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Monday, July 27, 2015

You likely didn't hear this story played up: a Canadian Coast Guard icebreaker was rerouted from a study on global warming and other scientific issues to break up enough ice to allow remote communities to be resupplied. Yes, the arctic sea ice that Al Gore promised us would be gone by this point is so bad in July that regular shipping cannot take place.

The number of illegal immigrants in the United States totaled 11.3 million in 2014, outnumbering the 9.6 million Americans who were unemployed in the same year, according to data from Pew Research Center and the Bureau of Labor Statistics (BLS).

"An estimated 11.3 million unauthorized immigrants lived in the U.S. in 2014," says a Pew report. "The new unauthorized immigrant total includes people who cross the border illegally as well as those who arrive with legal visas and remain in the U.S. after their visas expire."

Of those 11.3 illegal immigrants, 8.1 million are participating in the labor force. "Unauthorized immigrants make up 5.1% of the U.S. labor force," Pew says. "In the U.S. labor force, there were 8.1 million unauthorized immigrants either working or looking for work in 2012."

Friday, July 24, 2015

Two inspectors general have asked the Justice Department to open a criminal investigation into whether sensitive government information was mishandled in connection with the personal email account Hillary Rodham Clinton used as secretary of state, senior government officials said Thursday.

The request follows an assessment in a June 29 memo by the inspectors general for the State Department and the intelligence agencies that Mrs. Clinton's private account contained "hundreds of potentially classified emails." The memo was written to Patrick F. Kennedy, the under secretary of state for management.

Monday, June 22, 2015

A Canadian university teacher has argued during a radio interview doctors should amputate the limbs of able-bodied, physically healthy individuals who consider themselves "transabled," positing such extreme procedures will help those people feel "empowered."

Clive Baldwin, a Canada Research Chair in Narrative Studies who is an associate professor of social work at St. Thomas University in New Brunswick, Canada, says he has interviewed almost 40 people who identify as "transabled."

He told "Aaron Klein Investigative Radio" on Sunday that an amputation may be, in some circumstances, the "best way" to manage the feelings of being "transabled."

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Monday, June 15, 2015

NEW YORK – A respected Wall Street analyst who has been investigating the Clinton Foundation's finances alleges the "Big Four" accounting firm PricewaterhouseCoopers was a willing participant in a scheme by the Clintons and their associates to become personally enriched by the foundation, a crime known as inurement.

Charles Ortel, a frequent guest on Bloomberg television and a contributor to the Washington Times and others, says in a draft report that he found "the PWC accounting work product for 2013 is riddled with uncorrected errors and falsehoods" as well as procedural defects so severe he has raised the possibility "the Clinton Foundation might be PWC's Enron."

He says that "if any of the 50 state attorneys general should present the evidence to a federal district judge, I believe an injunction would be ordered, shutting down the Clinton Foundation and placing the organization in receivership."


"The Bill, Hillary and Chelsea Clinton Foundation...has taken in as much as $11.7 million in payments from other nonprofit groups. The money was paid for speeches given by Hillary Clinton; her husband, the former president; and their daughter, Chelsea Clinton...."

Who Pays the Tax?: The Assignment of Income Doctrine

The assignment of income doctrine has been described by the U.S. Supreme Court as a first principle of taxation.(2 ) This doctrine stands for the proposition that "the one who earned the income is taxed on it regardless of who receives the proceeds."(3) The doctrine first arose out of the 1930 U.S. Supreme Court case of Lucas v. Earl,(4) where a husband and wife mutually assigned to one another, in joint tenancy, all property that each had, or would thereafter acquire,including earnings from such things as salary and fees. Since the husband was the sole wage earner in 1920 and 1921, the IRS determined that he had underpaid his taxes for those two years by reporting only one-half of his income. The husband claimed that by reason of the prior assignment to his wife of one-half of his income, he should be taxed only on the remaining half.

The Supreme Court held that while the contractual assignment of income by the husband to the wife was valid under state law, it was ineffective to shift income taxation to the wife. In an oft quoted passage from the decision, Justice Holmes stated:

There is no doubt that the [income tax] statute could tax salaries to those who earn them and provide that the tax could not be escaped by anticipatory arrangements and contracts however skillfully devised to prevent the salary when paid from vesting even for a second in the man who earned it. That seems to us the import of the statute before us and we think that no distinction can be taken according to the motives leading to the arrangement by which the fruits [speaking fees] are attributed to a different tree [the Clinton Foundation] from that on which they grew [the Clintons].


1. Mortimer, "Rumpole and the Confession of Guilt,"in Rumpole for the Defense (New York: Penguin Books, 1982). 2. Commissioner v. Culbertson, 337 U.S. 733, 739-40 (1949). 3. 1 Mertens Law of Federal Income Tax, § 5.24 at 62 [hereinafter,"Mertens"]. 4. 281 U.S. 111 (1930).


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