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guest post: autumn sewing with skirt as top

I’m so pleased to introduce you to Kristin, of Skirt as Top, who is guest posting for us today! Kristin is the creative genius behind some of my favorite Oliver + S outfits in the Flickr group, like the Steve Zisou and Fantastic Mr. Fox. She has impeccable taste in fabric and an enviable eye for detail.

My Favorite Costumes

Kristin started sewing in 2009, when her daughter was a toddler.  As she shopped for clothes for her to wear, she quickly discovered her taste was very specific, and she wasn’t finding what she wanted in stores (affordably, at least).  When they were growing up, Kristin’s mom had sewn lots of clothes for Kristin and her sisters, so Kristin had learned enough about sewing that it wasn’t totally unfamiliar, but she still had a lot of learning to do.  She asked for a sewing machine as a Mother’s Day gift from her husband, and started to search online for ways to learn sewing.  She was so new to it, though, she didn’t want to invest a lot of money in patterns right away.  The first pattern she discovered and sewed was the free Lazy Days Skirt.  Her first pattern with pieces was the free Popover Sundress.  She’s now sewed with several different Oliver + S patterns.

Kristin’s daughter is now 4 1/2, and her son is nearly 2.  She works at an office job four days a week, sewing and blogging mostly when her kids are asleep (they’re good sleepers).  She makes time for sewing and blogging because it’s a rewarding craft and one she feels very passionate about.  She has been blogging at Skirt as Top since March 2011.

Hello, I’m Kristin and I’m beyond excited to be here posting on the Oliver + S blog today!  When Liesl asked me to do a guest post, I had a few ideas swirling through my head of what I might want to talk about, but after seeing all the inspiration pop up during Elsie Marley’s Fall Kids Clothes Week Challenge last week, I knew I needed to post about the Oliver + S patterns that say “fall” to me!

I’ve rounded up a bunch of my past projects and mixed in some favorites from the Flickr group, too.  Check them out and please let us know in the comments if you have any other favorite fall patterns or ideas to take more summery Oliver + S patterns into fall!

First up, by using sweatshirt material, fleece, or wool, the Sailboat Top and Field Trip Raglan Shirt are suddenly great cozy sweaters, perfect for layering!  Might want to size up to account for a shirt underneath.  I love to use my husband’s old sweaters for these and add details like bright topstitching, elbow patches, or appliqué to give them a special touch.

elbow patch sailboat top | neon dinosweaterstriped sailboat top

Another way to use material choice to convert a “not so fallish” pattern is by using corduroy!  Add a few inches to the Sailboat Pants to make them full length (or make Sandbox Pants), and even summery patterns like the Popover Sundress, Swingset Skirt, and Birthday Party Dress look great in corduroy.  Layer the sleeveless dresses over a long sleeve tee and pair them with tights, and your little gal is set to go for fall.

sailboat cords | popover jumper | swing set skirt by probably actually | christmas party dress

Or maybe experiment with material like flannel, chambray, velveteen, or denim to expand beyond quilting cotton and add that extra texture that makes fall clothes cozy.  Mittens from Little Things to Sew are less wintery when made in wool or flannel, and the Sunday Brunch Jacket looks great in velveteen.  A denim Music Box Jumper and chambray Jumprope Dress are wonderful with bright accent colors.

car mittens by 190.arch | sunday brunch jacket | music box jumper by queen of the flies | jumprope dress by probably actually

And finally, just by using color you can take pretty much any garment into fall.  This could be a great solution if you live in a warmer climate and can’t bust out the velveteen without your kids roasting, but you still want to get into the spirit of the season.  Green, orange, mustard, persimmon, gray, blue, cream, plum…all are lovely.  Think gray skies and changing leaves.  The Secret Agent TrenchCroquet DressField Trip Raglan Tee and Cargo Pants, and Bedtime Story Pajamas are great patterns to use to experiment with color.

secret agent trench by stitched together | croquet dress by five and counting | raglan t and field trip pants by mcholley1 | bedtime story pajamas

I hope you’ve enjoyed this little roundup of ideas for fall!  I really loved browsing back through my archives to see what jumped out at me, and the Flickr group is a constant source of inspiration (even just popping back into it as I’ve finished writing this post, I see a bunch more beautiful fall garments I wish I could include!!).

Thanks so much for having me, Liesl.  Happy sewing, everyone!

Rachel said...

so happy to see you here Kristin :)

Elizabeth Vancura said...

LOVE the corduroy inspiration – thank you!! Have the Family Reunion dress all ready cut out in needle cord ready to sew – and had been wondering how the Birthday Party dress would look – now I know – gorgeous! Beautiful pieces, thanks for sharing! x

Ash P said...

I had no idea that all of those were from Oliver + S patterns! It’s really great to see all your creations and suggestions. Excellent post!!!!

Emily said...

Cool ideas/examples. I’m hoping to make the Family Reunion dress in a deep purple corduroy and try out a ruched panel like Katy of No Big Dill.

gail said...

such fun to see kristin posting here, and i love the fall round ups! they really highlight how versatile all these patterns are!

anna said...

awesome round up Kristin! :)

Cirque Du Bebe said...

And she’s hit the big time! Congrats Kristin, such a talent.

Cindy said...

Great Round Up, Kristin! I need to dig out all my O+S patterns and start planning a fall/winter wardrobe.;)

Vanessa@DesignsBySessa said...

Yay!!! So glad to see Kristin here! She’s got such great talent and always put together the most amazing things! You go girl!

Caila said...

Great post, Kristin! So fun to see you posting here! :)

Cherie said...

I think Kristin may have been the one who really turned me on to O+S patterns (her and Gail from probably actually) so it’s only fitting that she posted here – she’s like a walking ad for you guys!! Anyways, love this post and all the amazing creations she’s made with your brilliant patterns. I definitely have more than a few of these on my to do list!

Melanie said...

Great roundup! I’m flattered to be included. And I absolutely adore the AMH velveteen Sunday Brunch jacket. It’s one of my very favorites.

kristin said...

Oh thank you so much, ladies!! *blushes*

This was a really fun post to write, but so hard to narrow down the photos!!! That flickr group is insanely good.

Diana said...

Oh, such a lovely post with great inspirations for this fall!
Everything here is my favorite : )

Thank you for having my little car mittens here!

kat said...

Oh Kristin! What a dream! You do make the best looking Oliver + S creations around! Much love!!!

luvinthemommyhood said...

Yay Kristin!!!! Great post!

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I've answered these questions too many times so here's the definitive FAQ. (Last updated in 2001, though afaik the answers have not changed much as of 2007.)

Short answer: how to set the color of a widget

In GTK+ 1.2:

  GtkRcStyle *rc_style;
  GdkColor color;

  /* There are two good ways to fill in a color */

  /* 1) Initialize r/g/b components, they are 16-bit values */
  color.red = 65535;
  color.green = 0;
  color.blue = 0;

  /* 2) Parse a color string; an HTML color spec such as "#FF0000"
   * is allowed here too
  gdk_color_parse ("red", &color);

  /* After filling in your GdkColor, create a GtkRcStyle */

  rc_style = gtk_rc_style_new ();

  /* Set foreground (fg) color in normal state to red */
  rc_style->fg[GTK_STATE_NORMAL] = color;

  /* Indicate which colors the GtkRcStyle will affect;
   * unflagged colors will follow the theme
  rc_style->color_flags[GTK_STATE_NORMAL] |= GTK_RC_FG;

  gtk_widget_modify_style (widget, rc_style);

  gtk_rc_style_unref (rc_style);

In GTK+ 2.0:

  GdkColor color;

  gdk_color_parse ("red", &color);

  gtk_widget_modify_fg (widget, GTK_STATE_NORMAL, &color);

There's at least one other good way to set the color of a widget, which is to use a resource file; read on. If you have problems, look at the FAQs below.

<lecture> Because colors in GTK+ represent a theme the user has chosen, you should never set colors purely for aesthetic reasons. If users don't like GTK+ gray, they can change it themselves to their favorite shade of orange. </lecture>

People often want to set the color of a GTK+ widget. It isn't quite that simple; widgets have a number of colors. There's the color for the foreground, for the background, for the selection, when the widget is prelighted, and so on.

These colors come from the currently-active theme. Themes are prepackaged bundles of appearance settings chosen by the user. In a GTK+ program, the current theme is represented by an object called the "style." Each widget has a style, stored in widget->style. A group of widgets may share the same style; styles may change while the program is running, if the user changes themes.

Themes are implemented as rc files. That is, themes are resource files containing descriptions of widget styles including colors; when parsed, such a description is stored in a GtkRcStyle object. One or more GtkRcStyle objects can apply to a given widget. When the theme changes, or when GTK+ starts up, resource files are parsed, and a GtkStyle will be derived from a widget's list of GtkRcStyle and stored in widget->style. This will determine the widget's colors.

How can I set the color from a resource file?

Step one is to set the name of the widget you want to affect. For example:

  gtk_widget_set_name (widget, "myapp-special-widget");

Then create an rc file with contents along these lines:

style "my-special-style"
  fg[NORMAL] = { 1.0, 0, 0 }

widget "myapp-special-widget" style "my-special-style"

Then you need to arrange to parse the rc file with gtk_rc_parse() or gtk_rc_add_default_file(), which probably means you need to arrange to install the rc file. But this isn't a Makefile FAQ so I won't explain how to do that.

You could also just parse the above rc file text with gtk_rc_parse_string(), to avoid having to install/parse a file.

Believe it or not, there's documentation on all this; see GTK+ 2.0 rc files docs or GTK+ 1.2 rc files docs.

Why use a resource file rather than gtk_widget_modify_style() or gtk_widget_modify_fg()?

The main reason is that users could override your chosen color with their own rc file, ~/.gtkrc (or ~/.gtkrc-2.0 for GTK+ 2.0).

What are the available colors and widget states, and what do they mean?

Briefly, the colors are:

  • text: text for entries and text widgets (although in GTK 1.2 sometimes fg gets used, this is more or less a bug and fixed in GTK 2.0).
  • base: background when using text, colored white in the default theme.
  • fg: foreground for drawing GtkLabel
  • bg: the usual background color, gray by default

The states are:

  • normal: normal state.
  • active: pressed-in or activated; e.g. buttons while the mouse button is held down.
  • prelight: color when the mouse is over an activatable widget.
  • insensitive: color when the widget is disabled (gtk_widget_set_sensitive() disables a widget).
  • selected: color when something is selected, e.g. when selecting some text to cut/copy.

These are also in the API documentation, with more details; see GTK+ 2.0 rc files docs or GTK+ 1.2 rc files docs.

Why doesn't setting the color work for me?

  • One possible reason is that the GUI element you want to affect is actually drawn with the text, base, etc. color instead of whatever color you are setting.
  • Another possible reason is that you are setting the color on the wrong widget; for example, to change the text color of a button, you need to set the color of the label inside the button, not the color of the button itself, because the label actually draws the text.
  • Yet another possible reason is that some widgets don't have backgrounds; e.g. label widgets. They merely display the background of their parent (i.e. they are transparent). So set the background on their parent; if you want to set the background of a rectangular area around a label, try placing the label in a GtkEventBox widget and setting the background on that.

Shouldn't this be easier?

Probably so, we gave it a good shot in GTK+ 2.0 with gtk_widget_modify_fg(), gtk_widget_modify_bg(), and so on replacing the pesky messing around with GtkRcStyle.

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Onboard Magazine

Now Reading:

Snowpark Rally 2011 - Mission 2

Snowpark Rally 2011 - Mission 2

Nose piercings: Strangely enough, they are never out of fashion.

Just so that you know: We’re backing this thing. So read this release, then go out and take some primo pics!

Kick-off for the second round: after loads of great pictures for the first mission of the BURN SNOWPARK RALLY 2011 in cooperation with VÖLKL were submitted, now the second mission begins. At the coolest online photo competition of the winter, every snowboarder is invited to take part. If you work with good ideas and creativity, you can win nice prizes even without having posh camera equipment. Via video messages, the Völkl team rider Chris “CK“ Kroell (AUT) send you on the second of three missions of the winter. Execute your mission at the snowpark of your choice, shoot a creative pic and upload it to www.snowparkrally.com! Originality and fun are more important than technical photo skills. Get your mission from www.snowparkrally.com now!

The first mission of the BURN SNOWPARK RALLY 2011 was closed last Monday. Since then, the judges have rifled through the wide range of creative and inspiring pictures and announced their favourites: after a tough decision, the high-carat expert jury consisting of Völkl team riders and pro photographers Lorenz Holder, Sami Tuoriniemi and Klaus Polzer voted “Indy Tailbone“ by photographer Florian Model and rider Christoph Schwarz best snowboard pic. It offered the nicest solution to the mission “natural obstacle”, the jury stated: “The picture has an extremely good image layout. The photographer solved the difficult backlight situation very well. The rider still has contours, and the light effects are done in a very stylish way.”

Winning photo Mission 1: "Indy Tailbone", Rider: Christoph Schwarz, Photographer: Florian Model

Together with the winners of the other two missions, both crews will be invited to the end-of-season Burn Snowpark Rally finals in Leogang, Austria, from April 7 to 10 2011. There, they will accomplish the winter’s last mission together with some Völkl pro riders and professional photographers. The victorious crews will join the Völkl pros at the All Inclusive Völkl Team Week 2011. Additionally, there’s a load of non-cash prizes up for grabs.

The second mission will end on February 17 2011. After that, the last mission will be proclaimed. Check the best pictures of mission #1 and get further information from www.snowparkrally.com!

Next up in News

Dragon Announces Pan-European Team


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Italian Sausage and Tomato Soup

You may have noticed I really like soup and make it quite often when the weather turns colder, it pleases on so many levels; easy to put together, produces an inviting aroma as it's simmering, budget friendly, one pot cooking, can be eaten with a spoon, or out of a mug, it tastes so good and comforting, and leftovers are most welcome the next day. It's one of my favorite meals.

My grandmother used to make a soup almost identical to this one, it's really good. I usually cut the recipe in half, and swap out the canned beans for any kind I have on hand. You can also add chopped zucchini, or other squash, etc. It's a recipe you can easily alter to your taste, for example:

This time I omitted the canned beans, pasta and spinach and added chopped fresh green beans instead.

Italian Sausage and Tomato Soup
Makes about 5 1/2 quarts; 10 to 12 servings

Notes: You can prepare soup through step 2 up to 1 day ahead, but do not bring mixture to a boil; instead, cool, cover, and chill. To reheat, lift off and discard fat; bring soup to a boil.

2 pounds hot or mild Italian sausages
3 carrots (12 oz. total), peeled and chopped
3 stalks celery, chopped (optional)

1 medium to large yellow onion, peeled and chopped
4 cloves garlic, peeled and chopped
3 quarts chicken broth
2 cans (14 1/2 oz. each) diced tomatoes
2 cans (15 oz. each) cannellini (white) beans, rinsed and drained
1 tablespoon dried basil
2 cups dried large shell-shaped pasta
4 quarts spinach leaves (about 12 oz.), rinsed
Salt and pepper
About 1 cup grated parmesan cheese

Brown sausage an 8- to 10-quart pan over high heat and stir often, breaking apart apart with a spoon, until browned and crumbly, 8 to 10 minutes. (Squeeze sausages from casings, then brown, if you're not using bulk sausage).
Spoon out and discard all but 1 tablespoon fat from pan.

Add carrots, onion, (celery if using) and garlic; stir often until onion is limp, 5 to 7 minutes. Add broth, tomatoes (including juice), beans, and basil and bring to a boil.

Add pasta, reduce heat, and simmer, covered, stirring occasionally, until pasta is just tender to bite, about 10 minutes. Skim and discard fat. Stir in spinach and cook just until it is wilted, about 30 seconds. Add salt and pepper to taste. Serve soup from the pan, or pour into a tureen.
Offer parmesan cheese to add to taste.
Recipe adapted from Sunset Magazine

I like to add a little extra garnish to most of my soups; this time I toasted some baguette slices and topped them with a small dollop of rouille. Here's my simplified version:

Quick and Easy Rouille
(The Traditional finish for Provencal Fish Stew)

1/4 cup good quality mayonnaise
1 Tablespoon roasted red peppers; from the jar (optional)
1 clove garlic, minced
good size pinch cayenne pepper

If you are using the roasted red pepper; whir all ingredients in the bowl of a small food processor until very smooth.
If you are not using the roasted red pepper simply stir ingredients together.

May be made ahead, cover and refrigerate until serving time.

I served them with Parmesan Drop Biscuits brushed with garlic butter.
A good warming meal on a chilly, foggy evening!

  1. MMm, that looks scrumptious. Maybe you've givien my the answer to my slowcooker oncerns. I shoudl simply make more soup! Love the additional of the Rouille, and sausage. That really dresses up the veggie soup nicely, so even a husband would appreciate the dish.

  2. Great looking soup. I like all the veggies. The bisquits look really light and fluffy.

  3. Thank you for the great soup recipe; your additional tips on how to vary this are helpful. Maybe I will try it with some garlic toast.

  4. I love to make soup, too. It is just perfect on chilly days. I could eat the rouille with a spoon it looks and sounds so good!

  5. love seeing xmas! is that your arched trees? you gotta share more!

  6. That looks perfect for a cold day. Looks delicious!

  7. Your tees are uniquely beaux!!!

    And the soup looks meenam too..
    I love blogland!

  8. Mari- This soup sounds great, and very similar to my other favorite Italian Sausage Soup that I got from YOU several years ago!-- the one with the northern beans, zucchini and no parmesan-- it's one of my top-five-all-time favorites! I have found my favorite sausage combo is 1 lb. hot and 1 lb. sweet- to me it's the perfect balance! Thanks for this new version to try!

Thank you for your comments, friends ~ they make my day!

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African Newspapers, 1800-1922

African Newspapers is part of the World Newspaper Archive. It will eventually provide access to more than 40 fully searchable African newspapers published between 1800 and 1922. African Newspapers features titles published in Ghana, Kenya, Lesotho, Malawi, Mozambique, Namibia, Nigeria, South Africa, Uganda, and Zimbabwe. Languages include English, German, French, Portuguese, Afrikaans, Xhosa, Sotho, and others. The current collection includes newspapers from Zimbabew, Kenya and South Africa.
Off-campus access limited to current UO students, faculty, and staff.


text:
Up and Down Wall Street

The Borrowing Surge Isn't to Splurge

The jump in consumer credit represents student loans. But will they pay off?

May 8, 2012

Can there be a simultaneous boom and bust? It seems that's what's happening in student loans now.

Amid all the attention paid to the crisis in the debts taken on by students, they're going to hock at an accelerating rate. Usually credit cycles follow a pattern of excessive, devil-may-care borrowing until there's a tipping point where the debt load becomes unsustainable and the default crisis begins.

Yet, even as student loans...


text:
Personalized Missing You Christmas Love Poem

Personalized Missing You Christmas Love Poem

So you can't be with the love of your life this Christmas. Make it up to him with this romantic poem that says just how you feel; you can add a picture once you receive it as the perfect finishing touch. More

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    Birthstone Heart Necklace

    Buy one for yourself or get one for a mom you know! and its logo are trademarks of Registry Online, Inc. © 1997-2015, Registry Online, Inc.


text:
White House maps changes for response to the next Katrina

Posted: Sunday, January 01, 2006

WASHINGTON - Before the next big hurricane's winds howl ashore, Homeland Security officials want an emergency communications network operating, emergency medical facilities treating patients and teams dispatched to search for victims at the likely ground zero.

In the wake of congressional hearings that exposed the failures of the federal response to Hurricane Katrina, the Bush administration is retooling its disaster plan to react more quickly to the next catastrophe.

Michael Brown, now the ex-chief of the Federal Emergency Management Agency, became the public face of Katrina's failure. But the administration is reviewing how other leaders also failed last August to execute a playbook approved just eight months earlier to handle such a disaster.

For example, Brown's boss - Homeland Security Secretary Michael Chertoff - did not invoke special powers in the National Response Plan that would have rushed federal aid to New Orleans when state and local officials said they were swamped.

The department rejected the authority, concluding that it should be invoked only for sudden catastrophic events that offer no time for preparation and not for slow-approaching hurricanes.

That will not happen next time, according to officials who describedsome of the changes in the administration's evolving disaster response plan.

"There has to be a way to apply federal resources when state and local resources are overwhelmed," said Joel Bagnal, a special assistant to the president for homeland security who is involved in the administration's lessons-learned review.

Chief among the changes to the original 426-page plan are several ideas for rushing federal resources to a stricken area. They include:

Dropping small military or civilian vehicles, packed with communications gear, into a disaster zone by helicopter or driving them from nearby staging areas.

Setting up portable hospitals with federal emergency medical teams to augment local facilities.

nHelping local and state police catch looters and snipers by providing federal law enforcement officers if requested.

White House spokesman Trent Duffy said the revamped National Response Plan is expected to be finalized in the coming weeks after meetings with hundreds of federal, state and government officials and individuals outside the government.

The union representative for FEMA headquarters workers worries about how well the agency will respond next time.

Those on the front lines hope to have a unified philosophy that values flexibility and quick thinking to adapt solutions to a rapidly unfolding human disaster.

Many of the changes to the response plan were provoked by the following events:

Medical teams 36 hours late

Dr. Arthur Wallace, leader of the Oklahoma 1 FEMA medical team, left its Houston staging area Aug. 28 after receiving a request from Louisiana officials to head for the Superdome.

Katrina made landfall in Louisiana just after 6 a.m. on Aug. 29, but the team did not arrive until that night. It did not receive its first patients until dawn on Aug. 30.

That was 36 hours after FEMA began reporting grave medical problems in the stadium.

Communications, command and control

U.S. military communications with Louisiana and Mississippi officials were so poor that commanders were forced to use couriers to transmit messages, said Paul McHale, the assistant defense secretary for homeland defense.

The lack of equipment was not the only problem. White House spokeswoman Dana Perino said it took 10 to 12 days before a fully staffed, multiagency field office for coordinating the response was operating at Katrina's ground zero.

Help for state and local police

The 18-member, Dallas-based Bureau of Alcohol, Tobacco and Firearms special response team had the very skills needed to cope with looters and snipers, but its members did not arrive in New Orleans until Sept. 2.

Communicating with the public

Before Katrina struck, FEMA had dispatched a sizable public affairs contingent to Louisiana. Their mission, according to the National Response Plan, was "to coordinate a message," said Jeff Karonis, a Homeland Security public affairs specialist.

But the messages to the public often were confusing, leaving vital questions unanswered. When would buses rescue people from the Superdome? When would rescuers arrive at the convention center? Was crime rampant?

Russ Knocke, the chief spokesman for the Homeland Security Department, said that on the future Homeland Security is "deeply committed to working and communicating with state and local officials."

Quicker deployment of military forces

For several days, thousands of people at the New Orleans convention center had no food, water or medical help. National Guard forces were preoccupied with rooftop rescues and lacked the manpower to feed or assist hungry refugees.

It wasn't until Friday, Sept. 2, that the National Guard was told to lead a rescue mission to the convention center.

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text:
Republicans contest bill to hand House seats to D.C., Utah

Posted: Friday, April 20, 2007

WASHINGTON - The people of the District of Columbia moved a step closer Thursday to gaining voting rights they have been denied for more than 200 years.

But the legislation passed by the House on a 241-177 vote faced a veto threat from the White House, which said it was unconstitutional.

The bill would permanently increase full House membership to 437, giving the largely Democratic half-million residents of the district a seat and adding a temporary at-large seat for Republican-leaning Utah.

The bill now goes to the Senate, where its fate is uncertain. Senate Republican leader Mitch McConnell, R-Ky., echoing the position of the Bush administration, said it was unconstitutional and he would oppose it.

"This legislation corrects a serious flaw in our democracy," said House Speaker Nancy Pelosi, D-Calif. "We will not rest until full voting representation in the House is granted to the District of Columbia."

Opponents of the legislation pointed to Article I, Section 2 of the Constitution, which says members of the House should be chosen "by the people of the several states."

"Judges and legal experts agree that since D.C. is not a state, it cannot elect members of Congress," said Rep. Lamar Smith, R-Texas, top Republican on the Judiciary Committee.

Supporters, led by the current Washington delegate to the House, Eleanor Holmes Norton, argue that the Constitution, in empowering Congress to "exercise exclusive legislation" over the federal capital, does give Congress the authority to give the district full voting rights.

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text:
Can testosterone jump-start female libido?

The People's Pharmacy

Posted: Tuesday, July 31, 2001

   Q. I'm 43, and over the past few years I have noticed that my libido has really dropped off. I used to enjoy and even initiate making love, but now I'm just not interested most of the time. I thought this problem might be due to the Prozac I was taking, but my doctor switched me to Celexa, and I haven't noticed any improvement. Would testosterone be of any help? I've heard that it can "jump-start" libido in women, but I don't know where to find it. Is it available in ointments, gels, creams or lozenges? And what side effects might it have? I'd appreciate any information you can send.

   A. Antidepressants such as Prozac, Zoloft and Paxil are notorious for interfering with sexual fulfillment. The maker of Celexa (citalopram) admits, "There are no adequately designed studies examining sexual dysfunction with citalopram treatment." Nevertheless, lowered libido and inability to achieve orgasm have been reported in women taking this drug. Testosterone has been shown to increase libido in women as well as men. Gels, creams and lozenges are available from compounding pharmacies, but the Food and Drug Administration has not approved their use by women. Side effects such as acne, deepened voice, enlarged clitoris, weight gain, increased cholesterol and facial hair are possible if doses are too high or the hormone is taken for too long.

   We are sending you our Guides to Female Sexuality, Treating Sexual Dysfunction and Antidepressant Pros and Cons for more details on testosterone and other approaches. Anyone who would like copies, please send $3 in check or money order with a long (No. 10), stamped (57 cents), self-addressed envelope to: Graedons' People's Pharmacy, No. PZX, P.O. Box 52027, Durham, NC 27717-2027. Wellbutrin (bupropion) is an antidepressant that might offer an alternative to Prozac or Celexa. Instead of dampening desire, this drug actually appears to enhance libido.

   Q. Is there any over-the-counter product that can help get rid of ear-wax buildup?

   A. A solution of 6.5 percent carbamide peroxide with glycerin is sold under several brand names, such as Auro Ear Drops, Debrox or E-R-O Ear.

   Q. My husband has had tinnitus for years. He has a constant buzz in his ears and also hears a sound he likens to a dishwasher running. The doctor says other people have this problem and doesn't think it is serious. This particular sound occurs mostly when he goes to bed or wakes during the night. If he is at work or at lunch it rarely bothers him. My husband does very little exercise and is the most stressed-out person I know. He's terrified of any symptom that could signal a terminal illness. He is focused on this ear noise, and it really has him on the ropes. Can you reassure him?

   A. A thorough tinnitus work-up would rule out any serious condition such as high blood pressure, hypothyroidism or an acoustic nerve problem. If tests come back negative, he can focus on ways to cope with this terribly annoying but not life-threatening problem. Tinnitus can be caused by many things, including drugs (too much aspirin or other over-the-counter pain relievers) and prolonged exposure to loud noises (gunshots, explosions). At bedtime, a white-noise generator or a radio playing softly might mask the sound he hears.

This article published in the Athens Banner-Herald on Tuesday, July 31, 2001.

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Butch Otter on Crime

Republican governor; previously Representative (ID-1)

$70M for secure mental health facility at state prison

More than a quarter of the inmates in our State prison system have some level of mental illness. Many can be housed safely within appropriate settings in our existing facilities. But others need higher levels of care, more treatment and more intensive intervention for their own safety and that of others. That's why I support the Department of Correction's request for permission to issue $70 million in bonds for a 579-bed secure mental health facility at the prison complex south of Boise.
Source: Idaho 2013 State of the State Address , Jan 7, 2013

Improve offender assessment to reduce inmate population

Let's talk for a minute about some of what our State government is doing to avoid wasting the people's labors. At the Department of Correction, the Parole Commission has improved offender assessment and placement and are making better use of retained-jurisdiction programs. That's saving $32 million and holding our inmate population more than 1,500 below projections.
Source: Idaho 2011 State of the State and Budget Address , Jan 10, 2011

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text:
Letter: Police tried to fine me for tyres that were perfectly legal

Josh Harris, who suffers with severe arthritis was made to stand in the cold for 45 minutes by police as they questioned him in the recent joint operation with the IWC and DWP. They then tried to fine him, saying his tyres were below the legal limit. He proved them wrong.

We always welcome a Letter to the Editor to share with our readers. This one sent to us last week by Josh Harris of Wootton, after he was pulled over by police in their joint operation with the Department for Work and Pension. Ed

I was pulled over in one of these Police ‘Spot Checks’ where they seem to be checking anything and everything about you.

I am registered disabled with quite severe arthritis even though I am only 22 years of age, I also drive a high performance sports car – I have worked for years to pay for it myself as well as insure, maintain and tax it as well as pay crazy amounts to the taxman on fuel duty!

I believe I was pulled over today because of the type of car I drive and the fact I am a younger driver, in no way is this random.

Forced to stand for 45 minutes
I was made to stand out in the cold and wet weather for almost 45 minutes while they did many checks on both myself and my car, questioning things including where I was going and for what reason – why should anyone have to disclose this information?

I was then told my tyre tread was below the legal limit, even though the car passed an MOT three weeks before.

Had the tyres tested
I called their bluff, as I had someone working in a garage within view of where I was pulled over bring a tread measure gauge over, where it was confirmed they were actually on and over in other places the legal limit and not under!

To add to this, tyres had already been purchased and were awaiting fitting on the weekend due to colder weather coming in. I’d been advised that they would probably be over the limit for the MOT this time next year – the car was in no way dangerous as the police were making out!

Thinking on my feet
The outcome of me thinking on my cold, damp feet is that they not only couldn’t get their extortionist recovery company to impound my car but also they couldn’t fine me.

I don’t feel how I was ‘randomly’ pulled over is in anyway right as well as the personal questions asked.

I had to stand out in the cold damp weather and was repeatedly expected to bend down to look at some tyres which turned out to be perfectly legal.

It was not how I was wanting to spend my afternoon!

Image: Steve Garner32 under CC BY 2.0

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Sunday, 16th December, 2012 12:24pm

ShortURL: http://wig.ht/2al0

Filed under: Letter to the Editor

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  1. prewitt parrot's comment is rated +12 Vote +1 Vote -1

    16.Dec.2012 1:35pm

    Disgraceful Josh, but given the government agenda against the disabled hardly surprising I’m appalled to admit.

    David Pugh:
    “All hard-working, honest Island taxpayers should have nothing to fear from such operations continuing to take place in order to identify the small minority of people who are abusing the benefits system.”

    • Mike's comment is rated +10 Vote +1 Vote -1

      16.Dec.2012 5:03pm

      Josh this is typical of the police when given absolute power. If you have the collar number of the officer who tried to charhe you make a complaint through the IPCC. Despite its title they are not independent but if you allow them to get away with this they may ensnare someone who is not a s capable as you in proving there innocence.

      • BRIAN's comment not rated yet. Add your vote Vote +1 Vote -1

        16.Dec.2012 5:57pm

        It is the case that those entering the public services are not of the best calibre. A chief constable admitted that many police officers entering the service were a bit thick. A similar situation arises with young ladies going into nursing where their low skill levels make it difficult to cope with the training.

        • JamesP's comment is rated +6 Vote +1 Vote -1

          17.Dec.2012 5:43pm

          “young ladies going into nursing”

          I think you will find that the academic requirements for nursing have risen considerably in recent years, to the extent that you now need a degree (or will do from next September).

          Whether this is a good thing is debatable, as it was formerly considered a vocation, and there used to be a good entry path, with training, for those who simply liked caring for people. They were often rather good at it.

          • tryme's comment not rated yet. Add your vote Vote +1 Vote -1

            17.Dec.2012 6:15pm

            Yes, & it sounds as though ‘young ladies’ will per se have ‘low skill levels’! Young women are as intelligent as anyone else, of course. But Brian probably didn’t mean it to come across like that…

          • BRIAN's comment not rated yet. Add your vote Vote +1 Vote -1

            17.Dec.2012 7:35pm

            My reference to “young ladies entering the nursing profession” is a quote from a BBC Radio 4 programme concerning nursing sisters who have undergraduates on the ward as part of their training. They cite these trainess as having poor English and numeracy skills. Rather unfortunate when attempting to write patients’ notes if illiterate, or possibly fatal not knowing the difference between 0.1ml and 1.0ml

  2. tryme's comment is rated +8 Vote +1 Vote -1

    16.Dec.2012 5:59pm

    You were fantastic Josh, even more so because you were under quite a bit of physical duress throughout.

    I think it entirely wrong for there to be random stops with no prior indication that there might be something illegal about a car. It is potentially disruptive of someone’s private life in all sorts of ways, yet often without cause, it seems.

    That’s bad enough as regards interfering with a person’s journey, but on top of that to ask intimate questions about their life? Get lost!

    I wonder if there was any linking beforehand (or after) of the car, with Josh’s status as registered disabled. A visit to a savvy solicitor might be in order. And / or to the MP….. (I can’t recall if he has spoken about this subject). Josh’s clear & articulate account of what happened is going to make quite an impresson, I should imagine….

  3. martin william wareham's comment is rated +7 Vote +1 Vote -1

    16.Dec.2012 7:09pm

    Well done Josh so glad you shared your experience with us.Jumped up pip squeak Politicians like Conservative Council leader David Pugh should reflect on their own lives before casting Judgement on others less fortunate.A very good article from Hofton County Press online. Intimidation on this scale has no place in our society.Well done Josh for standing up to the Jackboots but beware of reprisals

  4. tryme's comment is rated +7 Vote +1 Vote -1

    16.Dec.2012 8:58pm

    I agree that there could be reprisals in the form of further checks on Josh, as the authorities won’t like to have been shown up so effectively & may want to take him down a peg or two. I hope Josh does get a handy lawyer in case he needs his interests protected. Perhaps the Disability Alliance, if still in existence, or some other such organisation, can point him in the right direction.

  5. ANCIENT MATELOT's comment is rated +2 Vote +1 Vote -1

    16.Dec.2012 9:37pm

    Last week someone wrote a letter to CP alleging that only rusty vans were getting pulled over!

  6. Dennis Firth's comment is rated +10 Vote +1 Vote -1

    17.Dec.2012 9:22am

    When the DWP conduct an investigation they are bound by the same codes of practice as the police “P.A.C.E.” If you read your codes of practice properly you just might see that the manner in which the operation was conducted would probably be classed as illegal. You cannot just stop and search without reasonable grounds IE, his name, his color, his creed, his appearance or even if a person is known to have been previously convicted of carrying an unlawful article does not give a police officer the right to stop and search. Having the power to stop any person in charge of a vehicle still does not give them the power to search without good cause. If a police officer stops a person that has been seen to allegedly operate a mobile phone and it later becomes apparent that it was a calculator he was looking at or something similar, then the officer loses his power of stop and search and is not allowed to further question that person to find another reason to justify his stop & search.
    These laws were put into place to stop Discrimination in all forms. What Mr. Pugh is saying then is…
    “All hard-working, honest Island taxpayers should have nothing to fear from such operations continuing to take place in order to identify the small minority of people who are abusing the benefits system.”
    I always thought that attacks on minorities were illegal and close to racism. It’s called “Institutional Discrimination”

    Institutional discrimination

    Institutional discrimination is concerned with discrimination that has been incorporated into the structures, processes and procedures of organisations, either because of prejudice or because of failure to take into account the particular needs of different social identities.

    Three features distinguish institutional discrimination from other random individual forms of bad treatment.
    Triggered by social identity: the discrimination impacts on groups (or individuals because they are members of that group).
    Systematic – it is built into to laws, rules and regulations. For example, selection criteria for jobs or courses, laws such as the Minimum Wage, pension regularities, etc. It is reflected in organisational cultures. i.e. ‘the way we do things round here’, including the use of authority and discretion, e.g. how training opportunities are allocated, how flexibility in learning practices is authorised. It is reflected in ways of describing ‘normality’, e.g. long working hours, culture/expectations.
    Institutional discrimination results in patterns: incidents of discrimination may appear isolated or random but where institutional discrimination occurs they are part of a wider pattern of events which often may be hidden. Patterns of discrimination can often be surfaced by effective organisational information relating to social identity. For example:
    • which groups of people get promoted in an organisation?
    • which groups of people get accepted onto a training course?
    • which groups of people leave an organisation after six months of employment?

  7. I do not believe it's comment is rated +9 Vote +1 Vote -1

    17.Dec.2012 9:34am

    I am not surprised by Josh’s experience given that our island boys in blue, or rather menacing combatitive looking black nowadays, are:-

    (a) not always the sharpest knives in the constabulary drawer
    (b) operating on an island where they are largely immune from current correct political thinking
    (c) not operating in an area like Brixton, Hounslow or Sparkbrook where they might anticipate the populace turning out and telling them to “Foxtrot Oscar”
    and (d) operating in concert with other agencies and thus being all macho and bullying to demonstrate their prowess to their ‘weaker’ colleagues.

    • BRIAN's comment is rated +3 Vote +1 Vote -1

      17.Dec.2012 5:10pm

      When I attended teacher training college for Further Education, the lecturers would always illustrate a dense class by beginning with “now suppose you had a class of police cadets…”

      I was surprised at this until I started teaching practise. One day there was this almighty noise coming from a corridor. When I arrived at the scene, two police cadets were knocking hell out of each other with their colleages egging them on.

      When I retired in 2008 the college had a “public services” course for would-be police officers. The “students?” were constantly creating mahem wherever they went. We had security guards in the corrider hovering outside the classroom in case the lecturer couldn’t cope. When I left the guards were put into the class to sit with the lecturer. These morons were awful. To think they would eventually be on the streets stopping the public filled me with dread.

  8. davimel's comment is rated +8 Vote +1 Vote -1

    17.Dec.2012 11:46am

    First of all, well done Josh for defending yourself, and I hope the cold wet weather didn’t affect your arthritis too much!
    I have had issue with this ‘fad’ for setting up a virtual roadblock outside Newport FC ground for a while now. In MY opinion the Police (and associated groupies) MUST have a reason to ‘pull you’. They cannot simply do a ‘routine’ stop as these have been illegal for many years, since the Toxteth Riots when Racial profiling meant that any Black person was ‘fair game’! Perhaps our boys in blue on the Island actually think that we live in the 70’s and are exempt from all the safeguards given us over the years, but I can assure you that they are NOT.
    The use of ‘Routine stops’ could reasonably be justified in Northern Ireland a few years ago, AND for terrorism reasons today, but NOT to help out the DWP bods who enjoyed a nicely paid day out at our expense! I assume they linked the ANPR cameras to the DWP and DLA databases to ensure that only potential criminals were pulled over, ie those claiming benefits, or perhaps they used the Island version of racial profiling, or ‘anyone seen near the job centre on signing day’ so that they could nab both those too poor to maintain their cars AND those driving nice cars when they should be too poor to afford them!
    This does sum up certain Islanders opinions of ‘the great unwashed’. When a good friend of mine worked at a Cowes Boatyard he helped may others in the area with boat repairs and advice until that fatefull day that the boatyard closed.. Oh how the sympathies were dished out… for about 6 weeks when he suddenly became a benefit fraud, living the high life on tax payers money, he should be ashamed etc etc etc.. Two years on, over 60 applications, no interviews, too old, wrong skillset etc and now he has to contend with suspicious looks from police and DWP because he bought a new car 6 months before he was thrown on the scrapheap!
    It’s a sorry state of affairs when even those supposed to protect the more vulnerable in society band together in order to try and grind them down a bit more!

  9. JohnC16's comment is rated +7 Vote +1 Vote -1

    17.Dec.2012 7:32pm

    I wish the Police would concentrate on solving crime and not in persecuting innocent members of the law abiding public. Of course,us law abiding citizens are easy money for them.Cash cow innocent motorists are easy meat for them.

    • BRIAN's comment is rated +4 Vote +1 Vote -1

      17.Dec.2012 7:48pm

      I might also include an observer, living in the vicinity of The Balcony Club in Ryde. He told of disgaceful behaviour by the revellers exiting the place at 2.30am – drunk, fighting, urinating on residents’ property. A group of 8 inactive police officers were standing at a safe distance watching the proceedings.

      He implied cowardice but I could not possibly comment. Motorists going to work are probably a safer bet in this case.

  10. Don Smith's comment is rated +5 Vote +1 Vote -1

    17.Dec.2012 9:51pm

    Josh! I do so hope that you have made an official complaint.
    Sue them; there are plenty of solicitors who would take up your case on a no win no pay basis. Had they taken you to court, they [Police] would have been believed; they always are. Birds of a feather stick together.

    My wife and I still remember the 31.01.2005 – Less we forget.

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text:
117 US 415 Marshall v. Hubbard

6 S.Ct. 806

117 U.S. 415

29 L.Ed. 919

Filed March 22, 1886.

[Statement of Case from pages 416-418 intentionally omitted]

T. R. Hudd, for plaintiff in error.

J. D. Markham, for defendant in error.

We concur with the circuit court in holding that the alleged false representations of Hubbard to Marshall in reference to the quantity of pine upon the land in question could not have resulted in any injury to the latter, of which he could complain as against the former, unless, at the time the representations were made, it was understood, with Hubbard's knowledge, that Gillen and Monroe were to surrender their purchase, and that Marshall was to take their place with reference to the land and pine. Under such an arrangement, Gillen and Monroe would be released from their obligations to Hubbard, while Marshall would occupy the position of a purchaser of the land and the pine, the title remaining in the plaintiff. The evidence, however, fails to connect Hubbard with any such understanding or arrangement. The evidence shows nothing more, as between the parties to this suit, than a purchase by Marshall of certain property rights which Hubbard held, including Gillen and Monroe's obligation to him in reference to the land in question. Marshall was aware of the extent of that obligation, and took from Hubbard the writing of May 23, 1874, which recites that Hubbard had sold and assigned to him 'all his right, title, and interest in and to a certain contract executed and entered into by and between the said Stephen Hubbard, Nicholas Gillen, and Hugh Monroe, which said contract is dated twenty-third of May, 1873,' Hubbard reserving the right to enforce the covenants contained in that contract in his own interest and behalf in case of default in the payment of either of the notes executed by Marshall to him. So clearly, in our judgment, does the evidence show that this was the only contract between the parties to this suit that a verdict based upon any other view ought to have been set aside. Giving the defendant the benefit of every inference that could have been fairly drawn from the evidence, written and oral, it was insufficient to authorize a verdict in his favor. Such being the case, a peremptory instruction for the plaintiff was proper. Pleasants v. Fant, 22 Wall. 116; Montclair v. Dana, 107 U. S. 162; S. C. 2 Sup. Ct. Rep. 403; Randall v. Railroad Co., 109 U. S. 483; S. C. 3 Sup. Ct. Rep. 322; Anderson Co. Com'rs v. Beal, 113 U. S. 241; S. C. 5 Sup. Ct. Rep. 433; Baylis v. Travellers' Ins. Co., 113 U. S. 320; S. C. 5 Sup. Ct. Rep. 494.

The judgment is affirmed.


text:
273 US 380 Myers v. International Trust Co

273 U.S. 380

47 S.Ct. 372

71 L.Ed. 692

MYERS et al.

No. 122.

Argued Jan. 12 and 13, 1927.

Decided Feb. 21, 1927.

Mr. Edward F. McClennen, of Boston, Mass., for petitioners.

Mr. John R. Lazenby, of New York City, for respondent.

Mr. Justice SANFORD delivered the opinion of the Court.

This suit was brought by the International Trust Co. in a Superior Court of Massachusetts against Samuel A. Myers and Harry Meyers, partners composing the firm of S. A. & H. Myers, to hold them undividually liable upon certain notes that had been executed by the partnership, in the firm name, for a partnership obligation, and endorsed by them personally. The defense was that the individual liabilities of the defendants had been discharged by a composition in a prior proceeding in bankruptcy. The Superior Court sustained this defense, and dismissed the plaintiff's bill. On appeal the Supreme Judicial Court-without entering judgment-directed the Superior Court, by a rescript, to reverse its decree and enter a decree for the plaintiff. International Trust Co. v. Myers, 252 Mass. 94, 147 N. E. 591. The Superior Court, pursuant to the rescript, entered a decree against the defendants in the respective amounts of their individual obligations as indorsers upon the notes.1 This being, under the practice that was followed,2 the final decree in the case and not appealable, Boston, Petitioner, 223 Mass. 36, 111 N. E. 412, is to be regarded as the final decision of the highest court of the State in which a decision could be had; and the writ of certiorari was therefore properly directed to the Superior Court. See Davis v. Cohen Co., 268 U. S. 638, 639, 45 S. Ct. 633, 69 L. Ed. 1129.

The Bankruptcy Act3 provides, in so far as pertinent here, that a partnership may be adjudged a bankrupt, section 5a (Comp. St. § 9589); that a 'bankrupt-including, as defined by section 1a (Comp. St. § 9585), a person against whom an involuntary petition has been filed-'may offer, either before or after adjudication, terms of composition to his creditors,' after filing 'the schedule of his property and the list of his creditors,' section 12a, as amended (Comp. St. § 9596); that upon the confirmation of a composition the consideration shall be distributed as the judge shall direct, section 12e; and that the confirmation, 'shall discharge the bankrupt from his debts,' section 14c (Comp. St. § 9598).

The proceedings in the prior bankruptcy case, shortly stated,4 show that creditors of the firm of S. A. & H. Myers filed an involuntary petition in bankruptcy, praying that it be adjudged a bankrupt. There was no prayer that the partners be adjudged bankrupts individually. A partnership schedule, signed and sworn to by the partners, was filed, showing the partnership property and listing the partnership creditors. In this the plaintiff's notes were listed as unsecured debts of the partnership, with no statement that they were indorsed; and each of the partners stated that he had no individual debts and no individual assets that were not exempt. Thereafter, before any adjudication the partners offered terms of composition, at forty per cent., to the unsecured creditors. The consideration therefor was deposited in the court; the composition was confirmed; and the consideration distributed among the partnership creditors. The plaintiff, as a creditor of the partnership listed in the schedule, received its proportion of the consideration, which it credited on the notes before bringing the present suit.

No offer of composition was made to the creditors of the individual partners, who were not listed; no consideration was deposited for them; and none was received by the plaintiff on account of the individual obligations of the partners as indorsers on the notes.

We are not called upon to determine whether the discharge of the notes as debts of the partnership which resulted from the confirmation of the composition, carried with it the discharge of the defendants, as partners, from the liabilities on the notes as partnership debts which arose from their membership in the firm.5 The Supreme Judicial Court predicated the liabilities of the defendants solely on their personal indorsements, and the decree was based on their respective liabilities as such indorsers. And the sole question here presented is whether the composition discharged them, as individuals, from the obligations arising by reason of their indorsements.

This question must be answered in the light of the principle stated by the Supreme Judicial Court, that a 'composition partakes of the nature of a contract.' It is settled by the decisions of this court in Cumberland Glass Co. v. De Witt, 237 U. S. 447, 453, 454, 35 S. Ct. 636, 59 L. Ed. 1042, and Nassau Works v. Brightwood Co., 265 U. S. 269, 271, 273, 274, 44 S. Ct. 506, 68 L. Ed. 1013, that a composition is 'a settlement of the bankrupt with his creditors'-in a measure superseding and outside of the bankruptcy proceedings-which originates in a voluntary offer by the bankrupt, and results, in the main, from voluntary acceptance by his creditors; that the respective rights of the bankrupt and the creditors are fixed by the terms of the offer; and that upon the confirmation of the composition they get what they 'bargained for,' and no more. And see, In re Coe (C. C. A.) 186 F. 745, 747; In re Adler (D. C.) 103 F. 444, 446; In re Lane (D. C.) 125 F. 772, 773.

Here the partnership, being proceeded against as a distinct legal entity, Meek v. Centre County Banking Co., 268 U. S. 426, 431, 45 S. Ct. 560, 69 L. Ed. 1028, could offer terms of composition to its creditors, under section 12a, after filing a schedule of its property and a list of its creditors. It filed such a schedule and list. And-although the District Court in Massachusetts had always refused to adjudge the bankruptcy of a partnership unless the partners were also adjudged bankrupts, In re Forbes (D. C.) 128 F. 137, 140,6 and doubtless would have permitted the terms of composition to be offered to the creditors of the partners as well as to the creditors of the partnership-we think it clear that, read in the light of the schedule, the offer of the terms of composition was made only to the partnership creditors listed in the schedule, for whom the required consideration was deposited, and not to the creditors of the individual partners, who were not listed and for whom no consideration was deposited; in short, that the 'bargain' was made only with the partnership creditors and in respect to the partnership debts. The necessary result is that the confirmation of the composition merely discharged the partnership debts, and did not discharge the separate debts of the partners to their individual creditors, who were offered and received no consideration for such release.

That, as was said by the Supreme Judicial court, the indorsements of the notes by the defendants 'created individual obligations, separate and distinct from the firm obligations,' is clear; it being well settled in Massachusetts that a partner who indorses a firm note as an individual, incurs-in addition to the liability for the partnership debt arising from his membership in the firm-a distinct and separate liability arising by reason of his personal indorsement. Roger Williams Nat. Bank v. Hall, 160 Mass. 171, 35 N. E. 666; Faneuil Hall Nat. Bank v. Meloon, 183 Mass. 66, 67, 66 N. E. 410, 97 Am. St. Rep. 416; Fourth Nat. Bank v. Mead, 216 Mass. 521, 523, 104 N. E. 377, 52 L. R. A. (N. S.) 225. As was said in the Meloon Case, the defendants 'were none the less indorsers and none the less liable as such because they were also liable as members of the firm which made the note.' And see Robinson v. Seaboard Nat. Bank (C. C. A.) 247 F. 1007, 1008, 10 A. L. R. 842, Matter of Peck, 206 N. Y. 55, 60, 90 N. E. 258, 41 L. R. A. (N. S.) 1223, Ann. Cas. 1914A, 798, and Wilder v. Keeler, 3 Paige (N. Y.) 167, 176.

It also results, from the very nature of a composition, that where the terms offered and accepted go merely to the discharge of the maker of a note, its confirmation does not release an indorser from his separate liability for which no 'bargain' was made. See Easton Furn. Mfg. Co. v. Caminez, 146 App. Div. 436, 438, 131 N. Y. S. 157, Silverman v. Rubenstein (Sup.) 162 N. Y. S. 733, 735, Bromberg v. Self, 16 Ala. App. 627, 628, 80 So. 631, and Guild v. Butler, 122 Mass. 498, 500, 23 Am. Rep. 378.

Nor do we think that the effect of the composition of the partnership debts was enlarged so as to include the discharge of the defendants from their personal liabilities as indorsers, by the fact that the plaintiff was scheduled as a partnership creditor and received, as such, its proportion of the consideration deposited. The Supreme Judicial Court rightly said that the plaintiff was a party to the composition 'only to the extent in which its claim against the partnership was concerned; it was not recognized as an individual creditor; no offer was made to it as the holder of a claim against the individuals. In this respect it was a stranger to the offer; it stood as any other individual creditor whose demand was not listed, to whom no offer of compromise was made and who entered into no bargain with the defendants.'

We conclude that the composition did not discharge the defendants from their individual and personal obligations as indorsers upon the notes. And the decree, which merely enforced their liabilities as such indorsers, must therefore be

These amounts differed, as one note was indorsed by only one of the defendants.

Gen. Laws 1921, c. 211.

30 Stat. 544, c. 541 (Comp. St. § 9585 et seq.).

These are set out at length in the opinion of the Supreme Judicial Court, supra.

See In re Coe (C. C. A.) 183 F. 745, 747, Abbott v. Anderson, 265 Ill. 285, 291, 106 N. E. 782, L. R. A. 1915F, 668, Ann. Cas. 1916A, 741, and Curlee Clothing Co. v. Hamm, 160 Ark. 483, 486, 254 S. W. 818. And compare, as to the effect of a discharge granted a partnership under section 14: Francis v. McNeal, 228 U. S. 695, 701, 31 S. Ct. 701, 57 L. Ed. 1029, L. R. A. 1915E, 706; In re Bertenshaw (C. C. A.) 157 F. 363, 369, 17 L. R. A. (N. S.) 886, 13 Ann. Cas. 986; Horner v. Hamner (C. C. A.) 249 F. 134, 140, L. R. A. 1918E, 465; Armstrong v. Norris (C. C. A.) 247 F. 253, 255; and In re Neyland & M'Keithen (D. C.) 184 F. 144, 151.

We need not determine here whether the adjudication of the bankruptcy of a partnership involves an adjudication of the bankruptcy of the individual partners. See Francis v. McNeal, supra, 701 (31 S. Ct. 701); Liberty Nat. Bank v. Bear, 265 U. S. 365, 368, 44 S. Ct. 499, 68 L. Ed. 1057; Meek v. Centre County Banking Co., supra, 432 (45 S. Ct. 560).


text:
504 F2d 1268 United States v. A Lisowski

504 F.2d 1268

74-2 USTC P 9784

UNITED STATES of America, Plaintiff-Appellee,
Walter A. LISOWSKI, Defendant-Appellant.

No. 74-1042.

United States Court of Appeals, Seventh Circuit.

Argued June 3, 1974.
Decided Oct. 29, 1974, Rehearing Denied Nov. 21, 1974.

William A. Barnett, Charles R. Purcell, Chicago, Ill., for defendant-appellant.

James R. Thompson, U.S. Atty., Gary L. Starkman and Theodore T. Scudder, Asst. U.S. Attys., Chicago, Ill., for plaintiff-appellee.

Before CLARK, Associate Justice (Retired),* and PELL and SPRECHER, Circuit Judges.

PELL, Circuit Judge.

Defendant Walter A. Lisowski was convicted by a jury on all counts of an indictment charging him with five felony-grade offenses under the Internal Revenue Code.1

The defendant raises three issues on appeal: (1) whether the evidence was sufficient to show that the defendant's failure to report all his income was willful; (2) whether the district judge correctly charged the jury; and (3) whether the district court erred in excluding certain testimony.

* The defendant's first contention is that the evidence was insufficient to prove that he acted willfully in understating income on the tax returns involved in this case. 'Willfulness,' in criminal tax offenses, requires a showing of 'bad faith' or 'evil intent.' United States v. Bishop, 412 U.S. 346, 361, 93 S.Ct. 2008, 36 L.Ed.2d 941 (1973); United States v. Murdock, 290 U.S. 389, 398, 54 S.Ct. 223, 78 L.Ed. 381 (1933).

Considering, as we must, the evidence in the light most favorable to the Government, Glasser v. United States, 315 U.S. 60, 80, 62 S.Ct. 457, 86 L.Ed. 680 (1942), the following facts were established at the trial.

During the period in issue, the defendant operated Mid-West Screw Products (Mid-West), a company engaged in manufacturing metal products. Until September 1, 1967, the business was operated as a partnership with Lisowski and his wife as the only partners. On that date, a corporation was formed which took over the partnership assets and continued the business. The defendant, owning 51 percent of the stock, became the president of the corporation.

In the course of manufacturing finished metal parts, Mid-West generated large quantities of scrap metal. During the years in question, Mid-West sold virtually all of this scrap to D. Pollack & Sons, Inc. (Pollack), a scrap broker. When Pollack picked up the scrap, shipping tickets were prepared, recording the type of metal and the weight but not the price. Payment for the scrap was usually made a month or two after the scrap had been picked up, with the pricing done by William Pollack, president of the Pollack company, based on the market price of scrap at the time of the pick up.

According to William Pollack, the defendant, during the three-year period in question, often telephoned him and requested that payment for the scrap be made partly by check and partly in cash. The Pollack records indicated that, during the pertinent time, 48 checks were written by Pollack's bookkeeper for scrap payments to Mid-West, with 29 of these checks payable to 'Mid-West' and 19 checks payable to 'cash.'2 Of the 19 checks payable to 'cash,' 15 were prepared and dated on the same date as another check payable to 'Mid-West.' Only one check payable to 'cash' was not prepared within three days of an accompanying check to 'Mid-West.' The 19 'cash' checks ranged in amount from $848.11 to $2,070.08 and totaled over $26,000.

William Pollack testified that he himself would cash the 'cash' checks at a bank, after which he would go to the Mid-West offices. According to Mr. Pollack, he sometimes gave the 'Mid-West' check to the defendant's bookkeeper, but he always delivered the cash personally to Lisowski when the defendant was alone. Often Mr. Pollack handed the defendant simultaneously the cash and a 'Mid-West' check. A copy of the Pollack company receiving ticket always accompanied the payment to Mid-West.

Lisowski stated on some occasions, according to William Pollack, that he, Lisowski, needed the cash to entertain customers and buy tools.

The payments of cash by Pollack to Lisowski continued until 1969. At that time Mr. Pollack told the defendant that 'the I.R.S. is checking my books, and I don't want to give any more cash.' Thereafter, the Pollack company made payments to Mid-West only by checks payable to 'Mid-West.'

The books for Mid-West were kept by a bookkeeper at the Mid-West office. The evidence indicated that every 'Mid-West' check from Pollack had been recorded by the bookkeeper in the Mid-West books. The bookkeeper testified that she was unaware, however, that cash payments were received from Pollack. Such cash was not recorded in Mid-West's books.

The tax returns for Mid-West were prepared by an accounting firm. The accountants who prepared the Mid-West returns found entries in the records indicating the Pollack check payments but they found no corresponding entries for cash payments. The accountant who prepared four of the defendant's five returns asked Lisowski 'for all his outside income interests, dividends and any other income.' In response, Lisowski produced certain documents and told the accountant about certain business expenses and charitable deductions but did not mention the cash payments from Pollack. All of the tax returns in issue were signed by the defendant after they had been completed.

The defendant concedes that the evidence was sufficient to permit the finding that the returns understated the gross income and gross sales, respectively, of himself and of Mid-West, but contends that the evidence fails to show that the understatements were willful.

We find that there was more than enough evidence presented to support a finding that the defendant acted willfully. Over a two and one half year period, Lisowski expressly requested, on 19 occasions, that William Pollack make payment for scrap partially in cash. Sizable amounts of currency, ranging from $848 to $2,070, were given to the defendant on these occasions. See Sherwin v. United States, 320 F.2d 137, 141 (9th Cir. 1963), cert. denied, 375 U.S. 964, 84 S.Ct. 481, 11 L.Ed.2d 420 (1964). The transfers always took place privately between Lisowski and William Pollack. Moreover, with one exception, the cash payments were always accompanied, on the same day or soon thereafter, by a check payable to 'Mid-West.' No cash payment was ever recorded in Mid-West's books and yet every check payment was recorded, even though Lisowski often received both simultaneously. '(A) consistent pattern of not reporting large amounts of income (is) sufficient to support an inference of willfulness.' Sherwin v. United States, supra at 141. See also Spies v. United States, 317 U.S. 492, 499, 63 S.Ct. 364, 87 L.Ed. 418 (1943). Further, the reason allegedly given by the defendant3 for needing the cash (i.e., to entertain customers and to purchase tools) strains credulity in light of the amount of currency involved. See United States v. Scher, 476 F.2d 319, 324 (7th Cir. 1973). Also, the fact cannot be ignored that unreported income comes out of the highest bracket at which the taxpayer is being taxed. Unfortunately, the incentive to the dishonest person to forget reporting income increases as his income increases. Finally, we note that the practice of receiving part payment in cash came to an abrupt end when the I.R.S. began investigating Pollack.

The present case is clearly distinguishable from United States v. Pechenik, 236 F.2d 844 (3d Cir. 1956), upon which the defendant relies. In Pechenik, a corporate president was convicted of willful tax evasion on the ground that certain expenditures of the company were improperly treated, thereby decreasing the company's net income. The evidence indicated that Pechenik had supplied his bookkeeper with complete information regarding the company's income and expenditures and had left it to the bookkeeper to determine how the various expenditures should be entered on the books. The Third Circuit held that, in this situation, the evidence was insufficient to prove willfulness and reversed the conviction. In the present case, Lisowski, unlike Pechenik, did not supply his bookkeeper or his accountant with any facts concerning this particular income of the company and himself, but instead handled the transactions relating to this income in what can only be termed a clandestine manner. '(A) taxpayer cannot shift the responsibility for admitted deficiencies to the accountants who prepared his returns if the taxpayer withholds vital information from his accountants, or takes positive action designed to mislead them.' United States v. Scher, supra, 476 F.2d at 321; Bender v. Commissioner, 256 F.2d 771, 774 (7th Cir. 1958). See also Windisch v. United States, 295 F.2d 531, 532 (5th Cir. 1961).

The question of willfulness was a matter for the jury to decide. Considering the record as a whole, the evidence was amply sufficient to support the jury's verdict.

The defendant next argues that the district court erred in instructing the jury. The defense, however, failed to state in court specific objections to the jury charges, as required by Rule 30, Fed.R.Crim.P. Normally, such a failure constitutes a waiver of a defendant's objection. United States v. Howard, 139 U.S.App.D.C. 347, 433 F.2d 505, 509 (1970). Lisowski contends, however, that specific objections were made during the conference on instructions and that these specific objections were not repeated in court because the district judge instructed counsel to make objections merely in a summary manner for the record. The defense explains that neither its specific objections made at the instruction conference nor the judge's statement that objections for the record should be summary in nature are in the record since the district judge who tried this case does not permit, according to the defense, the court reporter to record the conference on instructions. The Government, in its brief and in oral argument, did not deny the defendant's statement concerning what transpired. Under the circumstances, we will assume arguendo that the district court was sufficiently apprised of the objections to instructions and will not treat the objections as waived but will consider the merits of each objection.

First, Lisowski contends that the district court erred in giving an agency instruction, which the defense claims was 'strongly suggestive' of derivative liability.4 We disagree. The evidence indicated that, although Lisowski signed the tax returns, the defendant did not himself keep the books for Mid-West or prepare the tax returns in question, These tasks were performed by a bookkeeper and accountants, respectively, and the net result of their actions was the understatement of income, even though these individuals may have been innocent pawns in the process whereby Lisowski received money which was not reported for income tax purposes by him or by Mid-West to whom it was owing. Also, 'through another,' i.e., William Pollack, he arranged to receive the money. Without the cooperation of Pollack the concealment would not have been possible.

Moreover, the jury instructions, when read, as they must be, as a whole, United States v. Hamilton, 420 F.2d 1096, 1098 (7th Cir. 1970), made clear that Lisowski should not be convicted unless it was proved beyond a reasonable doubt that he willfully attempted to evade or defeat taxes. In this situation, the giving of the instruction is not reversible error. See Gariepy v. United States, 220 F.2d 252, 260 (6th Cir. 1955), cert. denied, 350 U.S. 825, 76 S.Ct. 53, 100 L.Ed. 737; Pearson v. United States, 147 F.2d 950, 952-953 (9th Cir. 1945); Paschen v. United States, 70 F.2d 491, 503 (7th Cir. 1934).

The defendant next argues that the district court erred in instructing that the Government only need prove venue by a preponderance of the evidence. Lisowski contends that the court should have required proof of venue beyond a reasonable doubt. This court, in United States v. Aldridge, 484 F.2d 655, 659 (7th Cir. 1973), has recently held that venue need only by proved by a preponderance of the evidence. We adhere to that decision and in any event, there was here ample undisputed indicia of the propriety of the venue.

Lisowski further contends that the district judge erred in refusing to instruct the jury:

'Salaries paid by a corporation to its officers, including shareholders, are deductible from the corporation's gross income in computing its taxable income. If you find from the evidence that Walter Lisowski received money from Mid-West Screw, Inc., and that such money constituted additional salary to him, then such amounts should be deducted from Mid-West's gross income in determining its taxable income. Additional income to the corporation, to the extent it might also constitute additional salary, has no effect on the taxable income or tax of the corporation.'5

The proffered instruction is an incomplete and inaccurate statement of the law and, therefore, the district court could properly refuse to give it. United States v. Fellabaum, 408 F.2d 220, 228 (7th Cir. 1969), cert. denied, 396 U.S. 858, 90 S.Ct. 125, 24 L.Ed.2d 109. Section 162(a) of the Internal Revenue Code of 1954, 26 U.S.C. 162(a), permits, inter alia, a taxpayer to deduct 'all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including-- (1) a reasonable allowance for salaries or other compensation for personal services actually rendered.' Absent a showing that a payment is an ordinary and necessary expense and reasonable in amount, a taxpayer may not deduct it as salary. See 4A J. Mertens, The Law of Federal Income Taxation, 25.09 and 25.68 (1972).

The present case is, therefore, distinguishable from United States v. Bass, 425 F.2d 161 (7th Cir. 1970), on which the defendant relies. In Bass, the proffered instruction referred to 'reasonable, ordinary, and necessary' payments.

Further, the factual situation in the present case is quite different from Bass. There the income received by the defendant had been deducted as corporate expenses. In connection with the charged 7206 violation, it was a part of the Government's case in Bass to prove that the claimed deductions were improper and, if course, salary payments under the circumstances recited above are properly deductible. In the present case, the cash amounts received by Lisowski never appeared in the corporate returns either as income received or as deductions. Lisowski, according to the evidence, was asking for the cash amounts for the purpose of entertaining customers or buying tools. While the latter might possibly have been a capital item, and only depreciable, entertaining customers might have been a deductible expense if the cash payments had ever been reflected in the corporate returns in the first place, but they were not. The corporate return here was false in not including the amounts of the cash paid to Lisowski.

Without laboring the point further, Lisowski's belated attempt to find succor in the tendered instruction is of no avail to him.

Mid-West operated, for income tax purposes, on an accrual basis but recorded at the time payment was received the income from Pollack on scrap sales (at least those paid by check payable to Mid-West, the cash payments not being recorded anywhere). Out of this situation, Lisowski claims error in the district court's sustaining of an objection to a propounded hypothetical question. The defendant on appeal asserts that the purpose of the hypothetical question was to show that Mid-West was using the cash method of accounting to reflect the scrap income and that if the income had been accrued it would have fallen into the fiscal year 1968 rather than 1969. Count IV pertained to the latter year and the witness supposedly would have shown that enough of the scrap income would have been removed from that year to leave the understatement of income too insubstantial to support a verdict. Of course, the understatement for the fiscal year 1968 covered by Count III would have been correspondingly increased. It is also clear that there would still have remained some understatement in 1969. Whether this would have been so insufficient as to have given life to defendant's contention we do not need to decide.

At the outset, we have a semantical problem. While the parties purport to treat the reporting of the scrap sale income as having been on a cash basis, and Honig, one of the accountants who had prepared the Mid-West tax returns, apparently so recognized this status in response to a question, it is not clear to us that the situation was not merely one where the accrual was deferred until the price could be ascertained. This price was not ascertained until it was set by Pollack and his determination was based upon a number of factors including published prices. The published prices which apparently could have been available to Mid-West at the time of the delivery of the scrap did not always coincide with the prices determined by Pollack and accepted ordinarily by Lisowski. In any event, the price was not finally determined until payment time. This was the course of the dealing between the buyer and seller and would appear to establish the time that the liability for tax would be established, irrespective of whether the appearance on the books could be termed to be on a cash basis or an accrual basis.

As the district court stated, 'You are on the accrual basis, but the question is when a given item should be accrued. The accountant the taxpayer hired to do his books and his tax return decided, based on his knowledge, that it should be accrued when payment was made. It seems to me that his decision as to that is binding on the taxpayer.'

The actual date of cash changing hands is not the significant factor in the case of an accrual basis taxpayer. Nevertheless such a taxpayer cannot accrue an item until all the events occur which fix the amount of that item and determine the liability to pay it. Commissioner v. H. B. Ives Co., 297 F.2d 229, 230 (2d Cir. 1961), cert. denied, 370 U.S. 904, 82 S.Ct. 1250, 8 L.Ed.2d 400 (1962). Here the controlling events did not apparently occur until the time of payment.

Even if ordinary accounting terminology would label the belated payments as being on a cash basis, the method was that adopted by the taxpayer and was a part of the picture on which the jury was to determine whether he had willfully attempted in any manner to evade or defeat corporate taxes.

If Mid-West was employing a mixture of accrual and cash then 'when the taxpayer has employed a hybrid or unauthorized accounting method, he is hardly in a position to complain when the computation employing that method is introduced to prove specific items of omitted income.' Morrison v. United States, 270 F.2d 1, 4 (4th Cir. 1959), cert. denied, 361 U.S. 894, 80 S.Ct. 196, 4 L.Ed.2d 150; cited with approval in United States v. Marttila, 434 F.2d 834, 837 (8th Cir. 1970).6

The district court in not permitting the hypothetical question to be answered relied upon Morrison, supra, and Clark v. United States, 211 F.2d 100, 105 (8th Cir. 1954), cert. denied, 348 U.S. 911, 75 S.Ct. 289, 99 L.Ed. 714 (1955). The defendant candidly admits on appeal that Clark cannot be distinguished but asks that it not be followed in this circuit. While Clark may have some factual distinctions from the present case, we accept the principle enunciated in Clark and agree that there was no place for 'hypothesizing of facts which had no probative basis.'

Lisowski contends that Morrison is of questionable authority because of the later case of United States v. Wilkins, 385 F.2d 465 (4th Cir. 1967), cert. denied, 390 U.S. 951, 88 S.Ct. 1043, 19 L.Ed.2d 1144 (1968). We find Wilkins to be of no help to the defendant. That case correctly held that the Government could not include income in a year which would have been entirely without any legal basis despite the taxpayer's attempt to do so at the time he filed the return. That is not the situation in the case before us.

We do not disagree with the Wilkins court that it is widely accepted that a defendant in a tax evasion case is entitled to show that no money was owing to the Government in the prosecution year. 385 F.2d at 470. We decline, however, to carry the principle to the point of saying that the defendant can repudiate the manner in which he did business. The facts pertaining to that manner of doing business and the tax consequences thereof cannot be brushed aside.

Further, and in any event, the hypothetical question was defective. It failed to include a necessary element that Mid-West had no available means of determining prior to the payments from Pollack what the current value of the scrap was as of the date of delivery.

For the reasons set out hereinbefore, the judgments of conviction on each count are affirmed.

Associate Justice Tom C. Clark of the Supreme Court of the United States (Retired) is sitting by designation

Counts I and II of the indictment charged the defendant with willful attempts to evade and defeat income taxes owed by him and his wife for the calendar years 1967 and 1968, respectively, in violation of 26 U.S.C. 7201. Counts III and IV charged Lisowski, as president of Mid-West Screw Products, Inc., a corporation, with willful attempts to evade and defeat income taxes of the corporation in the fiscal years 1968 and 1969, respectively, in violation of 26 U.S.C. 7201. Count V charged the defendant with willfully making and subscribing a false partnership income return for Mid-West Screw Products, a partnership of the defendant and his wife. for the fiscal year 1967, in violation of 26 U.S.C. 7206(1)

26 U.S.C. 7201 provides:

'Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony . . ..'

26 U.S.C. 7206(1) provides:

'Any person who . . . willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter . . . shall be guilty of a felony . . ..'

Pollack's bookkeeper indicated in the Pollack cash journal which 'cash' checks were paid to Mid-West for scrap

Lisowski did not testify at the trial

The instruction stated:

'It is not necessary to prove that the accused personally did every act constituting the offense charged. As a general rule, whatever any person is legally capable of doing himself, he can do through another as his agent. So, if the acts or conduct of an employee or other agent are willfully ordered or directed, or willfully authorized or consented to by the accused, then the law holds the accused responsible for such acts or conduct the same as if personally done by the accused.'

This proffered instruction was relevant only to Counts III and IV. The sentence as to each count was the same and the prison sentences run concurrently; however, each count was the basis of a separate fine

We have not intended to express any opinion on the acceptability of a truly hybrid method under 26 U.S.C. 446. We are here dealing with the charged violation of a criminal statute, 26 U.S.C. 7201, an attempt to evade or defeat taxes