tag:blogger.com,1999:blog-80655385383331335482024-02-07T04:34:30.893-08:00The ZooDon't like what's posted here? To bad!!! This site is protected under the 1st Amendment...
And by the way this is my on-line diary and your not supposed to be reading my stuff!Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.comBlogger72125tag:blogger.com,1999:blog-8065538538333133548.post-33177550103381577182009-04-23T18:41:00.001-07:002009-04-23T18:58:58.005-07:00Nice shot soldier and well done!Here's a dead suicide bomber! This soldier did his job and saved lives!<br /><br /><br /><br /><p><img id="BLOGGER_PHOTO_ID_5328067252597056482" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 200px; CURSOR: hand; HEIGHT: 101px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhn1Y2lS8KP_t5Ar79mQb6mtvZO5UzUG_Ctei1NsDQSMD3Cyk4CyX8PHmI0Kp7kUucVMJ93ilEwsVsurzvQGKV0taOqM47QrOyhMPRk90o5w7qngyAwZ-GMvaZEZaiDZbeLEG8-nAZzLyw/s200/Sniper.bmp" border="0" /><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjy8eTAjqW0i8jWSYSvIWfRDhmei7T3XQbuzrfcTnez5z_WZsrBa422Di_41wzMzPqubgeq-Kz73uWIc0OVPTdsd5A2daPFsYtceZBcE-WeeBZA4qZx3kiz0WImx9Tk2HZQ_OtyqKqqNwA/s1600-h/Achmed.bmp"><img id="BLOGGER_PHOTO_ID_5328067406054936802" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 400px; CURSOR: hand; HEIGHT: 300px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjy8eTAjqW0i8jWSYSvIWfRDhmei7T3XQbuzrfcTnez5z_WZsrBa422Di_41wzMzPqubgeq-Kz73uWIc0OVPTdsd5A2daPFsYtceZBcE-WeeBZA4qZx3kiz0WImx9Tk2HZQ_OtyqKqqNwA/s400/Achmed.bmp" border="0" /></a> If those moron Muslim fanatics see whats going to happen to them like this scumbag laying here. They won't be as anxious to strap on explosive vest like this dork did! Send in more snipers in the mountains of Afghanistan and start picking off the Taliban. And then send the snipers into Pakistan - things will simmer down then...</p><p>(They ought to put two snipers on each of those ships that sail, those Somali Pirates will back off in a hurry once they find out these guys are riding shotgun on those ships!)</p><p>Again well done soldier! YOU SAVED A NUMBER OF LIVES! Now go get some more of those towel headed bastards!!!<br /></p><br /><br /><div></div>Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-44381304613302189962009-04-20T20:38:00.001-07:002009-04-20T20:52:53.540-07:00GaysThis is the most disgusting thing to watch - two men kiss. Its make one vomit to see this. Gays think they have their non-rights to express their feeling in public when it makes some people violently ill!!!<br /><br />FAGS are putrid! They only care about is sticking cocks up each other rectum. THIS GAYS WORK IN PLACES THAT PREPARE YOUR food!!!! THEY TOUCH YOUR FOOD !!! SICKINING!!!!<br /><br /><img id="BLOGGER_PHOTO_ID_5326985388847828082" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 150px; CURSOR: hand; HEIGHT: 200px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh295JBrcJZh3i2t-iuunxib8etNumSg1471-8nwwRb4ERpXIOVpoB2z4uDKkH_0XbKThEKDBqLF-iM_ThyqeC-an87MAo9hjPINEhL9DLRTjNxQ7buJXz9O651ao1HENZFpCOzNoz94_Y/s200/Men+Kissing.jpg" border="0" /><br />AND YES GAYS AND THEIR SEXUAL LIFE STYLE HAS CAUSED THE SPREAD OF AIDS. GAYS ARE A THREAT TO HEALTHY CLEAN PEOPLE ALL OVER THE WORLD! GAYS CAN NEVER MARRY! THEY CAN'T HAVE CHILDREN. THEY ARE FREAKS WHO ARE TO BE SHUNNED!Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com1tag:blogger.com,1999:blog-8065538538333133548.post-2478957755366442802009-04-20T20:20:00.001-07:002009-04-20T20:21:54.902-07:00DONALD TRUMP! YOUR FIRED!!!!What the hell is wrong with you Trump letting that faggot Perez Hilton become invovled in the Miss USA Beauty Pagent. You've ruined that pageant Trump...Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-80674285057632975262009-04-20T19:57:00.000-07:002009-04-20T20:19:35.677-07:00Perez Hilton - Annie Dukes<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiTHQNy8yz7do2caSkfynRM_IKYxDNK9w5X8fgVHdj5oT09MbLWwNLjSr5_uLyeC_IkgftwQIF2Ndxt9LtSrbD6H6r8dDqSpyjYfjn5MtvBDO_VXYBgec4-4MPtiFW6kX0-TYCYL2n8z0A/s1600-h/perez-hilton.jpg"><img id="BLOGGER_PHOTO_ID_5326977040043961122" style="FLOAT: left; MARGIN: 0px 10px 10px 0px; WIDTH: 134px; CURSOR: hand; HEIGHT: 200px" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiTHQNy8yz7do2caSkfynRM_IKYxDNK9w5X8fgVHdj5oT09MbLWwNLjSr5_uLyeC_IkgftwQIF2Ndxt9LtSrbD6H6r8dDqSpyjYfjn5MtvBDO_VXYBgec4-4MPtiFW6kX0-TYCYL2n8z0A/s200/perez-hilton.jpg" border="0" /></a><br /><br /><br />Its amazing what this dork - Perez Hilton has in common with...<br /><br /><br /><br /><br /><br /><br /><br /><br /> Annie Dukes.....<br /><br /><img id="BLOGGER_PHOTO_ID_5326977231167832802" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 82px; CURSOR: hand; HEIGHT: 129px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiPRZDsARhy225Q6c0hd7_STJytcz02nW-YsSzILUPNORFZ0agq8bxJH8PxO9Q_ZnFbnWWAGAgi-J0Qu1ikDwDA5latslw34E21drmS5T_6_9eHmTz9RkdwqcJS8qA3j-V2wQJmrgvNkjM/s400/Annie+Dukes.jpg" border="0" /> ...the answer is - they're both cocksuckers!!!Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-15502145700829231052009-04-16T18:37:00.001-07:002009-04-16T18:44:29.950-07:00Texas Govenor Rick Perry<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjO15oqOH6_5mq4WErnXWtS70Ljtm2flZPloU48E522psqYRPL5Kgg5_JY3QtFxMxw3GoaEr8oC7sBvqDW5W7HTbVGFot29d0GMCmJku7Lycwfuz6R1sX8IxImLIXtis05jctPsbSlaRx8/s1600-h/Rick+Perry.jpg"><img id="BLOGGER_PHOTO_ID_5325468627403917506" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 86px; CURSOR: hand; HEIGHT: 100px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjO15oqOH6_5mq4WErnXWtS70Ljtm2flZPloU48E522psqYRPL5Kgg5_JY3QtFxMxw3GoaEr8oC7sBvqDW5W7HTbVGFot29d0GMCmJku7Lycwfuz6R1sX8IxImLIXtis05jctPsbSlaRx8/s400/Rick+Perry.jpg" border="0" /></a> Here' another moron Republican from Texas - first we had an idiot for PRESIDENT BUSH - now we got this Govenor Rick Perry who wants to pull Texas out of the union.<br /><br />WHEN IS THIS COUNTRY GOING TO WAKE UP AND TAKE ALL THESE JERK WATER INBRED REPUBLICANS AND GET RID OF THEM???<br /><br />THE REPUBLICANS ARE THE ONES THAT CAUSED THE MESS IN THE COUNTRY IN THE FIRST PLACE!!!Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-14549435991835979472009-04-14T05:05:00.000-07:002009-04-14T05:24:34.639-07:00Ths explains why Bush and the Republicans are so stupid especially - TexansPlay...<br /><br /><br /><iframe allowfullscreen='allowfullscreen' webkitallowfullscreen='webkitallowfullscreen' mozallowfullscreen='mozallowfullscreen' width='320' height='266' src='https://www.blogger.com/video.g?token=AD6v5dx3LrpLn7DRqmAfv_Mtdrsiuv_c1caolaq5-I3V-d22FGhOmDzR_LoD3-qWYmocRBgn6o7K8ODb3cdQ_qiGPw' class='b-hbp-video b-uploaded' frameborder='0'></iframe>Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-55897935632461332452009-04-08T19:23:00.000-07:002009-04-08T19:28:50.436-07:00Dara Torres...YUKKKKKKKKKK!!!!!!!!!<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj0sslaLWLcSQ3wiXdPZiGFryy8eF94BXp-8a1oRntYvB9sdKx1YQBz6RPGwjGe_YNtmhnBoaoUiTEje7LAKG-soKeAoij80O4VLi-9DUhzf316dR4r2WKYwSJA_d7xOliNdM8G5vIdqwE/s1600-h/Dara+Torres.bmp"><img id="BLOGGER_PHOTO_ID_5322511986494428482" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 300px; CURSOR: hand; HEIGHT: 400px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj0sslaLWLcSQ3wiXdPZiGFryy8eF94BXp-8a1oRntYvB9sdKx1YQBz6RPGwjGe_YNtmhnBoaoUiTEje7LAKG-soKeAoij80O4VLi-9DUhzf316dR4r2WKYwSJA_d7xOliNdM8G5vIdqwE/s400/Dara+Torres.bmp" border="0" /></a> Talk about about something to make you VOMIT!!! Dara Torres, over the hill olympic swimmer. This cougar is obscene, the Olympics are for the young, not some over the hill grandmother holding on to an illusion of lost youth...<br /><br />Torres your disgusting, leave the young people alone, you don't belong in their social sphere, get lost you skank!<br /><div></div>Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-58341543708288993632009-04-03T17:32:00.000-07:002009-04-03T17:58:43.451-07:00Oswego, NY Amazing! Cold CaseOswego, NY is a place were you can commit literally murder and get away with it!<br /><br />This is a cold case that needs to be reopened and the truth be told!<br /><br />Oswego, NY has a murderer who is President of the Oswego City Schoolboard. David White once was an Oswego Police Officer but was kicked off the Oswego Police Department because of his brutality!<br /><br />Dave White murdered along with this "Tarzan" Brady a Mr. Coyle. Brady was convicted of the crime but White was just removed from the Oswego Police Department. <span style="color:#ff0000;">[This murder case is documented.] </span><br /><br />How it happened, it was a robbery, Brady grabbed Coyle after he got out his car, and while holding Coyle, Dave White attacked and savagely beat and choked Coyle.<br /><br />NOTE: Brady was living in the same apt. house as Coyle was and he also knew were Coyle hung out and what time he came home. Brady and White waited in Bradys apt. and when Coyle pulled up in front of his apt. Brady and White came out of the alleyway and murdered Coyle.<br /><br />Dave White must removed from the Oswego Schoolboard. This case must be reopened and Dave White must stand trial for his part in the murder of Mr. Coyle...<br /><br />Hey! Oswego City School District. You are supposed to do back-ground checks on people who you expose children to. Well you better check the background on this animal Dave White.<br /><br />REMOVE DAVE WHITE FROM THE OSWEGO CITY SCHOOLBOARD NOW!!! ARREST DAVE WHITE CHARGE HIM WITH MURDER...Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com1tag:blogger.com,1999:blog-8065538538333133548.post-31772089479127600472009-03-25T08:43:00.000-07:002009-03-25T08:51:52.658-07:00Eric Cantor Republican Minority jerk<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjoSJRUErlsFnza-sNtp68akw9v1sHK4vkVJoPNtm8GftwA1GmKND7Aum53_wQPXa2VXCk6_8DAnJT0zPRDtkA2TUf-GqqMp__VWt8Qqq0eMlcm55vG05dQqnlzphFg8jpTDMjSxfyHTy4/s1600-h/Eric+Cantor.jpg"><img id="BLOGGER_PHOTO_ID_5317151706558559954" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 106px; CURSOR: hand; HEIGHT: 132px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjoSJRUErlsFnza-sNtp68akw9v1sHK4vkVJoPNtm8GftwA1GmKND7Aum53_wQPXa2VXCk6_8DAnJT0zPRDtkA2TUf-GqqMp__VWt8Qqq0eMlcm55vG05dQqnlzphFg8jpTDMjSxfyHTy4/s400/Eric+Cantor.jpg" border="0" /></a> Eric Cantor in true redumblibcan speak. Say's: "<em>Don't tax's the wealthy because they are the one who create jobs!"</em><br /><p><em></em></p><p>Hey Cantor you dumbass its the working people who make those companies! Not you and the rich. Its the common person your jackass! </p><p>When are you and the rest the idiot rich and redumblican dorks going to learn that? </p><p>Your done Cantor! Resign your to stupid and brain washed to be in politics, or even to hold a job in the private sector... go up into the mountains you inbred and get lost!!!</p>Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-8777075977311798692009-03-25T07:27:00.000-07:002009-03-25T08:35:00.376-07:00Marie Douglas - the gold diggging - Swedish Countess<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiwLZHDIxcormTBMmoyf1PWD2PFt1VTdns8OxUJqGu8RH3pCpBXMeg2jFfYa8NubSa4cfIlOMBwS_lsNHqcRohcv25LrbMAx8ijG3PfhAf2F7nyzJp48vK-XIkxLkYrYJFOptLUwGPtLB4/s1600-h/Marie+Douglas.jpg"><img id="BLOGGER_PHOTO_ID_5317132289515083250" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 190px; CURSOR: hand; HEIGHT: 400px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiwLZHDIxcormTBMmoyf1PWD2PFt1VTdns8OxUJqGu8RH3pCpBXMeg2jFfYa8NubSa4cfIlOMBwS_lsNHqcRohcv25LrbMAx8ijG3PfhAf2F7nyzJp48vK-XIkxLkYrYJFOptLUwGPtLB4/s400/Marie+Douglas.jpg" border="0" /></a><br /><div>The Swedish CountASS -useless Marie Douglas another money slut - states that she just can't live on $43 million!!!!! Marie Douglas-David is seeking additional money, real estate and jewelry and says the money isn't enough to maintain her $53,000-per-week living expenses. <em>This piece of money grubbing trash lives alone, she's has no children!!!</em></div>Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-27035660183022893742009-03-25T07:16:00.000-07:002009-03-25T07:22:17.499-07:00Ed Henry CNN news gets spanked<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEijSsANKuvsmaXMDzrD3BultiNEoWefS_QZaT2bzeg4r8JhA_BvyiSRTPzLmxLy2eMEgrLhUJqEr-cxvUEjH_m3NhXI4fQRV4cbhLb0AdvRFJJyL3ekBGXHjfYqAnBludfm70dccC4HB3Q/s1600-h/henry_ed.jpg"><img id="BLOGGER_PHOTO_ID_5317129324794482578" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 249px; CURSOR: hand; HEIGHT: 400px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEijSsANKuvsmaXMDzrD3BultiNEoWefS_QZaT2bzeg4r8JhA_BvyiSRTPzLmxLy2eMEgrLhUJqEr-cxvUEjH_m3NhXI4fQRV4cbhLb0AdvRFJJyL3ekBGXHjfYqAnBludfm70dccC4HB3Q/s400/henry_ed.jpg" border="0" /></a> Ed Henry gets spanked by President Obama!<br /><br />During an interview televised live, Ed Henry of CNN asked the President why he didn't spew outrage as soon as he learned about the AIG bonuses.<br /><br />Why, Mr. Henry asked, did the president wait several days before speaking out? The president, with an icy stare, responded; "<em><strong>that he likes to know what he's talking about</strong></em>" before he speaks.<br /><br />WAY TO GO PRESIDENT OBAMA!!! Ed Henry must be a REPUBLICAN!Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-84318017814522279242009-03-24T09:32:00.000-07:002009-03-28T17:29:17.213-07:00Lynn Tilton - Patriarch Partners<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh5Xq2sCx9jsz6y77vBoDPQdIDdgJ1-iSu6jKBBHerMq0R8N8kmxWW4gwJqUH_qcE_k6hi78v7qmyklY8YUitrV5V5xyB1NH5oTcvdUhAqmuxXEJsQbWleBfRv0nmebsZ0_PZ1nJ6hwTzM/s1600-h/LynnTilton.jpg"><img id="BLOGGER_PHOTO_ID_5316793136958675170" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 146px; CURSOR: hand; HEIGHT: 220px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh5Xq2sCx9jsz6y77vBoDPQdIDdgJ1-iSu6jKBBHerMq0R8N8kmxWW4gwJqUH_qcE_k6hi78v7qmyklY8YUitrV5V5xyB1NH5oTcvdUhAqmuxXEJsQbWleBfRv0nmebsZ0_PZ1nJ6hwTzM/s400/LynnTilton.jpg" border="0" /></a> WHAT A BIMBO!!!! A dirty opportunist? Lynn Tilton- a totally useless woman... has no purpose in life...<br /><br />Talk about a long winded blow-hard! The garbage thats on Tiltons flunky company website!<br /><br />"The Patriarch <strong><em>platform</em></strong> is a <strong><em>vertically integrated </em></strong>distressed private equity firm with robust in-house <em><strong>operational turnaround expertise</strong></em>. Patriarch Partners, LLC ("Patriarch"), founded in 2000, was built upon a proprietary<em><strong> patented</strong></em> financial model designed to manage and monetize the distressed portfolios of financial institutions."<br /><br />What the hell did this bitch patent? Words? Tilton is a balloon head, she's so full of (S**t) or should it be phrased TILTONS self worth that she's going to BURST!<br /><br /><div align="center"><strong><em>Tiltons another gold digging bitch!!! She fu*ked to get her way into money. Gave head to become head of her vulture so called company! Her daughter going to turn into a money slut like she is. I hope TILTONS tits sink down to her knees and pulls her fat ass over to her chest! GREEDY FRIGGIN BITCH!<br /></div></em></strong>Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-55346775292432308982009-03-24T05:19:00.001-07:002009-03-24T05:39:16.973-07:00Connie Mack<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhUnQrxAv00bjD74akyokBumSJ1CRmQbdE2cASDeIhFDmhOFtIgtET3ahT53z8h5os-wkOTprt3x-dPlryqghtx3xkUbWrVvdA83z-4UlBARJ_K9iqAxlRhF-VV3HvK48poAqHQriIJvCU/s1600-h/Connie+Mack.jpg"><img id="BLOGGER_PHOTO_ID_5316728030772570226" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 113px; CURSOR: hand; HEIGHT: 150px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhUnQrxAv00bjD74akyokBumSJ1CRmQbdE2cASDeIhFDmhOFtIgtET3ahT53z8h5os-wkOTprt3x-dPlryqghtx3xkUbWrVvdA83z-4UlBARJ_K9iqAxlRhF-VV3HvK48poAqHQriIJvCU/s400/Connie+Mack.jpg" border="0" /></a>Here he is! Cornelius Harvey McGillicuddy IV (born August 12, 1967, in Fort Myers, Florida), popularly known as Connie Mack IV, is a Republican politician from Florida, elected to the United States House of Representatives in 2004, representing Floridas 14th congressional district.<br /><br />Connie BooBeee! You opened your mouth and stuck your foot in it right up to your knee cap! You were on CNN and said that Timothy Geitner should resign because he wasn't qualified to be Secretary of the Treasury and didn't know what he was doing...<br /><br />Well duh!!! After an interview was aired on the news networks of an interview with Timothy Geitner and his financial reovery plan the stock market shot up over 350 points! And you CONNIE MACK were speaking on CNN saying Mr. Geitner did not know what he was doing?<br /><br />Hey Mack! Stick a fork in yourself, your political career is finished. Nobody wants another stupid washed up Republican like you MACK. Oh Mack isn't Ft Myers one of the worst places in the country for foreclosures? You can blame that on your fake republican rich friends in your area.<br /><br />Your a looser McGillicuddy, resign McGillicuddy you looser of a Republican...Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-78027087410851568622009-03-15T18:07:00.000-07:002009-03-15T18:45:46.992-07:00Outrage over AIG bonuses, but no punishmentBend over USA these clowns have boned the American tax payer again. They are laughing you America. Just keep taking tax payers money then they leave with nice fat bonuses and another one of their scumbag friends takes his place and does the same thing all over again.<br /><br /><br /><div align="center"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjvzsuwrDSwQXZOw01lSWhAhlDldG4K0v35MqkzQOS9iwsQCznUzxbltGzpBYjm41FrnTEbhDeB72JssXARfc2W3M9dEe3Gzs-M3sDWqcdcH2V7H3lTEy4Vfb-Mg95oClfqnK_gLAdIG4g/s1600-h/AIG_greenberg_sept172008%5B1%5D.jpg"><img id="BLOGGER_PHOTO_ID_5313589346098749922" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 350px; CURSOR: hand; HEIGHT: 397px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjvzsuwrDSwQXZOw01lSWhAhlDldG4K0v35MqkzQOS9iwsQCznUzxbltGzpBYjm41FrnTEbhDeB72JssXARfc2W3M9dEe3Gzs-M3sDWqcdcH2V7H3lTEy4Vfb-Mg95oClfqnK_gLAdIG4g/s400/AIG_greenberg_sept172008%5B1%5D.jpg" border="0" /></a> Nice vacation these clowns take at the expence of the American tax payers<br /><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgk7z7O7qE0HbzPO9uH97rwSbJcu-OcqSWGo6OdpdILKMiuvFDciafpgSEX-KFTRh7MwyAeYwK45rN8HM8zyeQ_QQeH-AHz3M00r-PCM2ALLe_5zWVYQU0rcPIGPRkCoEO1doJozmCCSDI/s1600-h/st-regis-aerial-2%5B1%5D.jpg"><img id="BLOGGER_PHOTO_ID_5313589346292745650" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 275px; CURSOR: hand; HEIGHT: 400px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgk7z7O7qE0HbzPO9uH97rwSbJcu-OcqSWGo6OdpdILKMiuvFDciafpgSEX-KFTRh7MwyAeYwK45rN8HM8zyeQ_QQeH-AHz3M00r-PCM2ALLe_5zWVYQU0rcPIGPRkCoEO1doJozmCCSDI/s400/st-regis-aerial-2%5B1%5D.jpg" border="0" /></a><br /><br /><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEithu8keS2CnP6FxqwN2mtb-7I6SeUX3gRjtxBHKtTgFAcebBKcbjUf3NxdRfJ0knEn2KF6diL1yIroC03YeRBZ9LiptltbBXaOtWeQ1Tn3zzmz0fOqWu1foEYteoOmNDfP3ta1idm0lew/s1600-h/images%5B2%5D.jpg"><img id="BLOGGER_PHOTO_ID_5313589340424998002" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 116px; CURSOR: hand; HEIGHT: 87px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEithu8keS2CnP6FxqwN2mtb-7I6SeUX3gRjtxBHKtTgFAcebBKcbjUf3NxdRfJ0knEn2KF6diL1yIroC03YeRBZ9LiptltbBXaOtWeQ1Tn3zzmz0fOqWu1foEYteoOmNDfP3ta1idm0lew/s400/images%5B2%5D.jpg" border="0" /></a> AIG’s chairman, Edward Liddy, another flunky appointed by that SOB the former REPUBLICAN PRESIDENT BUSH. To bad that guy who had thrown the shoe at BUSH MISSED!!!<br /><br />How much longer are the common people supposed to put up with these trash? People are living in cars, and in tents, time to drag these RICH WALL STREET bastards out of their homes and cut their balls off! That includes their wives, children all family members no mercy...<br /><br /><div align="left"><strong>SHUN THESE PEOPLE - DON'T REPSECT THEM - THEY ARE THE DUNG OF THE WORLD - AND SO ARE THEIR FAMILIES...</strong></div></div>Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-88643771633556780432009-03-05T08:17:00.001-08:002009-03-05T09:08:15.790-08:00Bernard Madoff<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg1hjNiKZn2S-kCpGiVs165-bKZa8Mw3mOXqJUAnn-FGojs_jlpMg0DI0XtrJMaSVQaZHG_Ly3fIk1GwsFOhpGxZoeibOdtjUEE_k32hj_ilDnoNajEZ0h1yvvfuFnKNkrYzHXW2xs2zOI/s1600-h/MADOFF-DICKI-ICON_s1-274%5B1%5D.jpg"><img id="BLOGGER_PHOTO_ID_5309738667368316130" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 274px; CURSOR: hand; HEIGHT: 190px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg1hjNiKZn2S-kCpGiVs165-bKZa8Mw3mOXqJUAnn-FGojs_jlpMg0DI0XtrJMaSVQaZHG_Ly3fIk1GwsFOhpGxZoeibOdtjUEE_k32hj_ilDnoNajEZ0h1yvvfuFnKNkrYzHXW2xs2zOI/s400/MADOFF-DICKI-ICON_s1-274%5B1%5D.jpg" border="0" /></a> Bernard Madoff sits in a PENTHOUSE, LAUGHING, LAUGHING along with his wife at the money they scammed out of investors. PEOPLE MADOFF AND HIS WIFE ARE LAUGHING AT YOU... <p>GUESS WHAT SO ARE WE! YOU FOOLS TRUSTED HIM AND YOU LOST EVERYTHING NOW HAHAHAHA!!!!!!!!!!</p><p>MADOFF AND HIS WIFE ARE GOING TO KEEP EVERYTHING THEY STOLE FROM INVESTORS. MADOFF IS NOT GOING TO JAIL!</p><p>“Bernie Madoff has no shortage of chutzpah to suggest as he does that his wife was not the beneficiary of his fraud. It is not only senseless, but offensive,” he said.</p><p><br />“Moreover, it’s been widely reported that she served as his bookkeeper for a number of years. If true, not only is she civilly culpable, but criminally as well,” Weiss said.</p><p><br />Ruth Madoff has not been charged in the case. Somebody ought to throw this MADOFFS bitch out a window...</p>Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-39167330854477689932009-03-05T08:08:00.000-08:002009-03-05T08:15:00.529-08:00Bobby Jindal<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgSkO_ISVaYnKNpSosF53LGeh-b-YEbxu0TtVQs5d7qLU34pGIvaT8cFeOKaRX0i4_KSrTPRGnivTCKsk-_mGg5A2Fmg2EDwaJ3ngCxRLD4705zq2gmDoBeT5itRIPrBRbIHtcOZTUFOkc/s1600-h/Bobby-Jindal_1356190c%5B1%5D.jpg"><img id="BLOGGER_PHOTO_ID_5309736462865947010" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 400px; CURSOR: hand; HEIGHT: 250px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgSkO_ISVaYnKNpSosF53LGeh-b-YEbxu0TtVQs5d7qLU34pGIvaT8cFeOKaRX0i4_KSrTPRGnivTCKsk-_mGg5A2Fmg2EDwaJ3ngCxRLD4705zq2gmDoBeT5itRIPrBRbIHtcOZTUFOkc/s400/Bobby-Jindal_1356190c%5B1%5D.jpg" border="0" /></a><br /><div>Booby Jindal - his mouth runs faster than a "Caprimulgus Vociferus Assholes". Typical southern speak, blah, blah the REPUBLICANS blah da blah to TAXING blah blad da blah.</div><div> </div><div>SHUT UP JINDAL! YOUR ANOTHER PROBLEM IN THIS COUNTRY - YOUR OUT OF TOUCH WITH THE TIMES JINDAL...</div>Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com2tag:blogger.com,1999:blog-8065538538333133548.post-55106618487767579752009-03-05T04:33:00.000-08:002009-03-05T04:53:46.177-08:00John Boehner<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEibzzYVOCzqjF0B9A5x5s1hroe-JtllFzfAD-_D7hKOX7e-kXW8bFynxY_uGeEsY8QMIVttEQa8x8Gi2sDgQZZpd2eOPXuSqHeEIXJYjjnjGjqDVh3Lr9aPkFSLmUALqRrvMSz1CT-Eoc4/s1600-h/s-BOEHNER-large%5B1%5D.jpg"><img id="BLOGGER_PHOTO_ID_5309681299596958738" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 260px; CURSOR: hand; HEIGHT: 190px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEibzzYVOCzqjF0B9A5x5s1hroe-JtllFzfAD-_D7hKOX7e-kXW8bFynxY_uGeEsY8QMIVttEQa8x8Gi2sDgQZZpd2eOPXuSqHeEIXJYjjnjGjqDVh3Lr9aPkFSLmUALqRrvMSz1CT-Eoc4/s400/s-BOEHNER-large%5B1%5D.jpg" border="0" /></a><br /><div></div><br /><p>Here's another REPUBLICAN FLUNKY John Boehner - just another loud mouth REPUBLICAN! Just watch "GOOFY" BOEHNERS FACIAL FEATURES WHEN HE TALKS?</p><p>Hey Boehner! Its you and the rest of the REPUBLICANS and your self serving REPUBLICAN AGENDA that ruined the US economy. Your against taxing the rich, who the hell did all the leg work to make money for the REPUBLICAN RICH? It was the common working person, thats who! </p><p>Well now its time for the rich to take care of working people by paying for working peoples HEALTH CARE! If your rich REPUBGLICAN friends are going to hire people to work for them, then you pay for those persons medical care!</p><p>Boehner! GO AWAY! AND TAKE THE REPUBLICAN PARTY WITH YOU!!!!</p>Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-3920421360075349862009-03-03T06:14:00.000-08:002009-03-03T06:40:33.638-08:00Rush Limbaugh, the NEW SAVIOR OF THE GOP<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg3Lrwpy7ffq2gCVYZP9D-Vbs5ITgaIsyNtprZi6ulZ_g5ze73up50lVlJ5_CymPrgkF6Ewc3Q1Ehh0e5ZeOLHrVbWTm6BV8ABPbaGVaFyUcwib16AXgZPixwsmo9ZlXyVadgeGR6AnVms/s1600-h/Rush+Limbaugh.bmp"><img id="BLOGGER_PHOTO_ID_5308965736981070322" style="DISPLAY: block; MARGIN: 0px auto 10px; WIDTH: 303px; CURSOR: hand; HEIGHT: 400px; TEXT-ALIGN: center" alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg3Lrwpy7ffq2gCVYZP9D-Vbs5ITgaIsyNtprZi6ulZ_g5ze73up50lVlJ5_CymPrgkF6Ewc3Q1Ehh0e5ZeOLHrVbWTm6BV8ABPbaGVaFyUcwib16AXgZPixwsmo9ZlXyVadgeGR6AnVms/s400/Rush+Limbaugh.bmp" border="0" /></a> Rush Limbaugh, the loud mouth, drug using, fat boy (or should we say; Huey Pierce Long, Jr aka The Kingfish) is NOW THE DARLING LEADER of the GOP Conservatives. These GOP CONSERVATIVES & PARTY along with Bush, Cheney and the rest of the GOP have controlled the economic agenda of the US. Now because of these people and the REPUBLICAN PARTY the US Economy has been wiped out!!!!!<br /><br />The GOP praises Limbaugh for leading them out of the wilderness and bringing them back into to power. Well then its Limbaugh and his policies that destroyed the US ECONOMY<br /><br />And one of the worst obcenities the GOP has committed besides destroying the US Economy is to have appointed a "<strong><em>token"</em></strong> blackman, Michael Steele to head the Republican Party. Time for the GOP to fade into history.<br /><br />Hey Limbaugh! We can't wait to you have a heart attack and die you fat slob. The stench that comes out of your mouth is exactly what this country doesn't need to hear right now...<br /><br />Do some more drugs LIMBAUGH, DO SOME MORE DRUGS FAT BOY!!!!!!!!!Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-85566759085507380652008-11-14T16:54:00.000-08:002008-11-14T16:59:13.819-08:00John Zagame! The lobbyist! For Parks LLC...He Former Senator Alphonse D'Amamto! You past is about to come back and bite you on the ass!<br /><br />Were did you get this ONION FARMER John Zagame? What a puke! Hey you guys having fun bankrupting New York State? Zagame needs to go to jail for what this freak lobbyist did!<br /><br />Jail Zagame! Jail Zagame ! Jail Zagaine Parks LLC!!!!!!!!!!!!!Jail Zagame <a href="mailto:Associates!@Parks">Associates!@Parks</a> LLC!!!Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-38187701581650444232008-10-30T20:10:00.000-07:002010-04-17T12:30:22.025-07:00Robert McGrath, Clerk of the Works, City of Oswego, filed for bankruptcy...what a jokeRobert McGrath’s arsn and drg dealing criminal history: McGrath is also a pyschopath<br /><br />McGrath attended St. Mary's School in Oswego, NY. His father owned a liqour Store called "Veteran's Liqour" on West Brdige Street across from Oswego Hospital. Now! McGrath called the police one day and claimed that he had been robbed. The police came and found McGrath with his hands tied. During the alledge robbery Robert McGrath reported that $1oo.oo was taken by the robber. But later on McGrath under further questioning McGrath admitted that he had taken the money and had tied himself up.<br /><br />Dec 30, 1992 - Two off-campus buildings that housed Oswego State College students were destroyed in a fire Tuesday, officials said. Deputy Fire Chief Richard Wart said the blaze caused at least $200000 to $300000 worth of damage.This fire was suspicious in nature because there was another fire several weeks before this one Students who live in the buildings were away on Christmas break, ...<br /><br />From 2 STUDENT HOUSING SITES BURN AT OSWEGO STATE ($$) - Related web pagesdocs.newsbank.com/g/Google<br /><br />Apr 5, 1995 - ... ... 3 Arrested On Drug Charges In Oswego Two men are accused of selling the third is accused of possessing cocaine All three are arraigned and ... W Fifth was charged with two counts of third-degree criminal sale of a controlled said <a href="http://www.google.com/archivesearch?scoring=t&um=1&lnav=ent0&sa=N&q=capt+william+dunsmoor">Capt William Dunsmoor</a>, Robert McGrath was arrested and charged with selling 2 oz. Of cocaine<br /><br /><br />UNITED STATES BANKRUPTCY COURT<br />NORTHERN DISTRICT OF NEW YORK<br />-----------------------------------------------------------<br />IN RE:<br />ROBERT MCGRATH CASE NO. 95-61690<br />ELIZABETH MCGRATH<br />Debtors<br />-----------------------------------------------------------<br />ROBERT MCGRATH<br />Plaintiff<br />vs. ADV. PRO. NO. 96-70294A<br />UNITED STATES OF AMERICA AND<br />INTERNAL REVENUE SERVICE<br />Defendants<br />-----------------------------------------------------------<br />APPEARANCES:<br />STOTNICK, ARNO, BERTRAND & WELCH DANIEL J. ARNO, ESQ.<br />Attorneys for Debtor Of Counsel<br />107 South Main Street<br />North Syracuse, New York 13212<br />BARTHOLOMEW CIRENZA, ESQUIRE<br />U.S. Department of Justice<br />Tax Division, P.O. Box 55<br />Ben Franklin Station<br />Washington, D.C. 20044<br />Hon. Stephen D. Gerling, Chief U.S. Bankruptcy Judge<br />MEMORANDUM-DECISION, FINDINGS OF FACT<br />CONCLUSIONS OF LAW AND ORDER<br />This proceeding is before the Court upon the complaint of Robert and Elizabeth McGrath<br />(“Debtors”) filed on October 15, 1996. The Debtors seek a determination pursuant to section<br />2<br />1 At the trial, the parties stipulated that Elizabeth McGrath was to be dropped as a namedplaintiff. For purposes of the Decision herein Robert McGrath will be referred to as “Plaintiff.”<br />2 On September 18, 1996, the Court signed an order at the request of the Debtors<br />reopening the case, which had been closed on September 15, 1995, in order to allow the Debtors<br />to commence the adversary proceeding herein. 523(a)(1) and (7) of the Bankruptcy Code (11 U.S.C. §§ 101-1330) (“Code”) that certain taxes and interest thereon are dischargeable. Issue was joined upon the filing of an answer by the United States of America, through the Internal Revenue Service (“IRS”), on November 21, 1996.<br /><br />The trial, which was originally scheduled for March 6, 1997, and adjourned twice<br />thereafter on consent of the parties, was held in Utica, New York, on July 24, 1997.1 At the<br />conclusion of the trial, the IRS moved for the dismissal of the complaint. The Court reserved its<br />decision on the motion and in lieu of closing arguments, the Court requested that the parties file<br />post-trial briefs. The matter was submitted for decision on August 29, 1997.<br /><br />JURISDICTIONAL STATEMENT<br /><br />The Court has core jurisdiction over the parties and subject matter of this adversary<br />proceeding pursuant to 28 U.S.C. §§ 1334(b), 157(a), (b)(1), (b)(2)(I) and (O).<br />FACTS On May 16, 1995, the Debtors filed a voluntary petition (“Petition”) for relief pursuant<br />to chapter 7 of the Code.2 According to Schedule F accompanying the Petition, the IRS held an<br />3<br />3 The parties stipulated to the admission of Joint Exhibits 1-20. unsecured claim of $135,000 for the tax years 1982-1991. The Plaintiff testified that between 1982 and 1984, the tax years at issue herein, he was employed as a laborer at a construction site in Oswego County, New York. See Trial Transcript (“Tr.”) at 11. Plaintiff’s income was $35,730.58 in 1982, $32,453.83 in 1983 and $18,989.84 in 1984. See Joint Exhibits 17-19.3 In 1981 and 1982 the Plaintiff completed Employee’s Withholding Allowance Certificates (“W-4's”) claiming that he was exempt from withholding. See Joint Exhibits 10-13. Debtor admitted that he claimed the exemptions in order to “stretch my paycheck” as he “didn’t seem to have enough money week to week to live.” See Tr. at 12. As a result, no monies were withheld from his gross earnings for 1982-1984, see Joint Exhibits 16-18, and he failed to timely file returns for those years. See Tr. at 36. The Plaintiff acknowledges that prior to 1982 he had iled tax returns and was aware of the obligation to file such returns. See id.<br /><br />It was the Plaintiff’s testimony that he first received notification of his tax obligations in<br />February 1987. See Tr. at 18 and Joint Exhibit 4 (“Notice of Deficiency”). William Continelli<br />(“Continelli”) testified on behalf of the IRS that as part of its regular procedure the Debtor should have received four notices concerning the unfiled returns. See Tr. at 61. However, the IRS was unable to produce any letters to support his testimony because, according to Continelli, such letters are computer-generated, and the IRS does not usually keep a separate copy. See Tr. at 72. Continelli testified that after 3-4 notices have been sent to a taxpayer and at least one<br />attempt at personal contact made, a substitute for return (“SFR”) is prepared by the IRS, and a<br />notice of deficiency sent to the taxpayer before assessing the tax. See Tr. at 55. Based on his<br />4<br />4 According to Continelli, a tax module is “basically a transcript that shows all debits and<br />credits to the account, it shows all transactions that are not directly debts or credits.” See Tr. at<br />53; Joint Exhibits 1-3. review of the tax module set up for 1982,4 Continelli testified that on or about June 18, 1984, SFR procedures were instituted by the IRS with respect to the Plaintiff. See Tr. at 56; Joint Exhibit<br />5. Similar SFR’s were also prepared for 1983 and 1984. See Joint Exhibits 6 and 7. Tax<br />assessments for 1982-1984 were made by the IRS as follows:<br />Tax Year Assessment Date Assessment Amount<br />1982 July 27, 1987 $11,168.00<br />1983 July 27, 1987 8,656.00<br />1984 July 27, 1987 3,590.51<br />See Tr. at 59.<br />In response to the Notice of Deficiency received in February, 1987, the Plaintiff testified<br />that he contacted an accountant who prepared Form 1040 tax returns for him for 1982, 1983 and<br />1984. See Tr. at 18 and Plaintiff’s Exhibits A and B and Joint Exhibit 19. It was the Plaintiff’s<br />recollection that the Form 1040s had been mailed to the IRS in the same envelope in November<br />1987; however, the IRS alleges that its records shows only the receipt of Form 1040 for 1984,<br />which was stamped received November 17, 1987. See Joint Exhibit 19.<br />DISCUSSION<br />As the party opposing the discharge of the tax obligation, the IRS has the burden of<br />proving nondischargeability by a preponderance of the evidence. See Wright v. IRS (In re<br />Wright), 191 B.R. 291, 292 (S.D.N.Y. 1995), citing Grogan v. Garner, 498 U.S. 279, 286, 111<br />5<br />S.Ct. 654, 659, 112 L.Ed.2d 755 (1991); Hindenlang v. United States, 205 B.R. 874, 877 (Bankr.<br />S.D. Ohio 1997), aff’d, Case No. C-1-97-372 (S.D.Ohio Sept. 10, 1997). In this case, the IRS<br />relies on Code § 523(a)(1)(B) and (C) for its assertion that the Plaintiff is not entitled to a<br />discharge of the obligations associated with the tax years 1982-1984.<br /><br />Code § 523(a)(1)(B) provides, inter alia, that Code § 727 does not discharge a debt for<br />a tax for which a return, if required, (i) was not filed or (ii) was filed after the date on which such<br />return was last due, and after two years before the date of the filing of the petition. Although<br />the IRS contends that its records indicate the receipt from the Debtor of Form 1040 only for 1984, the arguments set forth in its post-trial brief focus not on non-receipt of the Form 1040 for 1982 and 1983, which the Plaintiff testified were in the same envelope as that for 1984, but rather on the fact that the Form 1040s were received after the SFRs were prepared and the assessments were made by the IRS on July 27, 1987. It is the position of the IRS that “[t]he purpose of the federal income tax return is to self-report” income tax liabilities and that once the IRS has had to prepare the SFR and the taxpayer’s liability has been assessed, the submission of Form 1040 is a nullity. See IRS’ Post-trial Brief at 4-5.<br /><br />The Code provides no definition of “return” as referenced in Code § 523(a)(1)(B). The<br />Supreme Court in Germantown Trust Co. v. Commissioner of Internal Revenue, 309 U.S. 304,<br />60 S.Ct. 566, 84 L.Ed. 770 (1940) set out four criteria for a return: (1) it must purport to be a<br />return; (2) it must be executed under penalty of perjury; (3) it must contain sufficient data to<br />allow calculation of tax; and (4) it must represent an honest and reasonable attempt to satisfy the requirements of the tax law. See id. at 306-09, 60 S.Ct. at 566-569.<br />The IRS distinguishes the case of Sullivan v. United States (In re Sullivan), 200 B.R. 327<br />6<br />(Bankr. N.D. Ohio 1996) in which the court held that the filing of tax returns was not too late for<br />the tax obligation to be deemed dischargeable. In that case, the debtor had filed Form 1040 after receiving a notice of deficiency but prior to any assessment by the IRS. The court indicated that it “need not decide whether a tax return filed after the IRS has made an assessment comes too late because it serves no tax purpose.” Id. at 332. However, less than six months later that issue was addressed by Bankruptcy Judge Burton Perlman, sitting in the Southern District of Ohio, in a case factually similar to the matter herein. In Hindenlang Judge Perlman concluded that the tax forms filed by the debtor after the SFR had been prepared and after the IRS had assessed the debtor’s tax liabilities constituted returns for purposes of Code § 523(a)(1)(B). The court found the statute to be clear in its plain language and concluded that it “need not go any further in interpretation of the statute.” See In reHindenlang, 205 B.R. at 877, citing United States v. Ron Pair Enterprises, Inc., 489 U.S. 235, 242, 109 S.Ct. 1026, 1031, 103 L.Ed.2d 290 (1989).<br /><br />The court in interpreting the plain language of the statute concluded that Congress had intended to allow the taxpayer/debtor to file a return regardless of whether a prior assessment had been made by the IRS. See In re Hindenlang, 205 B.R. at 878. The court noted that Congress was aware of the significance of tax assessments and had included reference to them in Code § 507(a)(8)(A)(ii).<br /><br />Yet, Congress made no reference to assessments in enacting Code § 523(a)(1)(B). Instead,<br />Congress had required that in order to be eligible for a discharge of any tax the return had to be<br />filed at least two years before the filing of the petition. 11 U.S.C. § 523(a)(1)(B)(ii). See id.<br />Congress’ failure to include the requirement that consideration be given to whether an assessment had occurred convinced the court that the exclusion was not inadvertent. See id., quoting Lynch v. Johns-Manville Sales Corp., 710 F.2d 1194, 1197 (6th Cir. 1983) (“It is a fundamental rule of 7 statutory construction that inclusion in one part of a congressional scheme of that which is excluded from another part reflects a congressional intent that the exclusion was not nadvertent”). Judge Perlman concluded that “the section creates a bright-line rule which says<br />that if the debtor’s return was filed less than two years prepetition, the associated taxes are<br />nondischargeable.” Id. In support of its conclusion, the court relied on a statement found in In<br />re Sullivan indicating, Section 523(a) reflects a compromise between conflicting<br />objectives of bankruptcy and tax law - providing the debtor a fresh start and enforcing tax collections.<br />The obligation for recent taxes is not dischargeable even though the debtor has filed all returns<br />and paid all taxes to the extent of his ability. On the other hand old taxes are dischargeable unless the debtor is guilty of fraud or has willfully attempted to avoid or defeat the tax, 11 U.S.C. § 523(a)(1)(C), or has failed to file a required return. 11 U.S.C. § 523(a)(1)(B)(i). In the latter situation, the debtor may still discharge the taxes in question if he files a late return and if more<br />than two years expire before he files his bankruptcy case. Id. In re Sullivan, 200 B.R. at 331.<br />The Court has made an independent review of the cases cited by the IRS in support of its<br />position. In Gushue v. IRS (In re Gushue), 126 B.R. 202 (Bankr. E.D. Pa. 1991), the court<br />concluded that the SFRs prepared by the IRS did not qualify as returns under 26 U.S.C. § 6020(a) and that the stipulated decision incorporating the agreement between the debtor and the IRS also did not qualify. In Arenson v. United States (In re Arenson), 134 B.R. 934 (Bankr. D. Neb.<br />1991), aff’d, 145 B.R. 310 (D. Neb. 1992), the debtor had not filed Form 1040 for the 1981 and<br />1982 tax years. The bankruptcy court concluded that the amended returns filed by the debtor,<br />after the IRS had prepared SFRs and had rendered its assessment against the debtor, in which<br />the debtor asserted that he had no tax liability for the years in question were not returns which<br />8 would operate to discharge his tax liabilities. See id. at 935. The debtor in Gentry v. United<br />States (In re Gentry), 1995 WL 644045 (Bankr. M.D. Tenn. 1995) asserted that he was entitled<br />to a discharge of his tax obligations based on the filing of a “Waiver of Restrictions on<br />Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment” (Form 870)<br />and Form 4089, which he argued constituted “constructive filing.” See id. at *1. The court<br />concluded that the execution and submission of the forms came too late having been filed some<br />16 months after the IRS’ assessment. See id. at *2. The court never discussed whether the forms actually constituted a return for purposes of dischargeability.<br /><br />The Court is not persuaded by these cases and finds no reason to diverge from the position<br />taken by the court in In re Hindenlang based on the clear language of the statute. Unlike the<br />three cases cited by the IRS, the Plaintiff herein did file Form 1040 for 1982-1984, albeit after<br />the IRS had made its assessments, acknowledging his tax liability. Therefore, the Court finds no<br />basis for holding the Plaintiff’s tax obligations for 1982-1984 nondischargeable pursuant to Code<br />§ 523(a)(1)(B). However, the Court must also examine whether Code § 523(a)(1)(C) provides<br />an alternative basis for denying the dischargeability of the Plaintiff’s tax obligations.<br /><br />The Code excepts from discharge a debt for a tax “with respect to which the debtor made<br />a fraudulent return or willfully attempted in any manner to evade or defeat such tax.” 11 U.S.C.<br />§ 523(a)(1)(C). There have been no allegations that the Plaintiff made a fraudulent return.<br />Therefore, the Court will focus its analysis on whether the Plaintiff willfully attempted to evade<br />or defeat his tax obligations for 1982-1984. There has been some dispute among the courts concerning whether to apply a civil or criminal standard in determining whether a tax debt is dischargeable. The majority of courts have 9 concluded that the civil standard is the appropriate standard. See, e.g., Bruner v. United States (Inn re Bruner), 55 F.3d 195, 197 (5th Cir. 1995); Langlois v. United States, 155 B.R. 818, 821 (N.D.N.Y. 1993); United States v. Toti (In re Toti), 149 B.R. 829 (E.D. Mich. 1993), aff’d 24 F.3d 806 (6th Cir. 1994), cert. denied 513 U.S. 987, 115 S.Ct. 482, 130 L.Ed.2d 395 (1994); Smith v. United States (In re Smith), 202 B.R. 277 (S.D. Ind. 1996); Ketchum v. United States (In re Ketchum), 177 B.R. 628 (E.D. Mo. 1995); United States v. Freidu (In re Freidus), 165 B.R. 537, 541 (Bankr. E.D.N.Y. 1994); but see Haas v. IRS (In re Haas), 48 F.3d 1153, 1157 (11th Cir. 1995); Gathwright v. United States (In re Gathwright), 102 B.R. 211, 213 (Bankr. D. Or. 1989).<br /><br />Under the civil standard, there is no need to establish an affirmative act by the debtor or<br />that the debtor possessed a “bad purpose or evil motive.” See Bertelt v. United States (In re<br />Bertelt), -- B.R. --, 1997 WL 566867 (Bankr. M.D. Fl. 1997). Instead, all that is necessary is that<br />there be evidence that the taxpayer voluntarily, consciously or intentionally attempted to evade<br />the tax. See id. at *6 (citations omitted). In this regard, the courts consider whether (1) the<br />debtor had a duty under the law; (2) the debtor knew that he had the duty, and (3) the debtor<br />voluntarily and intentionally violated the duty. See Bruner, 55 F.3d at 197.<br /><br />In this case, the Plaintiff does not dispute his duty to file tax returns and to pay income<br />taxes. Indeed, the Form 1040s he eventually filed evidence an obligation for income taxes for<br />1982-1984. The Plaintiff also testified that prior to 1982 he had filed tax returns and had paid<br />income taxes. Thus, he was fully aware of his duty, and yet the record indicates that despite the<br />fact that he filed Form 1040 for the tax years 1982-1984 in November 1987, he has not paid the<br />taxes due for those years.<br /><br />10 The question left to be addressed by the Court is whether Plaintiff voluntarily and<br />intentionally violated his duty. In In re Ketchum the court found that the debtor had filed false<br />W-4s and had not made a voluntary payment on his tax obligations for 1982-1986. See In re<br />Ketchum, 177 B.R. at 630. The court concluded that the evidence supported a finding of an intent to evade his tax liabilities for those years, and the court deemed them to be nondischargeable. See id. at 632. So too in Gilder v. United States (In re Gilder), 122 B.R. 593 (Bankr. M.D. Fla. 1990), the debtor acknowledged having submitted false withholding statements and having failed to file tax returns for 1978-1979 until after he was contacted by a representative of the IRS. See id. at 595. The court concluded that “[b]y filing false withholding forms, plaintiff intended to disrupt the orderly process of income tax collection by rendering the tax withholding mechanism inoperative.” See id. at 596. The court held that the debts were not dischargeable. See id. The same conclusion was reached by the court in In re Bertelt which found that the debtor had “made a voluntary, conscious and intentional decision to prepare and sign the W-4 Form for 1987, 1988 and 1989, exempting herself from withholding while knowing that her income taxes had been paid by withholdings for the previous several years.” See In re Bertelt at *9. The court also noted that she had failed to file income tax returns for those years despite the fact that she knew they were due. The court determined that her liability for 1987-1989 was to be excepted from discharge. See id.; see also In re Smith, 202 B.R. at 280 (finding debt for taxes was nondischargeable based on debtor’s filing of false W-4 Forms); In re Toti, 149 B.R. at 834 (indicating that debt for taxes was nondischargeable as a result of debtor’s failure to timely file income tax returns and failure to pay tax liabilities although financially able).<br />Under the facts and circumstances herein, the Court concludes that the Plaintiff willfully 11<br />attempted to evade or defeat his tax liability as defined in Code § 523(a)(1)(C) by filing false W-<br />4s with the IRS, failing to timely file Form 1040, and by failing to pay his tax obligations when<br />due. Therefore, said tax obligations for 1982-1984 are deemed to be nondischargeable.<br />Based on the foregoing, it is hereby<br />ORDERED that the Plaintiff’s complaint is dismissed; and it is further<br />ORDERED that Plaintiff’s tax obligations for 1982-1984 are not dischargeable.<br />Dated at Utica, New York<br />this 17th day of November 1997<br />___________________________________<br />STEPHEN D. GERLING<br />Chief U.S. Bankruptcy JudgeZoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-3557129563159492462008-10-16T14:21:00.000-07:002008-10-16T14:39:11.392-07:00David White, President of the City of Oswego Schoolboard is a cold blooded brutal murderer.More information has been uncovered about the murder of a Mr. Coyle (pro-nounced Coil). David White a former City of Oswego Police Officer was the involved in the murder of Mr. Coyle back in the 1960's.<br /><br />As Mr. Coyle pulled up in front his apartment house on West Third Street in the City of Oswego. David White along with this "Tarzan Brady" came out of an alley way between Mr. Coyle apartment house and the house located next door.<br /><br />White and Brady grab Mr. Coyle, "Brady" held Mr. Coyle as Dave White savagely chocked and beat Mr. Coyle which resulted in Mr. Coyles death. Dave White and Brady then fled back down the alley way and into the back door of the apartment house that Mr. Coyle had been renting from.<br /><br />Brady had a room in the same apartment building as Mr. Coyle. Brady and White hid that room until the next day. Evetually Brady was charged with the murder of Mr. Coyle and did time. Dave White was just kicked off the Oswego Police Department...<br /><br />DAVE WHITE YOUR A MURDERER WHITE YOUR A MURDERER, YOU CAN'T HIDE THE TRUTH IS COMING WHITE, YOU DID THE CRIME NOW DUE THE TIME!!!<br /><br /> GO TO JAIL WHITE - GO TO JAIL WHITE MURDERER MURDERER LEAVE OSWEGO WHITE YOU ROTTEN, SCUM, MURDERER!!!!!<br /><br />This storyt is going to be forwarded to every federal and state agency that will listen until Dave White is brought to justice! YOUR A THUG WHITE!!!!Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com3tag:blogger.com,1999:blog-8065538538333133548.post-84157416132268720132008-10-08T04:58:00.000-07:002008-10-08T05:05:24.819-07:00Sarah Palin!Sarah Palin! Stick a fork in her she's finished! When Palin was at a REPUBLICAN rally down in Florida and certain individuals in her rally started yelling vile racial slurs about the next President of the United States, Barack O'Bama. Palin should have stopped her speech and turned to those people and said: "STOP THAT!"<br /><br />(But Palin didn't! PLUS! The bald headed cop who introduced Palin should be removed, fired for his part in this also.) It was all seen on TV!!!Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-31439744401159536342008-10-07T13:28:00.000-07:002008-10-08T04:58:34.874-07:00Dave White, City of Oswego, Schoolboard, PresidentWell, well, it seems that Dave White, City of Oswego Schoolboard, President. Was involved in the murder of a Mr. Coyle (pro-nounced Coil) back in the 1960's. As the story goes, Dave White along with this "Tarzan Brady" hid in an alley on West Third St. in the City of Oswego.<br /><br />When this Mr. Coyle (Coil) pulled up in front his apartment house, Brady and White ran out of the alley way. Brady grabbed Coil from behind as White beat and choked Mr. Coyle. White mudered Mr. Coyle.<br /><br />Then White and Brady robbed this man and fled back down the alley and into Brady's apartment that was located in the same building as Mr. Coyles' was.<br /><br />Brady went to jail and Dave White was just kicked off the Oswego Police Department. All these facts can be checked they are matter of public record...<br /><br />Dave White is a murder and needs to be arrested, this cold case needs to be re-open and the truth must be told...<br /><br />Donald Dodd, the Oswego County DA is covering this up! Resgin Dodd you freak!!!! Dodd knows the truth about what happened here! He has a duty to investigate this, if Dodd doesn't than he HAS TO RESIGN! Its time to get rid of people like White and Dodd and Dick Mitchell and William Barclay, the New York City jerk Sheldon Silver and start fresh!!!!Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-70400248066695575502008-09-29T13:50:00.000-07:002008-09-29T13:52:44.906-07:00The sky is falling, the sky is falling....This is GREAT!!!!<br /><br />Hahahahahahaha!!!!<br /><br /> Fall Stock market fall HAHAHAhAHA!<br /><br />May all greedy Rpublican and Wall Street bastards suffer hahahahahaha!!!!!!!!<br /><br /> LUV IT!!!!!!!!LUV IT!!!!!!!!!!LUV IT!!!!!!!!! CHUCKLE, GLOAT TEEHEEE!!!!Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0tag:blogger.com,1999:blog-8065538538333133548.post-34322676420949917232008-09-26T15:06:00.000-07:002008-09-26T15:14:24.452-07:00This is good, so good it stinks! Its Fraud by Bernake and PaulsonHenry Merritt "Hank" Paulson Jr. (born March 28, 1946) is the US Treasury Secretary and member of the International Monetary Fund Board of Governors. He previously served as the Chairman and Chief Executive Officer of Goldman Sachs. (Who Warren Buffit just invested 5 billion dollars in.)<br /><br />Ben Bernake On March 16, 2008, JPMorgan Chase announced its intention to acquire Wall Street investment bank Bear Stearns Inc. The proposed purchase is controversial due to the unprecedented involvement of Bernanke's Federal Reserve System. JPMorgan Chase agreed to pay 236 million dollars, but shortly after the deal was announced, the Federal Reserve System confirmed that in a complex package of debt securitization agreements, they were underwriting the deal for around 30 billion dollars.<br /><br />Paulson and Bernake will make a lot of money for themselves and there friends with this 700 billion dollar bail out.Zoo Keeperhttp://www.blogger.com/profile/10117973304965218961noreply@blogger.com0