and "Doin' the New Low Down"/"Diga Diga Doo" on OKeh (now Sony), released as by the Harlem Footwarmers. "The Mooche" on OKeh peaked in the charts at the start of 1929. While maintaining his job at The Cotton Club, Ellington took his band downtown to play in the Broadway musical Show Girl, featuring the music of George Gershwin, in the summer of 1929. The following summer, the band took a leave of absence to head out to California and appear in the film Check and Double Check. From the score, "Three Little Words," with vocals by the Rhythm Boys featuring Bing Crosby, became a number one hit on Victor in November 1930; its flip side, "Ring Dem Bells," also reached the charts. The Ellington band left The Cotton Club in February 1931 to begin a tour that, in a sense, would not end until the leader's death 43 years later. At the same time, Ellington scored a Top Five hit with an instrumental version of one of his standards, "Mood Indigo" released on Victor. The recording was later inducted into the Grammy Hall of Fame. As "the Jungle Band," the Ellington Orchestra charted on Brunswick later in 1931 with "Rockin' in Rhythm" and with the lengthy composition "Creole Rhapsody," pressed on both sides of a 78 single, an indication that Ellington's goals as a writer were beginning to extend beyond brief works. (A second version of the piece was a chart entry on Victor in March 1932.) "Limehouse Blues" was a chart entry on Victor in August 1931, then in the winter of 1932, Ellington scored a Top Ten hit on Brunswick with one of his best-remembered songs, "It Don't Mean a Thing (If It Ain't Got That Swing)," featuring the vocals of Ivie Anderson. This was still more than three years before the official birth of the swing era, and Ellington helped give the period its name. Ellington's next major hit was another signature song for him, "Sophisticated Lady." His instrumental version became a Top Five hit in the spring of 1933, with its flip side, a treatment of "Stormy Weather," also making the Top Five. The Ellington Orchestra made another feature film, Murder at the Vanities, in the spring of 1934. Their instrumental rendition of "Cocktails for Two" from the score hit number one on Victor in May, and they hit the Top Five with both sides of the Brunswick release "Moon Glow"/"Solitude" that fall. The band also appeared in the Mae West film Belle of the Nineties and played on the soundtrack of Many Happy Returns. Later in the fall, the band was back in the Top Ten with "Saddest Tale," and they had two Top Ten hits in 1935, "Merry-Go-Round" and "Accent on Youth." While the latter was scoring in the hit parade in September, Ellington recorded another of his extended compositions, "Reminiscing in Tempo," which took up both sides of two 78s. Even as he became more ambitious, however, he was rarely out of the hit parade, scoring another Top Ten hit, "Cotton," in the fall of 1935, and two more, "Love Is Like a Cigarette" and "Oh Babe! Maybe Someday," in 1936. The band returned to Hollywood in 1936 and recorded music for the Marx Brothers' film A Day at the Races and for Hit Parade of 1937. Meanwhile, they were scoring Top Ten hits with "Scattin' at the Kit-Kat" and the swing standard "Caravan," co-written by valve trombonist Juan Tizol, and Ellington was continuing to pen extended instrumental works such as "Diminuendo in Blue" and "Crescendo in Blue." "If You Were in My Place (What Would You Do?)," a vocal number featuring Ivie Anderson, was a Top Ten hit in the spring of 1938, and Ellington scored his third number one hit in April with an instrumental version of another standard, "I Let a Song Go out of My Heart." In the fall, he was back in the Top Ten with a version of the British show tune "Lambeth Walk." The Ellington band underwent several notable changes at the end of the 1930s. After several years recording more or less regularly for Brunswick, Ellington moved to Victor. In early 1939 Billy Strayhorn, a young composer, arranger, and pianist, joined the organization. He did not usually perform with the orchestra, but he became Ellington's composition partner to the extent that soon it was impossible to tell where Ellington's writing left off and Strayhorn's began. Two key personnel changes strengthened the outfit with the acquisition of bassist Jimmy Blanton in September and tenor saxophonist Ben Webster in December. Their impact on Ellington's sound was so profound that their relatively brief tenure has been dubbed "the Blanton-Webster Band" by jazz fans. These various changes were encapsulated by the Victor release of Strayhorn's "Take the 'A' Train," a swing era standard, in the summer of 1941. The recording was later inducted into the Grammy Hall of Fame. That same summer, Ellington was in Los Angeles, where his stage musical, Jump for Joy, opened on July 10 and ran for 101 performances. Unfortunately, the show never went to Broadway, but among its songs was "I Got It Bad (And That Ain't Good)," another standard. The U.S. entry into World War II in December 1941 and the onset of the recording ban called by the American Federation of Musicians in August 1942 slowed the Ellington band's momentum. Unable to record and with touring curtailed, Ellington found an opportunity to return to extended composition with the first of a series of annual recitals at Carnegie Hall on January 23, 1943, at which he premiered "Black, Brown and Beige." And he returned to the movies, appearing in Cabin in the Sky and Reveille with Beverly. Meanwhile, the record labels, stymied for hits, began looking into their artists' back catalogs. Lyricist Bob Russell took Ellington's 1940 composition "Never No Lament" and set a lyric to it, creating "Don't Get Around Much Anymore." The Ink Spots scored with a vocal version (recorded a cappella), and Ellington's three-year-old instrumental recording was also a hit, reaching the pop Top Ten and number one on the recently instituted R&B charts. Russell repeated his magic with another 1940 Ellington instrumental, "Concerto for Cootie" (a showcase for trumpeter Cootie Williams), creating "Do Nothin' Till You Hear from Me." Nearly four years after it was recorded, the retitled recording hit the pop Top Ten and number one on the R&B charts for Ellington in early 1944, while newly recorded vocal cover versions also scored. Ellington's vintage recordings became ubiquitous on the top of the R&B charts during 1943-1944; he also hit number one with "A Slip of the Lip (Can Sink a Ship)," "Sentimental Lady," and "Main Stem." With the end of the recording ban in November 1944, Ellington was able to record a song he had composed with his saxophonist, Johnny Hodges, set to a lyric by Don George and Harry James, "I'm Beginning to See the Light." The James recording went to number one in April 1945, but Ellington's recording was also a Top Ten hit. With the end of the war, Ellington's period as a major commercial force on records largely came to an end, but unlike other big bandleaders, who disbanded as the swing era passed, Ellington, who predated the era, simply went on touring, augmenting his diminished road revenues with his songwriting royalties to keep his band afloat. In a musical climate in which jazz was veering away from popular music and toward bebop, and popular music was being dominated by singers, the Ellington band no longer had a place at the top of the business; but it kept working. And Ellington kept trying more extended pieces. In 1946, he teamed with lyricist John Latouche to write the music for the Broadway musical Beggar's Holiday, which opened on December 26 and ran 108 performances. And he wrote his first full-length background score for a feature film with 1950's The Asphalt Jungle. The first half of the 1950s was a difficult period for Ellington, who suffered many personnel defections. (Some of those musicians returned later.) But the band made a major comeback at the Newport Jazz Festival on July 7, 1956, when they kicked into a version of "Dimuendo and Crescendo in Blue" that found saxophonist Paul Gonsalves taking a long, memorable solo. Ellington appeared on the cover of Time magazine, and he signed a new contract with Columbia Records, which released Ellington at Newport, the best-selling album of his career. Freed of the necessity of writing hits and spurred by the increased time available on the LP record, Ellington concentrated more on extended compositions for the rest of his career. His comeback as a live performer led to increased opportunities to tour, and in the fall of 1958 he undertook his first full-scale tour of Europe. For the rest of his life, he would be a busy world traveler. Ellington appeared in and scored the 1959 film Anatomy of a Murder, and its soundtrack won him three of the newly instituted Grammy Awards, for best performance by a dance band, best musical composition of the year, and best soundtrack. He was nominated for an Academy Award for his next score, Paris Blues (1961). In August 1963, his stage work My People, a cavalcade of African-American history, was mounted in Chicago as part of the Century of Negro Progress Exposition. Meanwhile, of course, he continued to lead his band in recordings and live performances. He switched from Columbia to Frank Sinatra's Reprise label (purchased by Warner Bros. Records) and made some pop-oriented records that dismayed his fans but indicated he had not given up on broad commercial aspirations. Nor had he abandoned his artistic aspirations, as the first of his series of sacred concerts, performed at Grace Cathedral in San Francisco on September 16, 1965, indicated. And he still longed for a stage success, turning once again to Broadway with the musical Pousse-Café, which opened on March 18, 1966, but closed within days. Three months later, the Sinatra film Assault on a Queen, with an Ellington score, opened in movie houses around the country. (His final film score, for Change of Mind, appeared in 1969.) Ellington became a Grammy favorite in his later years. He won a 1966 Grammy for best original jazz composition for "In the Beginning, God," part of his sacred concerts. His 1967 album Far East Suite, inspired by a tour of the Middle and Far East, won the best instrumental jazz performance Grammy that year, and he took home his sixth Grammy in the same category in 1969 for And His Mother Called Him Bill, a tribute to Strayhorn, who had died in 1967. "New Orleans Suite" earned another Grammy in the category in 1971, as did "Togo Brava Suite" in 1972, and the posthumous The Ellington Suites in 1976. Ellington continued to perform regularly until he was overcome by illness in the spring of 1974, succumbing to lung cancer and pneumonia. His death did not end the band, which was taken over by his son Mercer, who led it until his own death in 1996, and then by a grandson. Meanwhile, Ellington finally enjoyed the stage hit he had always wanted when the revue Sophisticated Ladies, featuring his music, opened on Broadway on March 1, 1981, and ran 767 performances. The many celebrations of the Ellington centenary in 1999 demonstrated that he continued to be regarded as the major composer of jazz. If that seemed something of an anomaly in a musical style that emphasizes spontaneous improvisation over written composition, Ellington was talented enough to overcome the oddity. He wrote primarily for his band, allowing his veteran players room to solo within his compositions, and as a result created a body of work that seemed likely to help jazz enter the academic and institutional realms, which was very much its direction at the end of the 20th century. In that sense, he foreshadowed the future of jazz and could lay claim to being one of its most influential practitioners.
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© William Ruhlmann /TiVo
Clarence Williams
Jimmie Lunceford
Don Redman
Woody Herman
Martial Solal
Joe Robichaux
Mal Waldron
192 album(s) • Sorted by Bestseller
Jazz - Released by Impulse! on Feb 1, 1963
The classic 1962 album Duke Ellington & John Coltrane showcased the rising jazz saxophone innovator performing alongside the long-established piano in ...
24-Bit 192.0 kHz - Stereo
Ellington at Newport (July 7, 1956 - Newport 60th Anniversary Edition) (Newport 60th Anniversary Edition)
Jazz - Released by Columbia - Legacy on Feb 10, 2017
Money Jungle
Jazz - Released by Blue Note Records on Jan 1, 1962
Duke Ellington surprised the jazz world in 1962 with his historic trio session featuring Charles Mingus and Max Roach. Not in a mood to simply rework ...
Jazz - Released by Verve Reissues on Jan 1, 1959
Hi-Res Audio
Topping off a wealth of full-band recordings, the various stars of Ellington's great outfit recorded many combo sides under their own names. And while ...
Masterpieces By Ellington
Amazingly, it took Columbia Records until the very end of 1950, two years into the LP era and the transition from disc to magnetic tape recording, to ...
Duke Ellington : Never No Lament
Jazz - Released by RCA Bluebird on Apr 1, 2003
Never No Lament: The Blanton-Webster Band, covering the years 1939-1942 in the great composer and bandleader's career, is essentially the third time t ...
Jazz - Released by Storyville Records on Aug 6, 2021
The Great Paris Concert (Live @ the Olympia Theatre, Paris)
Jazz - Released by Rhino Atlantic on Jan 1, 1963
This set came about, in part, as a result of Ellington's signing to Frank Sinatra's Reprise label in November 1962, with the ending of his exclusive c ...
Jazz - Released by Verve Reissues on Feb 1, 1963
This One's For Blanton
Jazz - Released by Fantasy Records on Jan 1, 1975
For this set of duets, pianist Duke Ellington is teamed up with bassist Ray Brown in performances a bit reminiscent of Duke's work with Jimmy Blanton ...
Three Suites
Jazz - Released by Columbia Jazz Masterpieces on Jan 1, 1960
One of Duke Ellington's most delightful adaptations of another composer's material is his reworking of Tchaikovsky's Nutcracker Suite into jazz; this ...
70th Birthday Concert
This double CD reissues a Solid State double LP that ranks as one of Duke Ellington's finest recordings of his final decade. The live performance give ...
Blues In Orbit
Jazz - Released by Columbia - Legacy on Jan 1, 1960
Blues in Orbit lacks the intellectual cache of the suites and concept pieces that loomed large in Ellington's recordings of this period, but it's an a ...
Duke Ellington Meets Coleman Hawkins
Jazz - Released by Impulse! on Jan 1, 1995
This set documents a historic occasion. Although Coleman Hawkins had been an admirer of Duke Ellington's music for at least 35 years at this point and ...
Duke Ellington: The Reprise Studio Recordings
Jazz - Released by Rhino - Warner Records on Nov 16, 1999
Not much has been said about Duke Ellington's Reprise Records period, and even less that's enthusiastic, mostly owing to the fact that his output ther ...
Piano In The Background
Jazz - Released by Columbia - Legacy on Jul 27, 2004
One of Ellington's rarer studio sessions and last out on this French CD, the main plot behind this runthrough of his standards is that the leader's pi ...
Ellington Uptown
Even back in the early '50s, Columbia Records took Duke Ellington seriously enough to place this album on its prestigious Masterworks label, heretofor ...
Jazz - Released by Verve on Jan 1, 1959
New Orleans Suite
Jazz - Released by Rhino - Elektra on Jan 1, 1970
This late-period Duke Ellington album is perhaps most notable for including altoist Johnny Hodges' final recordings. In fact, Hodges was supposed to r ...
Edward Ellington
D. Ellington
Tizol
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R2M
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Rhino - Warner Records
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Archive of Folk & Jazz Music
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Rachel McAdams and Noomi Rapace in PASSION Near-Kiss Scene
ABOUT TIME Film Giveaway!
First Trailer For NEED FOR SPEED
Rachel McAdams Boards EVERY THING WILL BE FINE
Watch: First 4 Minutes From Brian De Palma's PASSION (In Theaters This Month)
Rachel McAdams and Noomi Rapace are kissing somewhere out there and we're like – sleeping? Wtf? Ok, our mistake, but wake up guys, it's time for us to have a little chat about a project simply titled Passion!
It comes from director Brian de Palma and tells the story of a deadly power struggle between two women in the dog-eat-dog world of international business. Yeah, it's an erotic thriller, I still can't believe we were about to miss the fun!
I sure hope you're enjoying the first official image from the whole thing. On one side we have McAdams as Christine, woman who possesses the natural elegance and casual ease associated with one who has a healthy relationship with money and power. On other side, we have Rapace as Isabelle, an innocent, lovely and easily exploited admiring protégé full of cutting-edge ideas that Christine has no qualms about stealing.
They're on the same team, after all… Christine takes pleasure in exercising control over the younger woman, leading her one step at a time ever deeper into a game of seduction and manipulation, dominance and humiliation. But when Isabelle falls into bed with one of Christine's lovers, war breaks out.
On the night of the murder, Isabelle is at the ballet, while Christine receives an invitation to seduction. From whom? Christine loves surprises. Naked she goes to meet the mystery lover waiting in her bedroom…
If this story somehow sounds familiar to you, let us just remind you that Passion is actually a loose remake of Alain Corneau's 2010 Love Crime, which starred Ludivine Sagnier and Kristin Scott-Thomas.
Beside McAdams and Rapace, De Palma's version also stars Dominic Cooper, Paul Anderson, Karoline Herfurth and Leila Rozario.
Passion is still without an official release date, but as usual – we'll let you know.
In the meanwhile, let us know what you think about this project so far, and stay tuned!
Related Topics:Brian De Palma, Dominic Cooper, Noomi Rapace, Passion, Rachel McAdams
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Barack and Michelle Obama's relationship through the years
President of American Heart Association has heart attack at organization conference
By Blake Alsup
John Warner delivered a presidential address at the American Heart Association's flagship scientific conference the day before his heart attack. (Tim Sharp/American Heart Association)
The president of the American Heart Association had a heart attack during the organization's flagship scientific conference.
John Warner, 52, had the "minor" episode Monday morning and was taken to a local hospital where doctors inserted a stent to open up a clogged artery, according to a press release from AHA.
Warner — a practicing cardiologist and CEO of UT Southwestern University Hospitals in Dallas — had delivered a Presidential Address at the conference the previous afternoon. He mentioned that both his father and grandfather had heart bypass surgeries in their 60s. He also lost his grandfather and great-grandfather on his mother's side to heart disease.
"After my son was born and we were introducing him to his extended family, I realized something very disturbing," Warner said. "There were no old men on either side of my family. None. All the branches of our family tree cut short by cardiovascular disease."
Warner began his one-year term as the American Heart Association's volunteer leader in July and has already represented the organization in places such as Washington, D.C., Panama and Beijing.
Most of Warner's career before becoming CEO of the health care system for UT Southwestern University Hospitals was spent working as an interventional cardiologist, often performing the exact procedure he underwent on Monday.
"John wanted to reinforce that this incident underscores the important message that he left us with in his presidential address yesterday — that much progress has been made, but much remains to be done," Nancy Brown, chief executive officer of the AHA, said. "Cardiac events can still happen anytime and anywhere."


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Collecting Antique Snuff Boxes
Ahead of the Autumn fine sale, where we feature three fantastic examples of the Snuff box, we take a more detailed look at the Snuff box, its history and what to look for when collecting this fascinating antique.
What is Snuff?
Snuff is a smokeless tobacco made from ground tobacco leaves. It is inhaled or "snuffed" into the nasal cavity, delivering a swift hit of nicotine and a lasting flavoured scent.
Snuff originated in the Americas - later being adopted in Europe - and found itself in common use by the 17th century.
Traditional snuff production consisted of a lengthy process in tobacco snuff mills, where select tobacco leaves were cured or fermented before being given the individual characteristics for each type of snuff blend.
Snuff is usually scented or flavoured, with some blends taking months, or even years, of special storage to reach maturity.
What are Snuff Boxes?
Snuff boxes are generally pocket sized boxes designed to hold a few grams of snuff for immediate consumption, or communal boxes made for table use.
Because snuff dries out if exposed to air for long periods, snuff pocket boxes were designed to be nearly airtight containers with strong hinges, generally with enough space for a day or twos' worth of snuff.
Probably the most famous example of a communal snuff box is kept at the door of the House of Commons, in UK parliament. A tradition sparked when smoking was banned in the chamber in the late 17th century, snuff, is distributed on demand and free of charge to MPs.
What to look for in a Snuff Box
At the peak of its popularity, people of all social classes used snuff boxes, with the wealthy carrying a variety of elaborately designed boxes, created by craftsmen in metal, jewellers and enamellers. Many of these were painstakingly handmade and decorated in materials such as gold, silver and ivory and often adorned with artwork, gems and precious stones.
The most widely used semi-precious metal was silver, while other popular materials used in the making of these boxes included Tortoiseshell and Mother-of-Pearl.
The poorer classes' snuff boxes were much more ordinary; often made from papiermâché or even potato-pulp.
Something to be aware of when collecting snuff boxes is the use of alloys that resembled gold or silver. This was developed in the 18th and 19th centuries and examples, such as the ersatz gold Pinchbeck and the silver lookalike Sheffield Plate, were used to make the boxes more affordable.
Snuff box lids were often adorned with a portrait or classical vignette, with the most expensive just using different subtle colours of gold.
Collecting Snuff Boxes
At Gorringe's, we often feature Snuff Boxes in our auctions and in this Autumn's fine sale, we have three - found in a locked filing cabinet as part of a probate sale.
late-18th-century-swiss-three-colour-gold-oval-snuff-box.jpg
Lot 869 - A late 18th century Swiss three colour gold oval snuff box, maker's mark, incuse VM, Geneva, circa 1790, the hinged lid and base with bright cut engraved scroll decoration and two colour gold foliate border, the lid with central octagonal panel depicting scene of a dog chasing birds, the bright cut engraved sides with four two colour gold panels decorated with lyres. Estimate: £2,500 - £3,500
late-18th-century-white-blue-enamel-snuff-box.jpg
Lot 867 - A good late 18th century French gold, simulated pearl and white and blue enamel snuff box by Augustin-Andre, of octagonal form, each panel decorated with blue guilloche enamel, white enamel and simulated pearl decoration with gilt foliate and star motifs, charge mark for Jean-Francois Kalendrin. Estimate: £3,000 - £5,000
miniature-portrait-inset-oval-snuff-box.jpg
Lot 868 - A good late 18th/early 19th century Swiss gold, enamel, split pearl and miniature portrait inset oval snuff box, by Francois Joanin, Geneva, the hinged lid with split peal border and blue enamel ground inset with oval watercolour portrait of a lady with string of pearls in her hair, the enamelled beaded border with ribbon crest, the sides enamelled with spheres and blue guilloche enamel panels, the base with unusual 'holographic vortex' effect oval panel, in blue guilloche enamel. Estimate: £4,000 - £6,000.
Be sure to keep an eye out for these fantastic lots in our Autumn Sale, on Tuesday 1st October 2019.
Clifford Lansberry
Clifford@gorringes.co.uk
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I painted the background with Luminarte Silks and also stamped with bubble wrap after applying some of the Luminarte Silk on top- love the effect. I also used my Circuit Stencil and a pencil and just traced through the stencil -I love the effect.
Do you have glasses? I actually like mine- although it took me a long time getting used to them and I still get a bit dizzy when the light changes.
And your glasses look beautifull. I also have glasses, since my teenage years. Tryed contact lenses, was oké for a while but now i weare my glasses every day. Can't see without it. That means, when i'm behind my laptop and reading a book and too look in the far. Anyhow, it soots you well. Hope you had fun with Julie. :) Have a great week.


text:
En la mitología griega, Telégono (en griego antiguo Τηλέγονος Têlégonos, 'nacido lejos') es el hijo menor de Circe y Odiseo, hermano de Agrio y Latino. En algunas tradiciones, es hijo de Calipso.

Cuando creció, Circe lo envió en busca de Odiseo, que por entonces había regresado por fin a Ítaca tras la Guerra de Troya. A su llegada, Telégono empezó a saquear la isla, creyendo que era Córcira. Odiseo y su hijo mayor, Telémaco, defendieron la ciudad, y Telégono mató accidentalmente a su padre con el aguijón de una raya. Llevó el cuerpo de vuelta a Eea, así como a Penélope, la viuda de Odiseo, y a su hermano Telémaco. Circe los volvió inmortales y se casó con Telémaco, mientras Telégono desposaba a Penélope, con quien fue padre de Ítalo.

Esa es la historia narrada en la Telegonía, una antigua épica griega que no se conserva salvo resumida, pero que fue atribuida a Eugamón de Cirene y escrita como secuela de la Odisea. En las obras de poetas posteriores aparecen variantes: por ejemplo, en una tragedia de Sófocles, Odysseus Akanthoplex (que tampoco se conserva), Odiseo sabe por un oráculo que está condenado a morir a manos de su hijo. Asume entonces que se trata de Telémaco, a quien por ello destierra a una isla cercana. Cuando Telégono llega a Ítaca y se acerca a la casa de Odiseo los guardias no le permiten ver a su padre, se produce un alboroto y Odiseo, creyendo que se trata de Telémaco, se precipita y ataca, muriendo a manos de Telégono en la lucha.

En la mitología romana Telégono llegó a ser considerado el fundador de Tusculum, una ciudad justo al sureste de Roma, y a veces también de Praeneste, otra ciudad de la misma región (actual Palestrina). Los poetas romanos antiguos usaban regularmente expresiones como «los muros de Telégono» (por ejemplo, Propercio ii.32) o «muros circeos» para referirse a Tusculum.

Fuentes

 Pseudo-Apolodoro: Epítome vi.36-37, vii.16)
 Eugamón de Cirene: Telegonía
 Hesíodo: Teogonía v.1014
 Higino: Fábulas (Fabulae).
 127: Telégono (Telegonus).
 Texto inglés en el sitio Theoi.
 Texto latino en el sitio de la Bibliotheca Augustana (Augsburgo).
 Ed. de 1872 en Internet Archive: texto latino en facsímil electrónico.

Personajes de la mitología griega
Parricidio en la mitología griega

redpajama_set_name: RedPajamaWikipedia


text:
December 2016 - Philippine Supreme Court Decisions/Resolutions
Philippine Supreme Court Jurisprudence > Year 2016 > December 2016 Decisions > G.R. No. 191856, December 07, 2016 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE BUREAU OF INTERNAL REVENUE (BIR), Petitioner, v. GMCC UNITED DEVELOPMENT CORPORATION, JOSE C. GO, AND XU XIAN CHUN, Respondents.:
G.R. No. 191856, December 07, 2016 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE BUREAU OF INTERNAL REVENUE (BIR), Petitioner, v. GMCC UNITED DEVELOPMENT CORPORATION, JOSE C. GO, AND XU XIAN CHUN, Respondents.
G.R. No. 191856, December 07, 2016
REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE BUREAU OF INTERNAL REVENUE (BIR), Petitioner, v. GMCC UNITED DEVELOPMENT CORPORATION, JOSE C. GO, AND XU XIAN CHUN, Respondents.
Before this Court is a Petition for Review on Certiorari1 assailing the Court of Appeals' Decision2 dated September 8, 2009 and Resolution3 dated March 30, 2010 in CA-G.R. SP No. 100380. The Court of Appeals affirmed the May 26, 2006 Resolution4 of the Department of Justice, which dismissed the criminal complaint for tax evasion filed by the Bureau of Internal Revenue against GMCC United Development Corporation's corporate officers on the ground that the period to assess the tax had already prescribed.5
On March 28, 2003, the Bureau of Internal Revenue National Investigation Division issued a Letter of Authority, authorizing its revenue officers to examine the books of accounts and other accounting records of GMCC United Development Corporation (GMCC) covering taxable years 1998 and 1999.6 On April 3, 2003 GMCC was served a copy of said Letter of Authority and was requested to present its books of accounts and other accounting records.7 GMCC failed to respond to the Letter of Authority as well as the subsequent letters requesting that its records and documents be produced.8
Due to GMCC's failure to act on the requests, the Assistant Commissioner of the Enforcement Service of the Bureau of Internal Revenue issued a Subpoena Duces Tecum on GMCC president, Jose C. Go (Go).9 When GMCC still failed to comply with the Subpoena Duces Tecum, the revenue officers were constrained to investigate GMCC through Third Party Information.10
The investigation revealed that in 1998, GMCC, through Go, executed two dacion en pago agreements to pay for the obligations of GMCC's sister companies, Ever Emporium, Inc., Gotesco Properties, Inc. and Ever Price Club, Inc., to Rizal Commercial Banking Corporation.11 GMCC allegedly failed to declare the income it earned from these agreements for taxation purposes in 1998.12 Moreover, these transactions constituted a donation in favor of GMCC's sister companies for which GMCC failed to pay the corresponding donor's tax.13 The BIR also assessed the value added tax over the said transactions.14
It was also discovered that in 1999, GMCC sold condominium units and parking slots for a total amount of P5,350,000.00 to a Valencia K. Wong.15 However, GMCC did not declare the income it earned from these transactions in its 1999 Audited Financial Statements.16
Thus, on November 17, 2003, the Bureau of Internal Revenue issued a Notice to Taxpayer to GMCC, which GMCC ignored.17 On December 8, 2003, the Bureau of Internal Revenue issued a Preliminary Assessment Notice.18 It was only when the Bureau of Internal Revenue issued the Final Assessment Notice that GMCC responded.19 In a Letter dated November 23, 2004, GMCC protested the issuance of the Final Assessment Notice citing that the period to assess and collect the tax had already prescribed. The Bureau of Internal Revenue denied the protest in a Final Decision dated February 10, 2005.20 .
In light of the discovered tax deficiencies, the Bureau of Internal Revenue, on October 7, 2005, filed with the Department of Justice a criminal complaint for violation of Sections 254,21 255,22 and 267,23 of the National Internal Revenue Code against GMCC, its president, Jose C. Go, and its treasurer, Xu Xian Chun.24
In his Counter-Affidavit, Go prayed that the complaint be dismissed, arguing, among others, that the action had already prescribed and that GMCC did not defraud the government.25cralawred Assuming that the period to assess had not yet prescribed, GMCC argued that there was nothing to declare since it earned no income from the dacion en pago transactions.26 Furthermore, even though the dacion en pago transactions were not included in the GMCC 1998 Financial Statement, they had been duly reflected in the GMCC 2000 Financial Statement.
On May 26, 2006, the Department of Justice, through the Chief State Prosecutor, issued a Resolution27 dismissing the criminal complaint against the GMCC officers. The State Prosecutor ruled that there was no proof that GMCC defrauded the government. The Bureau went beyond its authority when it assessed and issued the Letter of Authority knowing that the period to assess had already lapsed. Moreover, the prosecutor ruled that since GMCC did not gain from the assailed transactions, the imposition of income, VAT, and donor's taxes were improper.28 The dispositive portion of the Resolution reads: ChanRoblesVirtualawlibrary
All told, we find no probable cause to warrant indictment of respondents for violation of Sections 254, 255 and 267 of the National Internal Revenue Code of 1997.
WHEREFORE, it is respectfully recommended that the instant complaint be DISMISSED.29
The Bureau of Internal Revenue filed a Motion for Reconsideration,30 which the Department of Justice denied in the Resolution dated August 31, 2006.31
Aggrieved, the Bureau of Internal Revenue filed before the Court of Appeals a Petition for Certiorari.32 The Bureau argued that the Department of Justice gravely abused its discretion in dismissing the criminal complaint against GMCC's officers. On September 8, 2009, the Court of Appeals denied the Petition and affirmed in toto the Department of Justice's Resolution. The dispositive portion of the Decision33 reads: ChanRoblesVirtualawlibrary
WHEREFORE, the foregoing considered, the instant petition is hereby DISMISSED and the assailed resolutions AFFIRMED in toto. No costs.
SO ORDERED. cralawlawlibrary34
The Bureau of Internal Revenue moved for reconsideration, but it was denied in the Resolution35 dated March 30, 2010.
Petitioner Bureau of Internal Revenue is now before this Court, insisting that the Court of Appeals erred in finding that the applicable period of prescription in its case is the three-year period under Section 203 of the NIRC and not the ten-year prescriptive period under Section 222.36
The issues before us are as follows: chanRoblesvirtualLawlibrary
First, whether the Court of Appeals erred in declaring that the Secretary of Justice did not commit grave abuse of discretion when he found no probable cause and dismissed the tax evasion case against the respondent officers of GMCC.
Second, whether the applicable prescriptive period for the tax assessment is the ten-year period or the three-year period.
The Petition must be denied.
We are convinced that the Court of Appeals committed no reversible error in affirming the ruling of the Secretary of Justice that there was no probable cause to file a tax evasion case against the respondent officers. Since the assessment for the tax had already prescribed, no proceeding in court on the basis of such return can be filed.
The petitioner filed a criminal complaint against respondents for violating Articles 254, 255, and 267 of the National Internal Revenue Code. The Articles provide: ChanRoblesVirtualawlibrary
SEC. 254. Attempt to Evade or Defeat Tax. - Any person who willfully attempts in any manner to evade or defeat any tax imposed under this Code or the payment thereof shall, in addition to the other penalties provided by law, upon conviction thereof, be punished by a fine of not less than Thirty thousand pesos (P30,000.00) but not more than One hundred thousand pesos (P100,000.00) and suffer imprisonment of not less than two (2) years but not more than four (4) years: Provided, That the conviction or acquittal obtained under this Section shall not be a bar to the filing of a civil suit for the collection of taxes.
SEC. 255. Failure to File Return, Supply Correct and Accurate Information, Pay Tax, Withhold and Remit Tax and Refund Excess Taxes Withheld on Compensation. - Any person required under this Code or by rules and regulations promulgated thereunder to pay any tax, make a return, keep any record, or supply correct and accurate information, who willfully fails to pay such tax, make such return, keep such record, or supply such correct and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on compensation, at the time or times required by law or rules and regulations shall, in addition to other penalties provided by law, upon conviction thereof, be punished by a fine of not less than Ten thousand pesos (P10,000) and suffer imprisonment of not less than one (1) year but not more than ten (10) years.
Any person who attempts to make it appear for any reason that he or another has in fact filed a return or statement, or actually files a return or statement and subsequently withdraws the same return or statement after securing the official receiving seal or stamp of receipt of an internal revenue office wherein the same was actually filed shall, upon conviction therefore, be punished by a fine of not less than Ten thousand pesos (P10,000) but not more than Twenty thousand pesos (P20,000) and suffer imprisonment of not less than one (1) year but not more than three (3) years.
SEC. 267. Declaration under Penalties of Perjury. - Any declaration, return and other statements required under this Code, shall, in lieu of an oath, contain a written statement that they are made under the penalties of perjury. Any person who willfully files a declaration, return or statement containing information which is not true and correct as to every material matter shall, upon conviction, be subject to the penalties prescribed for perjury under the Revised Penal Code.chanroblesvirtuallawlibrary
In ruling that there was no probable cause to indict the respondent officers for the acts charged, the Court of Appeals said there was no clear showing that there was deliberate intent on the part of the respondents to evade payment of the taxes. Both the State Prosecutor37 and the Court of Appeals38 emphasized that if respondents really intended to evade payment, they would have omitted the assailed transactions completely in all their financial statements. We agree.
As it stands, while the dacion en pago transactions were missing in the GMCC 1998 Financial Statement, they had been listed in the GMCC 2000 Financial Statement.39 Respondents' act of filing and recording said transactions in their 2000 Financial Statement belie the allegation that they intended to evade paying their tax liability. Petitioner's contention that the belated filing is a mere afterthought designed to make it appear that the non-reporting was not deliberate, does not persuade considering that the filing of the 2000 Financial Statement was done prior to the issuance of the March 2003 Letter of Authority, which authorized the investigation of GMCC's books.40
In any case, this Court has a policy of non-interference in the conduct of preliminary investigations. In First Women's Credit Corporation v. Baybay41 the Court said: ChanRoblesVirtualawlibrary
It is settled that the determination of whether probable cause exists to warrant the prosecution in court of an accused should be consigned and entrusted to the Department of Justice, as reviewer of the findings of public prosecutors. The court's duty in an appropriate case is confined to a determination of whether the assailed executive or judicial determination of probable cause was done without or in excess of jurisdiction or with grave abuse of discretion amounting to want of jurisdiction. This is consistent with the general rule that criminal prosecutions may not be restrained or stayed by injunction, preliminary or final, albeit in extreme cases, exceptional circumstances have been recognized. The rule is also consistent with this Court's policy of non-interference in the conduct of preliminary investigations, and of leaving to the investigating prosecutor sufficient latitude of discretion in the exercise of determination of what constitutes sufficient evidence as will establish probable cause for the filing of an information against a supposed offender. While prosecutors are given sufficient latitude of discretion in the determination of probable cause, their findings are subject to review by the Secretary of Justice.
Once a complaint or information is filed in court, however, any disposition of the case, e.g., its dismissal or the conviction or acquittal of the accused rests on the sound discretion of the Court.42
Moreover, a prosecutor's grave abuse of discretion in dismissing a case must be clearly shown before the Courts can intervene. Elma v Jacobi,43 explained: ChanRoblesVirtualawlibrary
The necessary component of the Executive's power to faithfully execute the laws of the land is the State's self-preserving power to prosecute violators of its penal laws. This responsibility is primarily lodged with the DOJ, as the principal law agency of the government. The prosecutor has the discretionary authority to determine whether facts and circumstances exist meriting reasonable belief that a person has committed a crime. The question of whether or not to dismiss a criminal complaint is necessarily dependent on the sound discretion of the investigating prosecutor and, ultimately, of the Secretary (or Undersecretary acting for the Secretary) of Justice. Who to charge with what crime or none at all is basically the prosecutor's call.
Accordingly, the Court has consistently adopted the policy of non interference in the conduct of preliminary investigations, and to leave the investigating prosecutor sufficient latitude of discretion in the determination of what constitutes sufficient evidence to establish probable cause. Courts cannot order the prosecution of one against whom the prosecutor has not found a prima facie case; as a rule, courts, too, cannot substitute their own judgment for that of the Executive.
In fact, the prosecutor may err or may even abuse the discretion lodged in him by law. This error or abuse alone, however, does not render his act amenable to correction and annulment by the extraordinary remedy of certiorari. To justify judicial intrusion into what is fundamentally the domain of the Executive, the petitioner must clearly show that the prosecutor gravely abused his discretion amounting to lack or excess of jurisdiction in making his determination and in arriving at the conclusion he reached. This requires the petitioner to establish that the prosecutor exercised his power in an arbitrary and despotic manner by reason of passion or personal hostility; and it must be so patent and gross as to amount to an evasion or to a unilateral refusal to perform the duty enjoined or to act in contemplation of law, before judicial relief from a discretionary prosecutorial action may be obtained.44
Based on the foregoing, absent any indication that the Secretary of Justice gravely abused his discretion in not finding probable cause for the complaint against respondent officers to prosper, the dismissal stands.
As to the issue on the applicable prescriptive period, it is the three-year prescriptive period that applies in this case.
The power of the Commissioner of Internal Revenue to assess and collect taxes is provided under Section 2 of the National Internal Revenue Code: ChanRoblesVirtualawlibrary
SEC. 2. Powers and Duties of the Bureau of Internal Revenue - The Bureau of Internal Revenue shall be under the supervision and control of the Department of Finance and its powers and duties shall comprehend the assessment and collection of all national internal revenue taxes, fees, and charges, and the enforcement of all forfeitures, penalties, and fines connected therewith, including the execution of judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts.
The Bureau shall give effect to and administer the supervisory and police powers conferred to it by this Code or other laws.chanroblesvirtuallawlibrary
However, this power to assess and collect taxes is limited by Section 203 of the National Internal Revenue Code: ChanRoblesVirtualawlibrary
SEC. 203. Period of Limitation Upon Assessment and Collection.- Except as provided in Section 222, internal revenue taxes shall be assessed within three (3) years after the last day prescribed by law for the filing of the return, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period: Provided, That in a case where a return is filed beyond the period prescribed by law, the three (3)-year period shall be counted from the day the return was filed.
For purposes of this Section, a return filed before the last day prescribed by law for the filing thereof shall be considered as filed on such last day.chanroblesvirtuallawlibrary
The Court, in Republic v. Ablaza,45 explained the purpose behind this limitation: ChanRoblesVirtualawlibrary
The law prescribing a limitation of actions for the collection of the income tax is beneficial both to the Government and to its citizens; to the Government because tax officers would be obliged to act promptly in the making of assessment, and to citizens because after the lapse of the period of prescription citizens would have a feeling of security against unscrupulous tax agents who will always find an excuse to inspect the books of taxpayers, not to determine the latter's real liability, but to take advantage of every opportunity to molest peaceful, law-abiding citizens. Without such a legal defense[,] taxpayers would furthermore be under obligation to always keep their books and keep them open for inspection subject to harassment by unscrupulous tax agents. The law on prescription being a remedial measure should be interpreted in a way conducive to bringing about the beneficient purpose of affording protection to the taxpayer within the contemplation of the Commission which recommend the approval of the law.46
Petitioner contends that Section 203 finds no application in this case and insists that it is Section 222 of the same Code, which should be applied. Section 222 in part states: ChanRoblesVirtualawlibrary
SEC. 222. Exceptions as to Period of Limitation of Assessment and Collection of Taxes. -
In the case of a false or fraudulent return with intent to evade tax or of failure to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be filed without assessment, at any time within ten (10) years after the discovery of the falsity, fraud or omission: Provided, That in a fraud assessment which has become final and executory, the fact of fraud shall be judicially taken cognizance of in the civil or criminal action for the collection thereof.
In arguing for the application of the 10-year prescriptive period, petitioner claims that the tax return in this case is fraudulent and thus, the three-year prescriptive period is not applicable.47
Petitioner fails to convince that respondents filed a fraudulent tax return. The respondents may have erred in reporting their tax liability when they recorded the assailed transactions in the wrong year, but such error stemmed from the wrong application of the law and is not an indication of their intent to evade payment. If there were really an intent to evade payment, respondents would not have reported and subsequently paid the income tax, albeit in the wrong year.
In Commissioner of Internal Revenue v. B.F. Goodrich Phils., Inc.,48 the Court emphasized that the Bureau of Internal Revenue must show that the return was filed fraudulently with intent to evade payment. The Court ruled: ChanRoblesVirtualawlibrary
Ineludibly, the BIR failed to show that private respondent's 1974 return was filed fraudulently with intent to evade the payment of the correct amount of tax. Moreover, even though a donor's tax, which is defined as "a tax on the privilege of transmitting one's property or property rights to another or others without adequate and full valuable consideration," is different from capital gains tax, a tax on the gain from the sale of the taxpayer's property forming part of capital assets, the tax return filed by private respondent to report its income for the year 1974 was sufficient compliance with the legal requirement to file a return. In other words, the fact that the sale transaction may have partly resulted in a donation does not change the fact that private respondent already reported its income for 1974 by filing an income tax return.
Since the BIR failed to demonstrate clearly that private respondent had filed a fraudulent return with the intent to evade tax, or that it had failed to file a return at all, the period for assessments has obviously prescribed. Such instances of negligence or oversight on the part of the BIR cannot prejudice taxpayers, considering that the prescriptive period was precisely intended to give them peace of mind.49
As found by the Court of Appeals, there is no clear and deliberate intent to evade payment of taxes in relation to the dacion en pago transactions50 or on the sale transaction with Valencia Wong.51 The dacion en pago transactions, though not included in the 1998 Financial Statement, were properly listed in GMCC's Financial Statement for the year 2000.52 Regarding the sale transaction with Valencia Wong, the respondents said that it was not reflected in the year 1999 because it was an installment sale. Units sold on installment, they explained, are recognized not in the year they are fully paid, but in the year when at least 25% of the selling price is paid.53 In this instance, the unit and the parking lot were sold prior to 1996, thus, in the Schedule of Unsold Units filed by GMCC as of December 31, 1996, the said properties were no longer included.54
For the ten-year period under Section 222(a) to apply, it is not enough that fraud is alleged in the complaint, it must be established by clear and convincing evidence.55 The petitioner, having failed to discharge the burden of proving fraud, cannot invoke Section 222(a).
Having settled that the case falls under Section 203 of the Tax Code, the three-year prescriptive period should be applied. In GMCC's case, the last day prescribed by law for filing its 1998 tax return was April 15, 1999.56 The petitioner had three years or until 2002 to make an assessment. Since the Preliminary Assessment was made only on December 8, 2003, the period to assess the tax had already prescribed.
A reading of Section 203 will show that it prohibits two acts after the expiration of the three-year period. First, an assessment for the collection of the taxes in the return, and second, initiating a court proceeding on the basis of such return. The State Prosecutor was correct in dismissing the complaint for tax evasion since it was clear that the prescribed return cannot be used as basis for the case.
All told, the dismissal of the tax evasion case against respondent officers was proper. The Court of Appeals did not err in affirming the dismissal. Petitioner failed to prove that respondent officers wilfully intended to evade paying tax. Moreover, having found no basis to disregard the three-year period of prescription, it is clear that the assessments were issued beyond the statute of limitations.
WHEREFORE, the Petition is DENIED. The Decision dated September 8, 2009 and the Resolution dated March 30, 2010 of the Court of Appeals in CA-GR. SP No. 100380 are AFFIRMED.
SO ORDERED. cralawlawlibrary
1Rollo, pp. 32-72.
2 Id. at 9-24. The Decision was penned by Associate Justice Josefina Guevara-Salonga and concurred in by Associate Justices Celia C. Librea-Leagogo and Priscilla J. Baltazar-Padilla of the Eigth Division, Court of Appeals Manila.
3 Id. at 516-517.
6 Id. at 10.
8 Id. at 10-11.
21 TAX CODE, sec. 254 provides: ChanRoblesVirtualawlibrary
SEC. 254. Attempt to Evade or Defeat Tax. -Any person who willfully attempts in any manner to evade or defeat any tax imposed under this Code or the payment thereof shall, in addition to the other penalties provided by law, upon conviction thereof, be punished by a fine of not less than Thirty thousand pesos (P30,000.00) but not more than One hundred thousand pesos (P100,000.00) and suffer imprisonment of not less than two (2) years but not more than four (4) years: Provided, That the conviction or acquittal obtained under this Section shall not be a bar to the filing of a civil suit for the collection of taxes.chanroblesvirtuallawlibrary
SEC. 255. Failure to File Return, Supply Correct and Accurate Information, Pay Tax, Withhold and Remit Tax and Refund Excess Taxes Withheld on Compensation. - Any person required under this Code or by rules and regulations promulgated thereunder to pay any tax, make a return, keep any record, or supply correct and accurate information, who willfully fails to pay such tax, make such return, keep such record, or supply such correct and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on compensation, at the time or times required by law or rules and regulations shall, in addition to other penalties provided by law, upon conviction thereof, be punished by a fine of not less than Ten thousand pesos (P10,000) and suffer imprisonment of not less than one (1) year but not more than ten (10) years. Any person who attempts to make it appear for any reason that he or another has in fact filed a return or statement, or actually files a return or statement and subsequently withdraws the same return or statement after securing the official receiving seal or stamp of receipt of an internal revenue office wherein the same was actually filed shall, upon conviction therefore, be punished by a fine of not less than Ten thousand pesos (P10,000) but not more than Twenty thousand pesos (P20,000) and suffer imprisonment of not less than one (1) year but not more than three (3) years.chanroblesvirtuallawlibrary
24 Rollo, p. 130.
25cralawred Rollo, p. 13.
27 Id. at 211-223. The Resolution was signed by State Prosecutor Melvin J. Abad and approved by Assistant Chief State Prosecutor Miguel F. Gudio, Jr., and Chief State Prosecutor Jovencito R. Zuño.
28 Id. at 222.
29 Id. at 222-223.
33 Id. at 9-24.
41First Women's Credit Corporation v. Baybay, 542 Phil. 607 (2007) [Per J. Carpio-Morales, Second Divison].
43Elma v. Jacobi, 689 Phil. 307 (2012) [Per J. Brion, Second Division].
45Republic v. Ablaza, 108 Phil. 1105 (1960) [Per J. Labrador, En Banc].
46 Id. at 1108.
47 Rollo, p. 50.
48Commissioner of Internal Revenue v. B.F. Goodrich Phils., Inc., 363 Phil. 169 (1999) [Per J. Panganiban, Third Division].
55Republic v. Lim De Yu, 119 Phil. 1013, 1015-1016 (1964) [Per J. Makalintal, En Banc].
56Rollo, p. 143.chanroblesvirtuallawlibrary
December-2016 Jurisprudence
G.R. No. 210810, December 07, 2016 - RICARDO DEL POSO Y DELA CERNA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 208643, December 16, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. SUSAN M. TAMAÑO AND JAFFY B. GULMATICO, Accused-Appellants.
G.R. No. 216061, December 07, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. NAPOLEON BENSURTO, JR. Y BOLOHABO, Accused-Appellant.
G.R. No. 208672, December 07, 2016 - PHILIPPINE NATIONAL BANK, Petitioner, v. PABLO V. RAYMUNDO, Respondent.
G.R. No. 206600, December 07, 2016 - ALMA COVITA, FOR HER BEHALF AND IN BEHALF OF HER TWO MINOR CHILDREN, JERRY AND RON, BOTH SURNAMED COVITA, Petitioner, v. SSM MARITIME SERVICES, INC. AND/OR MARITIME FLEET SERVICES PTE. LTD. AND/OR GLADIOLA JALOTJOT, Respondents.
G.R. No. 214470, December 07, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JESUS MAYOLA Y PICAR, Accused-Appellant.
G.R. No. 210434, December 05, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CHRISTOPHER ELIZALDE Y SUMAGDON AND ALLAN PLACENTE Y BUSIO, Accused-Appellants.
G.R. No. 193371, December 05, 2016 - 24-K PROPERTY VENTURES, INCORPORATED, Petitioner, v. YOUNG BUILDERS CORPORATION, Respondent.
G.R. No. 204014, December 05, 2016 - PHILIPPINE STOCK EXCHANGE, INC., Petitioner, v. ANTONIO K. LITONJUA AND AURELIO K. LITONJUA, JR., Respondents.
G.R. No. 186976, December 07, 2016 - PRYCE PROPERTIES CORPORATION, Petitioner, v. SPOUSES SOTERO OCTOBRE, JR. AND HENRISSA A. OCTOBRE, AND CHINA BANKING CORPORATION, Respondents.
G.R. No. 192925, December 09, 2016 - JOSE RIZAL L. REMO, REYNALDO G. PANALIGAN, TITA L. MATULIN, ISAGANI CASALME, CIPRIANO P. ROXAS, CESARIO S. GUTIERREZ, CELSO A. LANDICHO AND EDUARDO L. TAGLE, Petitioners, v. THE HONORABLE SECRETARY OF JUSTICE AGNES VST DEVANADERA,HONORABLE JUDGE DANILO SANDOVAL, HONORABLE CITY PROSECUTOR CARLOS BALLELOS, BATANGAS II ELECTRIC COOPERATIVE, INC., RUPERTO H. MANALO, NATIONAL ELECTRIFICATION ADMINISTRATION, LOURDES CRUZ, VIRGINIA BORJA, EDGAR DE GUZMAN AND RODULFO CANLAS, Respondents.
G.R. No. 204896, December 07, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. SAMSON BERK Y BAYOGAN, Accused-Appellant.
G.R. No.195445, December 07, 2016 - ANGELINA DE GUZMAN, GILBERT DE GUZMAN, VIRGILIO DE GUZMAN, JR., AND ANTHONY DE GUZMAN, Petitioners, v. GLORIA A. CHICO, Respondent.
G.R. No. 221513, December 05, 2016 - SPOUSES LUISITO PONTIGON AND LEODEGARIA SANCHEZ PONTIGON, Petitioners, v. HEIRS OF MELITON SANCHEZ, NAMELY: APOLONIA SANCHEZ, ILUMINADA SANCHEZ (DECEASED), MA. LUZ SANCHEZ, AGUSTINA SANCHEZ, AGUSTIN S. MANALANSAN, PERLA S. MANALANSAN, ESTER S. MANALANSAN, GODOFREDO S. MANALANSAN, TERESITA S. MANALANSAN, ISRAELITA S. MANALANSAN, ELOY S. MANALANSAN, GERTRUDES S. MANALANSAN, REPRESENTED BY TERESITA SANCHEZ MANALANSAN, Respondents.
G.R. No. 195876, December 05, 2016 - PILIPINAS SHELL PETROLEUM CORPORATION, Petitioner, v. COMMISSIONER OF CUSTOMS, Respondent.
G.R. No. 210428, December 07, 2016 - HEIRS OF PACIFICO GONZALES, REPRESENTED BY ROGER BANZUELA, Petitioners, v. JUANITO DE LEON, JOSE CARAAN, SOLEDAD CARAAN, RESTITUTO CARAAN, GABRIEL REDONDO, CARLOS OPENA, PALERMO GARGAR, SOFRONIO CRUZAT, JUANITO OPENA, SAVINO CARCUM, JAIME MANIMTIM, MAXIMO MENDOZA, DOMINGO OPENA, JR., BENJAMIN TALA-TALA, GULLERMA ROSIA MENARA, NICANOR MATIENZO, SAVINO CARAAN, CELSO ROSITA, BEATRIZ MENDOZA, APOLINARIO BOBADILLA, DANIEL DE GUZMAN, NELIA ANDEZ, REY CLEOFE, FELINO ROSITA, VALERIANO ONTE, JUANITO OPENA, FLORENTINO SALAZAR, NICANOR SALAZAR, REYNALDO ONTE, JOCELYN DE LEON, EDGARDO CRUZ, LIGAYA CARAAN, JUAN AMANTE, LOLITA ENRIQUEZ, MERLINDA ROSITA, VICTORIANO ROSITA, MARILYN ROSITA, AURILLO CARLUM, DOMINGO MENDOZA AND CASAMIRA, MENDOZA, Respondents.
G.R. No. 201017, December 05, 2016 - MAJESTIC PLUS HOLDING INTERNATIONAL, INC., Petitioner, v. BULLION INVESTMENT AND DEVELOPMENT CORPORATION, Respondent.; G.R. No. 215289, December 5, 2016 - MAJESTIC PLUS HOLDING INTERNATIONAL, INC., Petitioner, v. BULLION INVESTMENT AND DEVELOPMENT CORPORATION, GENESSON U. TECSON, ROLAND M. LAUTCHANG, WILSON CHUNBON CHENG KOA, LUIS K. LOKIN, JR., JEFFERSON U. TECSON AND ROSALINE C. CHING, Respondents.
G.R. No. 211731, December 07, 2016 - NATIONAL POWER CORPORATION, Petitioner, v. SPOUSES CONCHITA MALAPASCUA-MALIJAN AND LAZARO MALIJAN, Respondents.; G.R. No. 211818, December 7, 2016 - CONCHITA MALAPASCUA-MALIJAN AND HEIRS OF LAZARO MALIJAN, Petitioners, v. NATIONAL POWER CORPORATION, Respondent.
G.R. No. 192948, December 07, 2016 - B.F. CORPORATION AND HONORIO PINEDA, Petitioners, v. FORM-EZE SYSTEMS, INC., Respondent.
G.R. No. 204719, December 05, 2016 - POWER SECTOR ASSETS AND LIABILITIES MANAGEMENT CORPORATION, Petitioner, v. SEM-CALACA POWER CORPORATION, Respondent.
A.C. No. 11394, December 01, 2016 - MARIA VICTORIA G. BELO-HENARES, Complainant, v. ATTY. ROBERTO "ARGEE" C. GUEVARRA, Respondent.
G.R. No. 216914, December 06, 2016 - SUBIDO PAGENTE CERTEZA MENDOZA AND BINAY LAW OFFICES, Petitioner, v. THE COURT OF APPEALS, HON. ANDRES B. REYES, JR., IN HIS CAPACITY AS PRESIDING JUSTICE OF THE COURT OF APPEALS, AND THE ANTI-MONEY LAUNDERING COUNCIL, REPRESENTED BY ITS MEMBERS, HON. AMANDO M. TETANGCO, JR., GOVERNOR OF THE BANGKO SENTRAL NG PILIPINAS, HON. TERESITA J. HERBOSA, CHAIRPERSON OF THE SECURITIES AND EXCHANGE COMMISSION, AND HON. EMMANUEL F. DOOC, INSURANCE COMMISSIONER OF THE INSURANCE COMMISSION, Respondents.
G.R. No. 196403, December 07, 2016 - ARSENIO TABASONDRA, FERNANDO TABASONDRA, CORNELIO TABASONDRA, JR., MIRASOL TABASONDRA-MARIANO, FAUSTA TABASONDRA-TAPACIO, GUILLERMO TABASONDRA, MYRASOL TABASONDRA-ROMERO, AND MARLENE TABASONDRA-MANIQUIL, Petitioners, v. SPOUSES CONRADO CONSTANTINO AND TARCILA TABASONDRA-CONSTANTINO,* PACITA ARELLANO-TABASONDRA AND HEIRS OF SEBASTIAN TABASONDRA, Respondents.
G.R. No. 223254, December 01, 2016 - ROSALIE SY AYSON, Petitioner, v. FIL-ESTATE PROPERTIES, INC., AND FAIRWAYS AND BLUEWATER RESORT AND COUNTRY CLUB, INC., Respondent.; GR. NO. 223269 - FIL-ESTATE PROPERTIES, INC., AND FAIRWAYS & BLUEWATER RESORT & COUNTRY CLUB, INC., Petitioners, v. ROSALIE SY AYSON, Respondent.
GR. NO. 218454, December 01, 2016 - PENINSULA EMPLOYEES UNION (PEU), Petitioner, v. MICHAEL B. ESQUIVEL, DOMINGO G. MABUTAS, RANDELL V. AFAN, LOISELLE S. AGUNOD, GEMELO L. ANSELMO, GERYMY ANCHETA, JOYLY V. ASUNCION, CRESENCIA A. BERMEJO, JOSHUA S. BERSAMINA, LITO S. CALINISAN, RANULFO C. CASTILLO, ENRICO C. CASTRO, GERARDO R. CASTRO, GLICERIA H. CELIZ, MARIA POLA R CORDERO, JORGE MARIO C. CORONADO, DOMINGA C. CRUZ, JUSTINE CRUZ, RONALD S. DADIA, ARCHIMEDES S. DALISAY, JOSEF PATRICK P. DE VERA, SERGIO B. DIANE, NONITA M. DOMINGO, JOSELITO E. EDANG, KRISTINE ANNE A. ENGRACIAL, CARLO GILJOSEF A. FORNIER, ELIAS S. GACAD, MEL GARRIDO, PHILLIP MICHAEL C. GAUDINEZ, SILVERIA B. GRAN, RODOR D. HEMEDES, BENIGNO A. HONGCO, LEONARD N. LAMBOT, MELECIO D. LAURENTE III, GRACE MILLISCEN L. LIM, MARIA ALICIA GEZZA D. LLAVE, EULALIA B. LOBATON, WILFREDO G. LOPEZ, GENLIE D. LUCERNA, DOMINGO C. MABUTAS III, CARMELITA A. MALIG, NICANOR T. MANGUIAT, HERVE STEVE A. MARTIN, RODELIO N. MARZO, FLORENCIO A. MASA, JR., EDINA H. MORALES, SYLVIA M. MORALES, ROBERT H. NACINO, ANGELO F. ONA, JEFFERSON 0. ONG, DENNIS 0. RAMOS, DENNIS S. REMBULAT, BENJIE B. REYES, VICTOR EMMANUEL I. REYES, ANTONIO R. RIOVEROS, MARCELO S. RIPA III, ALLAN T. ROXAS, MARIA B. RUANTO II, RONALD A. SALMON, ARMANDO P. SANTUYO, BRYAN S. SUN, MARYGRACE F. TAMAYO, LORENZVI IRENE U. TAN, MILAGROS 0. TELOSA, HERMILO R. TUMBAGA, GINA S. UY, AND VENICE T. VILLAPONDO, Respondents.
G.R. No. 197980, December 01, 2016 - DEUTSCHE KNOWLEDGE SERVICES PTE LTD., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
G.R. No. 218333, December 07, 2016 - MARINA'S CREATION ENTERPRISES AND JERRY B. ALFONSO, Petitioners, v. ROMEO V. ANCHETA, Respondent.
G.R. No. 218014, December 07, 2016 - EDDIE CORTEL Y CARNA AND YELLOW BUS LINE, INC., Petitioners, v. CECILE GEPAYA-LIM, Respondent.
G.R. No. 204063, December 05, 2016 - PEOPLE OF THE PHILIPPINES, Petitioner, v. DR. DAVID A. SOBREPEÑA, SR., DR. MONA LISA DABAO, DR. POLIXEMA ADORADA, DEOBELA FORTES AND LIRIO CORPUZ, Respondents.
G.R. No. 210656, December 07, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROSARIO BAYOT MAHINAY, Accused-Appellant.
GR. NOS. 206310-11 (OMB-0-01-0211 and OMB-0-01 0291; Sandiganbayan Special Division-Criminal Case No. 26558), December 07, 2016 - JAIME DICHAVES, Petitioner, v. OFFICE OF THE OMBUDSMAN AND THE SPECIAL DIVISION OF THE SANDIGANBAYAN, Respondents.
G.R. No. 210617, December 07, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ORLANDO FERNANDEZ Y ABARQUIZ, Accused-Appellant.
G.R. No. 210428, December 07, 2016 - HEIRS OF PACIFICO GONZALES, REPRESENTED BY ROGER BANZUELA, Petitioners, v. JUANITO DE LEON, JOSE CARAAN, SOLEDAD CARAAN, RESTITUTO CARAAN, GABRIEL REDONDO, CARLOS OPENA, PALERMO GARGAR, SOFRONIO CRUZAT, JUANITO OPENA, SAVINO CARCUM, JAIME MANIMTIM, MAXIMO MENDOZA, DOMINGO OPENA, JR., BENJAMIN TALA-TALA, GULLERMA ROSIA MENARA, NICANOR MATIENZO, SAVINO CARAAN, CELSO ROSITA, BEATRIZ MENDOZA, APOLINARIO BOBADILLA, DANIEL DE GUZMAN, NELIA ANDEZ, REY CLEOFE, FELINO ROSITA, VALERIANO ONTE, JUANITO OPENA, FLORENTINO SALAZAR, NICANOR SALAZAR, REYNALDO ONTE, JOCELYN DE LEON, EDGARDO CRUZ, LIGAYA CARAAN, JUAN AMANTE, LOLITA ENRIQUEZ, MERLINDA ROSITA, VICTORIANO ROSITA, MARILYN ROSITA, AURILLO CARLUM, DOMINGO MENDOZA AND CASAMIRA, MENDOZA, Respondent.
G.R. No. 197146, December 06, 2016 - HON. MICHAEL L. RAMA, IN HIS CAPACITY AS MAYOR OF CEBU CITY, METROPOLITAN CEBU WATER DISTRICT (MCWD), REPRESENTED BY ITS GENERAL MANAGER, ARMANDO PAREDES; THE BOARD OF DIRECTORS OF MCWD, REPRESENTED BY ITS CHAIR, ELIGIO A. PACANA; JOEL MARI S. YU, IN HIS CAPACITY AS MEMBER OF THE MCWD BOARD; AND THE HONORABLE TOMAS R. OSMEÑA, IN HIS CAPACITY AS CONGRESSIONAL REPRESENTATIVE OF THE SOUTH DISTRICT, CEBU CITY, Petitioners, v. HON. GILBERT P. MOISES, IN HIS CAPACITY AS PRESIDING JUDGE OF REGIONAL TRIAL COURT, BRANCH 18, CEBU CITY; AND HON. GWENDOLYN F. GARCIA, IN HER CAPACITY AS GOVERNOR OF THE PROVINCE OF CEBU, Respondents.
G.R. No. 207132, December 06, 2016 - ASSOCIATION OF MEDICAL CLINICS FOR OVERSEAS WORKERS, INC., (AMCOW), REPRESENTED HEREIN BY ITS PRESIDENT, DR. ROLANDO VILLOTE, Petitioner, v. GCC APPROVED MEDICAL CENTERS ASSOCIATION, INC. AND CHRISTIAN CANGCO, Respondents.; G.R. No. 207205 - HON. ENRIQUE T. ONA, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF HEALTH, Petitioner, v. GCC APPROVED MEDICAL CENTERS ASSOCIATION, INC. AND CHRISTIAN E. CANGCO, Respondents.
G.R. No. 219638, December 07, 2016 - MARCELINO REPUELA AND CIPRIANO REPUELA, SUBSTITUTED BY CARMELA REPUELA, MERLINDA R. VILLARUEL, WILLIAM REPUELA, ROSITA P. REPUELA, CRISTINA R. RAMOS, ORLANDO REPUELA, JUNNE REPUELA, AND OSCAR REPUELA, Petitioners, v. ESTATE OF THE SPOUSES OTILLO LARAWAN AND JULIANA BACUS, REPRESENTED BY NANCY LARAWAN MANCAO, GALILEO LARAWAN AND SOCRATES LARAWAN, Respondents.
G.R. No. 201917, December 01, 2016 - ZENAIDA P. MAAMO AND JULIET O. SILOR, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondents.
A.C. No. 10757, December 05, 2016 - LOUISITO N. CHUA, Complainant, v. ATTY. OSCAR A. PASCUA, Respondent.
A.M. No. SDC-14-7-P (Formerly A.M. No. 14-09-01-SC), December 06, 2016 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. ASHARY M. ALAUYA, CLERK OF COURT VI, SHARI'A DISTRICT COURT, MARAWI CITY, LANAO DEL SUR, Respondent.
G.R. No. 185312, December 01, 2016 - NICANOR MALABANAN, AURORA MANAIG, RONNIE MALABANAN, VICTOR MALABANAN, SEVERINO MALABANAN, EUFROCINIA MALABANAN, EUFROCILA MALABANAN, REYNALDO MALABANAN, AND DONATA MALABANAN, Petitioners, v. HEIRS OF ALFREDO RESTRIVERA, REPRESENTED BY BIENVENIDO RESTRIVERA AND REMEDIOS RESTRIVERA-ESPERIDION, Respondents.
G.R. No. 218345, December 07, 2016 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. THE ESTATE OF VIRGINIA SANTOS, REPRESENTED BY PACIFICO SANTOS, Respondent.
G.R. Nos. 212014-15, December 06, 2016 - RICHARD A. CAMBE, Petitioner, v. OFFICE OF THE OMBUDSMAN, NATIONAL BUREAU OF INVESTIGATION, LEVITO D. BALIGOD, AND FIELD INVESTIGATION OFFICE, Respondents.; G.R. Nos. 212427-28 - SENATOR RAMON "BONG" REVILLA, JR., Petitioner, v. OFFICE OF THE OMBUDSMAN, THROUGH ITS SPECIAL PANEL OF INVESTIGATORS, NATIONAL BUREAU OF INVESTIGATION, LEVITO D. BALIGOD, AND FIELD INVESTIGATION OFFICE, OFFICE OF THE OMBUDSMAN, Respondents.; G.R. Nos. 212694-95 - SENATOR RAMON "BONG" REVILLA, JR., Petitioner, v. OFFICE OF THE OMBUDSMAN, NATIONAL BUREAU OF INVESTIGATION, LEVITO D. BALIGOD, FIELD INVESTIGATION OFFICE OF THE OMBUDSMAN, OFFICE OF THE SPECIAL PROSECUTOR, AND THE HONORABLE SANDIGANBAYAN, Respondents.; G.R. Nos. 212794-95 - RICHARD A. CAMBE, Petitioner, v. OFFICE OF THE OMBUDSMAN, NATIONAL BUREAU OF INVESTIGATION, LEVITO D. BALIGOD, AND FIELD INVESTIGATION OFFICE, Respondents.; G.R. Nos. 213477-78 - JOHN RAYMUND DE ASIS, Petitioner, v. CONCHITA CARPIO MORALES IN HER OFFICIAL CAPACITY AS OMBUDSMAN, PEOPLE OF THE PHILIPPINES AND SANDIGANBAYAN, FIRST DIVISION, Respondents.; G.R. Nos. 213532-33 - RONALD JOHN LIM, Petitioner, v. CONCHITA CARPIO MORALES IN HER OFFICIAL CAPACITY AS OMBUDSMAN, PEOPLE OF THE PHILIPPINES AND SANDIGANBAYAN, FIRST DIVISION, Respondents.; G.R. Nos. 213536-37 - JANET LIM NAPOLES, Petitioner, v. CONCHITA CARPIO MORALES IN HER OFFICIAL CAPACITY AS OMBUDSMAN, PEOPLE OF THE PHILIPPINES AND SANDIGANBAYAN, FIRST DIVISION, Respondents.; G.R. Nos. 218744-59 - MARIO L. RELAMPAGOS, ROSARIO SALAMIDA NUÑEZ, LALAINE NARAG PAULE, AND MARILOU DIALINO BARE, Petitioners, v. SANDIGANBAYAN, (FIRST DIVISION) AND PEOPLE OF THE PHILIPPINES, Respondents.
G.R. No. 202280, December 07, 2016 - CARLOS A. DIMAANDAL, Petitioner, v. P02 REXY S. ILAGAN AND P02 EDENLY V. NAVARRO, Respondents.
G.R. No. 189563, December 07, 2016 - GILAT SATELLITE NETWORKS, LTD., Petitioner, v. UNITED COCONUT PLANTERS BANK GENERAL INSURANCE CO., INC., Respondents.
G.R. No. 194554, December 07, 2016 - ROMEO M. LANDICHO, Petitioners, v. WILLIAM C. LIMQUECO, Respondent.; G.R. No. 194556 - EDGAR PEÑALOSA, DARWIN P. LANDICHO, JURIS P. LANDICHO, IVY P. LANDICHO, and FELIPE PEÑALOSA, Petitioners, v. WILLIAM C. LIMQUECO, Respondents.
G.R. No. 209776, December 07, 2016 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. UNITED CADIZ SUGAR FARMERS ASSOCIATION MULTI-PURPOSE COOPERATIVE, Respondent.
G.R. No. 189220, December 07, 2016 - ALBERT WILSON, Petitioner, v. THE HONORABLE EXECUTIVE SECRETARY EDUARDO ERMITA, SECRETARY OF FOREIGN AFFAIRS ALBERTO ROMULO, SECRETARY OF JUSTICE RAUL GONZALES, BUREAU OF JAIL MANAGEMENT AND PENOLOGY, BOARD OF CLAIMS, DEPARTMENT OF JUSTICE, SOLICITOR GENERAL AGNES DEVANADERA, AND BUREAU OF IMMIGRATION, Respondents.
G.R. No. 220546, December 07, 2016 - LUZON IRON DEVELOPMENT GROUP CORPORATION AND CONSOLIDATED IRON SANDS, LTD., Petitioners, v. BRIDESTONE MINING AND DEVELOPMENT CORPORATION AND ANACONDA MINING AND DEVELOPMENT CORPORATION, Respondents.


Every day, web users from around the world perform billions of searches on sites like Google. While some of them are just browsing and looking for information to kill time, many of them are doing product research or trying to make a purchase. Of those, 91%, according to a 2012 Pew Internet and American Life study, say that they find what they are looking for always or most of the time. Because of that, businesses who fail to having a high ranking site might not get seen by consumers looking for specific products or services. As a result, search engine optimization programs that boost domain rankings are a must for growing businesses.
More than half of all web users say that, over time, the quality of results has improved, and only a minuscule 4% believe that they have gotten worse. For the most part, sites like Google have worked very hard to make this possible. Updates to algorithms, like Penguin in 2012, help make sure that, in order to achieve high site rankings, businesses are putting out high quality content that actually offers something to web users and content readers. This means that, as opposed to previous years, there is lots of pressure on companies to produce great content, making natural search engine optimization more difficult.
One of the things that businesses will need to focus on when producing content is establishing credibility and making web users feel comfortable trusting the content that they publish. Nearly three quarters of search engine users say that most, if not all, of the information they find is both accurate and trustworthy, so businesses need to make sure to avoid betraying the trust of consumers. On top of that, by setting themselves apart by being trustworthy and honest, businesses might be able to attract the remainder who do not believe that all the information they find is accurate.
Because the work to produce high quality content that improves domain rankings can be tedious and needs to be done consistently, it is hard for some businesses to do all of that work in house. While some are fortunate enough to have the resources and employees needed to do so, others will find that outsourcing and working with search engine optimization specialists can be beneficial. Doing so might make the difference between a weak SEO campaign and one that boosts visibility and helps build a larger, more loyal, customer base.


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text:
Home Buying a Home
Amy Schumer buys home from 'Moonstruck,' last asking $11M
in Buying a Home
Amy Schumer is moonstruck! The actor and comedian, who was pretty in yellow at the LA premiere of the second season of "Only Murders in the Building," has been touring multiple Brooklyn Heights townhouses and, we hear, is in contract to buy 19 Cranberry St.
That's where "Moonstruck" — the Oscar-winning 1987 film staring Cher and Nicolas Cage — was filmed. The deal, however, has not yet closed.
The 19th-century, 26-foot-wide home first hit the market for $12.85 million in February and was last asking $11 million. The sellers bought it for $3.85 million in 2007.
Built in 1829, the five-bedroom home is 5,568 square feet. Listing brokers Karen and Kyle Talbott of Corcoran declined to comment.
The news comes as Schumer and her husband, Chris Fischer, have listed their Upper West Side penthouse at 190 Riverside Drive for $15 million. That five-bedroom home, a 4,500-square-foot penthouse, with a 3,000-square-foot outdoor space over two levels, opens to a key-locked elevator and sits at the top of a landmarked Beaux-Arts building.
One of five bedrooms inside the home.
Evan Joseph Studios / The Corcoran Group
The townhouse sits stately on Cranberry Street.
A dining area inside the 26-foot-wide spread.
It comes with glass walls that open and extend to surround a wrap terrace for an LA-style "indoors/outdoors" living space in the heart of the Upper West Side. The building dates to 1908.
Schumer bought the full-floor modern spread for $12.14 million in 2016.
The home boasts panoramic views of the Hudson River, the George Washington Bridge and the New York City skyline.
An eat-in chef's kitchen inside the residence.
There's a whopping 5,568 square feet inside.
The home features a custom anthracite stone-and-gas fireplace and a glass atrium with a wrought-iron staircase that leads to a second terrace.
There's also a chef's kitchen with a breakfast bar, island and wine fridge, and a separate bedroom wing.
Adam Modlin, of the Modlin Group, has the listing.
Vacant Sears at Colonie Center gets step up in status – The Daily Gazette
Charlotte homebuyers overpaying by more than $100k, study finds


Bitter~Sweet ™: What keeps me "sane" . . .
What keeps me "sane" . . .
Chris from A Consequence of Hypoglycemia did a fancy vlog about what hobby gives him a much needed break from diabetes and keeps him sane. I thought I'd give you a look at my favorite hobby too!
This vlog is not as fancy as Chris's; he's obviously a video master! And I'm still pretty uncomfortable in front of the camera - which shows when I babble on and on while completely forgetting basic rules of grammar!! But I did a vlog anyway. Now it's your turn. What hobby do you reach for when you need a little break?
Woot!! That was awesome Karen!
Loved it..you did a great job on your vlog!
68 miles of yarn! Wow! I loved the shawl, how pretty.
are you sure its just 68 miles of yarn? And don't you just love having your own personal yarn shop?? Loved watching your vlog. Your adorable.
Meme Monday - Karen Needs . . .
Diabetes, stop messing with me!!
Meme Monday - I've Come To Realize . . .


text:
Rouben Abrahamian, born Ṛubēn Tʻadēosi Abrahamyan (; 1881 – 1951) was an Armenian Iranologist, linguist and translator.

Biography
Rouben Abrahamian was born as Ṛubēn Tʻadēosi Abrahamyan in 1881 in the village of Gnishik in the Vayots Dzor Province of Armenia (then part of the Russian Empire). He received his secondary education in Etchmiadzin and Yerevan, and then moved abroad for higher education in a number of places. First, he studied at the Faculty of History and Philology at the Kiev University (1907), then at Leipzig University (1909), and then at the Saint Petersburg State University (1911). After his academic spell in Europe, he returned and started teaching Russian, linguistics, and classical philosophy in Yerevan. Between 1912 and 1921, he taught in Tiflis (Tbilisi), as well as at other schools in the Caucasus region. In 1921, he moved to neighboring Iran and taught for many years at various Armenian schools in Tabriz, New Julfa, and Tehran.

During his time in Tehran, as the Encyclopaedia Iranica states, Abrahamian served as the principal of a large Armenian school. At the same time, he also began his study of ancient and modern Persian. Some time later, he once again travelled to Europe for educational matters, and in 1935, he received his doctorate in philology from the Sorbonne University in Paris (nowadays University of Paris). He wrote his graduation thesis on the Judeo-Persian dialects of Judeo-Isfahani and Judeo-Hamadani. As his biographer Jennifer Manoukian mentions, his interest for this topic stemmed from the time he translated the works of the 11th-century Iranian poet Baba Tahir into Armenian. Abrahamian's work on this matter was pivotal, for he found important commonalities between the language used in Baba Tahir's poems and the Jewish dialects of the Iranian cities of Hamadān and Isfahan. His findings on behalf of Baba Tahir and the Jewish dialects were published in the following year under the title of Dialectologie iranienne: dialectes des Israélites de Hamadan et d'Ispahan et dialecte de Baba Tahir.

When the University of Tehran was founded in 1935, Abrahamian participated actively in the establishment of its department of Ancient Iranian Languages, where he subsequently started teaching Pahlavi and became head of the faculty as well. In 1946, following the Iran crisis of 1946, he moved to Soviet Armenia, where he worked at the Institute of Languages at the Academy of Sciences in Yerevan.

Publications
 Kʻareakner ew ḡazalner: Baba Tʻahir Orian Hamadani (The quatrains and ḡazals of Bābā Ṭāher ʿOryān Hamadāni), Tehran, 1930.
 Ferdovsin ew ir Šahnamēn (Ferdowsi and his Shahnameh), Tehran, 1934.
 Hatuatsner Šahnameits (Excerpts from the Shahnameh), Tehran, 1934.
 Dialectologie iranienne : dialectes des Israélites de Hamadan et d'Ispahan et dialecte de Baba Tahir, Paris, 1936.
 Alefbā-ye pahlavi, Tehran, 1937.
 Rāhnemā-ye zabān-e pahlavi, Tehran, 1938.
 Sayatʻ-Novayi tagherě (The Verses of Sayat Nova), Tehran, 1943.
 Ardā Wīrāz-nāmag, Yerevan, 1958.
 Pahlaveren-parskeren-hayeren-ṛuseren-angleren baṛaran (Pahlavi-Persian-Armenian-Russian-English dictionary), Yerevan, 1965.

References

Sources

 H. M. Ayvazean, Ov ov ē hayer: Kensagrakan hanragitaran (Who is Who among Armenians: Biographical encyclopedia), Yerevan, 2005, p. 22.
 B. L Chʻugaszean, Hayrenatardz iranahay dēmkʻer (Repatriated Iranian-Armenians), Yerevan, 1997, pp. 11–12.

1881 births
1951 deaths
People from Vayots Dzor Province
People from Erivan Governorate
Ethnic Armenian academics
Ethnic Armenian translators
Translators from Persian
Translators to Armenian
Taras Shevchenko National University of Kyiv alumni
Saint Petersburg State University alumni
University of Paris alumni
Leipzig University alumni
Iranologists
Soviet emigrants to Iran
Armenian people from the Russian Empire
Soviet Armenians
Iranian people of Armenian descent
Iranian emigrants to the Soviet Union
Academic staff of the University of Tehran
Soviet translators
20th-century translators
Iranian translators
Linguists from Iran
Linguists from the Soviet Union
20th-century linguists
Linguists of Persian
Iranian grammarians
Expatriates from the Russian Empire in Germany
Iranian expatriates in France