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Black schools hope Stephen Curry’s gift sparks a golf resurgence

first_imgView comments Dutch YouTube star Nikkie de Jager says she is transgender More than half of the collegiate black golfers compete at HBCUs, but those programs are constantly struggling for survival. Only about a quarter of the more than 100 HBCUs have golf teams, said Craig Bowen, president and founder of the Black College Golf Coaches’ Association.Howard abandoned its golf program in the 1970s before Curry, a two-time NBA MVP who has won three championships with the Golden State Warriors, intervened last week. He donated some of his fortune toward a six-year deal to help the school relaunch its men’s and women’s teams for the 2020-21 academic year.Jackson State University in Mississippi made history in 2007 by becoming the first HBCU to compete in the NCAA Division I golf tournament. But the university suspended its men and women’s golf teams a decade later when it faced a budget crisis.Some HBCUs struggle to find black golfers and end up fielding teams with white players, and the programs are among the first to get targeted during budget crunches.“It’s not football or basketball generating dollars, and they don’t want to go out and spend money and actually have to go out and raise money for golf,” said Bowen, who used to coach golf at Chicago State and Benedict College in South Carolina, which are both HBCUs.ADVERTISEMENT Many believed that Woods’ barrier-shattering ascent that started with his historic 1997 win at the Masters — at a club that once banned black golfers — would usher in a new generation of African American players on the PGA Tour.But those projections didn’t materialize, in part because of the deep challenges that young African Americans still face when it comes to taking up a sport that requires considerable expense and travel to play at a high level.“A lot of my golf organizations and clubs are really being challenged in attracting young people,” said Debert Cook, publisher of the African American Golfer’s Digest.Curry, who has long been known as a passionate golfer, made the announcement about his Howard donation at Langston Golf Course, one of the few U.S. golf courses to allow African Americans when it opened in 1939. The course was home to the Royal Golf Club and the Wake Robin Golf Club, the nation’s first for African American men and women.African Americans made steady progress in golf after Langston Golf Course was built, culminating with Woods’ domination of the sport in the early 2000s.In 1964, Althea Gibson, a tennis pioneer who also played golf professionally, became the first black woman to play in the LPGA Tour. And Charlie Sifford joined the PGA Tour in 1961 after years of the organization’s whites-only clause that kept out golfers of color.Andrews said young golfers still have to fight the perception that it’s “a white man’s” sport. He hopes that a resurgence of HBCU golf will help bring more African American youth into the sport.Golf is a great way to teach discipline and perseverance, he said, as well as an avenue into the corporate world for students who may not otherwise have a way in.“We use golf, but the real teaching is about life,” Andrews said. 3 young volunteers die in car crash after giving aid to Taal evacuees BREAKING: DOJ indicts ex-PNP chief Albayalde for graft “This is a great sport, and we have too much tradition as a people trying to get into the sport to lose it now,” Andrews said.Curry’s gift to Howard in Washington is bringing new attention to golf at historically black colleges and universities and spotlighting the harsh budget constraints that they face in keeping their programs alive.FEATURED STORIESSPORTSAllen Durham chews out Meralco: Everybody played like sh*tSPORTSGolden State Warriors sign Lee to multiyear contract, bring back ChrissSPORTSThirdy Ravena gets‍‍‍ offers from Asia, Australian ball clubsBlack colleges and universities are a crucial pipeline to increasing diversity in golf at a time when few African Americans are playing the sport at the college and professional levels.Only about 300 of the NCAA’s more than 10,000 college golfers are black, according to association data. And just three African American golfers are on the PGA Tour: Tiger Woods, Harold Varner III and Cameron Champ. MOST READ Mandatory evacuation enforced in Lemery Malakanyang bilib sa Phivolcs | Chona Yu PLAY LIST 03:05Malakanyang bilib sa Phivolcs | Chona Yu01:26Homes destroyed after Taal Volcano eruption02:48ABS-CBN franchise has ‘natural deadline,’ no need for quo warranto — Gatchalian03:06Tahimik, Mapanganib | Jong Manlapaz00:49Sweet! Indian bakers make world’s ‘longest’ cake02:44Gatchalian wants arrest for residents returning to Taal danger zones Don’t miss out on the latest news and information. Priyanka Chopra Jonas joining Amazon’s spy series ‘Citadel’ Sports Related Videospowered by AdSparcRead Next ‘Homeland’ star Patinkin lauds intelligence community Robredo hits Mocha over false post: Why let gov’t pay a fake news purveyor? Golden State Warriors guard Stephen Curry tees off at Langston Golf Course in Washington, Monday, Aug. 19, 2019, following an announcement that he would be sponsoring men’s and women’s golf teams at Howard University. (AP Photo/Andrew Harnik)WASHINGTON  — Ernie Andrews looks out to the grounds of Washington’s historic Langston Golf Course and shrugs at the fact that fewer young black golfers are coming out to play these days.As a black man and longtime pro at a place that was once one of the few courses in the U.S. where African Americans were allowed to play, Andrews is hoping a gift from NBA star Stephen Curry to re-establish a golf program at prominent and historically black Howard University is the start of an upward trend.ADVERTISEMENT Taal Volcano’s quakes, cracks send more people fleeing LATEST STORIES PVL: PetroGazz pounces on tired Army for bounce back winlast_img read more

Slow down, and remember those killed in vehicle crashes

first_img“This day of remembrance is a time to reflect on the hundreds of lives that are lost and thousands who are injured in crashes throughout our province every year,” says Mary Polak, Minister of Transportation and Infrastructure. “Many of these crashes, and the devastating impact they have on families, are completely preventable so please slow down and drive carefully.” ICBC is taking this week to remind drivers to slow down, and adjust their driving to the road conditions. In B.C., speeding is the leading cause of car crash fatalities, with an average of 27 people killed in our region each year. Another average of 24 crashes a month resulting in injuries or death in our area are due to people driving too fast for the conditions. That’s especially an issue in the north, where for several months of the year roads are in winter condition, and in December that number doubles to 50. “In honour of those who have lost their lives on our roads, and their loved ones, we’re urging drivers to slow down and give themselves extra time so they get home to their families safely,” said John Dickinson, ICBC Director of Road Safety. “Speeding is the leading cause of car crash fatalities in B.C. and when combined with poor weather conditions, it dramatically increases your risk of crashing.”- Advertisement –last_img read more

Alan Brazil Sports Breakfast – the best bits: Thursday, August 13

first_imgListen back to the highlights of Thursday’s Alan Brazil Sports Breakfast. Alan Brazil and special guest co-host Paul Robinson were joined on today’s show by Neil Warnock and Michael Dawson.last_img

VIDEO: Fantastic scissor kick from the German Third Tier

first_imgGermany are the current world champions and it seems talent can be found throughout the German leagues.Check out this video of Christian Beck scoring this amazing scissor kick in the German third tier.last_img

Spurs can win Premier League title under Mauricio Pochettino, says Luka Modric

first_imgWhile Modric is currently enjoying winning trophy after trophy with Real Madrid the midfielder expressed his admiration for the way Tottenham have progressed both on and off the pitch.“He [Pochettino] is doing an amazing job at Tottenham,” the midfielder said..“Tottenham, since I left, is improving as a club in all aspects – on the pitch, outside they have a new training ground, a new stadium is coming.“They are investing a lot.“Two years in a row they are close to winning the title in the Premier League, which in the past was not the case.“I am happy to see Tottenham improving and fighting for the Premier League title.”Modric was also asked about Slaven Bilic’s situation at West Ham with the former Croatia manager reportedly being given two games to save his job.The Croatia international said: “I am confident he has the quality to survive this. He is a great coach and I think he will get better results for West Ham.” Former Tottenham midfielder Luka Modric has backed the club to one day win the Premier League with manager Mauricio Pochettino at the helm.The Croatian midfielder, currently starring for European Champions Real Madrid, was named as part of the FIFA FIFPro World XI for the third consecutive year at Monday night’s The Best FIFA Football Awards.Modric spent four years playing for Spurs – between 2008 and 2012 – and endeared himself to the Tottenham fan base with his talented play.And speaking to talkSPORT’s Jim White the 32-year-old backed his former team to challenge win the league title with Pochettino as manager.“I think so. If they continue in this way why not?” said Modric.“The Premier League is a strong league with so many great teams – a lot of great games – and it’s not easy.“But they are there and I wish them all the best. I would like to see them win the title.” An exclusive interview with @realmadrid‘s Luka Modric coming up after 10 on @talkSPORT. @SpursOfficial fans don’t miss this! pic.twitter.com/K4LEslfP8L— Jim White (@JimWhite) October 24, 2017last_img read more

DONEGAL WATER SUPPLY DISRUPTION LIST FOR THURSDAY PM/FRIDAY AM

first_imgDonegal County Council has issued its planned restrictions to water supplies for the county for tonight, Thursday, and early tomorrow, Friday. Planned Restrictions to public water supplies (Thursday 30th December 2010) Demand for water has increased throughout the County seriously affecting reserves. As a result water supply will be restricted in the following areas tonight, note some from as early as tea-time: Whilst these are planned shut downs to conserve water – the public are reminded that other areas may be interrupted at anytime to facilitate repairs to mainsGLENTIES ELECTORAL AREAWater supplies will be restricted in the following areas from 6:00pm until 8:00amThe RossesGweedoreLeittermacaward AreaArdara AreaGortahork FalcarraghCreeslough Dunfanaghey    DONEGAL ELECTORAL AREAWater supplies will be restricted in the following areas from 6:00pm until 8:00am BallyshannonBundoranBallintraRossnowlaghFrosses Mountcharles STRANORLAR ELECTORAL AREAWater supplies will be restricted in the following areas from 6:00pm until 8:00am ConvoyCastlefinRaphoeLiffordBallinacorTievebrackGleneely     Ballybofey and Stranorlar – supply will also be turned off to the Twin Townsfrom midnight until 8.00am each night      INISHOWEN ELECTORAL AREAWater supplies will be restricted in the following areas from 8:00pm until 8:00am Three Glens  There may be interruptions in the Quigley’s Point / Iskaheen areas wheredemand remains very high.Water Service staff continue to check locally for losses. That said there ispresently no planned restrictions to supplies in that area overnight.   LETTERKENNY ELECTORAL AREAWater supplies will be restricted in the following areas South Letterkenny Area from 8:00pm until 8:00amincluding Rahan, Ballyboe, Scibley, Lismonaghan, Correnagh, Rockhill,Newmills and Conwall   The following areas of Letterkenny from 8:00pm until 8:00amGlencar Road, Pearse Road, Canal Road, Neil T. Blaney Road andGlenmaquinn    The following areas of Letterkenny Town from midnight until 8:00amLetterkenny Town CentreLower Main Street    Ballyraine Area from midnight until 8:00amincluding Sylvan Park, Ashlawn, Ballyraine Park, Orchard Grove,Thorndale, Magherannan Heights and Elmwood Downs    Aughnagaddy Group Scheme Ramelton from 8:00pm until 8:00amincluding Moorfield, Breaghy and Carnisk Areas     East Ramelton from 8:00pm until 8:00am including supply area from Killycrean reservoir Water Conservation Appeal   The important message here is that we wish to continue our appeal to the public to help eliminate wastage and conserve water we are seeking key holders of all types of properties where water may be lost to return and check for lossesThe Council are very actively involved throughout the county responding to bursts on watermains, however the sooner we get that level of buy-in from the public the sooner we can reduce the exceptional demand for water and return to normality    We suspect the increased demand for water arises fromtaps left runningburst mains which have not yet been locatedleakage in private propertiesThe Water Service in Donegal wish to appeal to the public to help us eliminate such wastage. This will help save water stored in reservoirs and avoid further shortages throughout the county .With the experience from the widespread disruption last winter we are highlighting the following areas in particular where the public can help eliminate wastage of the public water supply:Running taps – please avoid leaving taps running. This is counter productive and will run down available water in storageBurst mains / leakage – any suspected leaks on watermains or wastage should be reported to the County Council at your local public services centre. Vacant properties – please continue to check vacant properties where internal plumbing may be damaged by freezing conditions. Ideally the water supply to vacant buildings should be turned off and systems drained of all water, e.g. where members of the public who are going on holiday during the coming months, we would recommend that they turn off the water supply to their premises and drain all water out of the system before leaving the property.Farming Community – we ask that you check all field connections and turn off leaking drinking troughs. This has proven to be a serious problem in rural areas in recent years. We also ask for your assistance in checking for burst pipes in farm buildings and burst hoses laying over ground. Essentially anywhere on the farm that water may be lostCaravan Parks – another area that is often remote where plumbing may be exposed and water losses can be slow to appear, we appeal to all caravan park owners to turn off the water supply to eliminate wastage.Once again the co-operation of every community is required if we are to avert widespread shortages in water supplies. DONEGAL WATER SUPPLY DISRUPTION LIST FOR THURSDAY PM/FRIDAY AM was last modified: December 30th, 2010 by gregShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window)last_img read more

How Instapaper Was Created & its Plan to Add Social Features

first_imgrichard macmanus So when the iPad was announced and the SDK for it, I knew I needed an iPad app in addition to the iPhone app. I also decided pretty early on that I would make a universal app which would work on both – preferably optimized interfaces for each one – and that was only half done [at the time the iPad was announced]. The question was really whether I wanted to release that in advance of the launch of the iPad, so it would be there on day one. But I would never have a chance to actually try it on an iPad before submitting it, which is certainly a risk. Or I could wait until after I used an iPad physically and optimize it, then submit it afterward. I chose to go with the option of having it there on day one [i.e. releasing it before the iPad launched] and taking that risk. And it worked out alright. The first version was functional. It was not pretty, but it worked. And yeah, there were some buttons which were badly placed, the colors were way too bright, the screen was much brighter than I thought it would be. So I made a few tweaks and released an update, a couple of weeks later.RM: I’m finding the Instapaper app very useful on iPad, for example when I’m using Flipboard and I can save articles I find there to read later on. I like the integration with other apps in the App Store as well.MA: Thanks. That’s been a huge benefit for Instapaper. The first app I ever made was for Tweetie for iPhone. Now, almost every mobile Twitter client and almost every mobile feed reader has a ‘Send to Instapaper’ feature. RM: What are the main usage patterns that you’ve noticed so far with Instapaper – and has anything surprised you about how people are using it? Whether on the iPhone, or iPad or even on the web.“At least half of my paid app sales are from the iPad.”MA: Yeah, there have been few surprises. One of the biggest was when I first launched the iPhone app, I thought that it would just be people who are already familiar with the web app – that they’d want the iPhone app to go along with it. Okay, that’s pretty much the way I use it. I use the web app first and the iPhone app as an accessory to it. And what surprised me was from the very beginning – and it still holds true today – how many people do both the browsing and the reading on the iPhone. Instapaper is really optimized for browsing on the computer and then reading on the iPhone. But a lot of people just do everything on the iPhone. Another big surprise was that the iPad has taken off like crazy. At least half of my paid app sales are from the iPad, which given the size of its relative installed base (iPad versus the iPhone), that’s a pretty impressive number. The iPad has proven to be a better device for reading content than even I expected. I had high hopes for it, but I thought it would be about the same for reading as the iPhone. And it ended up that a lot more people find the bigger screen more comfortable. So a lot more people are reading web content on the iPad than on the iPhone.RM: Yes, that’s certainly been my experience. So is the success of the iPad what prompted you to go full time on the business?MA: Oh sure, that was a huge part. Especially because the iPad sales [of Instapaper] have more than doubled my overall sales since the iPad came out. So it finally gave me enough momentum to take it full time.RM: Right. And are you hiring other people in the business?MA: Not at the moment. I do have a contractor who edits the front page editor’s picks, also called “Give me something to read.” It’s the popular, good, long form stories saved by users. So I have a contractor who does that. But otherwise it’s just me.In the future I might hire employees to help out with certain things, but I have no immediate plans to do that.The Future of InstapaperRM: Let’s discuss the future of the product. Do you plan to expand to other delivery platforms, or are you going to stay focused on iPad and iPhone?“I’m going to make a full feature API, so that other people can write clients for [Android, Blackberry, etc]”MA: For now, I’m certainly focusing on the iOS platform and also on the Kindle. I really do like the Kindle a lot. It’s a much smaller market, but it’s a very devoted and very hardcore market – people who really love reading. So right now it’s iOS and Kindle. I don’t have any immediate plans to support Android or Blackberry, or other mobile platforms directly. But what I’m going to do is make a full feature API, so that other people can write clients for those if they want to.Right now there are a few Android clients that are unofficial, but because there’s no good official API they have just kind of scraped the site to try and make it work. And it’s worked with mixed success. So hopefully a real API will encourage better clients to be made.RM: Will Instapaper add more social sharing and curation features in the near future? [hat-tip Justin Houk for suggesting this question via Twitter]MA: That’s a good question. One thing I do want to do is have better export support for services that will help you with long-time archival. Things like Evernote, Delicious and Pinboard. So I definitely want to add those. I wouldn’t really classify any of those, except maybe Delicious, as social though. And Delicious, while it is technically social, I don’t think it’s really used like that as much anymore – if it ever was. So I want to add features that help people with their own organization. I also want to add features that help people with information overload management. I don’t want Instapaper to just be another bucket for the thousands of items that you have deal with and that you feel obligated and burdened by. That’s the last thing I want. So what I really want to do is give people tools to help them manage information overload [so] that it’s not a burden, that relieves them of stress rather than adding to it. “I have a few draft ideas in my head [for] sharing features.”Regarding social features, I have a few draft ideas in my head of some kind of sharing features. For the most part they’re very, very alpha stage. But even in my head there’s something I roughly want to do. It’s the kind of feature that before I was doing this full time, which was only two weeks ago, I would never have had the time to do non-essential features like that. Now that I have time to do that sort of thing, I will probably explore those options in the future. Related Posts Tags:#Interviews#Social Bookmarking#web Facebook is Becoming Less Personal and More Pro… Guide to Performing Bulk Email Verification A common theme of our product innovation series has been exploring applications that take advantage of new devices – and the user experience patterns that evolve out of that. Instapaper is perfect example of this. It started out as a web application, then embraced smart phones, and now it’s being used by many iPad owners. In a nutshell, Instapaper is an app that saves web pages for reading later. But unlike older ‘web 2.0’ social bookmarking services, it doesn’t just bookmark a web page. Instapaper saves a copy of the content so it can be read later, offline if need be, within the app. Instapaper was launched in January 2008 by the co-founder of Tumblr, Marco Arment. In fact Arment has only just gone full-time with Instapaper, announcing last month that he’s moving on from Tumblr after 4 years as its lead developer. He has big plans for Instapaper as a business, as you’ll discover in this interview.Richard MacManus: So you’ve just left Tumblr and you’re working full time on Instapaper now. Are you turning it into a business? Marco Arment: Yes, that’s correct. It’s more continuing it as a business, because it’s kind of always been one. Just now I have more time to spend on it. RM: How did you come up with the idea for Instapaper and what was the inspiration for it? MA: I’d just gotten an iPhone in the fall of ’07. I would find things during the workday that I wanted to read, but I was at work – so I really couldn’t. I would skim articles [or] I would open a tab and never go back to it, until my browser crashed and then I forgot about it. Or some other non-solution to this problem. [chuckle] And then similarly, I had to commute on the train everyday for about an hour or two. When I was on the train, I had my iPhone and I could browse the internet – but only before it went underground. There were a load of things I had to read. So I made Instapaper just for myself, really, and didn’t even tell anybody about it for about three months after I made it. I just used it myself, just because I wanted something to use to temporarily store those links – so that I could save them at work and read them on the train. That’s how it started and it was very, very basic. In the beginning, there wasn’t even a text view. And the reason I got the text view was because mobile Safari [on iPhone] would kick pages out of memory if you load it too much. And so what I was trying to do was load a bunch of pages at once, before the train went underground and before I lost my connectivity for about 25 minutes or so. The text view allowed me to store more than in the mobile browser, because they were much lighter.Also when I would scroll on the iPhone, I hated if I accidentally lost the alignment in the column I was reading. It would accidentally scroll drag me a little bit and I couldn’t scroll it up again. [chuckle] So I made it single-column reading. “It was popular very quickly, far past my expectations. I wasn’t sure if anybody else would find it useful.”I told a couple of friends about it, about three months in, and they loved it. So on January 26th, 2008, I made my initial blog post about it and it just exploded! It was popular very quickly, far past my expectations. I wasn’t sure if anybody else would find it useful. [laughter] I figured that I just thought of myself, that it’s useful to me but… I was very pleasantly surprised by its reception. RM: What was the time period between the time that you came up with the idea and when you launched Instapaper in January 2008? MA: It was about three months. RM: So it was a very quick development process… MA: Yeah. I developed the basics of the service in about two nights. It was a very basic service. And I already had a lot of the framework. I already had a lot of that written for other things, including Tumblr. It was in a language I already knew and a framework I already knew. And so I made the entire first draft of the service, I guess you can call it, in about two nights. How the iPad Version Was DevelopedRM: And when did you come up with the iPad version of Instapaper and the idea of integrating that with iPad apps?MA: I was already doing all these weird mobile Safari apps, so I jumped right on the opportunity to make a real app as soon as it came. I was in the iPhone store on day one, of course. Sorry, actually on day two or three. [chuckle] I tried to be there on day one but missed it. Anyway, so I was in the iPad store right in summer ’08 when it launched. The Dos and Don’ts of Brand Awareness Videos A Comprehensive Guide to a Content Auditlast_img read more

Salesforce.com’s Chatter to Go Freemium (Updated)

first_imgSalesforce.com CEO Marc Benioff reportedly told analysts today that the company will announce a free version of its enterprise activity stream product Chatter at the annual Dreamforce event in San Francisco next month. The revelation came in a conference call with financial analysts to discuss the company’s third quarter financial results, according to CRN. Benioff confirmed the story via Twitter this evening. Salesforce.com currently offers Chatter for free to Salesforce.com users or for $15 a month per user for non-Salesforce.com users. Benioff described the free, stripped down version of Chatter as a “virally based product.”A screenshot of Chatter 2The move comes as the role of freemium products in the enterprise has become a topic of debate. Last week at Enterprise 2.0 Santa ClaraJive CEO Tony Zingale harshly criticized the freemium business model, comparing freemium to a free puppy (Christopher Lochhead, chief strategy advisor and board member at Jive, repeated the criticism in an article for Forbes). However, companies like Huddle and Yammer are gaining traction for their enterprise collaboration SaaS products using freemium pricing to get the proverbial foot in the door.Benioff said that 60,000 of Salesforce’s 87,200 customers are currently using Chatter. Salesforce.com has referred to Chatter as the company’s most successful product launch ever. But Salesforce.com clearly wants to expand Chatter usage beyond its current CRM customer base. A free version may be a path into companies that ordinarily wouldn’t think to try a Salesforce.com product. Earlier this year Salesforce.com told us Nokia is deploying Chatter enterprise wide despite not being a Salesforce.com CRM customer. Update: Salesforce.com has clarified that Nokia is not deploying Chatter enterprise wide.Benioff also, characteristically, took shots at larger competitors IBM and Microsoft on the call: “And I think SharePoint is very much the same thing,” he continued. “It’s kind of the grandmother’s attic. Customers throw everything into it, [then] they can’t find it and they don’t know what’s up there, and they don’t know how to get it out. It’s a joke.” Earlier this year Salesforce.com settled mutual patent disputes with Microsoft. Top Reasons to Go With Managed WordPress Hosting A Web Developer’s New Best Friend is the AI Wai… Tags:#cloud#Cloud Providers Related Posts center_img klint finley Why Tech Companies Need Simpler Terms of Servic… 8 Best WordPress Hosting Solutions on the Marketlast_img read more

Louisiana ~ Corporate Income Tax: Medical Tests Performed in Texas Not Sourced to Louisiana for Apportionment Purposes

first_imgThe Louisiana Court of Appeal, First Circuit, held that income derived from the diagnostic testing of Louisiana patient medical specimens performed in Texas should be sourced to Texas for corporate income tax apportionment purposes. The taxpayer operates a multistate network of laboratories where it performs medically-prescribed, diagnostic testing services. During the 2005 and 2006 tax years, a large number of Louisiana patient specimens were forwarded to a regional laboratory in Texas for testing. The Louisiana Board of Tax Appeals (Board) determined that the taxpayer’s use of instruments, equipment, and other property was a “substantial income-producing factor” in its testing services and, therefore, that the taxpayer could not apportion its income using the two-factor (payroll and revenue) formula used by service businesses in which the use of property is not a substantial income-producing factor for tax years beginning before 2016. Instead, the Board found that, by default, the taxpayer was required to apportion its income pursuant to the general three-factor (payroll, revenue, and property) formula used for tax years beginning before 2016. The Board also implicitly determined that the income from the taxpayer’s testing services were sourced to Louisiana. The taxpayer appealed the Board’s ruling.The court first determined that, based on the record and the ordinary meaning of the word “substantial,” the Board did not err in concluding that the taxpayer’s use of property was a “substantial income-producing factor” in its business. In addition, the court noted that, in spite of the taxpayer’s assertion that it was entitled to apportion its income under the two-factor formula, the taxpayer nonetheless used the general three-factor formula to apportion its Louisiana income in both its 2005 and 2006 original and amended tax returns. Accordingly, the court also found no error in the Board’s conclusion that the taxpayer was precluded from apportioning its income using the two-factor formula and instead was required to apportion its income under the general three-factor formula.With regard to the question of sourcing for revenue factor purposes, the court found that Louisiana law (as it existed prior to 2016) does not clearly and unambiguously express an intent to attribute income derived from general services performed in another state to Louisiana. Revenue sourced to Louisiana includes “net sales made in the regular course of business” and “gross apportionable income attributable to [Louisiana].” The court rejected the Louisiana Department of Revenue’s argument that the disputed income qualified as “net sales made in the regular course of business” that must be attributed to Louisiana. It was undisputed that the taxpayer derives its income from performing diagnostic testing services. Therefore, both parties agreed that the taxpayer is a service business and not a manufacturer or merchandiser. As such, the court said that the income it derives from performing services does not constitute “net sales,” which instead refers to sales of tangible items (“goods, merchandise, or property”) and not intangibles such as the performance of services. Thus, the court agree with the taxpayer that the disputed income qualified as “gross apportionable income.”The court also conclude that a service business apportioning its income using the three-factor formula must determine its “gross apportionable income attributable to [Louisiana]” for the revenue factor numerator by sourcing its service income in the same manner as a service business apportioning its income using the two-factor formula. Service businesses using the two-factor formula prior to the 2016 tax year attribute income to the state where the income-producing service is performed (as opposed to using a “market-based” sourcing rule). Accordingly, the court found that only income from services performed in Louisiana is to be sourced to Louisiana.Quest Diagnostics Clinical Laboratories, Inc. v. Barfield, Court of Appeal of Louisiana, First Circuit, No. 2015 CA 0926, September 9, 2016, ¶202-755last_img read more

Jefferson City priest placed on leave

first_imgA Jefferson City priest is on administrative leave after allegations of what are called “boundary violations with minors.”Father Geoffery Brooke serves at Immaculate Conception Parish. The Missouri Children’s Division confirms they received a hotline call about the priest. The agency is heading up the investigation.The local diocese published a list of staff accused of sexually abusing children last fall.last_img