NEW YORK, (Reuters) – The perennial challenge for the men’s field at any Grand Slam has been taking down one of the dominant ‘Big Three’, but for those left at this year’s U.S. Open, it is about tamping down the pressure of playing a semi-final shorn of tennis’ titans.The aggressive, nothing-to-lose mentality a player might adopt as he gazes across the net at Rafa Nadal, Roger Federer or world number one Novak Djokovic no longer applies at Flushing Meadows.With Nadal and Federer both skipping the tournament, Djokovic’s sensational exit on Sunday after hitting a line judge in the throat with a ball opened up the field for a younger cohort of players.Germany’s Alexander Zverev faces Spain’s Pablo Carreno Busta and Austrian Dominic Thiem takes on Russia’s Daniil Medvedev in their respective last-four encounters with all seeking to secure a maiden Grand Slam singles title.“The Novak news shocked us all, and obviously for us younger guys, we see that as a massive opportunity, but we have to put our head down and just do our job and focus on ourselves,” said fifth-seed Zverev, who plays Carreno Busta on Friday.Second seed Thiem, who was beaten by world number one Djokovic in this year’s Australian Open final, and third seed Medvedev, who lost to Nadal in last year’s U.S. Open decider, will look to tame the jitters that come with added expectation when they face off today.“I don’t think any of the players have been in this situation often. Maybe Dominic (Thiem) and Daniil (Medvedev) more often,” said Canadian 12th seed Denis Shapovalov, whose own bid for a first Grand Slam title ended at the hands of Carreno Busta in the quarter-finals.“There’s a lot of dark horses out there. It’s anybody’s slam. It’s very exciting for tennis. It’s definitely causing a lot of nervous matches,” he added.Thiem said he is not underestimating the challenges presented by the remaining competitors.“There is no Roger, Rafa or Novak but there is Daniil, Sascha (Zverev) and Pablo now. They are three amazing players. Every single one of us deserves the first major title. Everyone will give it all and that’s all that is on the mind,” said Thiem.“Once we step on the court the other three (Big Three) are forgotten anyway.”
Even the manager who took over from Wenger, Unai Emery has not been disappointed in the quality Iwobi has been adding to the Gunners output weekly.Reports from Spain indicate that Barcelona are willing to push for permanent sale to make funds available to fortify the squad with players to understudy ageing Luis Suarez and another backup for Jordi Alba.According to Marca, the Catalans are already looking toward reaping good money from the sales of Denis Suarez and Andre Gomes who is also on loan at Everton in the Premiership.Denis Suarez who extended his stay at Barcelona until 2021 is on loan for the remaining part of the current, 2018/2019 season at Arsenal. The Gunners are paying the player’s wages. The loan contract also includes a buyout clause for the London-based club.A loan fee is reported to be in the region of £2.1million. The Gunners would have to pay around £20m if they want to sign Denis on a permanent deal.Despite the Spaniard finding it hard to get into the starting XI at Arsenal, Barcelona is still expecting the Gunners to enforce the clause and make the transfer permanent at the end of the season.Denis Suarez has only played an hour and six minutes of football since he joined the North London teamGomez on the other hand has settled down with at Everton and his deal is looking good to translate into a permanent deal in summer.According to James Benge, a senior football reporter with Football : ” Alex Iwobi trained with the first team today (Tuesday) after suffering right ankle injury against Southampton and that will probably change on Wednesday (today) because he (Iwobi) and Henrikh Mkhitaryan aren’t making it easy for the loanee to earn a permanent switch from Barcelona.”Failure to displace either of the duo will mean the player will have to return to Spain which is not a good omen for the team aiming to offload dead weight players from its payroll.Share this:FacebookRedditTwitterPrintPinterestEmailWhatsAppSkypeLinkedInTumblrPocketTelegram Femi Solaja with agency reportThere are strong indications that the hope of Spanish giants, FC Barcelona to push for a permanent move for Denis Suarez at Arsenal may not work out after all following the fine form of Super Eagles forward, Alex Iwobi.Suarez is on loan at Arsenal but the Catalan club is believed to be pressing for a permanent move for the midfielder in summer so that earning from the deal can be used to bring in quality legs to replace Barcelona’s ageing squad.But Iwobi has remained consistently in fine form since the Nigerian was promoted from the feeder team to the senior squad in the final years of Arsene Wenger at the North London club.
ARCADIA, Calif. (Feb. 16, 2015)–Diversy Harbor, with Gary Stevens up, took advantage of a blistering early pace scenario and flew late to defeat 3-5 favorite La Tia by three quarters of a length in Monday’s Grade II, $200,000 Buena Vista Stakes, as she covered one mile on turf in 1:34.33.Ridden by eastern-based Joel Rosario, La Tia broke running from the rail and cleared Blingismything by one length around the Club House turn, but “Bling,” who was ridden by Kent Desormeaux turned up the heat down the backside and around the far turn, resulting in fractions of 23.12, 46.49, 1:10.05 and 1:22.05.“Kent chirped to his filly leaving the gate and I said ‘Good, somebody’s gonna put some pressure on La Tia,’” said Stevens, who broke from post position three in a field of six older fillies and mares. “She’s matured a lot, she’s push button. She showed a nice kick. I can’t believe how much she’s matured. Like all good fillies, she’s got a mind of her own, but she’s gotten more cooperative and I’ve gotten to know her a lot better too from working her in the mornings…They really picked it up at the half and I was content to sit back there until I could get out.”Trained by Tom Proctor and owned by Leonard Lavin’s Glen Hill Farm, Diversy Harbor was off at 9-2 and paid $11.80, $3.40 and $3.00. A 4-year-old Kentucky-bred filly by Curlin, she’s out of the Storm Cat mare Motokiks. Second, beaten a nose in her most recent start, the Grade III, 1 1/8 miles turf Robert J. Frankel Stakes on Dec. 27, Diversy Harbor improved her record to 10-3-4-1 and with the winner’s share of $120,000, hiked her earnings to $377,190.“He (Kent Desormeaux on Blingismything) did help her on the pace,” said Proctor assistant Aimee Dollase. “That’s what she’s been lacking in a lot of her races, is a pace up front, but she still closes really strong, so that definitely helped us today.”A dedicated front runner, La Tia, ridden by Joel Rosario, had been idle since annexing the Grade I, one mile turf Matriarch on Nov. 30 at Del Mar and was in search of her third consecutive win for trainer Armando de la Cerda.“She was going easy, even when that horse (Blingismything) came to our outside, she was still comfortable,” said Rosario. “She did everything she could but we just got beat. We were second best today.”Off at 3-5, La Tia finished three quarters of a length in front of pace nemesis Blingismything and paid $2.40 and $2.20.Off at 10-1, Blingismything paid $3.60 to show.There is a Pick Six carryover into Friday at Santa Anita of $91,365 and Friday’s total Pick Six pool should exceed $500,000. First post time on Friday is at 1 p.m. Admission gates open at 11 a.m. Santa Anita will be open for simulcast wagering from around the country on Thursday, with admission gates opening at 10 a.m. PICK SIX CARRYOVER INTO FRIDAY OF $91,365, TOTAL POOL SHOULD EXCEED $500,000
Unity Cup Softball League…The Unity Cup organised by the Guyana Softball League (GSL) will conclude with the national champions in three categories being crowned over the weekend of June 23-24.The tournament which attracted some 79 teams and lasted just over one month has seen some interest in areas being realised. The goal of the tournament was to resuscitate the sport in various areas and to some extent this was achieved according to the GSL.The categories were male open, female and Under-15. The winner of the male open category will receive the Unity Cup plus $50,000; while the winner of the female category will receive several prizes as well. The MVP will be chosen from the semis and finals of each category, while the Under-15 winner and runner-up will receive medals and trophies.Meanwhile, in the run up to the finals, these results were recorded:8West Coast Demerara:1 – Omesh XI gained a walkover from Speedboat2 – Crossbreed Warriors defeated V&R in the 2nd semi finalCrossbreed racked up 147-6 in 10 overs and limited V&R to 51 all out. In the final Crossbreed XI MADE 93-9 in 10 overs. Omesh XI replied with 94-5 in 8.5 overs. Omesh XI through to the overall semifinals.Lower East Coast:1- Farm XI got a walkover from Durban QuarryEnterprise defeated Success Enforcers by 12 runs. Enterprise batted first and made 90-8 in 10 overs. In reply, Success Enforcers were held to 78-4 in 10 overs. In the final, Enterprise were sent in and made a challenging 124-3 in 10 overs with Roy Beepat hammering 75. In reply, what seemed to be a challenging total was merely a warm up for Farm XI as they raced to 128 without loss in 7 overs, with Travis Alphonso 57 not out (5×6;1×4) and Rajesh Reddy 59 not out (4×6;2×4) making light work of the total. Farm XI through to the overall finals playing unbeaten in this tournament.N/A Canjie:Flying Stars defeated all and sundry to capture this zone, winning their semi-final by a huge 79 runs versus Edinburgh, then they defeated the star studded Rotterdam in the final by 20 runs. Flying Stars made 120-5 in 10 overs then limited Rotterdam to 100 in their 10 overs. Flying Stars through to the overall semis. All the male open teams are strong and can win this tournament as all have shown their ability to remain calm under pressure and the bowlers and batters all being in form.In the female category, All Stars playing out of Berbice have the strongest batting line as both of their victories were achieved through their batting strength as the batters dominated all that were thrown at them. Cane Grove’s Queen of the Boundary seemed to rely on their overall team spirit to gain the advantage and have shown that when support each other they win. Linden All Stars have always been thereabouts with individual performances lighting up their game and if they can bring their A game with more contributions from all players can be victorious. Mahaica Combine are a moody set and are a dangerous side on their day but that is left to be seen which team will take the field considering the various moods they turn up with.In the Under-15, most of the players seen are very talented and it will be a tussle for all the teams as the abilities of the players are equal but the edge can only be given on the day.Additionally, the winners of the one ball in the various regions will battle it out with Khalid Mohamed and Romel D’Aguair winning West Demerara and Berbice respectively easily. Upper East Coast winner Travis Maynard was given a run and only triumph after a persevering performance.Banks DIH has kindly consented to sponsor the day with music and a well-stocked bar. The entrance fee is free.
The 2019 NBA All-Star Game last weekend got the league’s attention for a number of reasons. Stephen Curry’s Charlotte homecoming, Kevin Durant teaming up with Boston guard Kyrie Irving and Lakers forward LeBron James playing with (future teammate?) Pelicans center Anthony Davis.But the real intrigue, at least for Warriors reporter Logan Murdock and columnist Dieter Kurtenbach, was the alley-oop off the bounce from Curry to Bucks star Giannis Antetokounmpo and the ramifications of the play …
Boston’s Energy Positive (E+) Green Building Demonstration Program – a residential design and construction initiative – is intended help promote construction of highly energy effiicient homes and, in the process, add several prototypes to the city’s housing stock.Earlier this month, the city announced that in January it would issue a request for proposals for construction of 10 energy efficient homes on three city-owned parcels – two in the Roxbury neighborhood, south of downtown Boston, and one in the nearby Roslindale neighborhood. The aim is to highlight the benefits of energy efficient homes as well as E+, which puts into action a provision of the city’s zoning regulations (Article 37 Green Building Zoning) intended to promote private green development.The E+ program was created by Mayor Thomas Menino’s environment cabinet in collaboration with utility companies NSTAR and National Grid, Wainwright Bank, and the U.S. Green Building Council, which are providing preferred “green” financing to participants and promoting E+. The design and construction of the homes are expected to include super insulation, energy efficient lighting, and solar power and solar hot water systems. They’ll also be designed and built to meet LEED for Homes Platinum criteria.“The findings from E+ will shape Boston’s future green building policies and practices,” the city said in its announcement of the project. “These prototypes will be built in environmentally sustainable locations utilizing high-performance designs and green building materials.”
The New Jersey tax court denied an intellectual property (IP) holding company’s summary judgment request regarding income tax nexus because the necessary facts were not properly before it.IP Holding Company’s StructureThe taxpayer was a Delaware holding company with offices located in Illinois. It owned and developed intellectual property such as patents, know-how, technology, and trademarks.The company’s affiliate developed, manufactured, marketed, and sold containers, related products and provided associated services. The affiliate had New Jersey-based customers and did business in New Jersey.Licensing AgreementsThe company had two license agreements with the affiliate granting it the right to use certain IP owned by the company. Under the agreements, the affiliate paid royalties of:3% on net sales of the licensed products; and2.8% on the licensed IP.In addition, the company granted an exclusive license to the affiliate for other IP. The affiliate paid the company 50% of the royalties it received for any sublicenses of that exclusive IP.New Jersey AuditNew Jersey audited the company and:assigned all the royalty payments to the company;apportioned all the royalty income to the company using the affiliate’s apportionment factor; andassessed over $2 million in tax liability, including interest and penalties.The company’s Illinois combined return did not include the royalty income in numerator of the company’s Illinois sales fraction. So, New Jersey apportioned 0% of that income to Illinois.Company Denies Nexus Exists with New JerseyThe company claimed it did not have nexus with New Jersey. It argued that New Jersey’s taxation would violate the Due Process Clause in the U.S. Constitution or the substantial nexus factor under the Commerce Clause.The company claimed its only connection to New Jersey was the use of its IP by the affiliate in New Jersey. For example, the affiliate’s use of the IP on:employees’ business cards, stationary, or other advertising material given to potential customers;shipping materials used to ship the affiliate’s products into New Jersey; andproducts, but only in an inconspicuous manner.The affiliate rented storage space in New Jersey for packaging products during certain periods. But neither the affiliate nor any related member owned, used, or leased any office, retail outlet, warehouse, or other building in New Jersey.Applying Lanco, Inc. v. Dir. Div. of Taxation, New Jersey argued the company was doing business in New Jersey because the company received New Jersey-sourced royalty income. Under Lanco, a taxpayer’s economic presence in New Jersey satisfies the Commerce Clause nexus standard if the taxpayer has royalty income from the use of its IP by an affiliate in New Jersey.Facts Introduced at Oral ArgumentIn the hearing for summary judgment, the company argued it did not have nexus with New Jersey under Lanco. Facts distinguishing the company from the taxpayer in that case included:the company was not a standard, passive, shell Delaware holding company that owned and licensed IP to a subsidiary;the affiliate was not a retailer;the affiliate never manufactured products in New Jersey;the affiliate’s customers were not retailers;the affiliate manufactured special order packaging products;neither the company nor the affiliate had any control over where or how customers sold their products contained in the affiliate’s packages; andthe company’s IP was used at most in three instances and it was barely visible on the affiliate’s products.Tax Court AnalysisThe tax court did not find for summary judgment. The company introduced many facts for the first time at oral argument. New Jersey needed the opportunity to make a factually based determination. Until New Jersey had that opportunity, the court could not rule that the company did not have nexus.Despite its ruling, the court did discuss the facts of Lanco and the facts presented by the company at oral argument. It noted questions that those facts raise.The court noted that like the taxpayer in Lanco:the company owned and licensed IP to a New Jersey affiliate for the manufacture and sale of the affiliate’s products;it received royalty income based on the net sales amount; andits affiliate had New Jersey-based customers and did business in New Jersey.However, the court agreed that some of the facts could raise questions about New Jersey’s authority to require filings. Among those questions:Did the taxpayer’s remoteness from the use of its IP and lack of control over placement of the affiliate’s products in New Jersey raise Due Process or Commerce Clause issues?Did the taxpayer purposefully avail itself of New Jersey’s economic market?Did the taxpayer purposefully exploit the New Jersey market and have more than a de minimis presence in the state?Did the taxpayer’s royalty income from New Jersey sources create either minimum contacts for Due Process Clause purposes or substantial nexus for Commerce Clause purposes?The court reasoned that even if the company received royalty income from the use of IP in New Jersey it could show that it lacked minimal contacts or derivate nexus. The licensing agreements indicated the company intended the affiliate to use the IP on a world-wide basis, including New Jersey. However, the company’s lack of control over where and how the affiliate’s customers sold their products could weaken the “purposeful availment” factor of the nexus test.The company could also lack the quality or quantity of contacts necessary to be substantial under the Commerce Clause and Due Process Clause analysis. Lanco did not address this issue.By Andrew Soubel, J.D.Login to read more on CCHAnswerConnect.Not a subscriber? Sign up for a free trial or contact us for a representative.
New York may enact a law requiring it to release state tax returns to Congress. However, New York tax returns could be released only to certain committees. In addition, the congressional request must have a legitimate, specific purpose.Requests must be written. Also, redaction would be required.Cooperation Required With Only 3 Congressional CommitteesIf enacted, the bill would direct the Commissioner of Taxation and Finance to share New York tax returns and reports requested by:the Chairperson of the U.S. House Ways and Means Committee;the U.S. Senate Finance Committee; orthe Joint Committee on Taxation.Other Requirements for Release of Returns to CongressSeveral other requirements would also have to be met before the commissioner would cooperate with a request.For example, the request would have to be accompanied by certification that the tax returns or reports were being requested for a specified and legitimate legislative purpose.S.B. 5072, as passed by the New York Senate on May 8, 2019Login to read more on CCHAnswerConnect.Not a subscriber? Sign up for a free trial or contact us for a representative.
Get the Free eBook! Learn how to sell without a sales manager. Download my free eBook! You need to make sales. You need help now. We’ve got you covered. This eBook will help you Seize Your Sales Destiny, with or without a manager. Download Now Desire to Win: You aren’t going to win if you can live with a loss. You are not going to win if there isn’t something burning inside you. The burning desire is the starting point of winning. You have to want it like you want your next breath. You have to feel it, like a hunger, an unquenchable, insatiable need, one that isn’t easily going to be assuaged.One or Both Opponents: You are also facing one or more opponents. You are facing a competitor who is trying to beat you, or you are meeting your most challenging competition, yourself. Much of the time, you are facing both opponents. If you are fueled by a burning desire to win, first you have to beat your apathy, your complacency, and your desire to seek comfort. Only then are you going to do the work necessary to win over your rival. Of the two, your opponent is the lesser threat.Preparation: Winners prepare. They train. They rehearse. They practice. They plan. The do the work necessary to put them in a position to win. The winner’s willingness to work harder than most anyone else creates an asymmetric advantage, a strategic mismatch, as well as a difference in skill. Winners commit to the process.Avoiding Unforced Errors: Winning requires avoiding losing because of unforced errors, those mistakes that could have been prevented or avoided. One of the most important ways to ensure you win is not to beat yourself.Firing Every Weapon: Losing is often the result of half-hearted attempts and half-measures. It is the result of holding back something that would tilt the playing field steeply in your direction. Winning may take everything you have in your arsenal. You may have deploy more of your weapons to win, but when it is the difference between winning and losing, you cannot eliminate using whatever resources are necessary to win.Exploiting Opportunities: One way to lose is to miss opportunities. You miss opportunities when you are so focused on what you’re trying to do that you don’t pay attention to the game. You win when you look for opportunities that provide you with a chance to create an advantage. You win when you recognize opportunities and are prepared to take advantage of them.Leaving It All on the Field: Some give up too soon. Some quit on themselves. Some are easily discouraged, and they lose heart. Winning tough contests requires you play with everything you’ve got, leaving everything on the field.