Minister Rabbitte confronted at the Radisson this evening. Pic Northwest News Pix/Joe BolandJUST four people turned out this evening to protest at the presence of natural resources minister Pat Rabbitte on a visit to Donegal – and three of them were children.Just Corina McCallig and her children Nikita (10), six-year-old Ethan and little daughter Emily, who is three, bothered to protest outside the Radisson Hotel in Letterkenny.The minister was in the town the mark the ending of work on a new high-powered electricity line finishing at a switching station in Glenties. Protest groups – and farmers – had opposed the 110 kilovolt line, claiming it had ruined the countryside.However Eirgrid and the Minister have insisted Donegal needs stable power supply to help attract jobs and investment to the county.Ms McCallig had somehow gotten her hands on an election poster belonging to Fine Gael councillor Terence Slowey – and turned it into a protest poster against Irish Water.“I’m still here,” she said when asked why so few people were continuing to protest against water and property taxes. “I won’t stop protesting. This government has sold us all down the river. They’ve taxed our homes, sold off our water and sold off our gas and oil and natural resources.”She then turned on the Minister when he arrived, heckling him. She told him: “You’ve sold all our natural resources Minister. My children will have to leave this country because of you.”Minister Rabbitte, who is expected to be axed from the Cabinet in the upcoming reshuffle, said he was doing what was in the interests of the country.But why so few protests now in Donegal?“I’m here with my children,” said the mother of three. “I won’t stop speaking up for our children.”There was a significant Garda presence in the area, but no real protest to police. Just one Garda stood alongside the mother and her children.IS THIS THE END OF DONEGAL PROTESTS? JUST ONE MUM, 3 CHILDREN TAKE ON MINISTER was last modified: June 26th, 2014 by John2Share this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window)Tags:donegalGardaiGlentiesletterkennyMinisterpat rabbitteprotest
Share Facebook Twitter Google + LinkedIn Pinterest By Brian E. RavencraftIf you have ever purchased a farm, a house, a tractor, or any other item that required financing, you know that there are many documents that must be signed when financing a purchase. Chances are you have signed documents with all kinds of terms related to principal amounts, interest rates, due dates and penalties. Although reading these documents can be somewhat terrifying, especially when reading the penalty provisions, these documents serve a purpose.For farming businesses that make loans to other family member or customers, these documents are the legal proof that establishes that they are entitled to money and how they are to be repaid. When a business goes to court to get a judgment against someone who has not paid them, they are expected to produce those documents to prove that they are owed money from a specific person. And the truth is we would not have it any other way. Fairness demands that if a business is demanding someone to pay them, they need to have written proof of it.Farming businesses, big and small, also need these documents to prove to their accountants and to the IRS the existence of those loans for tax purposes. There are times when businesses may feel that there is no need for these documents because it’s an inconvenience or they know the party that they are lending to. This is a big mistake. Recently, in the case of John M. Sensenig, et ux. v. Commissioner, TC Memo 2017-1, Code Sec(s) 166; 385; 6662; 7491, the tax court found that lack of documentation of loans was a major factor in the denial of bad debt loss deductions by a taxpayer. As a result, not only did the taxpayer lose major deductions for bad debt losses due to the lack of documentation, but the taxpayer incurred significant accuracy-related penalties as well.Just as a court would demand those documents in order for a farming business to be able to obtain a judgment against someone who owed them money, a tax court and the IRS will demand to see those same documents to prove that they are entitled to claim a bad debt loss deduction. Another wrinkle in the Sensenig case was that the loans made in that case were made between businesses that had common ownership. Due to the common ownership and the lack of formal documentation of the loans (among other things), those loans were not only not allowed to be claimed as bad debt losses but were treated as equity by the tax court, which has further significant accounting and tax consequences (not to mention headaches).Loans that are made to shareholders, members or other related businesses receive a high level of scrutiny from the IRS and tax courts. Not only does documentation play a major role in determining whether the loan should be treated as a loan or as an equity contribution, but so do things such as creditworthiness, relationship of the lender and debtor, attempts to collect the debt if delinquent, capital structure of the debtor, and other factors related terms of the repayment of the loan.Documentation of a loan is a critical first step in establishing that a loan should be treated as loan and nothing else such as a gift or equity.At Holbrook & Manter CPAs, we can help guide you and your business through the steps to effectively document and preserve any loan interests you and your farming business may have. Brian E. Ravencraft, CPA, CGMA is a Principal with Holbrook & Manter, CPAs. Brian has been with Holbrook & Manter since 1995, primarily focusing on the areas of Tax Consulting and Management Advisory Services within several firm service areas, focusing on agri-business and closely held businesses and their owners. Holbrook & Manter is a professional services firm founded in 1919 and we are unique in that we offer the resources of a large firm without compromising the focused and responsive personal attention that each client deserves. You can reach Brian through www.HolbrookManter.com or at [email protected]
Rajya Sabha Chairman Hamid Ansari on Thursday called an all-party meet to end the ongoing crisis in Parliament over the Comptroller and Auditor General’s (CAG’s) report on coal scam indicting the UPA government. Ansari discussed the situation with the leaders from the ruling as well as opposition parties and got their views on how deadlock could be ended. However, no solution emerged from the meet. The BJP-led NDA has been stalling Parliament proceedings demanding resignation from Prime Minister Manmohan Singh, who has been directly blamed for the Rs 1.86 lakh crore coal scam. It has allowed no business in both the Houses this week.Meanwhile, Lok Sabha Speaker Meira Kumar invited the opposition leaders to talk over the issue. However, they refused to come. According to sources, the speaker had appealed the opposition leaders on government’s request to resume work. However, the Opposition communicated that it would spell its stand on Monday. Sources said that the BJP communicated to the speaker that it could not compromise on the issue at the moment. She has now called leaders of all the parties to end the deadlock.
A pretty good bump on the head, or a violent collision, can leave you feeling woozy and confused, and with a splitting headache. If its bad enough, you may even lose consciousness.So, what causes a concussion? Your brain is a delicate organ encased in bone, your skull. When you fall down, suffer violent contact during a sports activity, or hit your head in a car accident, your brain moves but has nowhere to go. Instead, it swirls around inside your head and bumps into your skull. This causes bruising that damages your brain.The classic symptom of a concussion is loss of consciousness. But many people might experience only a brief moment of amnesia or disorientation. Typically, youll have a headache, feel sleepy, and you may even vomit. Most likely you will not be able to think “straight,” that is, maybe you cant remember the date or your name. You may see flashing lights and even feel like youve “lost time.” Sometimes, it may take a day or two after the blow for some symptoms to develop.Your doctor will do a physical exam, checking your pupils, your ability to think, your coordination, and your reflexes. The doctor may want to look for bleeding in your brain, so you may need a CT or MRI scan. You may also have a brain wave test, or EEG.So, how do we treat a concussion? First and foremost, you will need to rest and be watched… sometimes in the hospital, and sometimes by a parent, friend, or spouse if youre at home.advertisementFor your headache, you can take acetaminophen. You may need to eat a light diet for a while if you continue to feel sick, or feel like vomiting. Youll want to have someone stay with you for the first 12 to 24 hours after your concussion. Its okay to sleep, but someone should wake you up every few hours and ask you a simple question, such as your name, and then watch you for changes in how you look or act.Obviously, if you were playing sports when you received a concussion, you most likely will need to stop. Sometimes you cant return to a sport for weeks, or longer, especially if your symptoms dont improve. Thats because once youve had a concussion, its easier to get another one, and multiple concussions can lead to long-term brain damage.Review Date:10/25/2011Reviewed By:Alan Greene, MD, Author and Practicing Pediatrician; also reviewed by David Zieve, MD, MHA, Medical Director, A.D.A.M., Inc.