first_imgAddThis Sharing ButtonsShare to FacebookFacebookFacebookShare to TwitterTwitterTwitterShare to LinkedInLinkedInLinkedIn Police officers at Langholm are investigating a suspicious incident which took place at around 2030 hours on Wednesday 24 August 2016 on the High Road at Canonbie. At that time a 16 year old girl was walking her dog when she became aware of a blue coloured car, similar to a Vauxhall Corsa, passing her, before turning and then driving up behind her slowly. When the car drew level with her the following described man spoke to her out of the window and began asking her some personal questions. He then offered the girl a lift in the car, which she declined. The girl was left slightly shocked and reported the matter to her mother on her return home.The man who police want to trace is described as being black, in his mid 20s, short black hair with a short black beard, tall, muscular build and was wearing a grey vest. He spoke with a London accent.Constable Scott Craighead at Langholm said “we are unsure what the motive for this man stopping and speaking to this lone girl was, however, we would like to trace him in order to establish the facts. Anyone who can help us trace this man should call us on 101.”last_img read more

Rebels excited about Tunsil’s return

first_imgOXFORD — Ole Miss senior Fahn Cooper received a text message Monday evening from a friend informing him that “Larry” was returning to the Rebels. He needed a moment to realize his friend meant Laremy, as in Rebels left tackle Laremy Tunsil.Pretty soon, news spread throughout the team that Tunsil had received a seven-game suspension from the NCAA for receiving impermissible benefits, ending weeks of speculation about when or whether the junior would come back to the Rebels.“We’re very relieved to get the answer and for it to be over and move on and get him ready to play,” Rebels head coach Hugh Freeze said. “That one seemed to go on for a long time. You weren’t quite sure exactly why it was going on that length of time.”Tunsil is eligible to return for the Rebels’ Oct. 24 home game against Texas A&M after sitting out their first six games. The seventh is Saturday’s 11 a.m. road game against Memphis.His return next week means Cooper will shift from left tackle to right tackle. That sends former Madison Ridgeland Academy star Sean Rawlings, a redshirt freshman who had been starting at right tackle, to the bench.“For a freshman, Sean has done well,” Freeze said. “But he needs to get stronger and bigger for this league that we’re in. Now we have experience and depth with Sean behind them.”Tunsil spent part of Tuesday afternoon’s practice participating with the second team before doing conditioning drills with the Rebels’ strength staff. Freeze came away impressed.“As soon as he gets in there, he looks really good,” Freeze said. “Can he sustain that for 40, 50, 60 plays a game? I don’t know yet. That will be something we’ll really dig into next week.”Tunsil’s return comes at a fortunate time for the Rebels, who have experienced a recent string of injuries to their offensive linemen.Right guard Justin Bell appears ready to return from a right ankle injury, while guards Javon Patterson and Rod Taylor have battled injuries of late. Center Robert Conyers is expected to practice just two times a week for the near future due to a knee injury.In his first game back, Tunsil will likely line up against defensive lineman Myles Garrett, who has 7.5 sacks (tied for fourth nationally) and 9.5 tackles for a loss (tied for No. 12 nationally).“I don’t think (Tunsil getting up to speed quickly will) be difficult at all,” Cooper said. “No one plays as fast as he does. I think it’ll be difficult for them to match his speed because he’s going to be out there ready to play. It’s just great to have him back.”Cooper is happy his talented teammate — Tunsil is projected as an early first-round pick if he chooses to enter next year’s NFL Draft — is coming back to help the Rebels.But he’s happier to see Tunsil receive an opportunity to do what he loves.“I’m more relieved for him that he has one less thing to worry about,” Cooper said. “That’s something you worry about, how it impacts your season, how it impacts your future. It’s a frustrating situation, and I’m just glad it’s over for him.”Contact Daniel Paulling at [email protected] Follow @DanielPaulling on Twitter.Laremy Tunsil has sat out the first six games due to an NCAA investigation. And will sit out one more.Laremy Tunsil has sat out the first six games due to an NCAA investigation. And will sit out one more. Loaner vehicles ESPN’s Chris Low reported in September that a point of emphasis in the NCAA’s investigation of Laremy Tunsil involved a loaner vehicle he received from Cannon Motors while his vehicle was being repaired. Ole Miss announced Monday night the NCAA found that Tunsil used three loaner vehicles over a six-month period without payment, among other impermissible benefits.Cannon Motors of Mississippi released the following statement via email Tuesday morning.“We have not yet had an opportunity to review the factual allegations,” said Andrew Wood, COO of Cannon Motors of Mississippi. “However, I will say that I and the Cannon Motors Dealerships are so proud to have loaned cars to great customers a total of over 30,000 loaner days in the past 5 years and arranged over 1,500 loans to help people get reliable transportation.”last_img read more

Jeff Bezos Challenges Retail Rivals to Match Amazon’s $15 Minimum Wage

first_imgJust five months after Amazon moved to a $15 minimum wage, chief executive Jeff Bezos has called on other retailers to match it. “Today I challenge our top retail competitors (you know who you are!) to match our employee benefits and our $15 minimum wage,” Bezos said in a letter to shareholders filed Thursday with the U.S. Securities and Exchange Commission. “Do it! Better yet, go to $16 and throw the gauntlet back at us. It’s a kind of competition that will benefit everyone…” The Washington Post Stay UpdatedGet critical information for loss prevention professionals, security and retail management delivered right to your inbox. Sign up nowlast_img

Massachusetts ~ Corporate Income Tax: Subsidiary Denied Security Corporation Classification for Failure to Comply With Application Procedures

first_imgCCH Tax Day ReportThe Appellate Tax Board (ATB) has determined that a taxpayer and principal reporting corporation for a Massachusetts combined unitary group was not entitled to an abatement of additional corporate excise taxes, penalties for the substantial understatement of tax liability, and interest because one of its subsidiaries did not qualify as a security corporation and, therefore, could not be excluded from the taxpayer’s combined return. The Massachusetts Commissioner of Revenue (Commissioner) denied the subsidiary’s classification as a security corporation because the taxpayer failed to file an application seeking such a classification for the subsidiary, as required by statute. The denial of securities-corporation classification for the subsidiary had two negative effects for the taxpayer. First, the subsidiary had a higher tax liability, because a corporation engaged exclusively in buying, selling, dealing in, or holding securities in its own behalf and not as a broker receives favorable Massachusetts corporate excise tax treatment. Second, the taxpayer, as the parent corporation, also had a higher tax liability because the Massachusetts taxable income of the combined group included the subsidiary’s income. The parties stipulated that the taxpayer never made an actual application for the subsidiary’s classification as a securities corporation before the end of any of the tax years at issue. However, the taxpayer argued that there were no clear procedures in the applicable statute or regulations about the application process, that the subsidiary’s filing of separate tax returns for the tax years at issue was a reasonable step to notify the Commissioner of the taxpayer’s claim that the subsidiary was a security corporation, and that the Commissioner acquiesced in the classification by accepting the subsidiary’s separate returns. The ATB rejected this argument. First, the applicable statute clearly requires a taxpayer to file an application requesting classification as a securities corporation before the end of the tax year, unless the commissioner has already approved an application for a prior tax year. Second, contrary to the taxpayer’s contention, a regulation reiterating the statutory application process for a securities corporation was in place during the tax years at issue. Finally, the Commissioner’s acceptance of the subsidiary’s separate returns, without selecting them for audit, was not equivalent to the Commissioner’s acquiescence in the subsidiary’s classification as a securities corporation. The Commissioner’s failure to enforce a statutory provision, the ATB said, has no effect on its authority. Therefore, the assessments of additional corporate excise tax based on the determination that the taxpayer’s subsidiary did not qualify as a securities corporation and that it should have been included in taxpayer’s combined reporting group, were proper. Moreover, the taxpayer failed to provide any evidence to prove that it was not negligent or in disregard of statutory requirements from its failure to comply with the security corporation application procedures. Since the understatement of tax was greater than 10% of the amount required to be shown on the taxpayer’s return, it was proper to impose a 20% penalty for substantial underpayment of tax. However, the ATB found that the penalty amount was miscalculated by the Commissioner and the taxpayer was entitled to an abatement of a portion of the penalties.TechTarget, Inc. v. Massachusetts Commissioner of Revenue, Massachusetts Appellate Tax Board, Nos. C314725, C314726, November 18, 2016, ¶401-602last_img read more

Vieira: ‘Why is Ronaldo unhappy?’

first_img Watch Serie A live in the UK on Premier Sports for just £11.99 per month including live LaLiga, Eredivisie, Scottish Cup Football and more. Visit: https://subscribe.premiersports.tv/ Former Juventus player Patrick Vieira insisted it’s important to understand “why Cristiano Ronaldo is unhappy” at the Allianz Stadium. “There will be some frustration.” Ronaldo left the stadium in anger after being substituted during the 1-0 win over Milan on Sunday and the Nice coach warned Juventus need to sort it out quickly. “This shows how difficult it is to be a coach,” Vieira told Sky Sport Italia. “Ronaldo is of different class, together with [Lionel] Messi and Neymar, they are the image of football today.” Ronaldo responded with a short message on Instagram yesterday and coach Maurizio Sarri defended the player during the press conference after the game. “It’s important to understand why he is unhappy,” added the French World Cup winner. “From the outside, it seems like he is going through a difficult period. When a player like him stops scoring, there will be some frustration.” Paulo Dybala came on for Ronaldo during the second half against the Rossoneri, and eventually he decided the game for the Bianconeri, scoring the only goal. “I am not surprised to see Juventus always in first place, as here the player is at the service of the club and when things are clear, the player can give his best on the field. “At Juventus, the club is the real star.”last_img read more

10 months agoVlasic resigned to Everton exit: They buy Barcelona players now!

first_imgVlasic resigned to Everton exit: They buy Barcelona players now!by Ansser Sadiq10 months agoSend to a friendShare the loveEverton star Nikola Vlasic believes that he will be leaving the club in the summer.The 21-year-old is on loan at CSKA Moscow for the remainder of this campaign.And he does not see his long term future at Merseyside, given the ambitions of the team.”Honestly, I do not believe,” Vlasic told Croatian newspaper Sportske Novosti when asked if he could come back into the team next season.”Everton paid about £90m on only three players – Richarlison, (Yerry) Mina and (Lucas) Digne – and are therefore looking for great names and players from big clubs, like Barcelona.”Despite these immense investments the team is currently in the 11th place, which means there will be new, big purchases.”When you bring three players out of Barcelona in a few days (Mina, Digne and on-loan Andre Gomes) then it’s clear that you do not have much care for those who came from the small league.”So I expect them to sell me as soon as they get their first bid.” TagsTransfersAbout the authorAnsser SadiqShare the loveHave your saylast_img read more