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January 2011 - Philippine Supreme Court Decisions/Resolutions
Philippine Supreme Court Jurisprudence > Year 2011 > January 2011 Decisions > [G.R. No. 159471 : January 26, 2011] ATLAS CONSOLIDATED MINING AND DEVELOPMENT CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. :
[G.R. No. 159471 : January 26, 2011]
ATLAS CONSOLIDATED MINING AND DEVELOPMENT CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
For this Court's resolution is the Petition for Review on Certiorari under Rule 45 of the Revised Rules of Civil Procedure assailing the Decision[1] dated April 19, 2001 and Resolution[2] dated August 6, 2003 of the Court of Appeals (CA).cralaw
The facts, as shown in the records, are the following:
Under Section 100 of the Tax Code of the Philippines, petitioner is a zero-rated Value Added Tax (VAT) person for being an exporter of copper concentrates. According to petitioner, on January 20, 1994, it filed its VAT return for the fourth quarter of 1993, showing a total input tax of P863,556,963.74 and an excess VAT credit of P842,336,291.60 and, on January 25, 1996, it applied for a tax refund or a tax credit certificate for the latter amount with respondent Commissioner of Internal Revenue (CIR). On the same date, petitioner filed the same claim for refund with the Court of Tax Appeals (CTA), claiming that the two-year prescriptive period provided for under Section 230 of the Tax Code for claiming a refund was about to expire. The CIR failed to file his answer with the CTA; thus, the former declared the latter in default.
On August 24, 1998, the CTA rendered its Decision[3] denying petitioner's claim for refund due to petitioner's failure to comply with the documentary requirements prescribed under Section 16 of Revenue Regulations No. 5-87, as amended by Revenue Regulations No. 3-88, dated April 7, 1988. The dispositive portion of the Decision reads:
WHEREFORE, in view of the foregoing, the instant Petition for Review is hereby DISMISSED for lack of merit.
SO ORDERED.[4]
Petitioner filed a Motion for Reconsideration[5] praying for the reopening of the case in order for it to present the required documents, together with its proof of non-availment for prior and succeeding quarters of the input VAT subject of petitioner's claim for refund. The CTA granted the motion in its Resolution[6] dated October 29, 1998. Thereafter, in a Resolution[7] dated June 21, 2000, the CTA denied petitioner's claim. It ruled that the action has already prescribed and that petitioner has failed to substantiate its claim that it has not applied its alleged excess input taxes to any of its subsequent quarter's output tax liability.
The CTA's Decision and Resolution were questioned in the CA. However, the CA affirmed in toto the said Decision and Resolution, disposing the case as follows:
WHEREFORE, the petition is DISMISSED for lack of merit. The questioned Decision of the CTA dated August 24, 1998 and the Resolution dated June 21, 2000 are AFFIRMED in toto.
Subsequently, petitioner's Motion for Reconsideration[9] of the CA's Decision was denied in a Resolution[10] dated August 6, 2003.
Thus, the present petition.
Petitioner lists the following as grounds for his petition:
THE COURT OF APPEALS ERRED IN HOLDING THAT PETITIONER'S CLAIM FOR REFUND HAS PRESCRIBED, DESPITE FAILURE OF RESPONDENT AND THE COURT OF TAX APPEALS TO RAISE THE ISSUE OF PRESCRIPTION IN RESPONDENT'S ANSWER OR IN THE CTA'S ORIGINAL DECISION DATED 16 SEPTEMBER 1998.
THE COURT OF APPEALS ERRED IN UPHOLDING THE COURT OF TAX APPEALS' FINDING IN ITS DECISION DATED 24 AUGUST 1998 THAT PETITIONER, IN NOT SUBMITTING ITS EXPORT DOCUMENTS, FAILED TO PRESENT ADEQUATE PROOF THAT ITS INPUT TAXES ARE DIRECTLY ATTRIBUTABLE TO ITS EXPORT SALES.
THE COURT OF APPEALS ERRED IN UPHOLDING THE COURT OF TAX APPEALS' FINDING THAT PETITIONER FAILED TO PRESENT ADEQUATE PROOF THAT IT HAD NOT APPLIED THE CLAIMED INPUT TAX TO ITS OUTPUT TAXES FROM PRIOR AND SUCCEEDING QUARTERS.[11]
Petitioner herein had, in the past, similar petitions with this Court regarding the denial of its claims for tax refund of the input VAT on its purchases of capital goods and on its zero-rated sales. In Atlas Consolidated Mining and Development Corporation v. CIR,[12] petitioner filed with the Bureau of Internal Revenue (BIR) its VAT Return for the first quarter of 1992 and also alleged that it filed with the BIR the corresponding application for the refund/credit of its input VAT on its purchases of capital goods and on its zero-rated sales in the amount of P26,030,460.00. Its application for refund/credit remained having been unresolved by the BIR, petitioner filed with the CTA, on April 20, 1994, a Petition for Review. Claiming to be a "zero-rated VAT person," petitioner prayed that the CTA order the CIR to refund/credit petitioner with the amount of P26,030,460.00, representing the input VAT it had paid for the first quarter of 1992. Both, the CTA and the CA denied the claims of petitioner, ratiocinating that its claim has been filed beyond the prescriptive period provided by law and that evidence presented was insufficient.
In the present case, petitioner is basically asking this Court to review the factual findings of the CTA and the CA. Petitioner insists that it had presented the necessary documents or copies thereof with the CTA that would prove that it is entitled to a tax refund. Again, citing the earlier case of Atlas Consolidated Mining and Development Corporation v. CIR,[13] this Court has expounded the nature and bases of claiming tax refund, thus:
Applications for refund/credit of input VAT with the BIR must comply with the appropriate revenue regulations. As this Court has already ruled, Revenue Regulations No. 2-88 is not relevant to the applications for refund/credit of input VAT filed by petitioner corporation; nonetheless, the said applications must have been in accordance with Revenue Regulations No. 3-88, amending Section 16 of Revenue Regulations No. 5-87, which provided as follows -
SECTION 16. Refunds or tax credits of input tax. -
(c) Claims for tax credits/refunds. - Application for Tax Credit/Refund of Value-Added Tax Paid (BIR Form No. 2552) shall be filed with the Revenue District Office of the city or municipality where the principal place of business of the applicant is located or directly with the Commissioner, Attention: VAT Division.
A photocopy of the purchase invoice or receipt evidencing the value added tax paid shall be submitted together with the application. The original copy of the said invoice/receipt, however, shall be presented for cancellation prior to the issuance of the Tax Credit Certificate or refund. In addition, the following documents shall be attached whenever applicable:
3. Effectively zero-rated sale of goods and services.
i) photocopy of approved application for zero-rate if filing for the first time.
ii) sales invoice or receipt showing name of the person or entity to whom the sale of goods or services were delivered, date of delivery, amount of consideration, and description of goods or services delivered.
iii) evidence of actual receipt of goods or services.
4. Purchase of capital goods.
i) original copy of invoice or receipt showing the date of purchase, purchase price, amount of value-added tax paid and description of the capital equipment locally purchased.
ii) with respect to capital equipment imported, the photocopy of import entry document for internal revenue tax purposes and the confirmation receipt issued by the Bureau of Customs for the payment of the value-added tax.
5. In applicable cases,
where the applicant's zero-rated transactions are regulated by certain government agencies, a statement therefrom showing the amount and description of sale of goods and services, name of persons or entities (except in case of exports) to whom the goods or services were sold, and date of transaction shall also be submitted.
In all cases, the amount of refund or tax credit that may be granted shall be limited to the amount of the value-added tax (VAT) paid directly and entirely attributable to the zero-rated transaction during the period covered by the application for credit or refund.
Where the applicant is engaged in zero-rated and other taxable and exempt sales of goods and services, and the VAT paid (inputs) on purchases of goods and services cannot be directly attributed to any of the aforementioned transactions, the following formula shall be used to determine the creditable or refundable input tax for zero-rated sale:
Amount of Zero-rated Sale
Total Amount of Input Taxes
= Amount Creditable/Refundable
In case the application for refund/credit of input VAT was denied or remained unacted upon by the BIR, and before the lapse of the two-year prescriptive period, the taxpayer-applicant may already file a Petition for Review before the CTA. If the taxpayer's claim is supported by voluminous documents, such as receipts, invoices, vouchers or long accounts, their presentation before the CTA shall be governed by CTA Circular No. 1-95, as amended, reproduced in full below -
In the interest of speedy administration of justice, the Court hereby promulgates the following rules governing the presentation of voluminous documents and/or long accounts, such as receipts, invoices and vouchers, as evidence to establish certain facts pursuant to Section 3(c), Rule 130 of the Rules of Court and the doctrine enunciated in Compania Maritima vs. Allied Free Workers Union (77 SCRA 24), as well as Section 8 of Republic Act No. 1125:
1. The party who desires to introduce as evidence such voluminous documents must, after motion and approval by the Court, present:
(a) a Summary containing, among others, a chronological listing of the numbers, dates and amounts covered by the invoices or receipts and the amount/s of tax paid; and (b) a Certification of an independent Certified Public Accountant attesting to the correctness of the contents of the summary after making an examination, evaluation and audit of the voluminous receipts and invoices. The name of the accountant or partner of the firm in charge must be stated in the motion so that he/she can be commissioned by the Court to conduct the audit and, thereafter, testify in Court relative to such summary and certification pursuant to Rule 32 of the Rules of Court.
2. The method of individual presentation of each and every receipt, invoice or account for marking, identification and comparison with the originals thereof need not be done before the Court or Clerk of Court anymore after the introduction of the summary and CPA certification. It is enough that the receipts, invoices, vouchers or other documents covering the said accounts or payments to be introduced in evidence must be pre-marked by the party concerned and submitted to the Court in order to be made accessible to the adverse party who desires to check and verify the correctness of the summary and CPA certification. Likewise, the originals of the voluminous receipts, invoices or accounts must be ready for verification and comparison in case doubt on the authenticity thereof is raised during the hearing or resolution of the formal offer of evidence.[14]
As to the evidence that must be presented, the provisions of the pertinent laws provide:
Section 106, Tax Code
Refunds or tax credits of input tax. - (a) Any VAT-registered person, whose sales are zero-rated, may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however, That in case of zero-rated sales under Section 100 (a) (2) (A) (I), (ii) and (b) and Section 102 (b) (1) and (2), the acceptable foreign currency exchange proceeds thereof have been duly accounted for in accordance with the regulations of the Bangko Sentral ng Pilipinas (BSP): Provided, further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods or properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales.
Section 16 of Revenue Regulations No. 5-87, as amended by Revenue Regulations No. 3-88, dated April 7, 1988
1. Export Sales
i) Photocopy of export document showing the amount of export, the date and destination of the goods exported. With respect to foreign currency denominated sale, the photocopy of the invoice or receipt evidencing the sale of the goods, as well as the name of the person to whom the goods were delivered.
ii) Statement from the Central Bank or any of its accredited agent banks that the proceeds of the sale in acceptable foreign currency has been inwardly remitted and accounted for in accordance with applicable banking regulations.
In all cases, the amount of refund or tax credit that may be granted shall be limited to the amount of value-added tax (VAT) paid directly and entirely attributable to the zero-rated transaction during the period covered by the application for credit or refund.
The CTA, applying the abovementioned rules, in its Decision dated August 24, 1998, came out with the following factual findings:
The formal offer of evidence of the petitioner failed to include photocopy of its export documents, as required. There is no way therefore, in determining the kind of goods and actual amount of export sales it allegedly made during the quarter involved. This finding is very crucial when we try to relate it with the requirement of the aforementioned regulations that the input tax being claimed for refund or tax credit must be shown to be entirely attributable to the zero-rated transaction, in this case, export sales of goods. Without the export documents, the purchase invoice/receipts submitted by the petitioner as proof of its input taxes cannot be verified as being directly attributable to the goods so exported.
Lastly, We cannot grant petitioner's claim for credit or refund of input taxes due to its failure to show convincingly that the same has not been applied to any of its output tax liability as provided under Section 106 (a) of the Tax Code. There is no evidence to show that the amount herein claimed for refund when applied for on January 25, 1996 has not been priorly or thereafter applied to its output tax liability.[15]
The above factual findings of the CTA were even bolstered when it granted petitioner's motion for reconsideration allowing petitioner to submit the necessary documents and other pieces of evidence, so as to comply with the requirements provided for by law. However, despite such allowance, petitioner still failed to comply. Thus, in its Resolution[16] dated June 21, 2000, the CTA finally disposed the case by ruling that:
The Court finds and so holds that Petitioner failed again to present proof that it has not applied the alleged excess input taxes to any of its subsequent quarter's output tax liability. In this Court's decision dated August 24, 1998, We already mentioned that petitioner failed to convince us that its input taxes have not been applied to any of its output tax liability as provided under Section 106 (a). Now on its second opportunity to substantiate its claim, Petitioner again failed to prove this particular allegation. Petitioner merely presented in evidence the following documents to show that it has not applied the amount of P4,534,933.74, subject of the claim, to its 1994 first quarter output tax liability, to wit:
1.) Output/Input VAT (Per Return) Listings for the first quarter of 1994
2.) Schedule of Output Taxes for the month
U, U-1 to U-2
of January 1994
U-3 to U-5
3.) Schedule of Materials and Supplies for
V, V-1 to V-9
for the first quarter of 1994
W, W-1 to W-4
of February 1994
Nowhere in all the documents submitted to this Court by the Petitioner can We find its 1994 first quarter VAT return which, to Our mind and as repeatedly ruled in a litany of cases, is necessary for purposes of determining with particular certainty whether or not the claimed input taxes were applied to any of its output tax liability in the first quarter or in the succeeding quarters of 1994. And there is no reason at this point for Us to digress from this ruling.[17]
The above factual findings were affirmed and accorded respect by the CA. Nevertheless, petitioner insists that it has submitted documents and other pieces of evidence, except those required by law, that would establish the existence of the input VAT for the fourth quarter of 1993 and that the excess input VAT claimed for refund or tax credit has not been applied to its output tax liability for prior and succeeding quarters.
The above argument, however, is flawed. It must be remembered that when claiming tax refund/credit, the VAT-registered taxpayer must be able to establish that it does have refundable or creditable input VAT, and the same has not been applied against its output VAT liabilities - information which are supposed to be reflected in the taxpayer's VAT returns. Thus, an application for tax refund/credit must be accompanied by copies of the taxpayer's VAT return/s for the taxable quarter/s concerned.[18] The CTA and the CA, based on their appreciation of the evidence presented, committed no error when they declared that petitioner failed to prove that it is entitled to a tax refund and this Court, not being a trier of facts, must defer to their findings. Again, as aptly ruled by this Court in Atlas:[19]
This Court is, therefore, bound by the foregoing facts, as found by the appellate court, for well-settled is the general rule that the jurisdiction of this Court in cases brought before it from the Court of Appeals, by way of a Petition for Review on Certiorari under Rule 45 of the Revised Rules of Court, is limited to reviewing or revising errors of law; findings of fact of the latter are conclusive. This Court is not a trier of facts. It is not its function to review, examine and evaluate or weigh the probative value of the evidence presented.
The distinction between a question of law and a question of fact is clear-cut. It has been held that "[t]here is a question of law in a given case when the doubt or difference arises as to what the law is on a certain state of facts; there is a question of fact when the doubt or difference arises as to the truth or falsehood of alleged facts."
Whether petitioner corporation actually made zero-rated sales; whether it paid input VAT on these sales in the amount it had declared in its returns; whether all the input VAT subject of its applications for refund/credit can be attributed to its zero-rated sales; and whether it had not previously applied the input VAT against its output VAT liabilities, are all questions of fact which could only be answered after reviewing, examining, evaluating, or weighing the probative value of the evidence it presented, and which this Court does not have the jurisdiction to do in the present Petitions for Review on Certiorari under Rule 45 of the Revised Rules of Court.
Granting that there are exceptions to the general rule, when this Court looked into questions of fact under particular circumstances, none of these exist in the instant cases. The Court of Appeals, in both cases, found a dearth of evidence to support the claims for refund/credit of the input VAT of petitioner corporation, and the records bear out this finding. Petitioner corporation itself cannot dispute its non-compliance with the requirements set forth in Revenue Regulations No. 3-88 and CTA Circular No. 1-95, as amended. It concentrated its arguments on its assertion that the substantiation requirements under Revenue Regulations No. 2-88 should not have applied to it, while being conspicuously silent on the evidentiary requirements mandated by other relevant regulations.[20]
Taxation is a destructive power which interferes with the personal and property rights of the people and takes from them a portion of their property for the support of the government. And, since taxes are what we pay for civilized society, or are the lifeblood of the nation, the law frowns against exemptions from taxation and statutes granting tax exemptions are thus construed strictissimi juris against the taxpayer and liberally in favor of the taxing authority. A claim of refund or exemption from tax payments must be clearly shown and be based on language in the law too plain to be mistaken. Elsewise stated, taxation is the rule, exemption therefrom is the exception.[21]
Anent the issue of prescription, wherein petitioner questions the ruling of the CA that the former's claim for refund has prescribed, disregarding the failure of respondent Commissioner of Internal Revenue and the CTA to raise the said issue in their answer and original decision, respectively, this Court finds the same moot and academic. Although it may appear that the CTA only brought up the issue of prescription in its later resolution and not in its original decision, its ruling on the merits of the application for refund, could only imply that the issue of prescription was not the main consideration for the denial of petitioner's claim for tax refund. Otherwise, the CTA would have just denied the application on the ground of prescription.cralaw
WHEREFORE, the Petition is hereby DENIED for lack of merit. The Decision and Resolution of the Court of Appeals, dated April 19, 2001 and August 6, 2003, respectively, are hereby AFFIRMED.
Carpio, (Chairperson), Abad, Perez,* and Mendoza, JJ., concur.
* Designated as an additional member in lieu of Associate Justice Antonio Eduardo B. Nachura, per raffle dated January 24, 2011.
[1] Penned by Associate Justice Eugenio S. Labitoria, with Associate Justices Eloy R. Bello, Jr. and Mercedes Gozo-Dadole, concurring; rollo, pp. 32- 36.
[2] Id. at 38-40.
[3] CTA records, pp. 116-120.
[4] Id. at 119.
[5] Id. at 122-128.
[8] Rollo, p. 36.
[9] CA rollo, pp. 64-70.
[10] Rollo, pp. 38-40.
[11] Id. at 15.
[12] G.R. Nos. 141104 and 148763, June 8, 2007, 524 SCRA 73.
[14] Id. at 107-110. (Emphasis supplied.)
[15] CTA records, pp. 118-119.
[16] Id. at 189-195.
[18] Atlas Consolidated Mining and Development Corporation v. CIR, supra note 12.
[20] Id. at 118-120, citing Sps. Rosario v. Court of Appeals, 369 Phil. 729, 738 (1999), Bautista v. Puyat Vinyl Products, Inc., 416 Phil. 305, 309 (2001), Commissioner of Internal Revenue v. Court of Appeals, 358 Phil. 562, 575 (1998) and Sps. Sta. Maria v. Court of Appeals, 349 Phil. 275, 282-283 (1998).
[21] Paseo Realty and Development Corporation v. Court of Appeals, 483 Phil. 254, 272-273 (2004), citing Mactan Cebu International Airport Authority v. Marcos, 330 Phil. 392 (1996), citations omitted; See also Commissioner of Internal Revenue v. S.C. Johnson & Son, Inc., 368 Phil. 388 (1999).
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G.R. No. 185163 : January 17, 2011 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CARLO MAGNO AURE y ARNALDO and MELCHOR AUSTRIACO y AGUILA, Accused-Appellants.
G.R. No. 176389 : January 18, 2011 ANTONIO LEJANO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent. G.R. No. 176864 : January 18, 2011 PEOPLE OF THE PHILIPPINES, Appellee, v. HUBERT JEFFREY P. WEBB, ANTONIO LEJANO, MICHAEL A. GATCHALIAN, HOSPICIO FERNANDEZ, MIGUEL RODRIGUEZ, PETER ESTRADA and GERARDO BIONG, Appellants.
CONCURRING OPINION : SERENO, J. : G.R. No. 176389 : January 18, 2011 ANTONIO LEJANO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent. G.R. No. 176864 : January 18, 2011 PEOPLE OF THE PHILIPPINES, Appellee, v. HUBERT JEFFREY P. WEBB, ANTONIO LEJANO, MICHAEL A. GATCHALIAN, HOSPICIO FERNANDEZ, MIGUEL RODRIGUEZ, PETER ESTRADA and GERARDO BIONG, Appellants.
A.M. No. P-10-2788 : January 18, 2011 OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. CLAUDIO M. LOPEZ, Process Server, Municipal Trial Court, Sudipen, La Union, Respondent.
A.M. No. RTJ-09-2198*: January 18, 2011 OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. FORMER JUDGE LEONARDO L. LEONIDA, OF THE REGIONAL TRIAL COURT BRANCH 27, STA. CRUZ, LAGUNA, Respondent.
G.R. No. 180388 : January 18, 2011 GREGORIO R. VIGILAR, SECRETARY OF THE DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (DPWH), DPWH UNDERSECRETARIES TEODORO E. ENCARNACION AND EDMUNDO E. ENCARNACION AND EDMUNDO V. MIR, DPWH ASSISTANT SECRETARY JOEL L. ALTEA, DPWH REGIONAL DIRECTOR VICENTE B. LOPEZ, DPWH DISTRICT ENGINEER ANGELITO M. TWAÑO, FELIX A. DESIERTO OF THE TECHNICAL WORKING GROUP VALIDATION AND AUDITING TEAM, AND LEONARDO ALVARO, ROMEO N. SUPAN, VICTORINO C. SANTOS OF THE DPWH PAMPANGA 2ND ENGINEERING DISTRICT, Petitioners, v. ARNULFO D. AQUINO , Respondent.
G.R. No. 182591 : January 18, 2011 MODESTO AGYAO, JR., Petitioner, v. CIVIL SERVICE COMMISSION, Respondent.
G.R. No. 165423: January 19, 2011 NILO PADRE, Petitioner, v. FRUCTOSA BADILLO, FEDILA BADILLO, PRESENTACION CABALLES, EDWINA VICARIO (d) represented by MARY JOY VICARIO-ORBETA and NELSON BADILLO, Respondents.
G.R. No. 168757: January 19, 2011 RENATO REAL, Petitioner, v. SANGU PHILIPPINES, INC. and/ or KIICHI ABE, Respondents.
G.R. No. 172577 : January 19, 2011 SOLEDAD DALTON, Petitioner, v. FGR REALTY AND DEVELOPMENT CORPORATION, FELIX NG, NENITA NG, and FLORA R. DAYRIT or FLORA REGNER, Respondents.
G.R. No. 173085 : January 19, 2011 PHILIPPINE VETERANS BANK, Petitioner, v. BASES CONVERSION DEVELOPMENT AUTHORITY, LAND BANK OF THE PHILIPPINES , ARMANDO SIMBILLO, CHRISTIAN MARCELO, ROLANDO DAVID, RICARDO BUCUD, PABLO SANTOS, AGRIFINA ENRIQUEZ, CONRADO ESPELETA, CATGERUBE CASTRO, CARLITO MERCADO and ALFREDO SUAREZ, Respondent.
G.R. No. 178044 : January 19, 2011 ALAIN M. DIÑO, Petitioner, v. MA. CARIDAD L. DIÑO, Respondent.
G.R. No. 177937 : January 19, 2011 ROBINSONS GALLERIA/ROBINSONS SUPERMARKET CORPORATION and/or JESS MANUEL, Petitioners, v. IRENE R. RANCHEZ, Respondent.
G.R. No. 187725 : January 19, 2011 BENJAMIN JESALVA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 187917 : January 19, 2011 METROPOLITAN BANK & TRUST COMPANY, Petitioner, v. SPOUSES EDMUNDO MIRANDA and JULIE MIRANDA, Respondents.
G.R. No. 176264 : January 10, 2011 PEOPLE OF THE PHILIPPINES, APPELLEE, VS. TERESITA "TESSIE" LAOGO, APPELLANT.
A.M. OCA IPI No. 08-127-CA-J : January 11, 2011 RE: LETTER-COMPLAINT OF ATTY. ARIEL SAMSON C. CAYETUNA, ET AL., ALL EMPLOYEES OF ASSOCIATE JUSTICE MICHAEL P. ELBINIAS AGAINST ASSOCIATE JUSTICE MICHAEL P. ELBINIAS, CA - MINDANAO STATION
A.M. No. 08-4-253-RTC : January 12, 2011 IN RE: REPORT ON THE JUDICIAL AUDIT CONDUCTED IN THE REGIONAL TRIAL COURT, BRANCH 45, URDANETA CITY, PANGASINAN, AND REPORT ON THE INCIDENT AT BRANCH 49, SAME COURT.
G.R. No. 178741 : January 17, 2011 ROSALINO L. MARABLE, PETITIONER, VS. MYRNA F. MARABLE, RESPONDENT.
A.M. No. RTJ-10-2255 (Formerly OCA IPI No. 10-3335-RTJ) : January 17, 2011 SPOUSES DEMOCRITO AND OLIVIA LAGO, COMPLAINANTS, UDGE GODOFREDO B. ABUL, JR., REGIONAL TRIAL COURT, BRANCH 43, GINGOOG CITY, RESPONDENT.
G. R. No. 177790 : January 17, 2011 REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. CARLOS R. VEGA, MARCOS R. VEGA, ROGELIO R. VEGA, LUBIN R. VEGA, HEIRS OF GLORIA R. VEGA, NAMELY: FRACISCO L. YAP, MA. WINONA Y. RODRIGUEZ, MA. WENDELYN V. YAP AND FRANCISCO V. YAP, JR., RESPONDENTS, ROMEA G. BUHAY-OCAMPO, FRANCISCO G. BUHAY, ARCELI G. BUHAY-RODRIGUEZ, ORLANDO G. BUHAY, SOLEDAD G. BUHAY-VASQUEZ, LOIDA G. BUHAY-SENADOSA, FLORENDO G. BUHAY, OSCAR G. BUHAY, ERLYN BUHAY-GINORGA, EVELYN BUHAY-GRANETA, AND EMILIE BUHAY-DALLAS, RESPONDENTS-INTERVENORS.
G.R. No. 191459 : January 17, 2011 BERNADETH LONDONIO AND JOAN CORCORO, PETITIONERS, VS. BIO RESEARCH, INC. AND WILSON Y. ANG, RESPONDENTS.
[A.M. No. RTJ-09-2173 (Formerly A.M. OCA IPI No. 09-3084-RTJ) : January 18, 2011] OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. JUDGE BENJAMIN P. ESTRADA, REGIONAL TRIAL COURT, BRANCH 9, MALAYBALAY CITY, BUKIDNON, AND JUDGE JOSEFINA GENTILES-BACAL, RTC, BRANCH 10, MALAYBALAY CITY, BUKIDNON, Respondents.
[A.M. No. P-03-1730 (Formerly OCA IPI No. 02-1469-P) : January 18, 2011] JUDGE PHILBERT I. ITURRALDE, MARTIN GUMARANG, VIC JUMALON, LEONARDO LUCAS, WILFREDO DEUS, CORAZON AZARRAGA AND ALICE BUENAFE, Complainants, v. OIC BRANCH CLERK OF COURT BABE SJ. RAMIREZ, CLERK VIOLETA P. FLORDELIZA AND SHERIFF IV CARLOS A. SALVADOR, Respondents.
[A.M. No. RTJ-07-2062* : January 18, 2011] IMELDA R. MARCOS, Complainant, v. JUDGE FERNANDO VIL PAMINTUAN, Respondent.
[A.M. No. RTJ-09-2198* : January 18, 2011] OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. FORMER JUDGE LEONARDO L. LEONIDA, OF THE REGIONAL TRIAL COURT BRANCH 27, STA. CRUZ, LAGUNA, Respondent
[A.M. No. P-11-2887 (Formerly A.M. No. 09-2-32-MTCRe: Report on the Financial Audit Conducted on the Books of Accounts of the Municipal Trial Court, Pantabangan, Nueva Ecija) : January 18, 2011] OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. MARISSA U. ANGELES,CLERK OF COURT II, MUNICIPAL TRIAL COURT, PANTABANGAN, NUEVA ECIJA, Respondent [A.M. NO. P-10-2880 (FORMERLY OCA IPI NO. 08-2782-P) : January 18, 2011] JUDGE ANALIE C. ALDEA-AROCENA, Complainant, v. MARISSA U. ANGELES, CLERK OF COURT II, MUNICIPAL TRIAL COURT, PANTABANGAN NUEVA ECIJA, Respondent.
[A.M. No. 07-6-14-CA : January 18, 2011] RE: ANONYMOUS LETTER RELATIVE TO THE ALLEGED CORRUPTION IN THE COURT OF APPEALS, CAGAYAN DE ORO CITY
[A.M. No. P-10-2799 : January 18, 2011] OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. VICTORIO A. DION, FORMER CLERK OF COURT, MUNICIPAL CIRCUIT TRIAL COURT, SAN FABIAN-SAN JACINTO, PANGASINAN, Respondents
[G. R. No. 175352 : January 18, 2011] DANTE V. LIBAN, REYNALDO M. BERNARDO AND SALVADOR M. VIARI, Petitioners, v. RICHARD J. GORDON, Respondent. PHILIPPINE NATIONAL RED CROSS, Intervenor
[G. R. No. 175352 : January 18, 2011] : CONCURRING OPINION - ABAD, J.: DANTE V. LIBAN, REYNALDO M. BERNARDO AND SALVADOR M. VIARI, Petitioners, v. RICHARD J. GORDON, Respondent. PHILIPPINE NATIONAL RED CROSS, Intervenor.
[G. R. No. 175352 : January 18, 2011] : DISSENTING OPINION - CARPIO, J.: DANTE V. LIBAN, REYNALDO M. BERNARDO AND SALVADOR M. VIARI, Petitioners, v. RICHARD J. GORDON, Respondent. PHILIPPINE NATIONAL RED CROSS, Intervenor.
[G.R. No. 179617 : January 19, 2011] COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ASIAN TRANSMISSION CORPORATION, Respondent.
[G.R. No. 187917 : January 19, 2011] METROPOLITAN BANK & TRUST COMPANY, Petitioner, v. SPOUSES EDMUNDO MIRANDA AND JULIE MIRANDA, Respondents.
[G.R. No. 187725 : January 19, 2011] BENJAMIN JESALVA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
[G.R. No. 173085 : January 19, 2011] PHILIPPINE VETERANS BANK, Petitioner, v. BASES CONVERSION DEVELOPMENT AUTHORITY, LAND BANK OF THE PHILIPPINES, ARMANDO SIMBILLO, CHRISTIAN MARCELO, ROLANDO DAVID, RICARDO BUCUD, PABLO SANTOS, AGRIFINA ENRIQUEZ, CONRADO ESPELETA, CATGERUBE CASTRO, CARLITO MERCADO AND ALFREDO SUAREZ, Respondents.
[A.M. No. MTJ-09-1734 [FORMERLY OCA I.P.I. NO. 07-1933-MTJ] : January 19, 2011] FLORENDA V. TOBIAS, Complainant, v. JUDGE MANUEL Q. LIMSIACO, JR., PRESIDING JUDGE, MUNICIPAL CIRCUIT TRIAL COURT, VALLADOLID-SAN ENRIQUE-PULUPANDAN, NEGROS OCCIDENTAL, Respondent.
[G.R. No. 165423 : January 19, 2011] NILO PADRE, Petitioner, v. FRUCTOSA BADILLO, FEDILA BADILLO, PRESENTACION CABALLES, EDWINA VICARIO (D) REPRESENTED BY MARY JOY VICARIO-ORBETA AND NELSON BADILLO, Respondents.
[G.R. No. 154462 : January 19, 2011] SPOUSES RUBEN AND MYRNA LEYNES, Petitioners, v. FORMER TENTH DIVISION OF THE COURT OF APPEALS, REGIONAL TRIAL COURT, BRANCH 21, BANSALAN, DAVAO DEL SUR, MUNICIPAL CIRCUIT TRIAL COURT, BRANCH 1, BANSALAN, DAVAO DEL SUR, AND SPOUSES GUALBERTO & RENE CABAHUG-SUPERALES, Respondents.
[A.M. No. RTJ-11-2267 (Formerly A.M. OCA IPI No. 03-1788-RTJ) : January 19, 2011] MANSUETA T. RUBIN, Complainant, v. JUDGE JOSE Y. AGUIRRE, JR., REGIONAL TRIAL COURT, BRANCH 55, HIMAMAYLAN, NEGROS OCCIDENTAL, Respondent.
[G.R. No. 185715 : January 19, 2011] PEOPLE OF THE PHILIPPINES, Appellee, v. ERLINDA CAPUNO Y TISON, Appellant.
[G.R. No. 177570 : January 19, 2011] PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. NELIDA DEQUINA Y DIMAPANAN, JOSELITO JUNDOC Y JAPITANA & NORA JINGABO Y CRUZ, Accused-Appellants.
[G.R. No. 183843 : January 19, 2011] GOLDEN ARCHES DEVELOPMENT CORPORATION, Petitioner, v. ST. FRANCIS SQUARE HOLDINGS, INC., Respondent.
[G.R. No. 180909 : January 19, 2011] EXXONMOBIL PETROLEUM AND CHEMICAL HOLDINGS, INC. - PHILIPPINE BRANCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
[G.R. No. 178039 : January 19, 2011] PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ERNESTO UYBOCO Y RAMOS, Defendant-Appellant.
[G.R. No. 184063 : January 24, 2011] CYNTHIA E. YAMBAO, Petitioner, v. REPUBLIC OF THE PHILIPPINES AND PATRICIO E. YAMBAO, Respondents.
[G.R. No. 176438 : January 24, 2011] PHILIPPINE DEPOSIT INSURANCE CORPORATION (PDIC), Petitioner, v. PHILIPPINE COUNTRYSIDE RURAL BANK, INC., RURAL BANK OF CARMEN (CEBU), INC., BANK OF EAST ASIA (MINGLANILLA, CEBU) INC., AND PILIPINO RURAL BANK (CEBU), INC., Respondents.
[G.R. No. 160923 : January 24, 2011] MOISES TINIO, JR. AND FRANCIS TINIO, Petitioners, v. NATIONAL POWER CORPORATION, Respondent. [G.R. NO. 161093 : January 24, 2011] NATIONAL POWER CORPORATION, Petitioner, v. MOISES TINIO, JR. AND FRANCIS TINIO, Respondent.
[G.R. No. 169942 : January 24, 2011] BARANGAY DASMARIÑAS THRU BARANGAY CAPTAIN MA. ENCARNACION R. LEGASPI, Petitioner, v.CREATIVE PLAY CORNER SCHOOL, DR. AMADO J. PIAMONTE, REGINA PIAMONTE TAMBUNTING, CELINE CONCEPCION LEBRON AND CECILE CUNA COLINA, Respondents.
[G.R. No. 172804 : January 24, 2011] GONZALO VILLANUEVA, REPRESENTED BY HIS HEIRS, Petitioner, v. SPOUSES FROILAN AND LEONILA BRANOCO, Respondents.
[G.R. No. 192280 : January 25, 2011] SERGIO G. AMORA, JR., PETITIONER, VS. COMMISSION ON ELECTIONS AND ARNIELO S. OLANDRIA, RESPONDENTS.
[A.M. No. P-07-2364 : January 25, 2011] REPORT ON THE FINANCIAL AUDIT CONDUCTED ON THE BOOKS OF ACCOUNT OF SONIA L. DY AND ATTY. GRACIANO D. CUANICO, JR., REGIONAL TRIAL COURT, CATARMAN, NORTHERN SAMAR. A.M. NO. P-11-2902 (FORMERLY OCA I.P.I. NO. 08-2790-P) VIRGILIO O. GALLANO, COMPLAINANT, VS. ATTY. GRACIANO D. CUANICO, JR., CLERK OF COURT, AND SONIA L. DY, SOCIAL WELFARE OFFICER II, BOTH FROM THE OFFICE OF THE CLERK OF COURT, REGIONAL TRIAL COURT,CATARMAN, NORTHERN SAMAR, RESPONDENTS.
[G.R. No. 167622 : January 25, 2011] GREGORIO V. TONGKO, PETITIONER, VS. THE MANUFACTURERS LIFE INSURANCE CO. (PHILS.), INC. AND RENATO A. VERGEL DE DIOS, RESPONDENTS.
[A.M. No. P-90-488 : January 25, 2011] OFFICE OF THE COURT ADMINISTRATOR COMPLAINANT, VS. JOSE M. RAMANO, DEPUTY SHERIFF, REGIONAL TRIAL COURT, BRANCH 140, MAKATI CITY, RESPONDENT.
[G.R. No. 191198 : January 26, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. NENE QUIAMANLON Y MALOG, ACCUSED-APPELLANT.
[G.R. No. 187320 : January 26, 2011] ATLANTA INDUSTRIES, INC. AND/OR ROBERT CHAN, PETITIONERS, VS. APRILITO R. SEBOLINO, KHIM V. COSTALES, ALVIN V. ALMOITE, AND JOSEPH S. SAGUN, RESPONDENTS.
[G.R. No. 186528 : January 26, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. HEMIANO DE JESUS AND RODELO MORALES, ACCUSED-APPELLANTS.
[G.R. No. 184202 : January 26, 2011] AQUINAS SCHOOL, PETITIONER, VS. CARPIO, J., CHAIRPERSON, NACHURA, PERALTA, ABAD, AND MENDOZA, JJ. SPS. JOSE INTON AND MA. VICTORIA S. INTON, ON THEIR BEHALF AND ON BEHALF OF THEIR MINOR CHILD, JOSE LUIS S. INTON, AND SR. MARGARITA YAMYAMIN, OP, RESPONDENTS.
[G.R. No. 181833 : January 26, 2011] INTERNATIONAL FREEPORT TRADERS, INC., PETITIONER, VS. DANZAS INTERCONTINENTAL, INC., RESPONDENT.
[G.R. No. 181146 : January 26, 2011] THE UNIVERSITY OF THE IMMACULATE CONCEPTION AND MO. MARIA ASSUMPTA DAVID, RVM, PETITIONERS, VS. NATIONAL LABOR RELATIONS COMMISSION AND TEODORA AXALAN, RESPONDENTS.
[G.R. No. 192237 : January 26, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. JACQUILINE PAMBID Y CORTEZ, ACCUSED-APPELLANT.
[G.R. No. 179428 : January 26, 2011] PRIMO E. CAONG, JR., ALEXANDER J. TRESQUIO, AND LORIANO D. DALUYON, PETITIONERS, VS. AVELINO REGUALOS, RESPONDENT.
[G.R. No. 159471 : January 26, 2011] ATLAS CONSOLIDATED MINING AND DEVELOPMENT CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
[G.R. No. 167459 : January 26, 2011] JOSE REYNALDO B. OCHOSA, PETITIONER, VS. BONA J. ALANO AND REPUBLIC OF THE PHILIPPINES, RESPONDENTS.
[A.M. No. P-09-2627 : January 26, 2011] REINA EDENLYNE GARCIA, COMPLAINANT, VS. ROBERT V. ALEJO, SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 142, MAKATI CITY RESPONDENT.
[A.M. No. P-10-2817 [Formerly OCA I.P.I. No.09-3089-P] : January 26, 2011] CORAZON TENORIO, REPRESENTED BY IMELDA TENORIO-ORTIZ, COMPLAINANT, VS. ALYN C. PERLAS, SHERIFF III,RESPONDENT.
[G.R. No. 185166 : January 26, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. MARK LESTER DELA ROSA Y SUELLO, ACCUSED-APPELLANT.
[G.R. No. 177685 : January 26, 2011] HEIRS OF RAMON C. GAITE, CYNTHIA GOROSTIZA GAITE AND RHOGEN BUILDERS, PETITIONERS, VS. THE PLAZA, INC. AND FGU INSURANCE CORPORATION, RESPONDENTS.
[G.R. No. 176819 : January 26, 2011] PEOPLE OF THE PHILIPPINES, Petitioner, v. ROBERT P. BALAO, JOSEPHINE C. ANGSICO, VIRGILIO V. DACALOS, AND SANDIGANBAYAN, FIRST DIVISION, Respondents.
[G.R. No. 174725 : January 26, 2011] ALEXANDER B. GATUS, Petitioner, v. SOCIAL SECURITY SYSTEM, Respondent.
[G.R. No. 172224 : January 26, 2011] OFFICE OF THE OMBUDSMAN, Petitioner, v. COURT OF APPEALS AND DINAH C. BARRIGA, Respondents.
IN RE: IN THE MATTER OF THE PETITION TO APPROVE THE WILL OF RUPERTA PALAGANAS WITH PRAYER FOR THE APPOINTMENT OF SPECIAL ADMINISTRATOR, MANUEL MIGUEL PALAGANAS AND BENJAMIN GREGORIO PALAGANAS, Petitioners, v. ERNESTO PALAGANAS, Respondent.
[G.R. No. 184091 : January 31, 2011] EDWARD GARRICK VILLENA AND PERCIVAL DOROJA, Petitioners, v. PEOPLE OF THE PHILIPPINES, NOMAR B. DEGERON, CHRISTIAN DANDAN, AND ELIZABETH BORCELIS, Respondents.
[G.R. No. 182301 : January 31, 2011] JAIME ALFEREZ, Petitioner, v. PEOPLE OF THE PHILIPPINES AND PINGPING CO, Respondents.
[G.R. No. 188847 : January 31, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. RUFINO VICENTE, JR. Y CRUZ, ACCUSED-APPELLANT.
[G.R. No. 175404 : January 31, 2011] CARGILL PHILIPPINES, INC., PETITIONER, VS. SAN FERNANDO REGALA TRADING, INC., RESPONDENT.
[G.R. Nos. 187912-14 : January 31, 2011] JOEY P. MARQUEZ, PETITIONER, VS. THE SANDIGANBAYAN 5TH DIVISION AND THE OFFICE OF THE SPECIAL PROSECUTOR, RESPONDENTS.
[G.R. No. 176287 : January 31, 2011] HOSPITAL MANAGEMENT SERVICES, INC. - MEDICAL CENTER MANILA, PETITIONER, VS. HOSPITAL MANAGEMENT SERVICES, INC. - MEDICAL CENTER MANILA EMPLOYEES ASSOCIATION-AFW AND EDNA R. DE CASTRO, RESPONDENTS.
[A.M. No. RTJ-11-2270 [FORMERLY A.M. NO. OCA IPI NO. 10-3380-RTJ] : January 31, 2011] ELADIO D. PERFECTO, COMPLAINANT, VS. JUDGE ALMA CONSUELO DESALES-ESIDERA, PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 20, CATARMAN, NORTHERN SAMAR, RESPONDENT.
[G.R. No. 185685 : January 31, 2011] OFFICE OF THE OMBUDSMAN, PETITIONER, VS. NIETO A. RACHO, RESPONDENT.
[G.R. No. 191889 : January 31, 2011] SPS. IRENEO T. FERNANDO (SUBSTITUTED BY THEIR HEIRS, RONALDO M. FERNANDO, CONCORDIA FERNANDO-JAYME, ESMERALDA M. FERNANDO, ANTONETTE M. FERNANDO-REGONDOLA, FERDINAND M. FERNANDO, AND JEAN MARIE FERNANDO-CANSANAY), AND MONSERRAT MAGSALIN FERNANDO, PETITIONERS, VS. MARCELINO T. FERNANDO, RESPONDENT. MATIAS I. FERNANDO AND PANFILO M. FERNANDO,[1] IN THEIR CAPACITY AS ADMINISTRATORS [OF THE ESTATE] OF THE LATE JULIANA T. FERNANDO, RESPONDENTS-INTERVENORS.
[G.R. No. 175473 : January 31, 2011] HILARIO P. SORIANO, PETITIONER, VS. HON. MARIA THERESA V. MENDOZA-ARCEGA, AS PRESIDING JUDGE OF BRANCH 17, REGIONAL TRIAL COURT, MALOLOS, BULACAN; AND THE PEOPLE OF THE PHILIPPINES, RESPONDENTS.
[G.R. No. 181039 : January 31, 2011] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. SEVILLANO DELOS REYES Y LANTICAN, APPELLANT.
[G.R. No. 185535 : January 31, 2011] MANILA INTERNATIONAL AIRPORT AUTHORITY, PETITIONER, VS. REYNALDO (REYMUNDO[1]) AVILA, CALIXTO AGUIRRE, AND SPS. ROLANDO AND ANGELITA QUILANG, RESPONDENTS.
[G.R. No. 180013 : January 31, 2011] DEL MONTE PHILIPPINES INC. EMPLOYEES AGRARIAN REFORM BENEFICIARIES COOPERATIVE (DEARBC), PETITIONER, VS. JESUS SANGUNAY AND SONNY LABUNOS, RESPONDENTS.
[G.R. No. 179961 : January 31, 2011] KEPCO PHILIPPINES CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
[G.R. No. 192898 : January 31, 2011] SPOUSES ALEXANDER TRINIDAD AND CECILIA TRINIDAD, PETITIONERS, VS. VICTOR ANG, RESPONDENT.
[G.R. No. 168501 : January 31, 2011] ISLRIZ TRADING/ VICTOR HUGO LU, PETITIONER, VS. EFREN CAPADA, LAURO LICUP, NORBERTO NIGOS, RONNIE ABEL, GODOFREDO MAGNAYE, ARNEL SIBERRE, EDMUNDO CAPADA, NOMERLITO MAGNAYE AND ALBERTO DELA VEGA, RESPONDENTS.
[G.R. No. 186120 : January 31, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. EVANGELINE SOBANGEE Y EDAÑO, ACCUSED-APPELLANT.
[G.R. No. 190889 : January 10, 2011] ELENITA C. FAJARDO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.
[A.M. No. RTJ-09-2189 (Formerly A.M. OCA IPI No. 08-2837-RTJ) : January 18, 2011] VICTORIANO SY,COMPLAINANT, VS. JUDGE OSCAR E. DINOPOL, REGIONAL TRIAL COURT, BRANCH 24, KORONADAL CITY, RESPONDENT. D E C I S I O N


Are "Crotch Rockets" More Dangerous Than Cruisers?
Are "Crotch Rockets" more dangerous than Cruisers? Can you mitigate the risks by choosing a different motorcycle and altering driving behaviors? Supersports, also called "Crotch Rockets," account for 10% of all motorcycle registrations. However, these are involved in 25% of fatal motorcycle accidents. The risks are high and motorcyclists can reduce their risk of injury or death by choosing the right motorcycle and changing their driving behavior so they don't need to contact motorcycle accident lawyers.
Data published by the National Highway Traffic Safety Administration (NHTSA) in 2009 showed that motorcyclists are 25 times more likely to die in an accident than occupants of passenger vehicles.
The type of motorcycle does influence accident risk. Data gathered by the Insurance Institute for Highway Safety (IIHS) shows that in 2000, 619 riders on Supersports died in motorcycle accidents. This was lower than the 976 fatalities recorded for riders of Cruisers.
However, that year there were 1.72 million Cruisers registered which equated to a fatality rate of 5.6 per 10,000. There were just under 274,000 Supersports registered which equated to a fatality rate of 22.6 per 10,000. This was a fatality rate that was nearly four times higher.
By 2005, fatalities for Cruisers rose to 1,583 as the number of registered motorcycles skyrocketed to 2.78 million. That same year, the number of fatalities for Supersports rose to 1,128 as the number or registrations rose to 501,000. In both cases, the fatality rates remained relatively unchanged from 2000.
Speed, alcohol, lack of experience, and engine size are common causes of motorcycle accident injuries and fatalities. Motorcyclists who always obey speed limits, avoid impaired driving behaviors, and steer clear of aggressive drivers are at reduced risk.
Finally, motorcyclists should always choose a motorcycle that they are comfortable handling. If the size of the engine or the size of the Supersport, Cruiser, Sport, Touring bike, etc., exceed the driver's experience, it is advisable to choose a smaller, less-powerful machine.
Brad Pistotnik Law is an attorney with motorcycle accident lawyers, attorneys, lawyers, and abogados who represent clients in Kansas, Oklahoma, Nebraska, Texas, Florida, Missouri, and Illinois following motorcycle accidents. Whether the accident occurred in Wichita, Liberal, Garden City, Richmond, Waverly, New Strawn, Burlington, Le Roy, Colony, Westphalia, Emporia, Madison, Yates Center, Toronto, Buffalo, Humboldt, Garnett, Uniontown, Osawatomie, Columbus, Jefferson City, Urich, Clinton, Tightwad, Lincoln, Cole Camp, Stover, Smithton, Wheatland, Weaubleau, Climax Springs, Macks Center, Chilhowee, Leeton, Overland Park, Shawnee, Independence, Raytown, Lee's Summit, Blue Springs, Olathe, Stilwell, Piper, West Line, Freeman, Harrisonville, East Lynne, Dayton, Austin, Archie, Adrian, Passaic, Amsterdam, Cleveland, Peculiar, Ballard, Crreighton, La Tour, Vassar, Osage City, Barclay, Miller, Admire, Allen, Wilmington, Harveyville, Carbondale, Olivet, Arvonia, Melvern, Overbrook, Oberlin, Chapman, Junction City, Abilene, Solomon, Bennington, Salina, Lost Springs, Wilsey, Herington, Hope, or elsewhere in these states, our motorcycle accident lawyers can help clients pursue claims following motorcycle accidents that cause personal injuries, wrongful deaths, or property damage.


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History of the foreign relations of the United Kingdom
Topics similar to or like History of the foreign relations of the United Kingdom
The history of the foreign relations of the United Kingdom covers British foreign policy from about 1500 to 2000. Wikipedia
France–United Kingdom relations
France–United Kingdom relations are the relations between the governments of the French Republic and the United Kingdom of Great Britain and Northern Ireland (UK). The historical ties between France and the UK, and the countries preceding them, are long and complex, including conquest, wars, and alliances at various points in history. Wikipedia
History of the United Kingdom
The history of the United Kingdom began in the early eighteenth century with the Treaty of Union and Acts of Union. The core of the United Kingdom as a unified state came into being in 1707 with the political union of the kingdoms of England and Scotland, into a new unitary state called Great Britain. Wikipedia
International relations of the Great Powers (1814–1919)
This article covers worldwide diplomacy and, more generally, the international relations of the great powers from 1814 to 1919. The international relations of minor countries are covered in their own history articles. Wikipedia
Foreign policy of the Russian Empire
The foreign policy of the Russian Empire covers Russian foreign relations from their origins in the policies of the Tsardom of Russia (until 1721) down to the end of the Russian Empire in 1917. Under the system tsarist autocracy, the Emperors/Empresses (at least theoretically) made all the main decisions in the Russian Empire, so a uniformity of policy and a forcefulness resulted during the long regimes of powerful leaders such as Peter the Great ((r. Wikipedia
United Kingdom–United States relations
United Kingdom-United States relations, also referred to as British-American relations or Anglo–American relations, encompass many complex relations ranging from two early wars to competition for world markets. Since 1940 both countries have been close military allies enjoying the Special Relationship built as wartime allies and NATO partners. Wikipedia
Principal land warfare force of the United Kingdom, a part of the British Armed Forces. , the British Army comprises 80,040 regular full-time personnel and 30,020 reserve personnel. Wikipedia
Sentences forHistory of the foreign relations of the United Kingdom
In the 1850s, the British and the French, who were allied with the Ottoman Empire, were determined not to allow this to happen.Crimean War-Wikipedia
The Heligoland–Zanzibar Treaty (Helgoland-Sansibar-Vertrag; also known as the Anglo-German Agreement of 1890) was an agreement signed on 1 July 1890 between the German Empire and Great Britain.Heligoland–Zanzibar Treaty-Wikipedia
The Midlothian campaign of 1878–80 was a series of foreign policy speeches given by William Ewart Gladstone, leader of Britain's Liberal Party.Midlothian campaign-Wikipedia
This took time to overcome, but it was achieved through foreign policy and government activity in the oil market, beginning with the Royal Commission on Fuel and Engines of 1912.HMS Spiteful (1899)-Wikipedia
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Susan Andrews
Ian Farrant
David George
Brian Griffin
Tom Hunter
Rod Morris & Heather McDonough
Jo Spence Archive
Mick Williamson
The Brady Club
Found Images
Shadows of Doubt
Spitalfields Music Festival
| 2017 | LIP Talk
Nostalgia is not enough
A talk by Susan Andrews about the East End Archive at the Cass & a tour of the exhibition from the Brady Collection in the Archive, organised by London Independent Photography.
View the exhibition and have a drink from 18.30pm
Talk and Q&A 19.00 - 20.30
VENUE: Sir John Cass School of Art, Architecture and Design
Central House, London Metropolitan University
59-63 Whitechapel High Street
London E1 7PF
(Opposite Whitechapel gallery, outside Aldgate East tube station)
Tickets: £5 online http://www.londonphotography.org.uk/LIPevents.php or at door / London Metropolitan students FREE with student card.
LIPs Talk events are being held in partnership with the Sir John Cass School of Art, Architecture and Design at London Metropolitan University. They are informal and social and open to LIP members and non-members alike, so bring your friends and share your projects! You'll leave the evening feeling inspired and with new perspectives - whether you're a photographer or not.
Susan Andrews is a Reader in Photography and the Course Leader for MA Photography at The Cass School of Art, Architecture and Design, London Metropolitan University and Project Director of the East End Photographic Archive. She has had many exhibitions of her work both in the UK and abroad. She is joint author of "Archive: Imagining the East End" and "The Japanese House: Material Culture in the Modern Home."
Brady's Girls
| 2014 | Exhibition
Photomonth East London
International photography festival
www.photomonth.org
Press Preview
Thursday 2 October 2014 5pm-6pm
Photomonth invites you to the Press Preview of
ARCHIVE: Imagining the East End and the Opening of Photomonth 2014
Press Preview 5pm-6pm
Opening Reception 6pm-8.30pm
Cass Gallery 59-63 Whitechapel High Street E1 7PF
ARCHIVE: Imagining the East End
2 October - 2 November 2014
Download (Word) Photomonth Events in the Cass Gallery
RSVP: info@alternativearts.co.uk
| 2013 | Book Launch
New Photography book from Cass East End Archive research group is published. Book launch on Thursday 23rd January from 5.30pm to 8.00pm.
Book available at the launch for £10, half proceeds to Hoxton Hall fund.
Order the book from Black Dog Publishing
| 2012 | Symposium
Negotiating The Archive -
Unit 2 The Cass
Symposium bringing together nationally and internationally significant practitioners, artists, researchers, curators and writers to discuss issues relating to archives, with particular reference to online archives.
Sue Andrews
Nick Haeffner
Professor Tom Hunter - Artist
Graham Diprose - Teacher, researcher
Mike Seaborne - Curator, practitioner, researcher
David Howells - Writer, artist
Zelda Cheatle - Photography strategist, curator
Steven Berkof - Actor, photographer
Stephan Dickers - Curator of photographs at Bishopsgate Institute
| 2011 | Symposium & Exhibition
As part of the Photomonth Festival of Photography: A symposium and photography exhibition at London Metropolitan University investigating the relationship between Alfred Hitchcock's childhood in the East End of London and his celebrated films.
The symposium, 'Shadows of Doubt', bringing together experts from the worlds of film, photography, theatre, architecture and psychoanalysis.
Speakers include the director Simon Usher, celebrated for his work at the RSC and presently working at The Globe; Dr Chris Oakley, leading psychoanalyst and author, with an interest in popular culture; Dr Nicholas Haeffner a Senior Lecturer at The Cass and author of the book 'Alfred Hitchcock', and Steven Jacobs author of 'The Wrong House: The Architecture of Alfred Hitchcock'.
Communities and Archives
25.11.09 2-6pm
The Women's Library, London Metropolitan University
25 Old Castle Street, London E1 7NT
Registration 2pm
2.30pm Dr. Jenny Harding
London Metropolitan University East End Archive Project Leader
Jenny Harding will introduce the workshop and speak about London Metropolitan University's East End Archive Project, outlining its history and context, current focus and future directions. She will focus on the work of the project team with photographer Paul Trevor in developing a digital collection of some of his images of the Brick Lane area in East London from the 1970s to the 1990s. She will discuss the current work of the team in trying to develop a collection of images of family and community in East London and begin to build an archive for the future. She will raise some of the issues we hope will be addressed during the workshop such as, how we decide on what to collect, accessibility of digital archives, why we might make a digital archive, and what makes an archive a 'community archive.
3.00pm Mike Seaborne
Photographer/Senior Curator of Photographs, Museum of London
Mike seaborne will talk about the archive held at the Museum, its function and use, including recent projects and the process of digitization. He will make particular reference to photographs of the East End, with images from the 19th Century to the 1950s.
3.30pm Professor Val Williams
Director of the University of the Arts London Research Centre for Photography and the Archive
Three Free Photographic Studios in Britain 1974- 2009. Val Williams will be looking at the work of the Greame Street Portrait Studio (1972) operated by Daniel Meadows; Archive of Hastings Free Studio (1999) run by Grace Lau in East Sussex and the WPS Free Portrait Studio (2009), opened for three days during Hastings Old Town Week by Jason Wilde. Daniel Meadows three-minute digital story The Shop on Greame St. will be shown.
4pm Tea Break in the Mezzanine
4.30pm Dr. Nayia Yiakoumaki Artist, Curator and the Archive Curator at Whitechapel Gallery. PhD thesis -Curating Archives, Archiving Curating, Goldsmiths College. Since 2001 she is co-curator of FeedBack Project and co-editor of FeedBack periodical.
This talk will concentrate on the influence of the recent Whitechapel Gallery development on the Gallery's archive in the areas of preservation, research, access in general and curatorial work which is focused primarily on archives.
5.00pm Melanie Manchot
Celebration: Group Portraiture and East End Street Parties
Celebration: Cyprus Street' is a new 35mm film project which will be premiered at the Whitechapel Gallery in January 2010. Filmed with the participation of an entire East London street, the work is based on historical photographs and screen archive material, documenting group portraits on the occasion of East End street parties across the last century in Cyprus St.
5.30pm Renée M Mussai
Autograph ABP's Archive and Research Centre for Culturally Diverse Photography
Renée Mussai has been involved with Autograph ABP since 2001, where she currently oversees the establishment of the Archive and Research Centre for Culturally Diverse Photography at Rivington Place, London, UK. She regularly lectures on photography and identity, with a focus on the politics of race and representation, gender and sexuality.
This talk will briefly introduce Autograph ABP's 20-year history in the framework of development of the Archive and Research Centre for Culturally Diverse Photography, currently in its second year and funded through the support of a four-year Heritage Lottery grant. A collection of seminal photographs exploring politics of cultural identity, diversity and representation, images in the Archive range in genre from fine art, social documentary to constructed high street studio and vernacular photography. As an online digital image bank and fully contextualised research resource, the Archive, once developed, will highlight a missing chapter in the cultural history of photography. Its dedicated public programme of education, outreach and participatory photography projects will transform the collection into a continuously growing, living archive. The Archive will open publicly in Spring 2011.
Autograph ABP – www.autograph-abp.co.uk
Established in 1988, Autograph ABP is an international photographic arts charity that addresses issues of cultural identity and human rights. It develops, exhibits and publishes the work of photographers from culturally diverse backgrounds and advocates their inclusion in all areas of exhibition, publishing, education and commerce in the visual arts.
Image: Paul Trevor
Image: Cyprus Street 1953 (anon)
Image: James Barnor / Autograph ABP
Copyright 2019 The East End Archive at The CASS
Tidy - A Free Responsive DotNetNuke Skin


I loved books like this as a kid and still love them today. I can't wait to read this one.
I love these books. I buy them for my 5 year-old granddaughter as there is so much information inside them. You can't go wrong with National Geographic. I just got her the Science one as she tells me she is going to be a scientist when she grows up, I have to encourage that! As a substitute teacher, I like to take these books with me when I teach as there is always one child who doesn't have a book and these books always satisfy every age. I think it's funny but when I say almanac, the look the kids give me is always depressing but when I show them these, it totally changes their tune. Back in the day, almanacs were boring but not anymore.
I loved National Geographic growing up and I think the kid's version would be great for my kids :) I linked up a kidlit review from Tuesday - I hope that's okay.
I think I love these books as much or more than the kids do. I always learn something!


Aside from this gold sequin number, my pleated skirt tops the list of favorite closet pieces. I purchased it last year on mega sale, and I was seriously shocked that it came from Old Navy. I had to have it, despite the fact that it was two sizes too big. It was the perfect shade of hot fuchsia pink. I wore it a few times, but stopped when the elastic around the waist started to twist and bunch up. I couldn't bear to part ways, so it hung sadly in the back of my closet. I made a mental note to have it tailored, but time passed and I just forgot about it altogether. Well I finally had it fixed last week, and it's better than brand new. I'm often lazy about getting clothes tailored, but that's something I desperately need to change. The lady I go to is a miracle worker, so there's really no excuse. It's so worth it!
Oh, and I also finally found my pair of strappy sandals. Nordstrom never fails.
I'm really lazy with tailoring too. Since I dropped two dress sizes, I have about 8 dresses I need to take for tailoring which I still haven't. I'm getting motivated seeing this post though.
So cute! I love the pleats and that color is amazing.
Pretty skirt! I love your feminine style!
Love the pink skirt and that awesome belt!
I couldn't live without my tailors - they work major magic on my clothes. Glad your skirt is as good as new, it's such a fun colour!
Glad you were able to save it- it's such a pretty piece. Love those sandals too!
Love the skirt and belt! You should link up this morning with Walking in Memphis....link on my page, you do have metallic on ;)Love those shoes and I am also guilty of not getting things tailored and buying something I really like too big just because it's the last one!
That belt is amazing - such a beautiful piece! Love the skirt too - so glad the tailoring worked out - the skirt looks so expensive and high quality - definitely worth keeping around!
Those two great skirts are so fun.
The skirt and belt are perfect together...so pretty!


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Q: Issue when updating date in db table I'm working on a codeigniter project and I'm trying to troubleshoot a sql issue. I have a query that updates a date field in my table and it's not updating it at all.
I have this table
CREATE TABLE `Customer` (
  `customer_id` int(11) unsigned NOT NULL AUTO_INCREMENT,
  `first_name` varchar(55) NOT NULL DEFAULT '',
  `last_name` varchar(55) NOT NULL DEFAULT '',
  `city` varchar(255) DEFAULT '',
  `state` char(2) DEFAULT '',
  `zip` int(5) DEFAULT NULL,
  `title` varchar(255) NOT NULL DEFAULT '',
  `image` varchar(255) DEFAULT '',
  `blurb` blob,
  `end_date` date DEFAULT NULL,
  `goal` int(11) DEFAULT NULL,
  `paypal_acct_num` int(11) DEFAULT NULL,
  `progress_bar` enum('full','half','none') DEFAULT NULL,
  `page_views` int(11) NOT NULL DEFAULT '0',
  `total_pages` int(11) NOT NULL DEFAULT '0',
  `total_conversions` int(11) NOT NULL DEFAULT '0',
  `total_given` int(11) NOT NULL DEFAULT '0',
  `conversion_percentage` int(11) NOT NULL DEFAULT '0',
  `avg_contribution` int(11) NOT NULL DEFAULT '0',
  PRIMARY KEY (`customer_id`)
) ENGINE=MyISAM AUTO_INCREMENT=15 DEFAULT CHARSET=utf8;

and when I run this query to insert data, it runs fine and sets the date to 2012-11-01
INSERT INTO `Customer` (`first_name`, `last_name`, `end_date`) VALUES ('John', 'Smith2', '2012-11-01');

Then I get the customer_id and try to run this query
UPDATE `Customer` SET `end_date` = '2012-14-01' WHERE `customer_id` = '18';

and it sets the date end_date field to 0000-00-00.
Why is it changing the end date to 0000-00-00 rather than 2012-14-01?

A: 2012-14-01 is first day of fourteenth month :)
(so its invalid date, thus casted to 0000-00-00 and Data truncated for column 'end_date' at row 1 warning was returned by mysql, which you can see by querying SHOW WARNINGS to mysql immediately after badly behaving query)
2012-01-14 is 14th of January.

A: use this:
 UPDATE `Customer` SET `end_date` = date('Y-m-d') WHERE `customer_id` = '18';

Use date function to update this field.

redpajama_set_name: RedPajamaStackExchange


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Q: UIModalTransitionStyleFlipHorizontal Vertically? Is it possible to hack the UIModalTransitionStyleFlipHorizontal to be vertical instead of horizontal?
I would normally use a CATransition to do this, but that method requires inserting the view of one UIViewController into the other one, which results in it not being released properly.
So, is it possible without adding one as a subview of another?

A: You might try using the accepted answer from: UIView vertical flip animation and presenting the modal view half way through the animation. This will require some modification of that code, but it should be possible to do.


It's that time of year; families across the country are receiving their tax refunds, and they are trying to figure out what to do with the influx of cash. While it may be tempting to splurge on a big ticket item, that isn't always the best financial move. There are plenty of other options that can benefit your financial situation. Here are 10 ways you should be using your income tax return.
Most experts agree that having three to six months of living expenses stashed away in a savings account is smart. It gives you a level of protection against the unexpected, such as a job loss or medical emergency.
However, even if you don't have that much available, something is always better than nothing. Consider using your tax return to get started, or at least save $1,000, which is enough to cover most insurance deductibles or handle a small emergency.
If you have high-interest debt, like a credit card, paying it down with your tax refund is financially wise. Not only will this help you lower your monthly bills, but it also saves you a ton in interest.
Considering the average credit card APR falls between 16.86 and 23.73 percent, depending on the kind of card, paying off balances sooner rather than later is a good idea.
However, if you don't have high-interest debt, that doesn't mean you should use your tax return to pay down balances. If you are paying more in interest than you could earn from the money, such as by investing the cash, then you should consider sending your tax return money to a creditor.
Just make sure that you check your account in advance. Some loans charge early payment penalties. If yours does, then making extra payments or paying off the loan early could result in a pretty large fee, offsetting some of the benefits In those cases, you need to do the math and make sure that you are saving enough in interest to make paying the fee seem reasonable. Otherwise, you might want to explore other options.
Even if you invest in a 401(k) through your employer, that doesn't mean socking your tax refund away in an individual retirement account (IRA) isn't a great way to use the money. Almost anyone can open one form or IRA or another, even if you contribute to a retirement plan at work.
It is important to note that the tax benefits of an IRA vary depending on the type and your modified adjusted gross income (AGI). Additionally, your annual contribution limits can also vary based on your unique circumstances.
If you have a child who will likely go to college one day, or you are considering heading back to school yourself, putting your tax refund into a 529 College Savings Plan is worth exploring. These investment accounts are designed to help financially support certain educational expenses, like college tuition.
Plus, if you or your child ultimately don't go to college, there is no penalty for withdrawing your contributions. Just keep in mind that you would need to pay taxes on any earnings you pull and may be subject to a 10 percent penalty depending on how the funds are used.
If you have your emergency fund in place, retirement squared away, and no high-interest debt, then it might be time to start investing. You can use your tax refund to open a brokerage account, allowing you to invest in stocks, mutual funds, index funds, and much more.
Investing can be a way to see your tax return grow over time. While there is some risk involved, certain approaches do limit the risk. For example, index funds are a great place to start if you are new to investing. They offer an inherent level of diversification and typically perform better than when a person tries to pick and choose stocks on their own.
If you are a homeowner, using a tax refund to update or repair your home might be the right choice for you. Some improvements can increase the value of your house while others simply make daily life more comfortable. However, if you have been putting off a major repair, that should be where you start.
Your home is a major asset with a financial value. By increasing its value and making it more enjoyable to live in, you almost can't go wrong.
Vehicles require a lot of maintenance over the years, and some of it can be costly. New tires, replacing a serpentine belt, or flushing the radiator all come with a price tag.
If you have been putting off any car maintenance because you couldn't afford it, use your tax return to handle the expense. That way, your vehicle is in the best shape possible. Plus, it could help it last longer, which saves you money in the long run.
If there is an expensive medical or dental treatment in your or your family's future, consider saving your tax return to handle the cost. That way, you can pay the bill off immediately, and you don't have to worry about finding the cash.
This is especially true if treatment will be ongoing. For example, orthodontic care can add up fast, and most people have braces for at least a handful of months, if not a couple of years. By setting your tax return aside, you know the treatment plan can go forward without any financial hardship.
There are tons of ways a professional can invest in themselves. Maybe you want to take a class to add a new skill or have your eye on a particular certification that can increase your earnings potential.
If there are options that can help you develop your skills or talents, or enhance your experience, then use your tax refund to support your growth. Then, you might be able to increase your income faster, making it a worthwhile investment.
If you have already handled everything above, then there is nothing wrong with using your tax refund on something fun. For example, you could save it for a vacation or replace a worn out television.
Just make sure that you are conscientious about your choice. If you want to purchase a new tv, look for sales and make sure you buy a quality model at a great price. That way, you don't spend any more than you have to, ensuring your tax return goes as far as possible.
Are you getting a tax refund? Do you already know how you want to use it? If so, share your thoughts in the comments below.
Are you missing out on a four-figure check each year without even knowing it? An earned income tax credit can provide a positive impact on a family's finances and go back into the economy. However, to claim the credit you need to file taxes and have the knowledge of the credit itself.
The IRS website defines an earned income tax credit (EITC) as a benefit for working people with low-to-moderate income. In many cases, the EITC reduces the overall amount you owe the IRS or provides a refund. To qualify for an EITC, you need to meet certain requirements.
First, you need to files your taxes. You must also have some type of earned income from the tax year in which you are filing. Your income must be less than $45,802 if you are single and have two children. For married couples filing jointly with two children, household income must be less than $51,492.
How Much is an EITC?
The average amount American families typically receive nationwide is currently around $2,488. Across the country last year, 25 million workers and families received $63 billion in earned income tax credits.
However, your EITC will vary depending on your income, filing status, and the number of children being claimed on your return. A married couple filing jointly this year with three or more children could receive a credit of up to $6,431.
According to The Detroit Free Press, nearly $80 million went unclaimed three years ago. This was because 26,000 households eligible for the credit in the Detriot area simply didn't file their taxes.
This is one of the reasons many people's EITC goes unclaimed. Another reason is (and this is what they found in Detriot) people just don't know about the credit and who is eligible. After the City of Detroit launched a targeted awareness campaign, $63 million more is being claimed in EITC each year.
"It was a blessing to learn about this tax credit," said Renee Perkins, a Detriot citizen. Many of the people receiving these are in need. They are single parents or low-income families. For people like Perkins, who expects to receive a tax refund of $6,000 this year, an EITC can be life-changing.
People who don't make a lot of money or don't understand the federal income tax system may not think they need to file. Typically, the rule of thumb is any single person under the age of 65 with a gross income over $12,000 must file. For married couples filing jointly, the threshold is a bit higher ($24,000).
This is a bit higher than previous years, meaning more people may qualify for an EITC. Last year, the amounts were $10,400, and $20,800. Even if you don't have to file taxes, filing can actually help you get more money.
Additionally, if you haven't filed and believe you may be entitled to EITC from previous years, you can amend your returns for up to three years. If you believe you may have missed out on an earned income tax credit in the past, you may want to consider cashing in on them before you lose it.
It is crazy to think thousands of families are passing up cash that could positively impact their finances. If you aren't quite sure whether or not you qualify or have any tax questions, all families and individuals with an income under $55,000 may be eligible for the Accounting Aid Society's free full-service tax help. This agency will help you file your federal, state, and local returns and will help ensure you receive any tax credits and benefits.
Readers, how many of you look forward to this tax credit?


text:
HomeReviews2020s Album ReviewsPhoebe Bridgers
Indie singer-songwriter Phoebe Bridgers was born in Los Angeles and studied vocal jazz at the Los Angeles County High School for the Arts. Bridgers grew up with parents who were involved in the entertainment industry – her mother encouraged her to busk and took her to the farmers market to busk.
After opening for Julien Baker's 2016 East Coast tour, Bridgers released her debut album Stranger in the Alps in 2017, to widespread critical acclaim. Bridgers followed Stranger in the Alps with two collaborative projects – a record as Boygenius with Baker and Lucy Dacus, then a duo with Conor Oberst as Better Oblivion Community Center.
The impact of Bridgers' music often comes from juxtaposing her dulcet voice with extremely depressing lyrics. She's often compared to Elliott Smith, and she's also acknowledged the influence of 1970s artists like Joni Mitchell, Jackson Browne, and Tom Waits.
Phoebe Bridgers Album Reviews
Stranger in the Alps | Boygenius (EP) | Better Oblivion Community Center | Punisher
Stranger in the Alps
2017, 9.5/10
Stranger in the Alps is an astonishingly assured debut from Bridgers – expressing angst while retaining her poise. Tony Berg and Ethan Gruska produce and provide much of the instrumentation, and they do a great job of providing enough variation to keep the record moving without overwhelming Bridgers' pristine vocals – Stranger in the Alps ranges from sparse meditations to full band arrangements like 'Motion Sickness'. Guests include vocals from Conor Oberst and John Doe, while the album title is taken from The Big Lebowski. Phoebe Bridgers had earlier made the Killer EP with Ryan Adams, and two of its three songs are used again here.
Adams is also the subject of one of the record's key tracks – 'Motion Sickness' presents a nuanced dialogue about Bridgers' relationship with Adams, opening with the line "I hate you for what you did/And I miss you like a little kid." Bridgers is able to deliver a depressed lyric with a musically gorgeous arrangement on 'Funeral', while 'Scott Street' has a beautiful chord sequence. The ominous, piano-led 'Georgia' is a great change of pace, while the record closes with a cover, Bridgers' take on Mark Kozelek's 'You Missed My Heart'.
Stranger in the Alps is such a strong debut album that Bridgers could well enjoy a successful career without ever bettering it.
Boygenius
Female artists Lucy Dacus, Julien Baker, and Phoebe Bridgers had never all been in the same room together when they decided to form a band. The three are all at a similar career stage, but have different approaches to indie; Dacus is more rock-oriented, Baker specialises in emotional slow-core, and Bridgers plays poised folk-rock. With three distinct personalities, they sound full of vitality when they sing in tandem. The three named their project boygenius after a type of self-confident male they'd all encountered in the music business.
boygenius is a six song EP; each of the writers bought in a completed song. The opening rocker 'Bite The Hand' is from Dacus, 'Me & My Dog' is from Bridgers, while 'Stay Down' is one of my favourite Baker tunes. Additionally, the three worked on each other's incomplete ideas, enjoying the mutually supportive environment.
It's difficult for an EP to make the same impression as an album, but these songs are strong, and it's a great taster for three talented writers.
Better Oblivion Community Center – Better Oblivion Community Center
Unusually for a solo artist, Phoebe Bridgers has followed up her acclaimed 2017 album Stranger in the Alps with two collaborative efforts. The second was 2019's Better Oblivion Community Center with Conor Oberst. It's an odd combination – a collaboration between a bright young talent and a veteran best known for his albums as Bright Eyes in the early 2000s. You'd expect a tossed-off fun record from such a pairing, saving their best material for solo records, but instead Better Oblivion Community Center is a delight. The pair sing beautifully together, and the songs they've written together fulfill the cover's promise of "ten captivating stories". My favourite story is about the dead friend who used to sing "que sera sera" with a straight face.
Musically, Better Oblivion Community Center is so very much an indie record that it could be used to define the genre in a college course – it has the idiosyncratic singing (Bridgers is fine, but Oberst's voice has more than a hint of bray), the low-key instrumentation, and the cryptic lyrics. First single 'Dylan Thomas' is a good snapshot of the duo's sound – Thomas is mentioned in passing, but the harmonies are gorgeous. The duo's foray into synth-pop in 'Exception to the Rule' isn't as satisfying as their other songs, but still works.
Better Oblivion Community Center is surprisingly enjoyable – two artists giving their best to a satisfying collaboration.
2020, 8/10
After a couple of collaborative efforts, Bridgers is back as a solo artist for Punisher, although Davis, Baker, and Oberst all contribute vocals. Where A Stranger in the Alps was emotional and acoustic, Punisher pushes Bridgers into different territory, more eclectic and more electronic. These songs are subtler than before, but while I prefer Bridger's crystalline voice in an acoustic setting, it does a great job of expanding her sonic palette.
The stream-of-consciousness lyrics recalls the songwriting confidence of peak-era Neil Young or Bob Dylan. Seemingly disconnected images paopulate these tracks. Most infamous is 'Moon Song' with its line "We hate Tears in Heaven/But it's sad that his baby died" – which has upset the Eric Clapton fans paying attention.
Lead single 'Kyoto' was originally one of the gentlest songs on the record, but Bridger's producer persuaded her to turn it into an upbeat number with horns and an insistent beat. Where Stranger sounded warm and welcoming, Punisher is often cold and unsettling, although the opening ramble of 'DVD Menu/Garden Song' and the countrified 'Graceland Too' will both probably satisfy Strangers fans.
While I don't enjoy Punisher as much as Stranger – it certainly takes longer to enjoy – Bridgers seems destined to be a major artist who'll be round for the long haul, and Punisher is a fascinating record that deepens her artistry.
Best Phoebe Bridgers Songs
Scott Street
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Chaz Bono is a musician, author, and actor who grabbed public attention when he came out as a member of the LGBT community in 1995 in the magazine, The Advocate. In the magazine to encouraged teens that were experiencing what he had to be honest with themselves. He furthered his activism by forming the Gay and Lesbian Alliance Against Defamation (GLAAD) that was created to combat abuse of members of the LGBT community. Through 2008 to 2010, Bono documented his transition from female to male called Becoming Chaz, which showed how the transition process worked and what the mental strain that people in his position go through in order to feel like themselves. Currently not much is known about what Bono is doing, but he has been praised by the LGBT community for his work and for being so open about his journey.
Lillian D. Wald
March 10, 1867 to September 4, 1940
Lillian D. Wald was a nurse, humanitarian, suffragette, and a founding member of the National Association for the Advancement of Colored People (NAACP). Ms. Wald spent much of her professional life aiding those of a lower economic class with issues related to health and sanitation. In 1893, with Mary Brewster, Wald set up the Visiting Nurses Service, an organization that would have three-thousand club members and a hundred trained nurses by 1915. Through her efforts New York would set up the first Public Health system. Her work for the foundation of the NAACP included medical work and granting all races a chance for better sanitary conditions.
Shirin Nashat
March 26, 1957 to Present
Shirin Nashat is an Iranian photographer who uses her art to highlight the strength of women living in traditional Muslim societies. While gaining her higher education in the United States she was away from Iran during its revolution of 1979 and has been an active member of the resistance against the current regime. Her ideologies developed after returning to Iran in 1990 and found that women in the nation had been reduced to lower class citizens by the ruling elite, which sparked her interest in photographing women. By doing so her work has appeared in many prominent museums from Amsterdam to New York City. Granting her more public acclaim and more supporters for her cause against gender discrimination in her homeland.
Helvin Manhotra link
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Museum of Social Justice
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Four Christians in Burkina Faso killed for wearing crosses
By Lyndsey KohSeptember 3, 2019
Burkina Faso (MNN) — Burkina Faso is quickly going from a peaceful farming nation in West Africa to an extremist breeding ground.
Attacks by Islamic State and al Qaeda militants in Burkina Faso have quadrupled since 2017. Over 70,000 people have fled their homes this year.
Recently, gunmen in northern Burkina Faso surrounded a group of people outside, found four Christians wearing crosses, and executed them.
Greg Musselman with The Voice of the Martyrs Canada says this sudden rise of extremism in the West African country, while not unprecedented, is rather surprising.
"It's not been on our radar in terms of the Voice of the Martyrs and ministries that work with persecuted Christians. So there has been some surprise I guess in some ways that this generally peaceful nation where Christians, Muslims, religious people, and those that maybe don't believe all get along pretty well.
"It's just been the quick acceleration, especially now directly attacking Christians, looking for religious symbols as they go into the communities and attacking churches and really trying to bring division between the Muslims and Christians and it's kind of that 'divide and conquer' mentality."
The roots of extremism in Burkina Faso can be traced back, in part, to the fall of Libya in 2011. Militants started to trickle into neighboring countries like Mali and eventually Burkina Faso, bringing their weapons and violence with them.
While the rest of the world was focused on a surging extremist movement in East and Central Africa, the seeds of militant Islam in West Africa were being quietly sown.
"I think we weren't watching and then all of a sudden, we see…in a year that the violence against Christians has quadrupled. Then as they're starting to investigate, they're finding it's a lot of homegrown terrorists who have received training in places like Afghanistan," Musselman says.
So far, the majority of Burkinabe people killed by extremists were Muslim.
(Photo courtesy of Voice of the Martyrs Australia)
"It's not that they were so much targeting Christians at the beginning," Musselman explains. "They're targeting anybody that gets in their way. But as they move into these places, they start to identify the Christians, where the churches are, people wearing any kind of jewelry like a cross where they can identify them as Christian, then they directly attack them."
For believers who want to help, Musselman says you can advocate by asking your government representatives what is being done to protect persecuted Christians in Burkina Faso.
"Church leaders are coming out and saying, 'We need help and if something doesn't happen, Christians will be driven out or at least going into hiding and the Church will have less of an impact in that part of West Africa.'"
Musselman says VOM Canada will likely strengthen connections with Church leaders in Burkina Faso in light of the persecution spike.
"Often it's in these difficult situations where people tend to be more open to Jesus. But…Christians that have lived in peaceful environments and then this happens, they don't really have a grit to [endure] that kind of persecution."
Children in Burkina Faso.
He emphasizes, "We need to be praying that they will have wisdom…and that this divide that the Islamists are trying to put between peaceful, moderate Muslims and Christians would not fester."
Click here to support ministry to the persecuted Church through VOM Canada!
Header photo courtesy of Prayercast.
burkina fasoburkinabechristianscrossesextremismextremistsgreg musselmanislamlibyamalimilitantsmuslimpersecuted churchpersecutionthe voice of the martyrs canadavom canada
About Burkina Faso
Primary Language: French
Primary Religion: Islam
More News About Burkina Faso
Info About Burkina Faso
Voice of the Martyrs, Canada
Alt Phone: 1-888-29-VOICE
Streetsville, ON
L5M 2C1
Pray for Christians in Burkina Faso to have wisdom and strength amidst rising persecution.
Ask God to open doors for ministries to support the persecuted Church in Burkina Faso.
Bethlehem Bible College needs volunteer ESL teachers
Tightening restrictions on Chinese Christians were already on the books


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The invention of the piano is credited to Bartolomeo Cristofori. He came from Padua, Italy and was already making harpsichords at the time of his invention.
The piano is one of the most loved musical instruments worldwide.
The piano is a popular stringed instrument which is played on a keyboard with the strings being struck by hammers. The piano is one of the most identifiable musical instruments and has been the primary music instrument used by world-famous music composers like Mozart, Beethoven, and Haydn to create musical masterpieces. The piano was also an important factor in the development of popular music genres such as blues, rock, jazz, classical music, and folk music among others.
The piano gets its name from Italian term "gravecembalo col piano e forte" or the "fortepiano" which was the name given to the musical instrument in the early 18th century when it was invented. Bartolomeo di Francesco Cristofori is credited with the invention of the piano which was modelled after other existing keyboard stringed instruments such as the harpsichord and the clavichord.
Little is known of Bartolomeo di Francesco Cristofori's childhood with the limited information available being from an interview the inventor gave to the 18th-century Italian writer, Scipione Maffei. Bartolomeo di Francesco Cristofori is believed to have been born on May 4, 1655, in Padua, Italy. In his youth, Bartolomeo became a renowned harpsichord maker in Padua, a skill which brought him much popularity in the region. Word of Bartolomeo's impressive harpsichord-making skills reached Prince Ferdinando de Medici, the heir of the grand duke of Tuscany, Cosimo III. The Prince was himself a fan of harpsichords and spinets and owned about 40 of them but his technician of the musical instruments had just passed away. So, in 1688 while traveling back from Venice, Prince Ferdinando passed through Padua where he met Bartolomeo who he recruited to replace the deceased technician. In May 1688, Bartolomeo (then aged 33 years) moved from his hometown of Padua and relocated to Florence where he was given a house complete with equipment and utensils.
The Prince had a liking of Bartolomeo and granted him the freedom to come up with his own inventions while managing the existing instruments. A record of inventory of the Grand Duke's music instruments done in 1700 has one peculiar entry labeled "arpicembalo che fail piano e li forte" (translated as "harpsichord that can play quietly and loudly"), which was one of Bartolomeo's earliest inventions and a precursor to the invention of the piano. Bartolomeo further improved on the designs and in 1709 invented what he called the "gravecembalo col piano e forte" (the "clavichord with soft and loud"), which was then shortened to pianoforte, the first piano in history. This invention was later featured in Scipione Maffei's 1711 publication "Giornale dei Letterati d'Italia". Bartolomeo made about 20 more pianos between 1709 and 1726 but his invention was not an instant hit with users terming it as "difficult to use".
Bartolomeo continued to work on his invention, making improvements on its features and in his later years was assisted by Giovanni Ferrini. Cristofori died on January 27, 1731, aged 75 years. The invention of the pianoforte was eclipsed by the rise of opera music and hence the use of the piano was largely obscured in Italy. Only three pianos originally built by Bartolomeo exist today, all of which are preserved in museums.


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