LEASE OFFICER SMALL TICKET LESSOR, providing superior service for 35+years Transactions- $10Kto $1MM, Seeks seasoned sales professionals To learn more: sandyspringbank.tms or contact Scott Wheeler at SWheeler@SandySpringBank.com

www.sandyspringbank.com

Wednesday, December 19, 2007

Only at 25%--need your help

Please click on the kettle---

Headlines---

Paul Weiss joins Leasing News Advisory Board
    Classified ads -----Asset Management
        The real Curtis E. Lysne!!!
Final CyberNet player gets prison too
    Did ELFA Committee attorneys read the bill?
        Classified Ads---Help Wanted
    Single-family housing starts hit 16-year low
Sales makes it happen---by Christopher Menkin
Great Opportunity to close some sales in 2007
    Tax Deductions Time
        Rob Pierce at Premier Lease & Loan Services
Graphic Savings Group New York Office
    Reversal, Fed Approves Plan to Curb Risky Lending
        U.S. Internet Sales Slow/Consumers Limit Spending
    News Briefs---
You May have Missed---
    California Nuts Brief---
        "Gimme that Wine"
Calendar Events
    Snapple Real Facts
        Today's Top Event in History
    This Day in American History
Football Poem
    SuDoku
        Daily Puzzle
    GasBuddy
News on Line---Internet Newspapers
Marin County, California

Equipment Finance Market Reaches $600 Billion
Full report by our top journalist Shawn Halladay on Friday

######## surrounding the article denotes it is a “press release”

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Paul Weiss joins Leasing News Advisory Board

From Christopher “Kit” Menkin, publisher:

“I am very proud to announce that Paul Weiss will be re-joining the Leasing News Advisory Board.

“Since he resigned at Icon Capital president, I have been asking him to re-join. He has been busy with two new companies, although he enjoyed some brief time off with his family.

“He has always contributed, supplying public industry information, insight, criticism, support, encouragement, and was very active on the advisory board. I communicated with him regularly although he appeared to me to be always be in motion from San Francisco to New York City to Canada and other parts of the globe.

“When he ‘retired’ from Icon Capital, he found himself in the position never to have to work again the rest of his life and just take it easy. I kept after him as I knew he was not ready to retire.”

Pacific Rim Partners, San Francisco
Sunrise Tankers, San Francisco
pweiss@sunrisetankers.com

Paul B. Weiss is Chairman of the Investment Committee of Pacific Rim Partners, a San Francisco based investment and merchant bank with offices in Tokyo and Dubai. He is also Chairman and Chief Executive Officer of Sunrise Tankers, an oceangoing tanker investment concern with a focus on Liquefied Natural Gas transport vessels.

On December 1, 2006 Mr. Weiss resigned as President of ICON Capital and as Vice Chairman of the Board of Directors of ICON Holdings, ICON's parent company, of which Mr. Weiss was a substantial shareholder in its ultimate parent (he sold his shares simultaneously with his resignation). Upon participating in the acquisition of ICON from its founders in 1996 he joined that company on a full time basis and was at various times responsible for the acquisition of large ticket leases and other transactions for the ICON Funds and for marketing of ICON's investment program. According to the Monitor, ICON became one of the largest independently owned leasing companies in the United States after it was acquired by Mr. Weiss and his partners in 1996. Prior to that time Mr. Weiss was Executive Vice President and a co-founder of Griffin Equity Partners (1993-1996), Senior Vice President of Gemini Financial Holdings, Inc. (1991-1993) and Vice President of Pegasus Capital Corporation (1988-1991); in each of these capacities he was responsible for large ticket seasoned lease portfolio acquisitions. Mr. Weiss believes he has been involved with more than $4 billion of large ticket leasing acquisitions during his career. Prior to entering the equipment leasing business in 1988, Mr. Weiss was an investment banker and securities analyst.

He describes his other interests as including a secret passion for model trains, a strange determination to play terrible golf, the pursuit of being minor though perhaps inconsequential philanthropist, and the mentoring of large and small businesses (which on rare instances actually consider his advice). He is a longtime resident of Marin County, California. Mr. Weiss can be reached at pweiss@sunrisetankers.com.

[headlines]

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Classified ads -----Asset Management

New York, NY
10+ years in equipment leasing/secured lending. Skilled in management & training, documentation, policy and procedure development & implementation, portfolio reporting. Strong work ethic.
Email: dln1031@nyc.rr.com

Seattle, WA
20 years combined experience in Asset Management and Collections. History of successfully maximizing the residual position through superior negotiation skills and remarketing.
Email: gcsprings@comcast.net

United States
Multi- talented individual looking to relocate back to mainland. Over 20 years of experience in Asset Management, Venture Leasing, Operations and Senior Management Positions.
Email: dan@ggpglobal.com
RESUME |
http://www.leasingnews.org/Classified/Resumes/DanMonbergResume.doc

To place a free “job wanted” ad here, please go to:
http://www.leasingnews.org/Classified/Jwanted/Jwanted-post.htm

For a full listing of all “job wanted” ads, please go to:
http://www.leasingnews.org/Classified/Jwanted/Jwanted.htm

[headlines]

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The real Curtis E. Lysne!!!

“I strongly believe that I can make a difference at PFSC and that is why I chose to join the organization.  John Enyart, President, is a good leader with a clear vision to grow the business and a willingness to make the necessary investment to accomplish his growth targets.  The team behind him us is well tenured, knowledgeable in their respective specialties and the company enjoys their dedicated support.

“ I told everyone at a company meeting last week that it is time to ‘wake up this sleeping giant’ and I meant it.  I hope you will support John, Zep, myself and the rest of the PFSC team in our successful 2008 rollout.

“I will be working out of an office in Southern California and Alan will work from his home base of Atlanta.”

Curtis E. Lysne                                                           
Vice President, National Sales and Marketing
Portfolio Financial Servicing Company
(949) 370-2388 cell
clysne@pfsc.com

Previous story:
http://www.leasingnews.org/archives/December%202007/12-17-07.htm#pfsc

[headlines]

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Final CyberNet player gets prison too

Paul Wright, 58, was sentenced to 30 months in prison for his role in the financial swindle. He was a corporate officer at CyberNET Group and also the personal assistant to company founder Barton Watson and his wife, Krista.

Federal prosecutors accused executives at the Grand Rapids technology company of stealing about $100 million from 40 to 50 lessors and banks. Site inspections would have caught many of these. Funders told Leasing News they saw a lot of red flags and turned Cybernet down, while others did not do their "due diligence."

The list of people involved and their sentences:

Barton Watson killed himself in November 2004 after he learned that CyberNet had become the focus. He had a drink of one of his best wines from his large wine collection before he pulled the trigger.
A book about his life was written by a colleague.

His wife, Krista Watson, was sentenced to seven years in prison and ordered to pay $73 million in restitution. She had remarried in the meantime and was pleaded guilty in September to charges of income tax invasion as well as participation in the CyberNet fraud.

John Mast, Barton Watson's protégé, received a five year prison sentence and ordered to pay $15 million in restitution

Geraldine Watson, Barton's mother, is serving two years probation and one year home confinement plus a $1000 fine for lying when she bought a gun. That was the gun Barton Watson used to kill himself.

David Roepke, the CyberNet comptroller, received three years probation for money laundering

Jim Horton, the CyberNet president, received a seven-and-a-half year prison term under a plea deal. He could have spent 65 years in prison.

[headlines]

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Did ELFA Committee attorneys read the bill?

by Christopher Menkin

It is very difficult to believe that the Equipment Leasing and Finance Association State Government Relations Committee, as well as the Equipment Leasing and Regulatory Subcommittee, actually read the actual proposed law in opposing a Senate companion bill to Wisconsin Assembly Bill 432 restricting automatic renewal clauses.
Perhaps even the champion of State Government Relations Dennis Brown didn’t read it either.

The committee is full of top attorneys. One, is almost unbelievable that these attorneys as well as the large leasing companies want to promote Evergreen clauses. It is also obvious they didn’t even
read the bill, let alone know what they voted for. Leasing News contacted each member for a comment or statement, as well as the ELFA. None has been received to date.

Originally Dennis Brown, VP, State Government Relations
for the Equipment Leasing & Finance Association, told Leasing News the committee and ELFA "... Objecting to a bill often means certain provisions are unacceptable. ELFA opposes the application of real estate statutes to business personal property leases. The two transaction types vary widely. For example, the number of leases and the dollar amount of the lease payment varies significantly from a real estate contract. A lease for a single computer may have a lease payment of $100, whereas a real estate lease could have a payment of several thousand dollars. In addition, a leasing company may have upwards of 20,000 leases, whereas a real estate agent would be limited by the number of buildings owned.

"The aforementioned explains why ELFA objected to the provision requiring notice by certified mail. The cost is over $4 per letter, and requires time-intensive processing. A lessor can have several hundred extensions per month. This section of the legislation taken from landlord-tenant statute do not take into account the difficulty of completing the invoicing process within a tight notification period or take account of a lessee that may make quarterly or annual payments. Additionally, a customer with automatic withdrawals will not receive an invoice. This legislation would require notice must be “at least 15 days but not more than 45 days before the deadline”. Often, the lessee will need to go through a lengthy approval process to determine if the contract should be extended or not. Additionally, the lessor needs time to review the sale, extension, or return option the lessee chooses."

The bill itself states:

1. (a) “Business contract” means a contract that is entered into for the lease of business equipment or for providing business services. If the contract is for the direct benefit of the end user of the business equipment or business services. “Business contract” does not include any of the following ( the bold type is by Leasing News:)

"A contract in which a customer agrees to purchase from a seller an undetermined amount of business services or lease from the seller an undetermined amount of business equipment, and agrees to pay the seller based on the amount of business services received or business equipment lease, subject to a predetermined minimum payment in a 12-month period specified in the contract. If the predetermined minimum payment is $250,000 or more.

"2. A contract for the lease or purchase of real property."

"3. A contract for the lease of a motor vehicle.

"4. A contract for the lease of medical equipment."

The Wisconsin Independent Business Association supports the measure. Spokesman Wayne Corey told Leasing News:

"The medical equipment provision exempts GE Medical, a major employer in Wisconsin and not a target of the legislation. The bill exempts contracts in excess of $250 thousand.

"We are specifically going after credit card processing machines and services, uniforms and waste hauling.

"Wisconsin SB 212 & AB 432 have nothing to do with real estate. Our Legislative Reference Bureau -- Wisconsin's bill drafting agency -- merely uses real estate contracts as a reference point. The issue involves credit card processing contracts and credit card machine leasing.

"The legislation does not require notification by certified mail but does
give that as one of multiple options."

SB 212, reportedly to be identical to AB 431, states:

"MANNER OF GIVING NOTICE: A seller or a person acting on behalf of the seller shall give the written notice required under sub (3) by any of the following methods:

(a) By mailing a copy of the notice by registered or certified mail to the customer at the customer's last-known business address.

(b) By giving a copy of the notice personally to an owner, officer, director, or managing agent of the customer's business.

(c) By including the notice on the first page of a monthly invoice sent to the customer. Notice under this paragraph shall be prominently displayed in bold face type and in a type size no smaller than 12-point."

It should be noted on the committee are:

Jeffrey L. Hyde
Sr. Tax Counsel
GE COMMERCIAL FINANCE

There are several attorneys:

Mark E. Holcomb
Attorney
HOLLAND & KNIGHT, LLP

Michael A. Leichtling Esq.
Partner
TROUTMAN SANDERS LLP
(also head of the Equipment Leasing and
Finance Foundation)

Peter W. Michaels Esq.
Partner
COOPER, WHITE & COOPER LLP

Douglas Stevens
Principal
DOUGLAS M. STEVENS, ATTORNEY AT LAW

and an accountant:

Michael Wojciechowicz
Manager
DELOITTE

The remainder appear to be involved
in "tax"

Chair
Valerie L. Pfeiffer
Vice President - Tax Services
CIT

Jeffrey L. Hyde
Sr. Tax Counsel
GE COMMERCIAL FINANCE

Wayne R. Ownby CPA
Vice President - Senior Tax Manager
RBS ASSET FINANCE, INC.

Bruce Reid
Senior Director – State Taxes
MICROSOFT CAPITAL

Others include:

Julia R. Pierce
Leasing Mgr, US State & Local Government
CISCO SYSTEMS CAPITAL CORPORATION

Christine Jensen
Vice President
M&I EQUIPMENT FINANCE

Leasing News has asked who voted to oppose the bill, as then the question can be asked if they support Evergreen Clauses and did they read the bill itself?

SB 212. It is reportedly identical to AB 432:
http://leasingnews.org/PDF/SB-212.pdf

[headlines]

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Leasing Industry Help Wanted

Collectors

Collectors Wrentham, Mass. Growing Leasing Collection Division for 25+ year estab. business. Must have exceptional, creative negotiation skills,  ability to thrive in high volume, fast paced environment. Click here for more info:

www.nasset.com

Lease Officer

LEASE OFFICER SMALL TICKET LESSOR, providing superior service for 35+years Transactions- $10Kto $1MM, Seeks seasoned sales professionals To learn more: sandyspringbank.tms or contact Scott Wheeler at SWheeler@SandySpringBank.com

www.sandyspringbank.com

[headlines]

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Single-family housing starts hit 16-year low

by Al Schuler, Department of Agriculture, timber analyst

The housing correction continues: Total starts are off 24% from year ago levels (November 2006) while the more important sector (and heavier wood using), single family is off 35%. Inventories, new homes plus existing homes remain stubbornly high, with the total homes on the market approaching five million (516,000 new homes and 4.53 million existing homes). This amounts to a 10 month inventory, double the normal average inventory over the past two decades.

November housing starts decreased 3.7%, to 1.187 million (SAAR) with single family starts down 5.4% to 0.829 million (SAAR). Single family activity was the lowest since April 1991. Regionally, starts were up in three regions: NE 8.5%; Mid West (21.1%; and the West 5.8%. Starts were down 4.6% in the South. Permits continue to slide, down 1.5% to 1.152 million (SAAR), the slowest pace since June 1993.

The solution to this problem as described in relatively simple terms by Dr. Irwin Kellner in his recent articles on Dow Jones’ MarketWatch website (http://www.marketwatch.com/ ), is a substantial decline in home prices - - perhaps as much as 20% from current levels. As stated by Kellner, “prices need to fall enough to boost demand so inventories shrink to more normal levels”.

Today, median prices for existing homes are 3.5 times median annual family incomes, compared to the average of 2.8 during 1984 – 2000 ( period of strong demand) and 2.3 during the early 1970’s when housing demand reached 2 million units two times. Approximately 20% price decline would be needed to bring prices down to a level where they equaled 2.8 times the average family income. At this point, Kellner says supply and demand would balance, and prices would stabilize. This would have the added impact of bringing confidence to buyers and sellers including the homebuilders; and the mortgage industry would be better able to assess risk and this would address the “credit crunch” problem we are now experiencing.

Will housing drag the rest of the economy into recession? I don’t think so, but we may be in for a period of “stagflation”, defined to be slow growth plus inflation. Slow growth due to the housing and related problems and the credit crunch; inflation from the weak dollar and rising prices at the consumer level (CPI) and producer level (PPI). If inflation becomes a problem, this will make things difficult for the Fed as they will not be able to lower rates as much as they would like to.

As far as wood product prices go, they won’t get any better until housing turns around.

Not to end on a bad note, the Harvard Joint Center for Housing Studies released their long term housing outlook in November, and their analysis suggests that the next ten years should be better than the last ten. Strong demographics, solid net immigration, and replacing homes past their economic life (Net removals in the chart below) all make for solid fundamentals (once we get through the current correction that is). The Harvard Study (W0- 7 – Projecting Demand for New housing Units) is at this website (http://www.jchs.harvard.edu/ ). Vacant unit demand refers primarily to demand for second homes and speculative demand.

[headlines]

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Sales makes it Happen—by Christopher Menkin

Great Opportunity to close some sales in 2007

While there is less than two weeks left for this year, now is a great opportunity to sell more “capital leases.” This means with a $1.00 out or nominal purchase option where the transaction allows the lessee to receive the depreciation. There may be an angle here that you have not heard before.

As a rule of thumb, the lessee needs to have not utilized his full $128,000 allowance for this year; although there is depreciation available and an attraction, even if they have. Meaning you take one month as a deposit, start the lease this year, with the next payment whatever program you have to start---a month, two months, three months, or even bi-annual payments, if you have such a program. The debtor is entitled to deduct the all the depreciation in the transaction not exceeding the dollar amount for this year.

The debtor also is entitled to depreciation on a schedule, which has advantage, too, as in a capital lease, it is not the amount you paid in 2007 but what is available in the depreciation schedule---and they have only paid a minimal amount of money. It is a legal deferment.

First, the equipment has to be in place and accepted in 2007.
If not paid but delivered two weeks ago, you may be able to accept this as you can argue paying the sales tax is the defining timing. Some lenders will not agree. The equipment also has to qualify and there are exceptions. *

179 expenses passed through via K-1s from partnerships (1065), S-corps (1120S), or trusts (1041) are limited at the 1040 level to the one maximum amount. A C corp. is able to deduct its own 179 expenses in addition to what is claimed on the 1040s of the owners. (This is one of the many ways in which C corps can save thousands of dollars in taxes over S corps.)

There are also individual investors who lease to others, furthering documentation that they are in the “rental business.” These investors may qualify for the depreciation and thus credits that are not
prime, would be very interested in pursuing. (It also should be noted, the residual in several states should be “fair market value” as otherwise a finance license may be required.)

First, I am told the “owner” files a fictitious name certificate with the county to show he has a sole proprietor business. A city business license is also not uncommon to obtain. The lease then is included a on the Schedule “C” of the personal federal income tax return.

If the company is a sole proprietorship or partnership, or “C” corp., there is no question whether it is permissible; however, the person to corporation lease is still being practice today.

Again, this not tax advice, but a report on what is happening on the street. Certainly to proprietorship, partnerships, C-corporations, now is the time to take advantage of Section 179.

See Terry Winder’s recent article on depreciation:
http://www.leasingnews.org/archives/December%202007/12-17-07.htm#102

$1.00 purchase options:
http://www.leasingnews.org/Conscious-Top%20Stories/Leasing_102/1_PO.htm

Section 179 Depreciation Schedule
(COLA is cost of living adjustment)
http://leasingnews.org/items/Deprecation_graph.gif

*Some Non-qualifying Property:
• Property held for the production of income
(investment property, most rentals).
• Real property, including buildings and their structural components, air conditioning and heating units.
• Property acquired by gift, inheritance or trade.
• Property purchased from certain related parties.
• Controlled group to controlled group transactions.
• Property used outside the United States.
• Property used in connection with furnishing lodging.
• Property used by tax-exempt organizations and governmental units.
• Property used by foreign persons or entities.
• Property held by an estate or trust.
• Property used by a passive activity.
• Intangible property (including computer software).

Previous Sales makes it Happen Columns:
http://www.leasingnews.org/Legacy/index.html

[headlines]

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Tax Deductions Time

Contributions over $25 will require a receipt under the new tax procedures. Vehicles and other donations over $5,000 will require an appraisal or form that will satisfy the actual value.

Often when you contribute to your charity, they give you a blank receipt, and ask you to fill it in. If it is clothing, use the Salvation Army value guide
(which also has other “dry goods” listed:)

http://www.salvationarmysouth.org/valueguide.htm

[headlines]

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### Press Release ###########################

Premier Lease & Loan Services Announces the Addition of
Rob Pierce as Business Development Manager

Cincinnati, OH - -- Premier Lease & Loan Services, a member of Great American Insurance Group, announces the recent addition of Rob Pierce as Business Development Manager.

As Business Development Manager, Mr. Pierce will be responsible for new business development and providing existing and new customers with commercial insurance solutions.

Before joining Premier, Mr. Pierce was employed with Key Bank.

Ken Schneider, Director of Product Management with Premier, states “As a Business Development Manager, Rob’s chief commitment will be to work with lessors to identify areas of opportunity to help them reach their business goals. Rob’s previous banking background and insurance experience will not only be an asset to Premier, but to the equipment leasing community.

Mr. Pierce received his Bachelor of Arts in Sociology from Wittenberg University in Springfield, Ohio.

About Premier Lease & Loan Services

A member of Great American Insurance Group, Premier Lease & Loan Services specializes in providing lease- and loan-related insurance products for financial institutions, focusing on commercial equipment lessors and vehicle lenders and lessors. Headquartered in Cincinnati, Ohio, Premier has offices in Bellevue, Washington; San Diego, California; the United Kingdom and Ireland. Additionally, Premier has sales offices spanning the globe.

About Great American Insurance Group

Great American Insurance Group’s roots go back to 1872 with the founding of its flagship company, Great American Insurance Company. Based in Cincinnati, Ohio, the operations of Great American Insurance Group are engaged primarily in property and casualty insurance, focusing on specialty commercial products for businesses, and in the sale of annuities and a variety of supplemental insurance products. The members of Great American Insurance Group are subsidiaries of American Financial Group, Inc. (AFG) also based in Cincinnati, Ohio. AFG’s common stock is listed and traded on the New York Stock Exchange (“NYSE”) and NASDAQ under the symbol (“AFG”).

Web Sites:
www.plls.com
www.greatamericaninsurance.com
www.afginc.com

[headlines]

### Press Release ###########################

Graphic Savings Group Announces Official Opening of New York City Office

Graphic Savings Group, a leader in providing full service equipment leasing and financial consulting, announced the opening of their new office in New York City. Conveniently located in DUMBO Brooklyn, just steps from the Brooklyn Bridge, the new GSG office has been created to assist and support the growing demand of customers in the New York area. This is Graphic Savings Group’s second office, working directly with the corporate headquarters located in Fairfield, Connecticut.

Graphic Savings Group’s decision to open a new office was based on the commitment to provide their clients with great customer service. With the increase of deals done within the city area, the ability to offer local support and services is an asset to this consistently expanding company. GSG New York is immediately staffing up, and more news will follow presenting the new additions to the GSG family.

“Our customers are expanding their commitment to the company, so it is time we expand our services to them,” stated Andrew Bender, CEO and co-founder of Graphic Savings Group. “A strong presence in the city will enable us to better service our clients’ current and future needs.”

Unlike other leasing sources, Graphic Savings Group prides itself on personalized attention by working with the customer to build a customized package. GSG works directly with the vendor and end user to structure the payments and terms to fit the specific deal. Whether the customer needs a step lease or a fair market value buyout, GSG will provide the most competitive lease available.

The new office is located at:

Graphic Savings Group, LLC
45 Main Street, Suite 1042
Brooklyn, NY 11201
Office: 718-243-2243

About Graphic Savings Group

Graphic Savings Group is a full service equipment lessor that provides cash flow management consulting to its partners. GSG specializes in leasing high volume copiers, printers, and other IT equipment. Whether you are a Fortune 500 company, municipality, or a start-up venture, Graphic Savings Group helps clients control the velocity of money. For more information visit Graphic Savings Group online at www.graphicsavings.com or call 203.336.4034.

[headlines]

### Press Release ###########################
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News Briefs----

Reversal, Fed Approves Plan to Curb Risky Lending
http://www.nytimes.com/2007/12/19/business/19subprime.html?_r=1&ref=
business&oref=slogin

U.S. Internet Sales Slow as Consumers Limit Spending
http://www.bloomberg.com/apps/news?pid=20601103&sid=ar.vaUwrQJ0I&refer=us

Celine Dion Takes Final Bow at Caesars
http://www.breitbart.com/article.php?id=D8TJB6980&show_article=1
http://www.nytimes.com/2007/12/17/arts/music/17celi.html?_r=1&oref=slogin

[headlines]

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You May have Missed---

FCC changes media ownership rules

http://seattletimes.nwsource.com/html/nationworld/2004080133_webfcc18.html

[headlines]

----------------------------------------------------------------

California Nuts Briefs---

California moves closer to huge health reform

http://www.usatoday.com/money/industries/health/2007-12-17-calif-health_N.htm

[headlines]

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“Gimme that Wine”

Wine on Line
http://leasingnews.org/Audio/Wine.htm

Whole Foods honored by Wine Enthusiast Magazine Whole Foods honored by Wine Enthusiast Magazine
*this week 20% off a case of wine, too
http://news.moneycentral.msn.com/provider/providerarticle.aspx?feed=ACBJ&date=
20071217&id=7952239

Wine Made Across the U.S.A.
http://www.npr.org/templates/story/story.php?storyId=17298711

Oregon Wine Harvest
http://oregonwinepress.com/index.php?pr=1207_02_Harvest

Wine Prices by vintage
http://www.winezap.com
http://www.wine-searcher.com/
US/International Wine Events
http://www.localwineevents.com/
Winery Atlas
http://www.carterhouse.com/atlas
Leasing News Wine & Spirits Page
http://two.leasingnews.org/Recommendations/wnensprts.htm
The London International Vintners Exchange (Liv-ex) is an electronic exchange for fine wine.
http://www.liv-ex.com/

[headlines]

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Calendar Events This Day

Asarah B’Tevet
Hebrew calendar date: Tevet 10,5768. The fast of the 10th of Tevet begins a first morning light and commemorates the beginning of the Babylonian siege of Jerusalem in the sixth century BC. Began at sundown on December 18.

Oatmeal Muffin Day
http://holidayinsights.com/moreholidays/December/oatmealmuffinday.htm

Yawm Arafat: The Standing at Arafat.
Islamic calendar date Dhu-Hijah 9,1428. The day when people of the Hajj (pilgrimage to Mecca) assemble for “the Standing” at the plan of Arafat at Mina, Saudi Arabia, near Mecca. This gathering is a foreshadowing of the Day of Judgment. Different methods of “anticipating” the visibility of the new moon crescent at Mecca are used by different Muslim groups. US date may vary. Began at sunset the preceding day.

Saint feast Days

• St. Augustine Moi
• St. Bernard Valeara
• St. Thomas De & Companions
• St. Darius
• St. Dominic Uy
• Bl. Francis Man
• St. Francis Xavier Mau
• St. Fausta
• St. Manirus
• St. Ribert
• St. Nemesius
• St. Meuris & Thea

http://www.catholic.org/saints/f_day/dec.php

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Iowa has more independent telephone companies than any other state.

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Today's Top Event in History

1776-The first number of “the Crisis” by Thomas Paine, a series of pamphlets written to bolster the morale of the Continental Army, was issued. It was immortalized by its famous first sentence, “ These are the times that try men’s souls.”
1813-Fort Niagara taken by the British
http://www.oldfortniagara.org/

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This Day in American History

    1675 -- Colonial forces escalate King Phillip's War by burning 300 old men, women & children alive in their village, & later attack the Naragansetts in the Great Swamp, killing over 1,000 Indians. It started on June 24th with a massacre of colonists at Swansee, Plymouth, by a band of Indians. The war was started by King Philip after three of his people were executed by the English for murdering an Indian in English employ.
    1686 -- Robinson Crusoe leaves his island after 28 years (so says Defoe).
"& thus I left the Island, the Nineteenth of December as I found by the Ship's Account, in the Year 1686, after I had been upon it eight & twenty Years, two Months, & 19 Days; being deliver'd from this second Captivity, the same Day of the Month, that I first made my Escape in the Barco-Longo, from among the Moors of Sallee."
    1733- “ Poor Richard’s Alamanack” was first published by Benjamin Franklin at Philadelphia. In continuous publication for 25 years, Franklin’s “Almanack” sold on average more than 10,000 copies yearly and thus was one of the most popular writings of colonial America. Franklin was born in Boston in 1706 and was apprenticed to his brother, a printer, at age 12. In 1729, Franklin became the official printer of currency for the colony of Pennsylvania. He began publishing Poor Richard's, as well as the Pennsylvania Gazette, one of the colonies' first and best newspapers. By 1748, Franklin had become more interested in inventions and science than publishing. He spent time in London representing Pennsylvania in its dispute with England and later spent time in France. He returned to America in March 1775, with war on the horizon. He served on the Second Continental Congress and helped draft the Declaration of Independence. He was also instrumental in persuading the French to lend military assistance to the colonies. He died in Philadelphia in 1790.
http://www.fi.edu/franklin
    1776-The first number of “the Crisis” by Thomas Paine, a series of pamphlets written to bolster the morale of the Continental Army, was issued. It was immortalized by its famous first sentence, “ These are the times that try men’s souls.”
    1813-Fort Niagara taken by the British
http://www.oldfortniagara.org/
    1777 - The Continental Army moved into encampment at Valley Forge amidst stormy winds and piercing cold. During 1777, Patriot forces under General Washington suffered major defeats against the British at the battles of Brandywine and Germantown; Philadelphia, the capital of the United States, fell into British hands. The particularly severe winter of 1777-1778 proved to be a great trial for the American army, and of the 11,000 soldiers stationed at Valley Forge, hundreds died from disease. However, the suffering troops were held together by loyalty to the Patriot cause and to General Washington, who stayed with his men. As the winter stretched on, Prussian military adviser Frederick von Steuben kept the soldiers busy with drills and training in modern military strategy. When Washington's army marched out of Valley Forge on June 19, 1778, the men were better disciplined and stronger in spirit than when they had entered. Nine days later, they won a victory against the British under Lord Cornwallis at the Battle of Monmouth in New Jersey.
    1821-Birthday of Mary Ashton Livermore, American reformer and women’s suffrage leader, born at Boston, MA. Died May 23,1905, at Melrose, MA.
    1842 - The United States recognized the independence of Hawaii.
    1853-Cornelius Yager of Santa Clara deeded of one square foot [305 square mm] of land and right of way to the Pacific and Atlantic Rail Road Company for construction of a railroad from San Jose to San Francisco .
    1854- Allen Benjamin Wilson of Watertown, CT., received a patent for a sewing machine that could sew curving seams. The machine operated with four-motion feed, which made it possible to sew a curved seam. This revolutionized the garment industry in New England.
19 Dec, 1885
King Oliver cornet 1885 Abend LA
http://www.redhotjazz.com/kingo.html
http://www.pbs.org/jazz/biography/artist_id_oliver_joe_king.htm
    1871- Albert L. Jones of New York City received a patent for an “improvement in paper for backing,” which he called “corrugated paper.” His patent covered corrugated sheets only and made no mention of backing or facing sheets. Later a facing sheet was applied to one side, and then to both sides, making single-face and double-face corrugated cardboard. Jones assigned his patent to the Thompson and Norris Company of Brooklyn, NY ( now part of New York City), which was the first manufacturer of corrugated paper in the United States. Corrugated paper boxes came into use about 1890.
    1875-Birthday of Carter Godwin Woodson, historian who introduced black studies to colleges and universities, born at New Canton, VA. His scholarly works included “the Negro in Our History,” “ The Education of the Negro.
    1894-Birthday of Ford Christopher Frick, sportswriter and Baseball Hall of Fame executive born at Wawaka, IN. Frick was a newspaperman who became Babe Ruth’s ghostwriter, president of the National League and Commissioner of Baseball. He ruled in 1961 that Roger Mari’s home run record would have to be categorized separately from Ruth’s because the American League had lengthened its schedule from 154 to 162 games. Inducted into the Hall of Fame in 1970. Died at Bronxville, NY, April 8, 1978.
    1895-Bandleader Erskine Tate born Memphis, Tennessee.
http://www.redhotjazz.com/etvo.html
    1899- Paul D. “Tony” Hinkle, football coach and basketball Hall of Fame coach born at Logansport, IN. Hinkle was one of the giants of the coaching profession, spending all five decades of his career at Butler University. His team won over 600 games, and over 50 of his former players became coaches. Inducted into the Hall of Fame in 1965. Died at Indianapolis, IN, Sept. 21, 1992.
    1903 - The first major suspension bridge in the United States -- the Williamsburg Bridge -- opened in New York City.
(lower part of: http://memory.loc.gov/ammem/today/dec19.html )
    1910-Rayon made from cellulose was commercially produced by the American Viscose Company in Marcus Hook, PA. Production in 1911 amounted to 362,000 pounds. The patents were acquired from the General Artificial Silk Company, Landsdown, PA, who started producing the
product, calling it “artificial silk.” The term “rayon” was adopted in 1924 to replace “artificial silk” and similar names.
    1911 –The great trumpet player Lu Watters Birthday
http://www.sfmuseum.org/hist4/watters1.html
http://www.jazzbymail.com/artists/lwybjb.html
    1915- Phillip D. ( Phil” Woolpert, Basketball Hall of Fame coach born at Danville, KY. Still talked about this day in the Bay Area. Woolpert played at Loyola University of Los Angeles, graduating in 1940, and began coaching at St. Ignatius High School in San Francisco. In 1950, he moved to the University of San Francisco where he put together one of the greatest college teams ever. Led by Bill Russell and KC Jones, the Dons won their last 26 games in 1954-55 and all 29 games in 1955-56. The won consecutive NCAA titles, too. Woolpert resigned in 1958-59 but later coached in the American Basketball League and at the University of San Diego. Inducted into the Hall of Fame in 1992. Died at Sequim, WA, May 5, 1`987.
    1917-Singer Eddie “Cleanhead” Vinson born Houston, Texas. Died July 2, 1988
http://www.john-meekings.co.uk/evinson.html
http://www.nuraw.com/Pages/AlumniPages/EddieVinson.html
    1917-The National Hockey League opened its first season of play with two games. The Montreal Canadians defeated the Ottawa Senators, 7-4, with Joe Malone scoring five goals, and the Montreal Wanderers beat the Toronto Arenas, 10-9, with Harry Hyland scoring five goals. Despite their victory,
the Wandererers lasted only six games, withdrawing form the league when the Montreal Arena burned down.
    1918-Birthday of pianist Professor Longhair, Bogalus, LA
    1918 - Robert Ripley's newspaper cartoon of unusual, hard-to-believe facts from around the world was first published in the New York Globe. Ripley first planned to call the cartoon "Chumps and Champs" as it originally involved sport feats, but decided instead on "Believe It Or Not!".
    1924-Birthday of Edward Barney, baseball public address announcer and former baseball player, born at Omaha, NE. A fastball pitcher who had persistent trouble with his control, Barney nevertheless won 15 games in 1948 for the Brooklyn Dodgers and pitched a no-hitter against the New York Giants. After retiring, he was much beloved as the public address announcer for the Baltimore Orioles. He rewarded spectators who caught foul balls by saying, “ Give that fan a contract,” and he concluded every announcement with a dramatic “ Thaaaaaak youuuuuu>’Died a Baltimore, MD, August 12, 1997
    1924 - The Riverside Ranger Station in Yellowstone Park, WY, reported a low of 59 degrees below zero, a December record for the U.S.
    1926-Birthday of Robert Lawrence “Bobby” Layne, Pro Football Hall of Fame quarterback born at Santa Ana, Texas. Layne starred at the University of Texas before and after serving the Merchant Marines during World War II. As a pro, he led the Detroit Lions to the NFL title in 1952, 1953, and 1957. His flamboyant leadership on the field was matched by a boisterous off-the-field lifestyle. Inducted into the Hall of Fame in 1967,. died at Lubbock, Texas December 1,1986
    1935-Birthday of piano player Bobby Timmons, Philadelphia, PA
http://members.tripod.com/~hardbop/timmons.html
    1936- Barney Bigard records “Caravan” in Los Angeles ( Variety 515 )
    1939-Birthday of American Composer William Ryden, New York City.
    1940-Birthday of guitarist/song writer Phil Ochs,El Paso Texas
    1941-Birthday of Maurice White ( of Radiants/Earth-Wind-Fire) Memphis, TN
http://www.amazon.com/exec/obidos/ASIN/B00005B17U/avsearch-df1-9-20/
104-3547695-1517507
http://www.earthwindandfire.com/ewf/default.asp
    1945--FLUCKEY, EUGENE BENNETT Medal of Honor
Rank and organization: Commander, U.S. Navy, Commanding U.S.S. Barb. Place and date: Along coast of China, 19 December 1944 to 15 February 1945. Entered service at: Illinois. Born: S October 1913, Washington, D.C. Other Navy award: Navy Cross with 3 Gold Stars. Citation: For conspicuous gallantry and intrepidity at the risk of his life above and beyond the call of duty as commanding officer of the U.S.S. Barb during her 11th war patrol along the east coast of China from 19 December 1944 to 15 February 1945. After sinking a large enemy ammunition ship and damaging additional tonnage during a running 2-hour night battle on 8 January, Comdr. Fluckey, in an exceptional feat of brilliant deduction and bold tracking on 25 January, located a concentration of more than 30 enemy ships in the lower reaches of Nankuan Chiang (Mamkwan Harbor). Fully aware that a safe retirement would necessitate an hour's run at full speed through the uncharted, mined, and rock-obstructed waters, he bravely ordered, "Battle station--torpedoes!" In a daring penetration of the heavy enemy screen, and riding in 5 fathoms of water, he launched the Barb's last forward torpedoes at 3,000-yard range. Quickly bringing the ship's stern tubes to bear, he turned loose 4 more torpedoes into the enemy, obtaining 8 direct hits on 6 of the main targets to explode a large ammunition ship and cause inestimable damage by the resultant flying shells and other pyrotechnics. Clearing the treacherous area at high speed, he brought the Barb through to safety and 4 days later sank a large Japanese freighter to complete a record of heroic combat achievement, reflecting the highest credit upon Comdr. Fluckey, his gallant officers and men, and the U.S. Naval Service.
    1948—Top Hits
Buttons and Bows - Dinah Shore
On a Slow Boat to China - The Kay Kaiser Orchestra (vocal: Harry Babbitt & Gloria Wood
White Christmas - Bing Crosby
One Has My Name (The Other Has My Heart) - Jimmy Wakely
    1949-Birthday of trombone player Bob Brookmeyer, Kansas City Mo.
    1949-Birthday of drummer Lenny White, Jamaica, NY
    1956—Top Hits
Singing the Blues - Guy Mitchell
Blueberry Hill - Fats Domino
Since I Met You Baby - Ivory Joe Hunter
Singing the Blues - Marty Robbins
    1957 - Meredith Wilson’s musical, "The Music Man", opened at New York City's Majestic Theatre. The show starred Robert Preston and enjoyed a 1,375 show run. the band included 76 trombones and 101 cornets.
    1958 - No. 1 Billboard Pop Hit: ``The Chipmunk Song,'' The Chipmunks with David Seville. The song is the second No. 1 for Chipmunks creator Ross Bagdasarian, alias David Seville. Before he created the Chipmunks, Seville hit in April 1958 with ``Witch Doctor.'
    1960 - RCA Victor Records released Neil Sedaka’s "Calendar Girl". The song would be Sedaka’s fourth record to make the charts. Other hits include: "The Diary", "Stairway to Heaven", "Bad Girl", "Next Door to an Angel", "Happy Birthday Sweet Sixteen", "Laughter in the Rain" and "Breaking Up is Hard to Do".
    1960 - Frank Sinatra recorded his first session with his own record company, Reprise Records. Recorded that day were "Ring-A-Ding-Ding" and "Let’s Fall in Love".
    1961 - In New York City, "Judgment At Nuremberg" opened with a star-studded cast including Spencer Tracy, Burt Lancaster, Richard Widmark, Montgomery Clift, Judy Garland, Marlene Dietrich, and Maximillian Schell who won the Academy Award for Best Actor for his performance in the film. The film would also receive an Oscar for Best Adapted Screenplay as well as nine other nominations.
    1961- Green Bay Packer Great Reginald Howard “Reggie” White birthday, Chattanooga, TN.
    1962- Birthday of Jodie Foster, film actor, director, and producer. Multi- Academy Award winner for her acting performances in Cry of the Lambs and Accused. Jodie was the youngest of four children raised by her mother Brandy, an art dealer and publicist.
    1964—Top Hits
Come See About Me - The Supremes
I Feel Fine - The Beatles
Goin’ Out of My Head - Little Anthony & The Imperials
Once a Day - Connie Smith
    1971 — Houston safety Ken Houston returns two interceptions for touchdowns in the Oilers' 49-33 victory over San Diego to set the NFL career record with nine touchdowns on interception returns. He also sets the single-season record with four interception return touchdowns.
    1972—Top Hits
Me and Mrs. Jones - Billy Paul
You Ought to Be with Me - Al Green
It Never Rains in Southern California - Albert Hammond
Got the All Overs for You (All Over Me) - Freddie Hart & The Heartbeats
    1973 - Johnny Carson pulled a prank in front a nationwide, late-night NBC audience. Carson started a false toilet-paper scare when in his "Tonight Show" monologue, he said a Wisconsin congressman warned toilet paper would disappear from supermarket shelves. In many parts of the United States, toilet paper soon became a scarce after the gag.
    1974- Nelson A Rockefeller sworn-in as the 41st Vice-President. On August 9, President Nixon resigned and Gerald R. Ford was sworn in as the 38th president of the United States. August 20, Nelson A. Rockefeller, former governor of New York, was nominated for the vice-presidency by President Ford.Presidents who served, but were never elected:
Chester A. Arthur
Millard Fillmore
Gerald R. Ford
Andrew Johnson
John Tyler
Presidents who never had a vice-president
Chester A. Arthur
Millard Fillmore
Andrew Johnson
John Tyler
* The 25th Amendment now requires Presidents to nominate a new Vice President
    1974- The first personal computer was the Altair 8800, sold in kit form. Sales took off when it was featured on the cover of the January, 1975 issue of Popular Electronics magazine. It was developed by Edward Roberts at Micro Instrumentation and Telemetry Systems (MITS) of Albuquerque, NM. the kit cost $397. The first personal computer that was commercially successful was the Commodore PET, developed by Commodore Business Machines of Westchester, PA, and marketed to the consumers beginning early 1977. It sold for $595. Nolan Bushnell developed a small personal computer, but thought it would not take off and wanted to stay ahead of Japan and others in the game business, when Steven Jobs brought it to Steven Wozniack to copy and Apple Computer, Cupertino, CA, was born and by historians is considered the first successful PC, released the same year, aiming their market at schools and later opening up their own retail stores. Leading Edge, Osborne, Eagle and many other computers grew using the Windows operating system while IBM introduced their own proprietary
operating system along with PIC, which was the most popular at the time for business use of personal computer systems.
    1979 - Elvis Presley's personal physician, George Nichopoulos, was charged with "illegally and indiscriminately" prescribing over 12,000 tablets of uppers, downers, and painkillers for the rock and roll star during the 20 months preceding his untimely death.   1979-Chrysler gets first bail out. In July, company chairman John J. Ricardo announced that Chrysler had posted second-quarter losses in the neighborhood of $200 million. However, the struggling auto giant received a generous Christmas present on December 19, as the Senate green lighted a $1.5 billion loan to help put the company back on its feet. In the short term, though, the loan did little to staunch the bleeding: 1980 saw Chrysler rack-up record losses of well over $1.7 billion.
    1979 - No. 1 Billboard Pop Hit: ``Escape (Pina Colada Song),'' Rupert Holmes. The song tops the pop singles chart for two weeks and is the last No. 1 song of the 1970s.
    1980—Top Hits
Lady - Kenny Rogers
More Than I Can Say - Leo Sayer
(Just Like) Starting Over - John Lennon
Why Lady Why - Alabama
    1984- Twenty-three year old Wayne Gretsky, of the Edmonton Oilers, led his hockey team to beat Los Angeles Kings 7-3. He scored two goals and racked up four assists, becoming the 18th player in the National Hockey League to score over than 1,000 points.
    1988—Top Hits
Look Away - Chicago
Every Rose Has Its Thorn - Poison
Giving You the Best That I Got - Anita Baker
A Tender Lie - Restless Heart
    1989 - High winds and heavy snow plagued the northern and central Rockies. Snowfall totals in Montana ranged up to 12 inches at Lincoln, and wind gusts in Colorado reached 97 mph at Squaw Mountain. Twelve cities in the north central U.S. reported record low temperatures for the date, including Dickinson ND with a reading of 26 degrees below zero. Bismarck ND was the cold spot in the nation with a morning low of 35 degrees below zero.
    1997 - Titanic, James Cameron's movie epic, was released across the United States. At more than three hours long, and a $200 million production price, critics anticipated that it would fail miserably. However, the "most expensive film ever", made with state-of-the-art technology, wowed audiences of all ages, and quickly became the top box-office champ for a film longer than 3 hours.
    1998- Senate Majority Leader Trent Lott is named "Man of the Year" by the Council of Conservative Citizens (CCC), alleged to be a “racist” organization, made up of many Klu Klux Klan members.
    1998 - After nearly 14 hours of debate, the House of Representatives approves two articles of impeachment against President Bill Clinton, charging him with lying under oath to a federal grand jury and obstructing justice. Clinton, the second president in American history to be impeached, vowed to finish his term. In November 1995, Clinton began an affair with Monica Lewinsky, a 21-year-old unpaid intern. Over the course of a year and a half, the president and Lewinsky had nearly a dozen sexual encounters in the White House. In April 1996, Lewinsky was transferred to the Pentagon. That summer, she first confided in Pentagon co-worker Linda Tripp about her sexual relationship with the president. In 1997, with the relationship over, Tripp began secretly to record conversations with Lewinsky, in which Lewinsky gave Tripp details about the affair. In December, lawyers for Paula Jones, who was suing the president on sexual harassment charges, subpoenaed Lewinsky. In January 1998, allegedly under the recommendation of the president, Lewinsky filed an affidavit in which she denied ever having had a sexual relationship with him.

[headlines]

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Football Poem

“A champion is one who gets up when he can't.”
Jack Dempsey

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“Take pride in how far you have come; have faith in how far you can go.”
Unknown

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“Tough times don't last, tough people do.”
Unknown

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If you think you are beaten, you are.
If you think you dare not, you don't.
If you think you'd like to win, but you think you can't,
it's almost certain you won't.

If you think you'll lose, you've lost.
For out in the world you'll find,
success begins with a fellow's will.
It's all in the state of mind.

If you think you're outclassed, you are
You've got to think high to rise.
You've got to be sure of yourself,
before you can ever win a prize.

Life's battles don't always go,
to the stronger or faster man.
But sooner or later the man who wins,
is the man who thinks he can.

Unknown

[headlines]

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SuDoku

The object is to insert the numbers in the boxes to satisfy only one condition: each row, column and 3x3 box must contain the digits 1 through 9 exactly once. What could be simpler?

http://leasingnews.org/Soduku/soduko-main.htm

[headlines]

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Daily Puzzle

How to play:
http://www.setgame.com/set/puzzle_frame.htm

Refresh for current date:
http://www.setgame.com/set/puzzle_frame.htm

[headlines]

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http://www.gasbuddy.com/
http://www.gasbuddy.com/GB_Map_Gas_Prices.aspx
http://www.gasbuddy.com/GB_Mobile_Instructions.aspx

[headlines]

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News on Line---Internet Newspapers

Marin County, California

http://www.marinij.com

--------------------------------

[headlines]