A motion calling for a royal commission into the MDBP narrowly passes on the final day of the NSW Farmers Conference.

(United States Ninth Circuit) - In a dispute involving the scope of Treasury Regulation section 25.2522(c)-3(b)(1) and arising from the transfer of membership units in an LLC partly as a gift and partly by sale to two trusts with simultaneous gifts of LLC units to two charitable foundations under a reallocation clause, judgment of the trial court is affirmed where Section 25.2522(c)-3(b)(1), upon trigger of the reallocation clause, does not bar a charitable deduction equal to the value of the additional units the foundations will receive.

(California Court of Appeal) - In a trespass suit brought by a grocery store against a church soliciting donations in front of the store, summary judgment in favor of the store is affirmed, where: 1) the church's solicitation was not protected by In re Lane (1969) 71 Cal.2d 872, because there was no relation between the church's expressive activities and the store's location; and 2) the church did not contend or present evidence to establish that the store or the sidewalk in front was a public forum within the meaning of Robins v. Pruneyard Shopping Center (1979) 23 Cal.3d 899.

(United States Fourth Circuit) - In an action by a Virginia non-profit corporation organized under section 527 of the Internal Revenue Code to provide "accurate and truthful information about the public policy positions of Senator Barack Obama," contending that it was "chilled" from posting information about then-Senator Obama because of the vagueness of a Commission regulation, 11 C.F.R. section 100.22(b), and a Commission policy, published at 72 Fed. Reg. 5595 (Feb. 7, 2007), relating to whether plaintiff has to make disclosures or is a "political committee" (PAC), the District Court's judgment is affirmed where: 1) neither the regulation nor policy are unconstitutionally broad and vague in violation of the First and Fifth Amendments; and 2) it correctly applied the "exacting scrutiny" standard applicable to disclosure provisions.

(California Court of Appeal) - In an unlawful detainer action between two non-profit religious organizations, trial court's order compelling defendant's pastor, who was not a party to the action, to sign the written settlement agreement in his individual capacity, is reversed and remanded where: 1) the parties' oral settlement agreement did not require the pastor to release any personal claims against the plaintiff or sign a written agreement purportedly conforming to the oral settlement in his individual capacity; and 2) the trial court lacked jurisdiction over the pastor.

(United States First Circuit) - In an appeal of a tax court decision affirming a determination by the Commissioner of the Internal Revenue Service (IRS) that he owed $3.790 million in income taxes and penalties on $5.65 million in bank deposits petitioner made and interest earned from 1995 to 2002, the tax court determination is affirmed over petitioner's contentions that these deposits were not his taxable personal income but the program income of a social welfare organization that had tax-exempt status pursuant to section 501(c)(4) of the Internal Revenue Code, 26 U.S.C. section 501(c), where an organization distinct from petitioner did not exist during the applicable tax years.

(United States Supreme Court) - Held that a bankrupt company's rejection of a trademark licensing agreement did not deprive its licensee of the rights to use the trademark. The U.S. Supreme Court interpreted Section 365 of the Bankruptcy Code, which enables a debtor to reject any executory contract, meaning a contract that neither party has finished performing. Justice Kagan delivered the opinion of the 8-1 Court.

(United States Supreme Court) - Held that a bankrupt company's rejection of a trademark licensing agreement did not deprive its licensee of the rights to use the trademark. The U.S. Supreme Court interpreted Section 365 of the Bankruptcy Code, which enables a debtor to reject any executory contract, meaning a contract that neither party has finished performing. Justice Kagan delivered the opinion of the 8-1 Court.

(WV Supreme Court of Appeals) - No. 18-0408

(United States Supreme Court) - Held that a bankrupt company's rejection of a trademark licensing agreement did not deprive its licensee of the rights to use the trademark. The U.S. Supreme Court interpreted Section 365 of the Bankruptcy Code, which enables a debtor to reject any executory contract, meaning a contract that neither party has finished performing. Justice Kagan delivered the opinion of the 8-1 Court.

(United States Ninth Circuit) - Held that shareholders were liable for taxes on proceeds from the sale of a close corporation. The Internal Revenue Service sued the shareholders, claiming they violated Arizona's Uniform Fraudulent Transfer Act by engaging in a complex series of stock and asset transactions that resulted in creating a debtor company unable to pay the tax bill. Agreeing with the IRS's position, the Ninth Circuit reversed a decision of the Tax Court and remanded with instructions to enter judgment in favor of the IRS.

(United States Fifth Circuit) - Petition denied. A company's petition for review of an administrative law judge's finding of violations and imposition of a monetary penalty against a poultry processing plant following a worker injury was upheld.

(California Court of Appeal) - Held that local water districts were not entitled to be reimbursed by the state for the cost of complying with unfunded state mandates to improve water service. The water districts argued that reimbursement was necessary because the passage of Proposition 218 had limited their authority to levy fees. Disagreeing, the California Third Appellate District concluded that their authority to levy fees had not changed. The panel affirmed the trial court.

(United States Seventh Circuit) - Affirmed the U.S. Tax Court's ruling that an energy company was liable for a deficiency of more than $400 million for certain previous tax years, and also for $87 million in accuracy-related penalties.

(United States Ninth Circuit) - Affirming a U.S. Tax Court decision, held that the former sole shareholder of a company that received a $65 million litigation settlement was liable for the taxes, and in particular the pre-notice interest component, despite having entered into a tax-shelter transaction.

(United States Seventh Circuit) - Affirmed the Tax Court's finding that a woman did not qualify for innocent spouse relief, in a case involving a married couple's deficient joint federal income tax return.

(United States Second Circuit) - Held that a husband and wife were not liable for a 2008 tax deficiency. The IRS had applied the substance‐over‐form doctrine to recharacterize various lawful tax‐avoiding transactions as tax‐generating events for the taxpayers, their adult sons, a family trust, and a family‐controlled corporation. Reversed the tax court.

(United States Seventh Circuit) - Held that a tax shelter reflected an abusive sham. Affirmed the Tax Court's judgment and imposition of penalties.

(United States Ninth Circuit) - Affirmed the Tax Court's decision that a decedent's estate had overstated the amount of a charitable deduction and thus received a large tax windfall. Also affirmed the imposition of an accuracy-related penalty.

(United States Second Circuit) - Held that the U.S. Tax Court could order a refund of a taxpayer's income tax overpayment. The Tax Court had concluded that it lacked jurisdiction under the particular circumstances here, even though all parties agreed that the taxpayer had overpaid. Disagreeing, the Second Circuit reversed and remanded, characterizing the issue as one of first impression in any court.

(United States Ninth Circuit) - Upheld the validity of a Treasury Department regulation. The provision's focus is that related business entities must share the cost of employee stock compensation in order for their cost-sharing arrangements to be classified as qualified cost-sharing arrangements. Reversed the judgment of the U.S. Tax Court.

(United States DC Circuit) - Reversed and remanded. The Tax Court improperly dismissed a case involving a man's application to the IRS for a whistleblower award because although his application was untimely the filing period was not jurisdictional and is subject to equitable tolling.

(United States Ninth Circuit) - In a petition challenging a notice of Final Partnership Administrative Adjustment, the Tax Court’s dismissal, for lack of jurisdiction, is affirmed where: 1) because plaintiff contended that his business entity was a small partnership not subject to the audit procedures under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), entities that are disregarded for federal tax purposes may nevertheless constitute pass-thru partners under 26 U.S.C. section 6231(a)(9), such that the small-partnership exception under section 6231 does not apply and the partnership is therefore subject to the TEFRA audit procedures; 2) resolution of this question iss inextricably intertwined with the contention that plaintiff had standing to file a petition for readjustment of partnership items on behalf of his purported small partnership; and 3) as to standing, because a party other than plaintiff's entity's tax matters partner filed a petition for readjustment of partnership items after the partnership had timely done the same, the Tax Court lacked jurisdiction under 26 U.S.C. section 6226.

(United States Third Circuit) - Affirming the Tax Court's application of the Ilfield doctrine in holding that the double deduction for losses incurred by the subsidiary of a company was improper and disallowing $199 million of those losses.

(United States Ninth Circuit) - Upheld an Internal Revenue Service regulation addressing the tax treatment of employee stock options. In a ruling that has tax implications for multinational companies especially, the Ninth Circuit concluded that the Tax Court erred in striking down a regulation, 26 C.F.R. section 1.482-7A(d)(2), which says that related entities must share the cost of employee stock compensation in order for their cost-sharing arrangements to be classified as qualified cost-sharing arrangements and thus avoid an IRS adjustment. The panel held that the regulation was entitled to Chevron deference.

(United States Ninth Circuit) - Held that shareholders were liable for taxes on proceeds from the sale of a close corporation. The Internal Revenue Service sued the shareholders, claiming they violated Arizona's Uniform Fraudulent Transfer Act by engaging in a complex series of stock and asset transactions that resulted in creating a debtor company unable to pay the tax bill. Agreeing with the IRS's position, the Ninth Circuit reversed a decision of the Tax Court and remanded with instructions to enter judgment in favor of the IRS.

(Supreme Court of California) - In an action concerning who pays for storm drains, the Court of Appeal's conclusion that the Regional Water Quality Control Board for Los Angeles's permit conditions are mandated by federal law and that storm drain systems operators are not entitled to state reimbursement under Article XIII B, section 6, subd. (a) of the California Constitution is reversed where the permit conditions are not imposed by any federal law or regulatory system.

(United States Ninth Circuit) - In consolidated petitions for review brought by various power companies of FERC determinations that various energy companies committed tariff violations in California during the summer of 2000, the FERC determinations are affirmed where: 1) it did not arbitrarily and capriciously, or abuse its discretion in finding that electric sellers Shell Energy North America, LP, MPS Merchant Services, Inc., and Illinova Corporation violated the Cal-ISO tariff and Market Monitoring and Information Protocol; 2) FERC's Summer Period determinations regarding APX, Inc., and BP EnergyCo. were not arbitrary, capricious, or an abuse of discretion; and 3) because FERC's remedial order is not final, the panel lacked appellate jurisdiction over it.

(United States First Circuit) - In a judgment enforcement action, the district court's order approving a sale recommended by the receiver as part of wrapping of a fifteen year case stemming from a $58 million judgment is affirmed where the sale appeal is not equitably moot and the district court's orders approving the sale details was not an abuse of discretion.

(United States Second Circuit) - Denying a petition for review by the New York State Department of Environmental Conservation seeking to vacate two orders of the Federal Energy Regulatory Commission authorizing a company to construct a natural gas pipeline in New York and determining that the Department waived its authority to provide a water quality certification for the pipeline project under Section 401 of the Clean Water Act.

(California Court of Appeal) - Affirming the denial of an administrative writ and declaratory relief in the case of a Pacific Gas and Electric Company lease extension on two long term leases on land used for water intake and discharge for a nuclear power plant because the lease replacement was subject to the existing facilities categorical exemption to the California Environmental Quality Act's environmental impact report requirement and the unusual circumstances exception did not apply.

(United States Ninth Circuit) - Addressed small-scale solar energy producers' claims that the California Public Utilities Commission's programs do not comply with federal requirements. Affirmed in part and reversed in part.

(United States Federal Circuit) - In an appeal from a divided decision by the International Trade Commission, finding no violation of Section 337 of the Tariff Act of 1930, 19 U.S.C. section 1337, based on the Commission's holding of invalidity of certain asserted claims of appellant's patent that describes single-brew coffee machines, the Commission's decision is affirmed where substantial evidence supports the Commission's holding that all asserted claims are invalid for lack of written description.

(United States Federal Circuit) - Affirming the US Court of International Trade's decision sustaining the International Trade Commission's finding that Chinese imports of crystalline silicon photovoltaic cells and modules were being dumped on the US market, damaging domestic industry, because these determinations were supported by substantial evidence on the record.

(California Court of Appeal) - In an appeal from the trial court's denial of two consolidated petitions to set aside the certification of the environmental impact report and related permits for the construction of an arena to house the Golden State Warriors basketball team, as well as other events, and the construction of adjacent facilities, in the Mission Bay South redevelopment plan area of San Francisco, the trial court's judgment is affirmed where there is no merit to plaintiffs' objections to the sufficiency of the city's environmental analysis and its approval of the proposed project.

(California Court of Appeal) - Held that the California Coastal Commission did not act contrary to law in refusing to certify the San Diego Unified Port District's proposed master plan amendment authorizing a hotel development project, in a reversal of the trial court.

(California Court of Appeal) - Held that an anti-SLAPP motion was not frivolous. The motion was filed by the real parties in interest in a mandamus proceeding concerning permits for a real estate development project. Reversed a sanctions order.

(United States Second Circuit) - Held that the Social Security Administration erred in denying an individual's disability insurance benefits application. Reversed the district court and remanded for further proceedings.

(California Court of Appeal) - Affirmed. Plaintiff sought to prevent the rebuilding of an equestrian facility following a fire by filing a petition to have the Coastal Commission to revoke the required coastal development permit on the grounds that the regulation used to make the decision was not interpreted correctly. The appeals court disagreed.

(United States Third Circuit) - Affirming a Tax Court determination that royalties paid on technology license agreements should be treated as ordinary income rather than as capital gains in the case of a pharmaceutical scientist raking it in on liquisolid technologies hoping to avoid paying a significant tax bill.

Jeff Haste, Pennsylvania's Dauphin County Board chairman, slammed Gov. Tom Wolf (D) in a letter on Friday for keeping a bulk of businesses closed, particularly in his county, and bluntly called on Wolf to “return our state to the people (as prescribed by our Constitution) and not run it as a dictatorship.”

(United States Ninth Circuit) - Held that the Federal Trade Commission Act could support an order compelling an online payday lender to pay more than $1 billion in monetary relief for unfair business practices. Two of the judges on the Ninth Circuit panel filed a concurring opinion to suggest that the court should rehear the case en banc to reconsider relevant circuit precedent.

(United States Second Circuit) - Held that thirteen collection agencies violated federal law in collecting payday loan and other debts. Affirmed summary judgment in favor of the Federal Trade Commission in this civil enforcement action against the collection agencies and their co-owners.

(United States Ninth Circuit) - In an enforcement action brought by the Federal Trade Commission, affirmed a preliminary injunction freezing the assets of companies that allegedly had made deceptive representations regarding loan modification services.

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How God used the great church destroyer Saul to become the great multiethnic church planter.

The last words of someone are important, especially if that someone is the eternal Son, the second person of the triune God. Before Jesus ascended to heaven so he could function as his people’s great high priest, he commissioned and commanded his twelve Jewish disciples to be his “witnesses in Jerusalem and in all Judea and Samaria, and to the end of the earth” (Acts 1:8). These early Jewish believers disobeyed Jesus and his Great Commission by staying in Jerusalem among Jews. They had a bad case of ethnocentrism, believing that the God of Abraham, Isaac, and Jacob was only for the Jews because God had given them the Law and circumcision as a badge of God’s covenant. They forgot that as Jews they existed to be a light to the Gentiles.

But Jesus would not let them disrupt his mission to reach the Gentiles, fulfilling his promises to Abraham. (See Genesis 12:1–3; Galatians 3:7–9; Romans 15:8; Ephesians 2:1). And, in order to force the homogenous church in Jerusalem to scatter on mission to reach the Gentiles, God allowed persecution to free the early Jewish church from the sin of ethnocentrism.

God used Saul and other enemies of the Church to free it from the sin of not reaching the Gentiles and move it toward becoming multiethnic:

“And Saul approved of his execution. And there arose on that day a great persecution against the church in Jerusalem, and they were all scattered throughout the regions of Judea and Samaria, except the apostles. Devout men buried Stephen and made great lamentation over him. But Saul was ravaging the church, and entering house after house, he dragged off men and women and committed them to prison” (Acts 8:1–3, ESV).

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Legendary And Multi-Platinum Rockers STYX Are Continuing On Their Never-ending “mission” To Bring Their Music To Their Loyal Fans In 2020 With New Tour Dates.

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