...The facts available for review do not support the court’s interpretation of APC. According to Okla. Stat. tit. 47, § 11-902(A)(1) (2015), it is unlawful for any person to be in actual physical control of a vehicle within this state who has a breath alcohol concentration of eight-hundredths (0.08) or more. The policy rationale of the legislature was to enable law enforcement to apprehend suspects that are intoxicated and at risk of driving a vehicle. Hughes v. State, 535 P.2d 1023, 1024 (Okla. Crim. App. 1975). The definition used by the Oklahoma Courts of actual physical control is “if a person has existing or present bodily restraint, directing influence, domination or regulation, of an automobile, while under the influence of intoxicating...
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...MEMO TO: Professor Michael E. Rychel FROM: Harmanpreet Kaur DATE: March 26 2014 SUBJECT: Difference between tax evasion, tax avoidance, and tax fraud? The times when taxes were first imposed on American Citizens, from that day people have been trying to find different ways to escape from taxes. While some taxpayers continue to find legal ways to avoid taxes on the other hand some choose to evade taxes, or not to pay at all. Three ways to avoid taxes are tax evasion, tax avoidance, and tax fraud. The distinguishes are: Tax Evasion It is an illegal practice where a person, organization, or corporation intentionally avoids paying their tax liability. However, typically tax evasion schemes involves an individual or corporation misrepresenting their income to the Internal Revenue Service (IRS). Misrepresentation may take the form either of under reporting income, inflating deductions, or can be hiding money, and its interest altogether in offshore accounts. Individuals who are involved in illegal enterprise often engage in tax evasion because reporting their original incomes would serve as an admission of guilt and could result in criminal charges. A party which can also try to report these earning as coming from a legitimate source can face serious charges. In the United States, tax evasion constitutes a crime that may have been given rise to substantial monetary, imprisonment, or both. Some of the examples of Tax Evasion are: In 2002 James Traficant, was convicted...
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...The current truck driver shortage is an economic disaster Over the past several years, there has been a huge decline in the number of people willing to work in the trucking sector, and trucking companies are frantically looking to fill the void with determined people. The role of truck drivers is very vital in the United States, and a decline may prove to be detrimental to the already stagnant economy of America. Shortage of drivers means fewer people to drive trucks and make timely deliveries of goods businesses depend upon, in effect hurting every party involved in the dealing. A significant portion of the shortage can be blamed on the extended amount of time most drivers have to spend away from their loved ones. Continuously being on the...
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...In the Carl M. Miles, et al. v. City Council of Augusta, Georgia, et al. 551 F. Supp. 349 Plaintiffs contended the Augusta, Ga. Ordinance No. 5006 requiring them to obtain a business license for “Blackie – The Talking Cat”. It is undisputed that Blackie the cat is the main source for their income and requires them to spend most of their days soliciting money for Blackie’s performance. In the case Broadrick, et al. v. Oklahoma et al., 413 U.S. 601; 93 S. Ct. 2908, state employees appealed a district court’s decision that ruled in favor of defendants, the State of Oklahoma. The appeals court determined the Okla. Stat. tit. 74, §818, regulating political activity of civil servants, was constitutional because it gave clear warning of banned...
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...The High Court and the Hijab Premise 1. The Supreme Court this week strengthened an important civil rights statute (Conclusion) - when it ruled in favor of a Muslim teenager who was rejected for a job because she wore a head scarf. Premise 2. 8-1 decision offers a resounding reminder that generous accommodations of religious convictions especially those of a minority faith (conclusion) - is a noble American tradition. Premise 3. The decision was a victory for Samantha Elauf, who was 17 when she applied for a position at an Abercrombie & Fitch outlet in Tulsa, Okla. (Conclusion) - She was rejected after appearing at an interview wearing a modified black hijab that she regards as a "symbol of modesty in my Muslim faith." Premise 4. The issue before the Supreme Court was whether Abercrombie & Fitch could be held liable even though it didn't know for certain that (Conclusion) - Elauf's head covering was a religious observance. Premise 5. The law also can be violated, Scalia said, (Conclusion) - if an employer refuses to hire someone because of an "unsubstantiated suspicion that accommodation would be needed." Premise 6. Earlier this year, the court relied on a different federal law to hold that a state prison had to allow a Muslim inmate to grow a half-inch beard for religious reasons — (Conclusion) - even though the prison banned beards for supposed security reasons. Premise 7. The most significant example of a law accommodating religion is the 1993 Religious Freedom...
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...Medical Marijuana Laws and their Effects Keith Reese COM/156 7/23/2014 Jennifer Preus Medical Marijuana Laws and their Effects In 1936, George Herliman produced the propaganda film “Tell Your Children”, later titled “Reefer Madness”(“IMBD”, 1990-2014). This film, financed by a church group to display the exaggerated consequences of marijuana usage, was intended to inspire fear in parents and children alike. Though marijuana legalization has become a front burner topic, one would assume that our technological advances would invoke more rational responses from the general public seeking facts to support claims. However, the same type of fear induced media messages are employed today by anti-marijuana groups and politicians to sway public opinion. Contrary to the seemingly credible publications throughout the media, the legalization of marijuana, medical or recreational, does not increase crime. As the debate regarding the legalization of marijuana, both medicinal and recreational, has heated up, several groups have been formed to speak out about the perceived consequences. Former Congressman Patrick Kennedy has co-founded the anti-marijuana group, Project SAM, with Kevin Sabet who also is the director of the organization. After the Justice Department allowed Colorado and Washington to move forward with their respective marijuana legislation, Kennedy claimed, “we can look forward to more drugged driving accidents,...
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...Oklahoma is a state located in the South Central United States. Oklahoma is the 20th most extensive and the 28th most populous of the 50 United States. The state's name is derived from the Choctaw words okla and humma, meaning "red people". The capital of Oklahoma the state is Oklahoma City. The population of Oklahoma is estimated to about 3.878 million in 2014. The secretary of the state is Chris Benge and the senators are Jim Inhofe and James Lankford. The State flag features an Osage warrior's shield on a blue background. An olive branch and a calumet, or peace pipe, lay across the shield. Seven eagle feathers decorate the shield. Both of these items are symbols of peace. The design was officially adopted as Oklahoma's flag in 1925. In 1941 the word "Oklahoma" was added beneath the shield. The land that today makes up Oklahoma was added to the United States as part of the Louisiana Purchase of 1803. Throughout the 19th century, the U.S. government relocated Indian tribes from the southeastern United States to the area, and by 1900, over 30 Indian tribes had been moved to what was originally called the Indian Territories. At the same time, ranchers in Texas began to move into the area in search of new pasture lands, and the government eventually opened the land to settlement, creating “land runs” in which settlers were allowed to cross the border at a particular hour to claim homesteads. Settlers who broke the law and crossed the border sooner than allowed were...
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...On an October day in 1985, in Muskogee, Okla., Bill Bartmann--company founder, father, community leader--stood on the floor of his factory and wept. So did his 71 employees. Their final work shift complete, they filed past Bartmann to shake his hand, return his embrace, clap one another on the shoulder, and cry some more. "I've been through some deaths in the family, including my father's," Bartmann says quietly today, "but nothing was more traumatic than that afternoon. It was the most tearful, soul-wrenching experience of my life." Bill Bartmann's business had failed. The demise of Hawkeye Pipe Services Inc ., a manufacturer of pipes for oil rigs, could not have been swifter. On July 25, OPEC's oil cartel all but crumbled. Prices dove as crude flooded the market, bringing drilling in Oklahoma to a near halt virtually overnight. For thriving Hawkeye Pipe, it was an unequivocal death sentence: July sales were $1 million, August sales were precisely zero. As Bartmann puts it, it was as if a hand had reached out from 10,000 miles away and turned off the faucet. He snaps his fingers: "It was just that quick." And so, once the company's assets had been auctioned off at yard-sale prices, Bartmann found himself in that most dreaded of entrepreneurial circumstances: ensnared in his personal guarantees, more than $1 million in debt. That's when the telephone calls started. Surly collection agents rang at all hours of the day and night, promising lawsuits, hurling insults, demanding...
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...Regulations Part 785: Hours Worked Title 29, Part 785 of the Code of Federal Regulations U.S. Department of Labor Wage and Hour Division WH Publication 1312 (Reprinted May 2011) Material contained in this publication is in the public domain and may be reproduced fully or partially, without permission of the Federal Government. Source credit is requested but not required. Permission is required only to reproduce any copyrighted material contained herein. This material may be contained in an alternative Format (Large Print, Braille, or Diskette), upon request by calling: (202) 693-0675. Toll-free help line: 1-866-487-9243 (1-866-4-USWAGE) TTY TDD* phone: 1-877-889-5627 *Telecommunications Device for the Deaf. Internet: www.wagehour.dol.gov PART 785—HOURS WORKED Sleeping Time and Certain Other Activities § 785.20 General. § 785.21 Less than 24-hour duty. § 785.22 Duty of 24 hours or more. § 785.23 Employees residing on employer’s premises or working at home. Section Contents Subpart A—General Considerations § 785.1 Introductory statement. § 785.2 Decisions on interpretations; use of interpretations. § 785.3 Period of effectiveness of interpretations. § 785.4 Application to Walsh-Healey Public Contracts Act. Preparatory and Concluding Activities § 785.24 Principles noted in Portal-to-Portal Bulletin. § 785.25 I llustrative U.S. Supreme Court decisions. § 785.26 Section 3(o) of the Fair Labor Standards Act. Subpart B—Principles for...
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...job’s for the community working for Wal-Mart. The island is in need of restoring Wal-Mart is well known for donating money to communities. Wal-Mart is exactly what Kava needs to make a comeback. “Wal-Mart Stores, Inc. (Wal-Mart)2011, incorporated in October 1969, operates retail stores. The Company operates in three business segments: Wal-Mart U.S., Wal-Mart International, and Sam’s Club”. ( www.reuters.com/). 2011. “ The Wal-Mart story began in 1962, when Sam Walton, our founder opened the company’s first discount store in Rogers, Ark. 1968 saw the hiring of Wal-Mart Aviation’s first full-time pilot, who provided help to Sam and Bud Walton, as well as the opening of the first stores outside of Arkansas, in Sikeston, Mo., and Claremore, Okla. The company officially incorporated as Wal-Mart Stores Inc. on October 31, 1969.” (Wal-Mart)2011 The environment at the stores is a family atmosphere. Careers are easily obtainable all Wal-Mart stores 2/3 of our store managers who started off on the stock or sales floor. Employment with the option to move up in the company will be very positive for the morale in Kava. “The Wal-Mart Foundation is committed to helping people live better by leading on social issues that matter to our customers and associates. They...
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...is college tuition so high. Is attending college worth the price tag of tuition? If you didn’t already know then I hate to be the bearer of bad news, but spoiler alert you have to pay for college a year after you finish college. The price of college has gone from affordable to sky-high in the last decade and even more so this year. (“If you want to get an earful about paying for college, listen to parents from states where tuition and fees have skyrocketed in the last five years. In Arizona, for example, parents have seen a 77 percent increase in costs. In Georgia, its 75 percent, and in Washington state, 70 percent. Even in Oklahoma, where tuition increases have been among the lowest in the nation, parents are dismayed. In Stillwater, Okla., Jeffery Corbett's daughter is attending community college. Corbett, a fundraiser for a nonprofit, says a high school diploma just won't get you very far. And he knows; he doesn't have a college degree. "I think about it all the time, because I realize [how] it has limited me, by not having that piece of paper," he says. And that, experts say, is the source of parents' frustration today. A college education seems unaffordable at the worst possible time — when "people are really struggling," says Sandy Baum, a senior fellow at the Urban Institute who has spent much of her career studying trends in college costs. "The unemployment...
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...9% is multiracial, .04% is Pacific Islander, and 37.6% is Hispanic. It got its nickname, the Golden State, from the Gold Rush of 1848 which led to an economic boom and the migration of workers and prospectors from other parts of the United States and other countries. It became the center of the entertainment industry in theearly20thcentury. In the late 20th century, information and technology was developed, and Silicon Valley grew into a top exporter of computers. Aside from the entertainment and computer sectors, California’s residents are also involved in trade, business, education, health services,andmanufacturing Oklahoma, on the other hand, is the 46th state of the United States of America. It got its name from the Choctaw words “okla” and “humma” which mean “red people” because it is home to a large number of Native Americans. In fact, there are 25 Native American languages spoken in the state. It is nicknamed the Sooner State, and its capital city is Oklahoma City. It is one of the six states on the Frontier Strip which also includes: North and South Dakota, Nebraska, Kansas, and Texas. It is the second largest producer of natural gas...
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...will attached to the petition is a true and correct copy of the fully-executed will. Affidavit from Leah Phillips, (Phillips) states 1. That she knew Graham on the date of the copy of the will shown to her, and the signature in the copy was indeed hers. 2. That she knew the subscribing witnesses on that date. 3. The will was signed by Graham at Pray, Walker, Jackman, Williamson & Marlar Law Firm on the date found in the copy in the presence of Gassaway, Marlar, and herself. 4. That on that date, Graham declared the Will he signed as being his to Gassaway, Marlar, and herself. Order Admitting Lost Will 1. That the instrument propounded herein for probate is a Will duly executed by Graham and witnessed and notarized in accordance with 84 Okla Stat. § 55 and was executed in all particulars as required by law and should be admitted to probate. 2. That the instrument is established as a valid Will. Comparison To Our...
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...2/5/2012 ECONOMIC NEXUS IN WASHINGTON STATE: DEFINING SUBSTANTIAL NEXUS Armikka R. Bryant* I. INTRODUCTION This Article explores the evolving framework of nexus and examines the constitutional constraints imposed on states’ tax jurisdiction and how states overcome those limitations. In 2010, the Washington State Legislature declared that out-of-state businesses with no physical presence in Washington were earning significant income from Washington residents by providing services or collecting royalties on the use of intangible property in the state.1 The Legislature also determined that, although these out-of-state businesses did not have a physical presence in the state and were not paying their fair share of Washington State taxes, they were nonetheless receiving the following significant benefits provided by the state: • Laws providing protection of business interests or regulating consumer credit; • Access to courts and judicial process to enforce business rights, including debt collection and intellectual property rights; • An orderly and regulated marketplace; and • Police and fire protection and a transportation system benefiting in-state agents and other representatives of out-of-state businesses.2 * Armikka R. Bryant, Tax Policy Counsel, Washington State Department of Revenue; J.D., 2001, The University of Iowa; LL.M. (Taxation), 2004, The University of Washington; B.A., 1997, The University of Michigan; member of Washington State Bar. I would...
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...1. United States v. Hernandez, 314 F.3d 430, 437 (9th Cir. 2002) 2. Id. at 435. 3. Hernandez, 314 F.3d at 437. 2. A. Wright v. United States, 902 F. Supp. 486, 487(S.D.N.Y. 1995) B. Id. at 489 C. Wright, 902 F. Supp. at 488 3.A. Chessman v. Hale, 31 Mont. 577,584, 79 P. 254,256(Mont. 1905) B. Id. at 590, 79 P. at 258 C Chessman, 31 Mont. at 592, 79 P. at 259. 4.A Sears v. Baccaglio, 60 Cal. App. 4th. 1136,1147, 70 Cal. Rptr. 2d 769,776( Cal. Ct. App. 1998) B. Id. at 1150, 70 Cal. Rptr. 2d at 778. C. Sears, 60 Cal. App. 4th. at 1147, 70 Cal. Rptr. 2d. at 776. 5. A.Stout v. Turney, 22 Cal. 3d 718,726, 586 P.2d 1228,1232, 150 Cal. Rptr. 637, 641( Cal. 1978) B. Id. at 726, 586 P.2d. at 1232, 150 Cal. Rptr. at 641. C. Stout, 22 Cal. 3d at 726, 586 P.2d at 1232, 150 Cal. Rptr. at 641. 6. Webb v. Theriot, 704 So. 2d. 1211,1215(3d Cir. 1997) B. Id. at 1214. C. Webb, 704 So. 2d. at 1215. 7. Trout v. Brown, 125 Ind. App. 381, 382, 123 N.E.2d 647, 648( Ind. Ct. App.) b. Id. at 386, 123 N.E.2d at 649. C. Trout, 125 Ind. App. at 387, 123 N.E.2d at 650. 8. Peterson v. Front Page Inc., 462 N.W.2d 157, 160( Dakota.) B. Id. at 160. C. Peterson, 462 N.W.2d at 160. 9. Wilderness Society v. U.S Fish and Wildlife Service, 316 F.3d. 913, 925( (9th Cir. 2003) B. Id. at 924. C. Wilderness Society, 316 F.3d at 929. 10. Exxon Mobil Corp. v. Star-Kist Foods Inc., 545 U.S 546, 572...
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