What's up everybody and sportsman like conduct gab brie here to talk sports with you guys. We're back. We took a little break Well, we did some exciting things while we were gone. Oh my god. I have free you had a lot Let's just dive right into this one. Shall we so I went to WrestleMania this past weekend. I Have never been Into WWE maybe like for a hot second when I was a kid like when John Cena first became like Bing into it and whatever but like other than that no and I had the opportunity to go this weekend. We have a friend that works for so if I and she gave us tickets and Like it was just kind of one of those things where we're like screw it like it's gonna be hard to not have a good time Let's just go So I mean you guys had great seats. It looks like you're even asleep. It looks like you're gonna be okay There we go. I was like experience. I'm going like I don't really care what it is I was like, oh okay Because we she has gotten us tickets to like charge your games before and we get to go like down on in like the field club area And then we have just like regular seats, but she pulled it off this way Yeah, I don't know what we did to deserve that but like shout out to Jess Um, and yeah, so I got my first WrestleMania experience and I learned that night one is kind of like The not tamer but less well it didn't look very tame to me It wasn't but compared to night two because I actually watched night two on TV. That's how into it I got um it was not as Like big I guess, but it was still I mean it was awesome um freaking Pat McAfee came out and like George George Day or is that not your day which day with kiddo out there.  It was hysterical um But no it was it was really cool. And like I said, this was the first time I've ever experienced anything like this and WrestleMania from everything I've learned is like WWE's Super Bowl, I guess tell me somebody correct me if I'm wrong But that's kind of the vibe I picked up Oh, it is an NFL stadium.  Like I After the fact I have never experienced something where I'm like, oh my god, that was so fun Like that it's Reaction like that, but that was like a Harry Styles concert. So Yeah, but like I and I went to Harry Styles this year and like that was awesome But this was something that I've never I never thought I would enjoy and I was so pleasantly surprised because it's a production Man, the the stage that they had set up the you know, the pyrotechnics and everything like it was crazy And people were eating it up. The crowd was so loud So I have a question for you though. This is my question because I don't know anything about wrestling I've seen some stuff like I yeah, I mean, I'm like I friends go to that stuff I don't know anything. My question is how do you determine who is going to win? Like I know it's like all scripted and stuff like that And they pick someone else, you know what I mean, like how do you how do you determine that? so I was trying to figure that out too because I Like I knew that much I knew that there were storylines that got followed and like if this person was fighting this person for a certain amount of time Like this might be the time for the loser to win like I I know all that stuff but like for example Logan Paul came out and talk about a perfect person to play a villain He like he ate that shit up He was so good and he was fighting Seth Rollins who has become our household favorite My boyfriend has been singing Seth Rollins as intro music for the last however many days and like doing all of his poses and stuff Like he's become the the pure workhouse key household favorite um But I guess like the whole thing with that is Seth Rollins and him have this like massive feud going on and it What I picked up from all of these fights is whoever it looks like they're winning the majority of the fight is going to lose That makes sense. So like John Cena for example He was the first fight and he was I'm trying to Oh my god, so he comes out Cena is legit like 50 years old 50 like I'm not even bullshitting like I think he's 50 if not like high 40 good for him Because he comes out like in his jeans shorts and his freaking he had Air Force ones 41 that's so that's so man. You could have told me because he looks older than 41 He's got a bald. He took his hat off. He has a big bald spot. I Just had like barely any hair. He literally like the crown of his head is just it's gone. It's gone Um, but like in his fight for example, he it seemed to me like he was winning pretty much the whole time and he like hit the ref and Had the guy pinned to where he tapped out I can't even remember the guy's name that he it was like Austin something Austin theory. I think his name is I don't know Um, but he tapped out but the ref didn't see because he got like kicked in the nuts or something So the ref was down not paying attention But then the ref gets back up and Cena's celebrating and the guy comes over and like pins him or whatever And then he ends up winning like it was nuts but I just like I have I have nothing but good things to say about the whole event the like I It's so funny It looks like a big party dude I like I was so stunned with just like the setup we walked in and we looked at the whole thing and we were like Well, did you get like free drinks in your sweet? Oh my god. Yeah free food for everything Rose on the menu. See I'm so intrigued by the sweet part. That's like my favorite part about the event You got Sliders we got chicken tenders, which are some of the best chicken tenders I've ever had in my life Um, there was like a fruit platter and then like veggies and dip and stuff.  I like sushi, but I'm like, okay It was I mean it was good. The whole thing was good and then there was like for Like drinks they had a whole like beer selection and a whole bunch of mixed drinks That and like our own personal like attendant and bartender and stuff like I've never been in a suite like that before I've been in the suite a couple times in my life not to brag, but like that. Yeah You both should go to Summer Slam in Detroit this year at Ford field. I like Ford field What is it? What is it? Maybe we can get this in the works. Yeah, and then we'll go and then we'll be WWE fans guys real quick Detroit. I just want to make this known. We don't talk about Detroit very often But yeah, I don't know why they get the hate that they do. I've never been I've never Going to Cleveland. Well, I've been to Chicago But like going to Cleveland was my first time in like a true Midwest type city. I think So but like I've never been to Milwaukee never Detroit anything like that I feel bad for Detroit because they get shit on just like Cleveland does but Detroit's not a bad place everybody I mean every city has bad parts every city has different parts Yeah, people say don't go to but like when you go to those parts Sometimes you find some of the best food and some of the best things to do. Yeah, I mean there's I've lived in Boston I've lived in Providence and now I live in Los Angeles and there are parts that I don't feel comfortable going to and I'm sure Everybody has those parts in their own city, but like that doesn't make it a bad place You know, yeah, so we should make a trip to Detroit and then we'll do some content with Dan Campbell There we go. It's perfect lion stands. We can do.  She's a baller like she could make it in the NBA. So it's it's real real cool and Then we got the game that we got on Sunday And it had so much potential to be a such a good game and it truly was but the worst part about it was all Anybody on Twitter was talking about was the fact that the officiating was so bad, which it was it was really bad the technical Technical man talk about soft. How are you gonna let miss Kim Mulkey stand on the court? Longer than anybody that's actually playing in the game.  How are you gonna let her make contact with a ref? She literally punched a ref I've been watching women's college basketball for as long as I can remember. Yeah, there is nobody in the game Like I didn't like Pat summit when I was a kid because of the whole Yukon, Tennessee rivalry But like it was a respecting we're like I respected her, but I may not have liked her Kim Mulkey Like I got nothing the bad feelings towards her and it just it warmed my heart that everybody on the timeline was just talking Shit about her and like hating on her because she gets away with so much She's like taking away from her players. Yes There's two parts to this because we know the other part now the players I don't even know how to even word this because the players on her team right now on her team right now That's probably how the best way I could say it She will stick up for them in any way like you see how they talk about her like she sticks up for them She'll do whatever now the players that she's had before mmm. I don't know about that one. Don't know about that one, but They do which is insane The one player that she hasn't stuck up for who probably needed it the most is the one player that really put her fucking name on the map in terms of top tier college coaches So and we can go down the list of things that she's done and said that you know Not not the best but It's just yeah, I completely agree like her antics and everything just completely took away from What was going on the court because nobody was talking about what was going on the court?  How is she doing this? How are they letting her get away with this? And then fast forward to the last 10 seconds of the game. Yeah, that's what people have been talking about for days and I Can't believe that it's still going on The way that people are talking about it is truly Fascinating to look at because that moment really shouldn't matter.  It was funny. Like it's a good moment for sports I love I love moments in sports where people talk shit I love when it gets a little testy with the players just because it shows that they care a little bit You know a couple years ago in the Super Bowl when you I think it was Sean Murphy Bunting who did the peace sign in Tyree kill's face like Eat that up because he's taught Tyree kills out here taunting everybody's finally getting a taste of his own medicine It was great.  Yeah, I feel like she doesn't need all these people to speak for her They're just living vicariously through the situation. That's happening. That's nothing to do with them Especially especially when she can come out here and say like you said like she said today That this is way overblown. Yeah, she's like no reason Exactly. It's it's sports. It happens. It should happen. It makes sports fun She has nothing to like hang her head on sure They should have they could have won that game, but they didn't she is still the best player in college basketball she probably knows that but She they didn't win and she knows it and set and for My biggest thing is a lot of people are showing off and showing themselves who they really are coming out here and calling Angel Reese Classless and calling her every name in the book. You look specifically at I don't even need to name names because you all know Who I'm talking about.   That's what sports is like there's a lot of everybody.    Is he really that tough?  That's the best part about it. They're both gonna be Back playing college basketball next season. Yeah, and let's just add a little bit of Homer into it Paige Beckers is gonna be back.  You're gonna have LSU trying to repeat.  So this is This is a perfect or launching point for women's basketball for people to finally give it the respect that it deserves So I'm excited Well next year's final four is in Cleveland at the cabs arena. So I'm excited about that. Oh, yeah What a perfect time kind of picked a better year As I'm for yeah, I'm excited for that one. Do you think LSU Iowa can go back to the final four or final two again? Yeah, I mean final four. I don't see why not Um, yeah Yeah, I would love to see it. We've all there were there were a lot of upsets in the women's tournament this year, too So like maybe it'll be like a competitive year again next year, but like Those teams are tough like I'm surprised South Carolina fell the way that they did but then again, it was to Iowa I was no slouch. They got there because they deserve to be there. They are a Good team. So it's gonna be really fun. And then Monday night Now congrats to your Huskies, thank you big win. Congrats on the win congrats on the money However, I barely watched any of it.  I watched I started watching it It was okay turned the Cleveland Guardians game on for a little bit. That was not okay So I turned the game back on and they did not score. San Jose did not score a bucket for how long 14 minutes It was 11 minutes and eight seconds almost exactly. I believe which is That sucks that has to be like I think Jim Nance said that was like a record. Yeah, like like a drought. I I Can understand because I saw again a bunch of tweets about this like I completely understand people finding it boring Like I obviously didn't because I'm great because you had something etiquette Like I love you caught basketball like The thing that I don't I think people don't really realize is like when you're born in Connecticut It's a birthright that you're a Yukon Huskies fan Like they don't call the basketball capital of the world for nothing So even if I can talk shit about Connecticut till the cows come home But when it comes to my Huskies basketball men and especially the women like I take that to heart and My boyfriend's from Connecticut to like this was a big time in our household But I can completely understand watching it as a fan of neither of those teams and being like Okay, it's a blowout.  So But I think that's a testament to how well Yukon really played in this tournament They want every single game by like 20 points the team out. Yeah Good for them like it's one of the most dominant runs in college basketball like we've seen I Don't know maybe in my lifetime in the tournament. I can't think of anything Maybe like Villanova a couple years ago, but okay well that I'm stumped I have a question for you about the tournament and like everybody actually What would you rather have would you rather have and I know the upsets at the beginning are super cool But would you rather have all like low ranked teams in the final four? Which has some upsets along the way, which are really exciting or like a couple of the best teams playing um There I mean they're both fun Yeah, they have different I Like I like when it's all the top teams like just Sucker punching each other until like a heavyweight bout and stuff. I love that But at the same time, I think it's so exciting when you've got the lower seats like this year's the final four When you've got the lower seats like that coming in and it wasn't expected It wasn't you know the popular bet or anything like it was just Yeah, I think March Madness is supposed to be like it's supposed to be unpredictable crazy. Whatever happens happens So I think I would prefer that But I also think it's really fun when you've got like the dukes in the North Carolina Yeah, the world just fighting to the death in the final four, so But it was crazy and I won 95 bucks.  Yeah, so I put that in the notes because I want to talk about that in Winning any kind of money is a big deal guys. We don't unit shame. There's a lot of things Okay, we don't kink shame. We don't unit shame.  I made I made a bet sweat video for our social media pages and It ended up not being a sweat at all because it just means you're good at betting Yukon was just so Just dominant and whatever and I definitely I'll be honest with you like watching every single game this season I Was a little nervous coming to the tournament and then they start blowing people out consistently in the tournament and I'm like Shit, man. I don't know how this long this can last and then they do it to Miami and I'm thinking San Diego states a pretty good team defensively Like I don't know. I just I didn't expect it So yeah, but when I posted this on Instagram and I like collabed with the page and whatever There's always the first the first comment was like, oh my god 10 bucks like that's why if you want me to bet more Give me money. Exactly. Give me money then if you want to bet for me money until then don't speak and like also Who cares? I Don't you like do you want me to go bankrupt?  Why would you do that? Give me a break but also like shout out to my Yukon Huskies. They won me like 170 bucks this weekend So and it was only 10 bucks each so 20 bucks to make 170 like that sounds like a good deal to me Ice coffees you can buy with that a lot girl. It's going into my vacation fund. It's paying for a night in Rome Like you want to talk shit about my little $10 bet, but like it's going to a good cause I am going to be nice in Italy this summer and we're Going to be bringing about my money at home typing on Instagram with the fake sorry so Yeah, but also I know like If I didn't set a limit for myself, I would be like, oh, this is definitely gonna hit. Let's do a hundred Yeah, I want to be able to you know afford to live for to buy my groceries right we need to be responsible Yeah, ten bucks here and there especially because I don't live in a sports betting state. So like what I do Go somewhere where I'm able to bet like I feel like that would give me more incentive to drop more money So I don't want to do that. So like ten bucks.  I'm like, I'm gonna watch this game But I don't really care that much. Yeah, let me put a five dollar little parlay to excite my evening That's what I did with the Gonzaga UCLA game. I saw the The like same game parlay like promo I got like a five dollar free bet or whatever it was like and I was in Connecticut So you can't bet on Yukon while you're in Connecticut So I couldn't bet on them that day when they played Arkansas So I did that and I ended up winning like almost 200 bucks like could it have been more? Yeah, probably but five bucks was more than enough for me to bet on two teams that I really don't know much about But I know enough about Gonzaga basketball to be a little cautious and It worked out right and it's not like you're out here selling pics or like telling people what? Yeah, I'm not a handicapper or anything if you want to follow me for my betting advice like yeah, I'm just I'm just a degenerate I'm gonna have a good time point you in the direction of like live and people like that because they know better than me Don't come to me for that. I'm just here to you know, you have good vibes Maybe win a couple bucks here and there. I don't know Yeah, just people get people get so upset over that so weird like I can't imagine being Mad at somebody not spending or like not putting up more of their own money Like I didn't I didn't work your job. I didn't make your money for you. Who am I to say what you do with it? Oh my god, see I haven't had one of these comments in a while I haven't had one of these comments in a while.  And I just want to say how does it feel to not have this job because you don't have I'm gonna leave that one to myself This okay, so this brings up a point that I wanted to talk about so I Think it's pretty interesting doing what we do having a lot of our life being on social media because it's a part of our job and You know posting while we're at places and stuff like that so I posted a picture in my pretty cool Stone Cold Steve Lawson t-shirt this weekend and Somebody replied cottage cheese meaning. Oh, yeah. I was like what? Here's where I am confused We can't have it both ways fellas Am I now are we gonna sit here and talk about how maybe I could stand to lose five pounds But like it's really none of your business or I don't have my job because I'm pretty like which one is it? Because we can't have both You can't call me ugly and fat and body shame me and do think that you're gonna do all these things to upset me and then compliment me but also Saying that I'm not smart enough or I'm not funny enough to have my job and we have my job because of how I look I'm confused where we stand here so And that's a type of talk for no reason and I just like love along Along with that like You think these major companies want to dish out money to people that they don't think are qualified to have their jobs They're not nice no sense to the mean people. Oh this guy So let's continue to come up this will go right into a perfect segue to where we should go with this So, okay, he's a football fan now He's a football fan of a team that still doesn't have a quarterback I get why you're a little upset because I don't know if Aaron Rogers is gonna be Going there. He's still not on your team I'm glad I saw you tweet the other day like what's going on because I had that saved in my draft What is going on too? Like where what's going on? We don't know. We haven't even told anything How has this not happened yet? The draft is What two three weeks away at this point? How has this not gone through? So each team knows what draft capital they have to work with I would be freaking out if I was a gm right now of either of these teams Everyone's like, oh, he wants to make his own decision like he the ball is in his court Like it is it really is like he can do it every once, you know But at the same time, do you really want to do that to your future team? Not like they're gonna do much they drafted well not drafted for a lot of people and signed a lot of free agents but You still never know. All right like and then And then there was a report that came out today that the 49ers are ready to swoop in if like it doesn't work out with the Jets Yeah, they need to relax As a fan of a team in the amp c east like I'm all good with the 49ers taking over this whole project What makes the 49ers think that the Packers are going to um Right. Why would they want to trade in in the conference? Like that doesn't especially when you guys beat them in the playoffs with him like So well, that leads me to think like if they can't Get a deal done trade wise There's no way that they Realistically can slash should do this But are they thinking that they might just release him and just wipe their hands of it and be done How much money is that going to be though? Yeah, it's a lot It's a lot and not be not getting anything back would be like the craziest the craziest thing in the entire world It would be something that I I personally would make fun of them For for a very long time what it would be very funny for them. Yes, but then at the same time, um I would feel a little bit Bad because he's just I need Rodgers to go and get some pets for the content alone. Okay. I can I can respect that because I am an Aaron Rodgers hater and But it would be great. It would be great to Make one of the Jets and Aaron Rodgers at once at the same time um, so I I get that um but Maybe not at the same time I don't know because the Jets. I mean you look at the rest of the Jets team and we've said this before they're Really not that bad. They're probably just a quarterback away Because Zach Wilson obviously isn't it he's not their quarterback because they've already come outside he's not him and then speaking of the pets Might as well just get into this one too. Let's let's talk. Let's talk some mac jones I feel like you have a different every week. It's a different angle of mac jones like should they tank for a quarterback role this week It's should they so Mike floreo like if it comes to Mike floreo He's just typing sometimes like I take it with a grain of salt because him and like sims junior are are Not the biggest fans of the new england patriots and what they've got going on and they never really happen um, so I'm like iffy on this But I also Am not necessarily surprised if it's true And I say that as somebody who has watched how the new england patriots have operated for my entire life and Know that it's a pretty You know airtight organization Hardly anything gets leaked before it happens um Bella check is a real big You know don't talk to the media guy if you do like see you later um, but the report was that The patriots have supposedly been shopping mac jones this season looking for a trade partner and They also were not happy that last this past season when you know the offense was struggling because They hired a defensive coordinator to be the offensive coordinator um It like he went to people at alabama Where he had played his college football and asked for advice, which apparently rubbed balla check the wrong way I've got I've got multiple I have a lot of thoughts on both sides of the situation If i'm gonna sit here and look at bella check for getting mad about that Like you shouldn't have put him in this position anyway. You shouldn't have hired matt patricia to Run this offense if you wanted to bring him back. That's fine. Put him in a role where he knows what the hell he's doing Not calling an offense Like I it still baffles me that that happened how the greatest football coach in the history of the game allowed that to happen Like just elevate if you knew that after this year bill o'brien was going to be available And that's who you were going to go after that's fine elevate an offensive coach just for the year as like an interim role or something Or don't even give him the official title But like let him call the plays let him run the offense if that's kind of like their specialty Do that instead of do the way around so I'm gonna you know knock bella check for that. I'm also going to knock him if This is true if he's trying to trade their first round draft pick from two seasons ago already Maybe it wasn't the right move Which I did say I'm the knight of the draft, but I'm not gonna get into that My question for him is who does he think is gonna pick up the phone? Okay, picking up the phone for mac jones because not only not only that What is the backup plan here? What is the plan after mac jones gets hypothetically traded? Are we rolling with zappy? Are we going back on what we said about how we're not going to go after lamar jackson? What's going on? Are we trading for erin rogers?  That last one. I don't want but like I don't know I don't think um erin rogers is an option I don't think that anyone wants like what team wants mac jones. Can you name one? I don't even want mac jones like I don't know I can't tell you a team that would benefit from him I mean, I like who's the team who's really a team that could benefit from it. I really so it Let me refocus this first. Hold on In my back. All right. Whatever. It doesn't matter. Um I looked at the list of Teams that they reportedly were in talks with One of them was the commanders One of them was the bucks The raiders. I think what do you mean the bucks? They have the greatest quarterback ever right now, so okay But hypothetically it's the bucks mac jones goes to the bucks and then what now you're stuck with baker mayfield like what how How is there's no way there's I just don't think there's any way where he would take baker mayfield He listen bella check loved him coming out of college Loved him to the point where he he wanted to trade up. There was conversation about him trading up to take baker Why wish he would have I wish he would have man I was talking about it. Oh, you can just talk me about it. I want to freak out Do it's one favorite bill. You should have done that one. Oh man. We fired you. I know but like I know my camera is not working like I just here we go. We're back. Hi guys I just I just don't know it can't be bailey zappy. I'm sorry.  Let's just put that out there. I see all of you I see all of this. I see all the people who said That I was crazy and I didn't know what I was talking about for not wanting paths to draft mac jones And now you're all sitting here saying zappy should start over him Yeah, I feel like you're in the same spot that I was with baker mayfield But I just don't think the fans are as crazy because that was one of the most terrifying times of my life. I will say I just I like I I don't know. I just can't imagine my god, I'm so over this this storyline of Mac jones and like I I genuinely do feel for him because I'm sure this is not how he expected His nfl career to go. I don't think anybody expected it. Well, like I I expected it. I feel I mean anyone in that position I genuinely feel bad because his rookie season Realistically wasn't bad like he made the playoffs as a rookie and yeah It was he was the benefit of the team going out and spending a shit ton of money But like looking back all of those contracts that they spent on only two of them hit So we can't really use that as a knock on Mac jones, but he also had a competent offensive coordinator and Granted, I've said a lot of things about jasper daniels.  Like I just don't understand and then To and then now we're here like how is this the timeline? It's just It's frustrating. It truly is like Like I know the post spray years weren't going to be smooth But I didn't anticipate this I mean it could be it could be worse, you know It could be worse. We could have baked in me field You could you might we basically have like we don't know almost You might we could see it happen, but I look I just definitely I just don't know what What the plan would be if it if it's truly Bit like a quarterback competition for this offseason and like they're legitimately going to give zappy a shot I'm going to scream at the top of my life. I might not even come back from europe I'm going to stay there. I'm going to change my name get new citizenship Like I'm not coming back because I can't deal with that I can't do that for a whole summer Um, yeah, I've been there multiple years which is almost every year of my life And it doesn't get any better each time.  So Yeah, not ideal But I don't just like all the quarterbacks. There's going to be so much drama with all the coverage You know, I think it's going to have drama and people don't think it's going to have drama joe burrow Really, I think he's going to take a little team friendly deal. No, he's not going to take a team friendly deal Yeah, no, absolutely not And he deserves to get paid a lot of money Absolutely and just because you guys are poor Doesn't mean that he has to take less I also just because he's from Ohio doesn't mean anything either. I also saw that conversations between Herbie and the charters for an extension. They were they do it first Yeah, but that's what i'm saying get his contract out of the way first because then joe burrow is going to be more expensive And jaylen hertz is going to be more expensive and if I was somebody In the afc who is You know on the on the cost of being a competitive team I would look at that and say chargers If you're gonna keep doing what you're doing for however long in terms of not winning playoff games And stuff, but you want to pay herbert be my guest because it will make it so much better For everybody else if it comes time for the bangles and burrow to get the extension done I think it's gonna make it worse No, you think so i'm thinking i'm thinking that they're because they're not gonna want to spend all that money It's gonna be better for everybody else in the afc because he might get the hell out of there He might test for agency and he'll get paid somewhere Wait, what do you mean? You mean like joe burrow is gonna leave? Yeah. Oh, yeah Yeah, I mean because I think justin herbert is gonna get paid a lot of money Oh, yeah, well, no, that's what i'm saying like if herbert sets the market for those three The eagles will pay jaylen hertz. Yeah, they'll pay I think so too the bangles don't really know you guys can't you had to change the name of your stadium to pay core to pay joe burrow and you guys can't even still do that so You have a blow-up practice facility pay joe stadium you have a blow-up practice facility You're not signed any other if you sign rilando brown, but besides that like nothing else You're trying to get players to fund their own insurance Well, that's one of the benefits for them putting all this putting all that money into the offensive line It hasn't worked out really so and then like I don't know He's gonna want some money if you're gonna get tackled every day like that.   I I would I would like to see Right joe burrow on a different thing that they're gonna pay him and t higgins and jamar.   They should have traded him already They should have Speaking of people on the trade block that we haven't heard anything of what the hell's going on with yandere hopkins How like I'm surprised that he hasn't been moved yet. I'm surprised judy hasn't been moved yet I don't think judy's gonna get moved Maybe it's like a draft day trade maybe but they want way too much for him It's yeah again. We said this a couple weeks ago the fact that they Even thought That they would get a first round right for him I mean, I think someone will give a lot but they're just not asking the right things yet I saw the report of the second and a player I guess I can get on board with that It's still maybe on the higher end, but like whatever Dehop to the past man. I would love it. I I just don't see it happening I just don't think he would have fun there I if I was him team, but like I wouldn't want to play with Matt Jones And I wouldn't want to go play for a coach that I've already played for and don't have a great relationship with I would if I was him. I wouldn't want to go back and play for bill o'brien even if that meant playing for bill balachek like if I already know That that is Is toxic if it doesn't work It may be My lifelong dream to play for the best coach in the history of the game But in that situation like it's not worth it To me personally draft a deals now if that happens, I'm going directly if if T Higgins gets traded I'm going directly to the bangles twitter account I'm pulling up the video where they had their owner say yeah, we're going to pay him We can't wait to pay him And I'm going to say well look at this. Yeah, what do you like right now owner something? Yeah, he's like if you want a wide receiver, you can find your own. Yeah Actually pal, thanks Oh, I don't know. I'm just I just am Football man, it is so stressful. Lamar Jackson still is not paid money How are these the craziest part about all of this and I can I I know I know Lamar wants The deal similar to what did you see what he said the next thing he I don't know if he said it, but someone said that he said it The report was He didn't want a fully guaranteed contract. Okay, but Now this is where it gets a little crazy. He wants more guaranteed money than the shot Okay, what does that mean? What does that mean?  It's like 360 something million to 230 to 30 million guaranteed.  Yeah, I just don't know how that one's gonna work out. But I think But at the same time With the Ravens, he's gonna end up still with the Ravens at this point Which would be hysterical After all of the the tweets and the stuff like and the the coach's meeting day I just don't understand the hard bar at the table how these teams that Are in need of a quarterback can sit here and say without no We're all set like injury history. Yeah, I get that He wants a lot of money.  Like that's really what you're gonna do because they're making pretty decent moves the Falcons they got Jesse Bates like It's not like they're they're And and that division too the division is winnable for anybody Hmm Just as many interceptions as he does every single year. That's not gonna change. So we'll bake make them and and then bake or mayfield And then I don't know what the thing there's are gonna do in Carolina like you have It's a winnable division if you just I mean the Ravens could have won the effing AFC north easily if love aren't played all those games like It's just he's he's really freaking good and no one wants to give him money And I just don't think it's gonna work out in the way that he wants to and I feel bad for him I also think that he should probably get an agent not saying that he's not capable of doing the things In that way, but it's just nice to have someone that has the bridge between you to communicate those things I feel like that could be very beneficial to the situation in both parties I Don't know I just can't imagine Having a very good quarterback be available and then just say yeah, no we're all set Okay, what?  Yeah, could you imagine? What's what the hell's the name victor win by honor or something? Did you imagine him as a quarterback? Jesus did you see the clip of him getting his own rebound in it for the dunk?  He's really so good. You know, it's so bad And I know this is not football talk, but Just nba the Detroit Pistons have lost 20 of their last 21 games Terrible and they still might not get him because of the lottery and that's like funny, but Like they lost that many games you have the best odds, but that doesn't mean shit because Lottery You gotta worry about which ball pops up first. Oh, that must be so annoying I've been I've been there Quite a few times, but it's worked out for us kind of besides calling sexy But that's just no does because now we have Donovan Mitchell. So Yeah, I worked out for the Celtics a couple times. Yeah, so But they've lost 20 of the last 21. That's been miserable. Um all speaking of the Celtics. I have Something oh and this is perfect. Somebody said how do you think the Celtics will do in the playoffs? um, this is sort of an answer to that question not a thousand percent But I do have a bone to pick with some people um I I understand the Celtics have definitely Had a little bit of a bumpy road lately Um lost games that they absolutely should not have lost to teams that they should never even dream of losing to I feel like everybody's at that point right now though I just am uh A little skeptical when it comes to Picking against them Tonight for example, I know that they're the road team Philly is a tough place to play I get that um, the last few times they played philly they've beaten them To the point where a couple years ago you had Joel and beat say it's not a rivalry because they always kick our ass Which is a thousand percent true And they're only like two and a half point underdogs tonight And that's definitely a case of just the home court advantage thing for philly, but like I still don't understand that Why is this like are you guys close for the two seed? I think I want to say philly is like two games behind or something like that. I didn't I I don't know but I've seen a lot of people talk about how The bucks are you know, they seem to be in the east and I would just like to Come out and say where were you on christmas day? Where were you last week? Where were you when the hospital sultics took them to overtime? And almost beat them up until like the very last 30 seconds Like if you're telling me A team led by derrick white sam hauser can take On yanis and the semi healthy Missing maybe one or two. I think they were missing bobby portis and chris middleton, but bobby portis kills me guys. I don't know what it is about him, but he Cracks me up. I just want people to I'm actually actually you know, I'm not even gonna say what I'm about to what I was gonna say I like the fact that people are disrespecting myself takes a little bit It's gonna make it a lot more fun when they come out and kick ass like they did last year and hopefully The ending is a little bit different than it was last playoffs for them but I just When this team Is on when they're all healthy and playing together They're tough to beat And I like their chances against anybody. I don't care who you are. Okay, especially you guys be playing Who would you guys be playing? See, I don't I don't really I only watch the cabs at this point I watch the sixers a little bit because I like tyrese maxi and bead I'll be a thousand percent honest. I don't know who the first round matchup would be right now Well, the cleveland cavaliers will be playing the nicks and I'm not ready for that one. I'm not ready for that one I don't want to one. I I think it'll be a great it'll be a great series I think it'll be really fun really competitive How long is julius randal out for that wouldn't he miss like the first couple of games or something? We really hope um I I just don't think the calves are ready They're good. I think they're a really great team. They have really good pieces They could use another shooting guard easily use another one, but I just don't think that they are a championship level team But I think they're going to be fun and exciting in the playoffs regardless I don't want to play the nicks though because I'm tired of the whole donovan mitchell new york story Like we have to hear it every day like I'm over they're over it. We're over it. That's all you're going to hear for the next week I don't really care I don't think anybody else cares right only people that want to type of the story on Well, hello is like knocking on the ground outside. Do you hear that? Yeah, I heard it. My god Sounds like they're trying to knock my building over um Cads comments and series would be great Yeah, that would be really fun. Oh every game every game has been really great Yeah, you either have overtime or you have grant williams missing the two threes That was an all-time moment grant williams man.  They just you're like man You're doing too much.   Yeah, he's talking for the sake of talking. It's not even making sense Do they keep him? Uh, no, no, I don't think they do And I don't think that I will lose any sleep over it And I but but I think that's how pretty much all Celtics fans feel at this point like I think he tanked his um value a little bit Yeah Yeah, especially with uh That little free throw thing i'm gonna make both You miss both My god, like uh, that was awesome. I got to watch that in person I was just lost you just lost 10 million dollars on your next contract right there I'll make both of them.  That's it. Stop So then I I appreciate Going back to our conversation earlier. I appreciate shit talking and stuff like that in those situations when you're not Necessarily that player like if Jason Tatum did that And he you know, I I like The likelihood of him making those after saying that way more than grant Um, listen, he only had to make one One He missed both Oh my god, I've never seen anything like that Man What about kairi and luka now? Did anyone ever think that this was gonna be a good idea? We saw the trade We stepped from the jumber Either way either way if they were playing well, I don't think that those two are enough To beat some of these like kairi and luka. They're gonna square a lot of points But what are you gonna do when you have someone? Someone like joel and beat in the lane like what are you gonna do?  It might take a little bit of stress off of luka, but like that's it And now they're both stressed. Here they are. Maybe not even making the playoffs like well, the west is a disaster It is really bad It's uh, yeah But like I think that makes it so much more fun Like I like the fact that the laker is like maybe good in it. Maybe not. I'd play some games. Yeah Everybody's separated by like a half a game. Like it's just a absolute cluster And it's gonna be chaos for the next what we've got We've got five days left until the last regular season game It's gonna be absolute madness in the west But you know who's already in the sacramento kings. They are it's going to be so fun I'm so happy for them guys. I like the kings. I do but I think they're gonna lose I want them to win, but I don't know what I have this feeling I'm like they had this cute little story and it's gonna be so fun and then I just have a feeling that they're not gonna do well when I feel bad for them. I want them to Yeah, I agree um But then going back to what you just said, I think the west is so much of a mess that like i'm not Totally comfortable with counting them out. Like I think that the nuggets also probably won't The nuggets to me they play the lakers. I think the lakers win the nuggets give me like similar dallas vibes similar philly vibes like they've got yokich and then Jamomori like yeah, okay, sure Yeah, who else is on the team right like if that's like your your big three I mean, I don't know But I mean your one is very significant. Yeah. Yeah, but but what's going on after that you need a little more Oh, man basketball, I know you've got hockey playoffs coming up to you. I wish I could tell you I don't know anything. I know that the Bruins play Pittsburgh, right? Uh, yeah, that's basically all but official I think I think Pittsburgh has to win like one more game for that to be finalized or something um But every game that they've played this season has been pretty Well, not every game, but almost every game has been pretty competitive pretty close I'm gonna ask a question and it might be a dumb one, but I really don't know. This goes be still play Yeah, he is still plays. Okay. He is um, and he's still doing the damn thing he's it's like I think this is his like 9th or 10th consecutive season with like 100 points or something like that like he just broke a record and He is dragging Pittsburgh into the playoffs If he has to do it by himself like he's like you're all coming with me Well, he's yeah, see I had a convo the other day with someone about him and It was him and big Ben and someone was like, yeah, there's I bet Sydney Crosby is Bigger than big Ben and Pittsburgh. I said, there's absolutely no way I know that Sydney Crosby is a big deal, but I think it's I would say big Ben for sure It might be a little bit closer than you think I don't know though because like I've been there, you know, like I lived in Pittsburgh and like you When you see these fans at these Steelers games. Yeah next level like they would I do a lot of things for that man and I probably shouldn't but they would have Okay, here's a question. Have you ever been to NHL game in person who is this directed at both of us? Is this directed at one or the other because I lived in Boston for a couple years and grew up and I've been to my Fair share of professional hockey games even non Bruins games like I would take the train down to the garden and go to rangers games with friends or go to the islanders games and stuff like I have Lots of hockey in my lifetime. I've been to three. You have a wonderful Wonderful hockey game story. It's one of my favorite stories. Oh, man. Yeah, see I don't we don't really need to tell the whole thing Basically, I went on a date to a hockey game and the guy was awful when I left I told him I was going to the bathroom and I never came back because he was really not a nice guy Is that really bad? Probably but he was also really bad. So I left and that was a penguin's game That was my experience there into a bluejackets game Not gonna lie guys. Don't remember much of it Yeah, yeah, and um I just went to a creditors game How is that?  Oh, yeah, here's what happened. Oh god So I go to the game. Well the game already started. I get there like maybe like 30 minutes late I stay for one of the what are they periods? Mm-hmm stay for one Yeah, and then I went to a rooftop bar buy a good time Yeah, that's all matters cool as a non hockey fan. Like that's it. That's all you got to do. Have a good time. Yeah, it was fun but Uh, I will say This is the year That if the Boston Bruins do not win the cup like 2019 Did me dirty I that game seven I was I was And this isn't I'm not even exaggerating I was Depressed for two whole weeks. I couldn't even talk about it without crying Like it broke my heart I had to go home the next day for my sister's high school graduation And I go and I like pull into the driveway at my parents house And I walk in and my dad is walking up the stairs and meets me on the landing because it's like a split And he just looks at me and he shakes his head and I just broke down like that's how much Losing the Stanley Cup finals Killed me that year because they were so close so close This year after the season that they've had after knowing that this is probably One of if not the last time that this core is together meaning Bergeron, Marchand and Cretce I'm gonna be inconsolable for a really really long time. Like I don't know if I'm gonna be okay Ever That makes me so sad because like that gives me vibes of how I felt when Cleveland lost the world series in 2016. I cried at that one. That's probably The only sporting event I've ever cried at it I can't believe I'm saying this but I really think it's true It might haunt me more than losing the 2007 Super Bowl did and that I can't even watch the helmet catch And that it's been however many years and like if that still hurts me but this Might be worse than that. I have a feeling it's gonna be so I'm gonna need them to not do that We're gonna need a win So I'm gonna need the cup the cops gotta go back to Boston or else I'm gonna be in shambles. I know a shit ton of Bruins fans You'll the same way that I do I just I need it because I can't go an entire summer of depression Plus watching the Boston Red Sox I can't do it I might not come back from Europe. I might change my name. I might stay I mean, I haven't watched a single I haven't watched a single Red Sox game Can't say that I've seen them yet, which I don't know where I would because it's hard to watch baseball anywhere It honestly hasn't been as bad as I thought. No, you guys did square a lot of runs for games But that's the thing, but you're also giving up a lot exactly you're you're you're scoring like 10 runs 10 runs per game and you give up 11. Yeah, like It wasn't wasn't the one game 10 to 9 against the I'm not even kidding every single game that they have played has been a one-run game But like multiple runs. It's Yesterday pirates pirates game top of the first inning Reynolds pirates are up three nothing Bottom of the first inning red Sox. It's like five like that. Yeah, and then boom five and then second inning It's five five again. Like it was just like there were a lot of home runs in that game But the pitching like the starting pitching is just Yeah, cluber was the opening day starter. So that's that's should tell you Like like quarry cluber. Oh, yeah What? Yeah For the red Sox for the Boston Red Sox. Oh, yeah, baby. No way. Oh for sure. How did that go? Uh, not great.   Do you even have that? Nope Corey cluber. Yeah, that's how that went. Ooh um And then but they almost won that game They it was like an eighth inning ninth inning comeback and they fell short by one run, but like it's he did bad Uh, he pitched. I want to say three and a third gave up. That doesn't sound very good. Okay, four runs, maybe Gotcha, wasn't great. He walked in around. I think like it God Wasn't really all that good. Um, but then chris sale.  I feel like I can't talk about baseball because I'm why they get too upset it's like if you're This is just what I've noticed As a fan critical. They're very critical and there's a certain Section where they are more of the like analytic side where they pay attention to a lot of the stats And things like that and they're able to tell like you what like somebody's whip is or something like that like I don't I don't know we're doing the eye test here, you know, like I'm just I'm just watching like I'm just watching what's on my television And if it's not good, I'm gonna tell you it's not good. And if it's not good for a long time I'm gonna tell you that the guy sucks and that's it. Um, that's the type of baseball fan. I am I love baseball But I'm not gonna sit here.  That's too much for me.  I don't say like, yeah, I don't teach me. Tell me if this is good or bad I'm willing to learn but I'm not gonna sit here and calculate this myself. That's how you yell at me after Yeah, um, I don't know. I feel like guardians fans are a bit I don't know. They're kind of nice But I feel like I feel like that's just our team our teams. Yeah group a little wholesome men. Yeah, so all When it's like it's like bigger market teams Like that like the Dodgers. Yeah Yankee stuff like that it's It's more what's the word I'm looking for here. It's more like Like I was gonna say pretentious. Yeah. Yeah. Okay pretentious. Yes. Perfect. Thank you.  I tried to say this about baseball before and people like weren't going with it But I feel like you would agree. I feel like some baseball teams.  So I don't know why you guys keep going.  I love you guys. I love red socks twitter. Um, you scare me though and uh I want to stay on your good side. So I'm not gonna go out and give any Any opinions on anything?  Congrats on that but like One year and 105 years you had playoff wins and no others. Oh my goodness. How this comment? How's mac jones doing? I'm sorry. You are late to the party. We already talked about it. I can't get it to go again I was hopefully not doing well. I can't I can't have this conversation again If you would like to uh know what we said during that segment feel free to watch on youtube after this gets posted I can't He's probably not doing well I'm tired of just everything And that that's another reason why I need the Bruins to just do the damn thing I can't I can't have a summer of of talking about how much of a failure it was if they lost Plus red socks plus talking about whatever's going to happen in patriot season like So much of my emotional and mental well-being is riding with the Celtics and the Bruins. It's I can't even Put it into words And that's not fair to them They're just you know, gonna go out there and do their best play their best try as hard as they possibly can um But they uh, I need it So that's ruins or Celtics to win more. I'm gonna assume it's Bruins Um, do I want who do I want to win more? Yeah the Bruins for sure For sure if Patrice Bergeron finishes his career with only One Stanley Cup. It's going to Actually ruin me Like I'm gonna be sad about it for the rest of my life Um, okay, let me ask you this then. I'll be done. That's my last question I have because I asked reds fans this question and the answers surprised me so You have I don't even know which teams I want to use for you But for them, I said do you want five world series or one bangle super bowl And I thought they would go bangles You know because they have none zero your team is really good. You have joker. That's the only thing you talk about You go to one reds game a year. No, they said five world series. I thought that was pretty surprising Really? Yep, I thought that was crazy. Okay, so let's put this in the perspective of what I rather One more Stanley Cup or one more super bowl I'm like man. I love the patriots. I would say out of all four Patriots are my 1a Bruins are my 1b, but like there's a little bit of a gap I want a cup more than anything. I'm good with not winning a super bowl for a little bit if that means The Bruins can get at least at least one more like I I don't I can't express enough how much I think like this is the year But this is also the window is closing If not like a little sliver is left open and this is it So It's it's the Bruins. So no pressure boys.   People haven't done Right. It's like when the three years had that record and they lost It doesn't really matter because they won all those other championships around it But still it always seems like whoever's doing the absolute best ends up And then the president they won the president's trophy.  So they won that but like and that's considered to be cursed because President's trophy winner hasn't won the cup in like however many years or Have has performed well in the playoffs and however many years. So like you've got that on top of it. It's just It's a lot it's a it's a lot looking for lack of a better term looking down the barrel and it's We'll see We'll see it's going to be the next few months.  Can't wait. Oh, we can only hope one of the two Does something well, I need it Especially if you're losing the finals last year, like it's so close So close the last few times. I just I need it Man, I'm gonna tell you what though. I think losing the world series was worse than losing in the finals That one hurt. Yeah, bad. I'm gonna hurt so bad, but Just another day. Yeah, what can you do?  I I don't know how to stop I know how to skate stopping not so much. I do like the little pizza thing You're supposed to make a pizza with your skates to slow down. Yeah, I can ice skate. Okay But I don't know if holding an object No, hand-eye coordination plus balance plus whatever Plating. Sorry. Don't think I could do that one How about the depressing Pat's Rams Super Bowl? I was at that one. So it wasn't depressing for me Like I know it was low scoring and stuff, but like I took in the whole experience. So Can't relate I guess But yeah, I don't know we'll see we've got a couple weeks Worth of playoffs coming up and it's gonna be it's gonna be fun Oh, it's gonna be fun Cavs in the playoffs Celtics in the playoffs Got the Bruins. Um by this time next week We'll have what we'll have a playoff picture, right? Uh, yeah, I think the playing games start Next Tuesday I think perfect so we can watch. Um Yeah, Trey young in the Hawks lose.  You don't know who's gonna be in there. Yeah I don't know who the hell the play and I When it comes to the NBA, I pay attention to the Celtics and then whatever the bucks and the six are doing because that's who I would consider Like the biggest threat I pay attention to The east I will say yeah, it was more entertaining. I feel like yeah not to say that the west isn't entertaining But I feel like the east is a little more entertaining basketball is a little better. It's definitely better. So I get that um and What else? I think that's all I got Yeah, I got nothing else. I got a baseball game to watch at nine at 9 40 p.m Could be a little bit west coast. Mm-hmm double. Yeah got it. So we got a oakland days 9 40 game shame beep around the mound. I'm gonna go watch that I'm gonna watch the Celtics Celtics to pop on And uh, yeah We'll see you guys. I got we'll see you guys next Tuesday


Enemies and allies do not believe U.S. anymore after events in Red Sea. General of U.S. Army. Lieutenant General Keith Kellogg of the U.S. Army spoke about the Iran-backed militants striking an airbase in Iraq, leaving several U.S. personnel under evaluation for traumatic brain injuries. Kellogg said to Fox News that the Biden administration normalised these kinds of attacks. Here's the problem you've got with the Biden administration. They've normalised this activity. What I mean by that? You know, what happens if the Iranians, Iranian proxy forces, attack? We really don't do anything. We have limited attacks into Yemen after attacks on the vessels in the Red Sea. We look at our allies who really don't believe what we're doing with our Operation Prosperity Guardian, where they did the Italians and the Spanish. The French have kind of gone their own way. You look at what's happening in the Middle East with the Chinese brokering a deal with the Iranians in the shot and all this built into deterrence and people just don't believe us anymore that we're really serious about deterrence and it's going to take something super hard to bring this all back and put it back into the box. The Iranians don't believe it. The proxy forces don't believe it. So we've got a major problem. This administration does right now. He added, U.S. personnel were injured during an attack on the al-Assad airbase in Iraq and a member of Iraq's security forces was seriously wounded according to reports. The base came under a tactical missile attack and more than 15 U.S. Patriot missiles were launched to intercept.


Hi everyone, Joe for jaspyscasebreaks.com, coming at you with a pack of 2019 Panini Prism Football, random team break number 81. It's our last filler. It's going to unlock that jaspys hit pack, so we're giving away six in this filler pack. We'll do that in our last dice roll. First, let's do the pack break itself. Big thanks to this group for getting in on it. All 32 football teams are in. Let's roll it, randomize it, three and a four. Seven times are names and teams. Two, three, three and a four. Seven times for the teams, two, three, four, five, six and seventh and final time. For seven, we've got the bangles down to the raiders. All right, there's the first half of the list right there, second half right there, and let's alphabetize, print and rip. Genoadkins to 149, DK Metcalf and Kyler Murray, rookie card. Okay. I'll take that. That's Oliver with the card nose. He got that Kyler Murray rookie card, it's the base rookie card, still nice, DK Metcalf. Also nice, Robert with the Seahawks, there you go, yeah, nice Oliver, not bad. And that's for the bangles out of E for James. All right, now let's flip back over here. Let's see if, see who wins these hit packs. New dice, new list, six hit packs being given. If you win a spot, you're guaranteed a hit. That's nice for a fraction of the price too. Let's roll it, randomize that list, two and a two for the hard way, top six after four. Good luck, fingers crossed, one, two, three and four. Now from seven through 32, sad times, all right, we're only six are being given away. Michael, sorry, very close, no cigar, seven through 32, appreciate you giving it a shot. But we'll get them next time. Top six though, happy times for you, you're in the next break. Matt, congrats, Chad, Coleman, congrats, Allen Murdock, congrats, Jimmy, Jason, Damian, congrats, congrats, congrats, we'll see you in the next video for the break itself to ask these casebreaks.com, bye bye.


Hello, I'm Council Member Carlos Flores with the City of Fort Worth representing District 2. The urban forest plays a critical role in maintaining a healthy environment in the midst of ongoing development. The Urban Forestry Master Plan will provide detailed recommendations for the proactive management, protection, and growth of Fort Worth's urban forest. Trees are good for business, more inviting to customers and tenants. Resale value of homes as well. Now UFMP will help balance tree preservation and planting with increased development pressures that come with increased pavement, traffic, pollution, urban heat, and flooding. UFMP provides a roadmap to offset these impacts and achieve the city's tree canopy coverage goals. For example, in the north side, in District 2, we have great examples of tree canopies. We have historic post-oaks in Marine Park that attract a lot of people to come and enjoy the park. The UFMP will support the city's vision to be the most livable and best-managed city in the country. Equitable resources for all residents will be part of that. The Fort Worth Urban Forest Master Plan utilizing the benefits of trees to make Fort Worth a greener, cleaner, cooler, and healthier city today and in the years to come. Join the conversation at TexasTrees.org forward slash Fort Worth UFMP. El plan de Arbolado Urbano de Fort Worth utiliza los beneficios de los árboles para hacer Fort Worth una ciudad más verde, limpia, fresca y saludable hoy y en los años por venir. Para ser parte de la conversación, visite TexasTrees.org forward slash Fort Worth UFMP.


My name's Peter Harris and I take the corporate tax model in the MCL and I've been teaching corporate law and corporate tax law for a long, long time, more than 20 years and this particular course is sort of based on something I have been teaching in various countries. It's not just, you know, actually I haven't really had the opportunity until the MCL started to teach this sort of course here in Cambridge so I've been teaching it for about 15 years and I won't bore you with anything further but I do act as an external consultant for the IMF and I'm an assistant developing countries in drafting tax laws and that sort of adds to the sort of perspective of where I actually come from on these issues. I, you know, we're going to concentrate here not on the detail but on the big picture yeah and I want to get that across clearly because say the word corporate tax and people can get a bit scared, you know, this is, this is, there's certainly not any, any needs to have any existing knowledge here with respect to taxation itself where if you have some that's fine if you don't it's not necessary rather what I'm more interested in and what I think is more important is what you're actually here for which is that you have some sort of basic knowledge of corporate law and especially because of the nature of corporate tax you know some basic financing techniques and stuff you know in corporate law, in the corporate field so that's, you know, that's from there what I want the purpose of the course to be as it says in the course outlaw is to just look at the way in which corporate law actually impacts on corporate behaviour and corporate decision making. I don't have to tell you I suspect how topical that is at the moment especially in the context of what's been going on with the multinationals that you know we won't get to that level of detail although I do sort of teach that sort of stuff in a general course in the LLM so we can talk bits and pieces on the side about the multinationals and what's been going on and shifting profits all around the place rather what's more interesting from this perspective I think is the way in which the corporate tax laws themselves have actually influenced the process of the actual decision making in the context of the actual boardroom. Recently you know the last POOHA which is much closer to sort of what this course is about has been the Tax Justice Network who is one of the pressure groups who started all the sort of publicity about the multinationals not paying enough tax and all the public inquiries in the US and the UK that have been going on about this. They've actually also released a paper which says that for example directors have no fiduciary duty to their company to minimize their tax. That's a quite nice controversial thing to say isn't it. So at least in the tax area there's a bit of discussion about whether that's right or whether that's wrong or how that should be approached but one thing is absolutely clear is that at least from the revenue authorities perspectives there is certainly a lot more push to get tax on the agenda in the boardroom that one is absolutely clear and it's nearly about not the end of the day all comes back to risk profile I think more than anything and what the companies are willing how much risk they're willing to take with respect to their tax profile. Anyway how we actually are going to approach this course well as I've said the idea is to focus on the actual decision making how tax impacts on decision making and behavior of companies and so we're going to actually structure it around or at least focus on particular corporate law issues yeah and their tax consequences that's that that's the idea. The thing that we do not do in this course at all is focus on generic tax issues things that are just generic to profits taxation which is what we actually focus on yeah and so we always are picking up sort of areas of corporate law where there's a question as to whether or not tax law actually accepts the corporate law approach or it doesn't. The bottom line with tax law is it's one of the reasons why it's so complicated is that if you are going to attach tax consequences to the behavior of companies or individuals or anything for that matter then of course you have to have a framework in which to analyze what's actually happened in so you can characterize it for tax purposes. Rightly or wrongly tax law has to start with the general law position yeah you can't rewrite in a tax law the entire law of the whole country for tax purposes yeah you have to accept that you know an employee is as you actually define it for employment purposes a company you start with the question a company is as you would define it for corporate law purposes a dividend is what you would say it is for corporate law purposes a share is what you would say it is for corporate law purposes the complications with tax law is that it then starts to question whether or not those general law rules and characterizations are acceptable for tax purposes and so we are forever questioning and corporate law is is probably the worst case scenario of this and this is why tax laws get so complicated is because the tax law just does not accept the corporate law position and it moves on from it yeah and and so it's there is this sort of you know interface and clashing between corporate law and tax law and that's what this course is about it's about that interface and the extent to which tax law actually does not accept what you might find is a standard treatment for for corporate law purposes i'll come back to some specifics about that in a minute but that's what it's about and i think what we're going to do is we focus around some basic problems i think there's about seven problems just to keep our attention focused and we just use those as discussions in class and that's what we actually focus on within that context we the course then takes a comparative approach and that sort of just is because of you know what i'm used to teaching anyway and it also explains that we are going to keep it at a pretty high level so we're not going to get bogged down in too much detail it'll get complicated anyway but you know we won't descend into so much detail that we can't get back out again so we're going to look at the comparatively the u.s the uk and germany yeah and they're the three countries that actually they have sort of archetypal systems within tax law in the sense that most countries around the world have a system that looks like one of their systems yeah that's and so that's what we're going to that's that's the general approach um so um within that down to more specifics the main theme of the course is no surprise corporations of course and why you're here is because you know they are artificial at some level and it's exactly that problem that is the critical thing in tax law and that's when tax law starts to you know the big question for this course is when does tax law effectively list the corporate filing whole law in part or or it just doesn't accept that the corporation is entirely separate that is those are the big questions in tax law and then the things we're going to focus around and there are three primary artificialities here for tax law purposes yeah and the first one is when a corporation derives income is the tax law really going to believe that that's the corporation's income now some definitional problems here you know how does the tax law define what a corporation is or a company is depending on the terminology um and uh and and what's the relationship between the general law characterization that's one issue that's not really the issue we're going to focus on but we have to start there second one is how does it actually calculate its profits you already have to in most countries at least for some purposes report profits and usually according to accounting principles how does the tax law interface with that legal requirement under corporate law um and to what extent are those accounts actually accepted or not and again just the general law approach you know what's the relationship between accounting treatment and the actual tax law so we look at that there's a lot of difference of approach between the three countries in that which gives us a good feel for how countries approach this um and then then then finally what the thing I want to concentrate then is the area where we see the biggest questioning of the separate identity of of corporations in tax laws when we get to corporate groups um and so uh we want to then have a look at corporate groups and we want to actually have a look specifically at how the tax law treats corporate groups one thing just to give you one very clear example there is no such thing you were just not going to take the consolidated accounts and treat them for tax law purposes as the accounts of one single consolidated entity for tax purposes that just didn't happen in any country at all so that's a good example of how you can actually divorce or what the sort of questions are about the relationship between corporate law and the and the obligations that come on the corporate law and tax law and that's that's what we're about um that the second artificiality is when a company starts to distribute dividends um you know dividends are very different from other sources of income in tax law because they were already a source of income they were the corporation source of income and yet bizarrely every country says that dividends are a separate source of income from the corporation's actual profits um even the word dividend to divide says that that's not true uh so you know how does the tax law number one define what is a dividend and what is not because that's uh absolutely critical in calculating the corporation's income so we get into the whole debt equity sort of issues there how do you distinguish between debt and equity and again we're going to see every tax law has something to say which is not consistent with general law they override the general characterization of shares or or debt and they will tell you that something that is actually a share is debt or vice versa yeah um and they won't accept the general law characterization so you know we're going to look at the approaches there again not getting too much detail but but look at the actual issue that's one issue with respect to the distribution of dividends the second one is the double taxation issue the corporation's profits were already taxed have a dividends taxed yeah that just shows very clearly the artificiality of the corporation and you know the question is then what does the tax law actually do about that what we call economic double taxation yeah taxation of corporate profits and taxation of the dividends so that's a second I officially so corporation as an entity that derives income is one just questioning the actual separate personality of the corporation the separate identity of dividends as an actual source of income that's number two the third artificiality that we actually focus on not surprisingly are shares as a separate asset from the assets of the corporation themselves we get this you know crazy sort of you know if you if you're familiar with corporate law and you've heard of the problem of duplication of loss you know for recovery purposes you know recovery at the corporate level as well as do you have a shareholder action to recover for a wrong done as well and we you know some countries have talked about the duplication you can't recover twice you can't recover at the corporate level and at the shareholder level at the same time for the same wrong that's being done I can promise you that is nothing compared to what happens when you get into tax law because in tax law all of the assets are duplicated yet all of the assets at the corporate level are duplicated in the value of the shares and the tax law is opposed even though one of the tied together you know the valuation is tied together the tax law has to actually track both assets and make sure that there's not a lot of manipulation going on here and if you start to create corporate chains that just gets worse and worse and worse you know the classic scenario I will give you is where somebody starts out with a hundred pounds of dollars worth of cash contributed to a company now there's two assets the shares worth a hundred and the actual company still got the hundred in cash that company then contributed in return for shares to another company so you've got another hundred dollars worth of cash and it just goes on and on and on and the tax law has to track all of these different types of assets which just reflect each other when really there's only one hundred cash in the first place that's the only asset there actually is so you know again you know all this does is just re-emphasize once again the artificiality of corporations and the interests in them and then the question is how does the tax law actually respond to these artificialities and I can just say I promise you they just don't follow corporate law because if they did they would just get you know the tax system would be worse than it actually is now yeah so they're the sorts of issues that we will be following I think for more detail you can actually look in the materials in the handbook and it gives you a better better break the classes are I think a little bit different from other classes because I actually do this in four four-hour sessions because actually just because I could once the MCL started but also I think it's really interesting I do actually longer sessions in some other universities than four hours and actually last year's four-hour sessions work really really well and what they do is they give you continuity they give you an ability to start and then not have to stop discussion and any you know after four hours everybody's exhausted anyway but you know it does give you that sort of continuity and that flow so we start on the 20 on 25th of October and then we run for four weeks from there and I think that sort of timing this year it works a lot better than it did last year because then you've got 28 days before the exam so we finish on the 15th of November there's time for a revision session at some point which will negotiate when we do that and then it's onwards to the exam on the 12th of December the exam is an open book and there will be four questions and you have to answer two in two hours that's it's the same format as last year look at the format on the on the on the web page for the subject and the last year's exam it'll be the same you won't get a question on any on the specifics of any particular country's tax system that's not what the nature of the course is about it's about you understanding the manner in which tax law can impact on corporate law decision making there is a text and that's really easy and essentially this text is the historically it's the verbatim production of my lecture notes for the subject and more yeah so you don't really need anything more than this text and in addition you can take this text expressly into the actual exam with you yeah so this is not about and there's no memory element in this this is just going to be about it and if you do the reading you'll get the most out of this course if you do the reading before the class and then that enables us to do a lot of discussion in the class and just check exactly how much did you understand which are the more important bits and which bits are not yeah so so that's that's what you need there is you know of course you can take some slides and hand out some reading lists and stuff into an opening book exam as well I think I'll leave it at that I mean there's you know all the usual questions do I need to know any tax I think I've answered that is it hard well I'm going to take it as gently as possible and how would you find out more well have a look at the have a look at the I've already uploaded some of the slides in the reading list to the web page for this subject and there is also the introductory first 16 or 17 pages from this book that's actually there electronically which you can have a look at and if you try and help you make your decision and of course if you've got well I take questions now I'll just answer any questions it's coffee right if you're here to copy then why not so then Peter Peter can just move on yeah let's do that so I'll answer any questions a couple


Of the 2023 General Elections draw nearer, a non-governmental organization has underscored the need for INEC, National Orientation Agency, and key relevant stakeholders to redouble their efforts in sensitizing the electorate. The group gave this charge at a one-day sensitization program for Christian and women leaders in Kaduna State. Speaking in Kagoro, Kaora, local government area, the director of the foundation, Abanta Bala, says women constitute a vital part of the society as they influence the lives of both the young and older generations. Women specifically, women constitute a very vital part of our community and we can as well call them the leaders of our homes. They can speak to both the young and the old. So we also want to encourage them, one, to go into politics and two, to come out and vote. Well, most importantly, we wanted to educate them on the new voter laws, the amendments that have been made, and what they should expect are leaders of churches, different political parties, the women wings. We hope that they would go back and explain to their members what they learned here. These have a responsibility to call on their supporters to approach these elections in a peaceful way, to be more, to adhere to, you know, what INEC says and what the security agencies are saying, to tell their supporters not to be violent, it rests upon the parties and the candidates because it's not only through violence that you can achieve what you need to achieve. When it was a wonderful one, I learned about how to participate as a voter in this coming election. I learned about offenses that I should avoid as a voter and things I need to know as my right as a voter. Avoid all these issues of offense. So and I also learned how to know if I, if I then reach 18 years, it's not good for me to go and register for the voter squad. My message here is I want us to know that we are the same. Not saying just because you are a Christian or you are a Muslim, to just go and do the things that is not good or important to us. Just let us make things that will help us to be in a one nation and good. Get to hit the notification button so you get notified about fresh news updates.


Our study found that COVID-19 patients treated with pre-exposure prophylaxis, PrEP, with tixajivimab-slash-silgavimab, T-slash-C, had a significantly lower risk of requiring hospitalization than those without PrEP. This suggests that T-slash-C may provide protection from severe COVID-19 infection. However, given the presence of multiple therapies and changing virus variants, further studies are needed to fully understand the efficacy of T-slash-C in the current Omicron era.


Today, I inadvertently pressed my finger on the background of my iPhone screen, and to my surprise, all the icons started wiggling. I had always pressed and held on a particular icon before, which brings up a contextual menu, but to just get the wiggle going generally, this works. This is also known to many as jiggle mode. Yeah, this has been driving me crazy, for some reason, just in the last week, I've been doing some app rearranging or whatever on, I guess on my iPad or one of my iPads or something, and this whole long press turns into a contextual menu and doesn't necessarily get it into jiggle mode has been driving me crazy. Soon as I saw you put this quick tip in the agenda, I was like, oh, that's the secret. So you tap and hold where there is not an app. I like it. Good stuff. Yeah. And the follow on to that is you can two hand this now. Once you've got it in jiggle mode and you pick up an app, if you want to move it to the last screen, swipe with your thumb across or even touch the dots at the bottom, and it'll take it to the screen you want it to. So you don't have to try and hold it on the edge of the screen and hope that it moves over to the next menu. Yeah. Yeah, I always forget about that one. But yes, yeah, great stuff. That's why I love doing these because they remind us of things or they teach us things.


I've just returned home from a grueling two weeks in Warsaw, attending the 19th Conference of Parties of the UN Framework Convention on Climate Change. This particular meeting was not a package deal, so each negotiating item and decision were taken separately and thus on Friday, when it was supposed to finish on Friday evening, a number of items were indeed finished and decisions made, particularly on adaptation and red or reducing emissions from degradation and deforestation. However, there were three things that didn't get finished on Friday and they went on negotiating in parallel overnight, well into Saturday morning and then Saturday afternoon the Presidency called everybody back in the plenary to try to resolve them. The three were firstly on finance where developing countries were asking for a promise, an intermediate promise from the developed countries before they reached the promise of $100 billion a year by 2020 for a figure before that for roughly $50 billion by 2016 or 17. The developed countries did not give any package promise, although each of them said they would give some money. The silver lining was they actually did agree to the $100 million which was being demanded for adaptation to the adaptation fund, so that's a little bit of good news on the finance front. This will now go to the summit called by the UN Secretary General Mr. Ban Ki-moon in September 2014 where he has invited heads of governments to come again with some promises of the money that they are going to be, that they have promised from 2020 onwards for $100 billion and how much they will give before 2020. So the finance issue continues to bedevil the negotiations but efforts are being made to try and resolve it. The second issue was how do we get from Warsaw to 2015 at the 21st Conference of Parties in Paris where we can actually achieve a deal and not have the fiasco that we had in Copenhagen a few years ago and one of the lessons from Copenhagen was that we shouldn't leave everything till the end in Paris and try and do some intermediate steps. And the intermediate step from the UNFCC point of view is the next conference of parties which will be in December 2014 in Lima, Peru. So we need something then and as I said the UN Secretary General will be convening heads of state a couple of months before that in September in New York. So those are the two intermediary steps. In New York at the Secretary General's meeting he is focused on funding. He wants to know how much the money is going to come and at Lima the focus was on mitigation targets. So how much emission reductions what country is prepared to do and this time around it was all countries not just the annex one of the rich countries. And in the negotiating tracks this particular track it's called the ad hoc Durban program or platform. And so it's the ADP that was held up again all night negotiations in the end they had to break the plenary to allow countries to have a huddle. It was primarily China and India versus Europe and America with the other countries sitting on the sideline. And there was a resolution which was a very weak resolution that everybody will try their best. It was not as hard as many countries wanted in terms of firm commitments but nevertheless it is a commitment from all countries including India, China, Brazil and South Africa which are the big developing countries who are fast growing in their emissions and need to take actions and are willing to take actions but they are less willing to make commitments firm commitments. And that's where we left that. So not very satisfactory outcome on the ADP and the run up to 2015. Finally the issue that I've been following and working on throughout the two weeks was loss and damage. The good news there is we do indeed have a new Warsaw international mechanism on loss and damage just for something we fought for. The developing country is very strongly against very, very tough opposition from developed countries. In the end the developed countries did concede and they have allowed the forming of a new Warsaw international mechanism. The less good news on that is that the developing countries had wanted this completely separated from adaptation. They felt loss and damage was a new subject, a new area. It did not need to be under adaptation. It didn't deserve to be under adaptation. What the developed countries had initially said was that this should be a task force under the adaptation committee. That we successfully challenged and got them to withdraw. But in the end what we did have to agree to very reluctantly is that it stays under the Cancun adaptation framework, but not the adaptation committee. It sounds arcane, but it's very important that we now have a separate loss and damage mechanism still under Cancun adaptation framework with the two year review period. So after two years we can revisit that, but it is separate from the adaptation committee and therefore it's a fairly new mechanism that allows us a lot of flexibility to do new things. So on the whole I would count the Warsaw international mechanism as a win, although only a partial win. And also I would characterize it as the beginning of work on loss and damage and not the end. We were not ending in Warsaw, we were looking to set a path to continue to work on this and this allows us to continue. And it allows us to continue in a consensus manner. All countries have now agreed. So the division with the NX1 is no longer there. It's something we all will work on together and we look forward to working on this issue in the coming months and years. And I will be continuing to report back on progress on this particular issue loss and damage, which I am now following much more closely than I used to before I used to work on adaptation now, much more on this new issue of loss and damage.