query: Gary Ridgway worked for Kenworth at a truck factory.

pos: Gary Ridgway Gary Leon Ridgway ( born February 18 , 1949 ) is an American serial killer known as the Green River Killer . He was initially convicted of 48 separate murders and later confessed to nearly twice that number . As part of his plea bargain , an additional conviction was added , bringing the total number of convictions to 49 , making him the most prolific American serial killer in history according to confirmed murders . He murdered numerous women and girls in Washington State during the 1980s and 1990s . Most of his victims were alleged to be sex workers and other women in vulnerable situations , including underage runaways . The press gave him his nickname after the first five victims were found in the Green River before his identity was known . He strangled the women , usually by hand but sometimes using ligatures . After strangling them , he would dump their bodies in forested and overgrown areas in King County , often returning to the dead bodies to have sexual intercourse with them .   On November 30 , 2001 , as he was leaving the Kenworth truck factory where he worked in Renton , Washington , he was arrested for the murders of four women whose cases were linked to him through DNA evidence . As part of a plea bargain wherein he agreed to disclose the locations of still-missing women , he was spared the death penalty and received a sentence of life imprisonment without parole .

neg: FAW-GM FAW-GM Light Duty Commercial Vehicle ( FAW-GM ) is a commercial vehicle manufacturing company headquartered in Changchun , China , and a 50:50 joint venture between FAW Group and General Motors . It was founded in 2009 and its activities include the Harbin Light Vehicle factory and FAW Hongta Yunnan Automobile Co Ltd. . The plants were named as FAW Harbin Light Duty Vehicle Co. , FAW-GM Hongta Yunnan Automobile Manufacturing Co. , Ltd. and Changchun Plant . The company builds Jie Fang pickups and light commercial vehicles , with the possibility of building models for GM to sell under their marques .

neg: Intertek Consumer Goods and Retail Intertek Consumer Goods is a division of London-based Intertek , a company that provides quality and safety services to a wide range of industries . Intertek is a publicly traded company on the London Stock Exchange with more than 30,000 employees in 1,000 locations in over 100 countries . Intertek Consumer Goods works with global retailers and brands in the textile , toy , footwear , and hardlines sectors to evaluate and test their consumer products to meet regulatory , environmental and quality standards . Intertek Consumer Goods also provides services related to CPSIA testing , toy certification , textile auditing , restricted hazardous substances , corporate social responsibility , sustainability , and supply chain security .

neg: Watco Companies Watco Companies , L.L.C. ( Watco ) is a Pittsburg , Kansas-based transportation company formed in 1983 by Charles R. ( Dick ) Webb . Watco is composed of four divisions : transportation , mechanical , terminal and port services , and compliance . Watco is the owner of Watco Transportation Services , L.L.C. ( WTS ) , which operates 32 shortline railroads in the U.S. and Australia . It is one of the largest shortline railroad companies in the United States . As of May 2011 they operated on 4,500 mi of leased and owned track . Also under transportation is the contract switching the company provides service for 27 customers . This is the service that Watco originally offered before branching out into other areas .   Watco 's mechanical division has 16 car repair shops and is the largest mechanical services provider in the United States . They provide program , contract and emergency repairs . These services include maintenance of all types of cars including tank cars and coal fleets , and the preparation and cleaning of boxcars and refrigerated cars . There are 23 railroad repair shops , eight locomotive shops and five contract repair shops in the Watco network .   The terminal and port services division operates ten warehouses throughout the country . They also operate several transloading facilities and specialize in loading and unloading railcars and moving commodities to their next destination .   Watco also operates two port services in the Gulf Region . Greens Port Terminal on the Houston Ship Channel in Harris County , Texas and Port Birmingham Terminal on the Black Warrior River in Alabama both provide access to the Gulf of Mexico .

neg: Hull Truck Theatre The Hull Truck Theatre is a theatre in Kingston upon Hull , England which presents substantial drama productions .  It also tours its productions on a regular basis .   The theatre was founded in 1971 by actor Mike Bradwell when he could not find work . He placed an ad ' in Time Out magazine saying , `` Half-formed theatre company seeks other half '' . The first production , `` The Children of the Lost Planet '' was a success though , like many new companies , it had meagre audiences . This experience led the company to fall back on performing plays for children . They started to get a good reputation for children 's theatre . However , in 1974 , the play `` Knowledge '' was performed and , although over half the audience had walked out , the critical acclaim of Guardian reviewer Robin Thornber led to the Bush Theatre becoming interested and staging the production .   John Godber became artistic director in 1984 although at first he was unaware of how much the Hull Truck Theatre was struggling financially . He had been making a good living as a teacher but the idea of being able to produce some of his own works led him to accept the post . He decided that the best way to improve sales and the success of the company was to write a play relevant to its audiences . He wrote `` Up n ' Under '' a play about the rugby league in Hull which proved to be a success .   One of Hull Truck 's most performed and famous plays is John Godber 's `` Bouncers '' . This celebrated its 30th anniversary in 2007 and was the final play to be performed before moving to the new venue .   From 1983 the company was based in its venue in Spring Street but a new 440 seat theatre has been built for the company , as part of the St. Stephen 's development . This has cost # 14.5 million and opened on 23 April 2009 .  The opening production started its run on 25 April 2009 and was the premier of the John Godber play Funny Turns .   Hull Truck was the venue chosen to host the launch of Hull 's Larkin 25 Festival in June 2010 .   In July 2010 Andrew Smaje was appointed chief executive to develop its programme and to entice new audiences .   In September 2012 the company were nominated for The Renee Stepham Award for Best Presentation of Touring Theatre at TMA Theatre Awards . This was for its touring productions of The Lady in the Van by Alan Bennett , DNA by Dennis Kelly and The Strange Case of Dr Jekyll and Mr Hyde adapted by Nick Lane .   In October 2012 Hull city centre was awarded Purple Flag status for the quality of the city 's nightlife . The Association of Town Centre Management praised Hull Truck Theatre in particular `` for its outstanding contribution '' to entertainment for city centre users .   In January 2013 Hull Truck Theatre were nominated for Best Visiting Production at the Manchester Theatre Awards for DNA by Dennis Kelly .   In April 2013 Mike Bradwell returned to direct for the company for the first time in over 30 years , directing the world premiere of Queen of the Nile by Tim Fountain .   In May 2013 Mark Babych was appointed Artistic Director of the company .   In April 2014 , it was reported that the theatre had received # 400,000 in grants from Arts Council England and Hull City Council because of a financial crisis at the venue .

neg: Morris FE The Morris FE was a `` 5-ton '' / `` 7-ton '' lorry/truck produced by `` Morris Commercial '' , part of the British Morris Motor Company , between 1955 and 1959 . It closely resembled its predecessor , the Morris FV and this , apart from its forward control configuration , had been in many respects a pre-war design . The Morris FE featured a more modern front grill than the earlier vehicle , however .   As the merger between Morris and the Austin Motor Company worked through British Motor Corporation , the merged company , the Morris replaced not merely the Morris FV but also the slightly larger Austin Loadstar . In addition to the `` 5-ton '' version , a `` 7-ton '' version was now offered .   As before Pickup truck , Panel van and Tractor unit versions were offered . Customers could also buy the FV in Bare chassis form and obtain specialist bodywork from an appropriate supplier .   From 1956 , the `` Morris Commercial '' brand ceased to be used . FEs not badged as Austins were now badged simply as Morrises .

neg: 1950s American automobile culture 1950s American automobile culture has had an enduring influence on the culture of the United States , as reflected in popular music , major trends from the 1950s and mainstream acceptance of the `` hot rod '' culture . The American manufacturing economy switched from producing war-related items to consumer goods at the end of World War II , and by the end of the 1950s , one in six working Americans were employed either directly or indirectly in the automotive industry . The United States became the world 's largest manufacturer of automobiles , and Henry Ford 's goal of 30 years earlier -- that any man with a good job should be able to afford an automobile -- was achieved . A new generation of service businesses focusing on customers with their automobiles sprang up during the decade , including drive-through or drive-in restaurants and more drive-in theaters ( cinemas ) .   The decade began with 25 million registered automobiles on the road , most of which predated World War II and were in poor condition ; no automobiles or parts were produced during the war owing to rationing and restrictions . By 1950 , most factories had made the transition to a consumer-based economy , and more than 8 million cars were produced that year alone . By 1958 , there were more than 67 million cars registered in the United States , more than twice the number at the start of the decade .   As part of the U.S. national defenses , to support military transport , the National Highway System was expanded with Interstate highways , beginning in 1955 , across many parts of the United States . The wider , multi-lane highways allowed traffic to move at faster speeds , with few or no stoplights on the way . The wide-open spaces along the highways became a basis for numerous billboards showing advertisements .   The dawning of the Space Age and Space Race were reflected in contemporary American automotive styling . Large tailfins , flowing designs reminiscent of rockets , and radio antennas that imitated Sputnik 1 were common , owing to the efforts of design pioneers such as Harley Earl .

neg: National Union of Warehouse and General Workers The National Union of Warehouse and General Workers was a trade union representing workers , mostly in commercial warehouses , in the United Kingdom .   The union was founded in 1911 when six local unions in Liverpool and Manchester merged , forming the Amalgamated General and Warehouse Workers ' Union . Although the majority of members worked in commercial warehouses , one of the founding unions included tobacco workers , who also transferred to the new union . In 1913 , the union renamed itself as the `` National Union of Warehouse and General Workers '' .   The membership of the union varied considerably ; it had 6,000 members on formation , but this fell to 4,000 the following year , before rising to 7,688 in 1915 . It recruited huge numbers of members during World War I , and by 1920 claimed a membership of 96,000 . It was particularly successful in recruiting toymakers , and by the end of the war , around 2,000 of its members worked in the sector .   At the start of 1921 , the union merged with the Amalgamated Union of Co-operative Employees , forming the National Union of Distributive and Allied Workers .

neg: K-Line K-Line Electric Trains is a brand name of O gauge and S gauge model railway locomotives , rolling stock , and buildings . Formerly the brand name under which Chapel Hill , North Carolina-based MDK Inc. sold its products , K-Line was then acquired by Sanda Kan , a Chinese toy manufacturer that formerly acted as K-Line 's subcontractor . Sanda Kan had licensed the use of the K-Line brand and intellectual property to Lionel . More recently , the Lionel license expired , and Sandra Kan sold the dies to several other companies , with some going to each of Atlas , Bachmann , and RMT .   MDK was founded in 1975 by Maury D. Klein . Like competitor MTH Electric Trains , MDK was a large Lionel dealer , and its mail-order ads appeared in magazines such as Model Railroader in the late 1970s . MDK first used the K-Line name on a line of aftermarket Lionel-compatible tubular track as well as a copy of the A.C. Gilbert American Flyer line of two-rail S-Gauge track which Maury Klein acquired at Gilbert 's demise .   Louis Marx and Company 's final demise in 1978 led to MDK increasing the K-Line product line . In 1980 , MDK purchased the tooling for Marx 's Plasticville-like Marxville buildings and accessories for train sets at bankruptcy . K-Line was able to recover additional Marx tooling by scavenging through old factories and warehouses . In an oft-repeated story , Maury Klein and his plant manager , Brent Chambers , found the molds for the Marx model 333 and 1829 4-6-2 locomotives in a dilapidated Fisher-Price warehouse near Buffalo , New York in 1984 . The warehouse was unlighted , unheated , and was missing part of its roof .   By 1985 , K-Line was producing O27 locomotives , cars , and figures from former Marx and Kusan tooling , and , with minor changes , began marketing them under the K-Line brand , competing with Lionel at the low end of the market . The dies mostly remained unchanged , with only the branding changing -- for example , `` Marxville '' plastic buildings became `` K-Lineville '' . K-Line changed the couplers on the Marx-derived trains to make the cars compatible with Lionel , and , eventually , improved the graphics .   During the 1980s , K-Line filled much the same role that Marx had in the model railroading arena , supplying similar trains at a lower price than Lionel , but with less prestige . In the 1990s , K-Line was able to purchase more disused tooling from other manufacturers , allowing it to offer full-size O gauge for the first time , which it supplemented with pricier O gauge locomotives and rolling stock of its own design , shifting its emphasis away from its budget offerings .   Many collectors consider K-Line 's 1:48 scale offerings to be not only the best value , but also the very best mass-produced O gauge trains . K-Line 's heavyweight passenger cars are among those exhibited at The Brandywine River Museum Railroad 's annual `` A Brandywine Christmas '' celebration in Chadds Ford , PA. . Its 21-inch extruded aluminum passenger cars are prized by 3-rail collectors and operators , and are often converted over to 2-rail `` scale '' operations . Lionel began selling them for high dollars in 2010 , before its license for K-Line products expired .   K-Line 's S gauge offerings are a recent entry , providing budget-priced cars as well as the already produced track compatible with American Flyer-brand trains . Unlike its current O gauge products , K-Line 's marketing on its S gauge cars centers its price advantage over the competition . Most of the S gauge products are made from old Marx O27 molds , with S gauge trucks replacing the O trucks .   K-Line and Lionel were known to criticize one another 's offerings in print advertisements , and the two companies challenged one another in court as well . The two companies settled the suit on August 10 , with K-Line agreeing to withdraw the infringing products by January 31 , 2006 and paying a royalty to Lionel in the interim . K-Line also licensed some of its technology to Lionel , and reimbursed $ 700,000 of legal costs . Shortly thereafter the settlement fell apart and on August 23 , 2005 , MDK filed for Chapter 11 bankruptcy protection . On October 27 , K-Line and Lionel reached a new settlement , including a permanent injunction against manufacturing products containing the disputed technology , a $ 2 million damage claim in its bankruptcy case , and royalty-free access to several K-Line patents .   K-Line 's 2005 bankruptcy petition stated that its annual sales were between $ 7 and $ 8 million .   Over the next few months , K-Line 's operations slowed and there were numerous layoffs and rumors of potential purchasers , which were highly publicized among hobbyists . On February 16 , 2006 , Lionel announced it had purchased K-Line . Since Lionel was also in bankruptcy , the deal , which actually involved the purchase of K-Line by Sanda Kan , its Chinese subcontractor , followed by Sanda Kan 's licensing of the trademarks and intellectual property to Lionel , took several weeks to become final . The deal was finalized on April 18 , 2006 , and Lionel made the announcement the following day .   Prior to the 2005 legal action , the relationship between Lionel and K-Line had generally been more amicable than Lionel 's relationship with MTH . Lionel has licensed TMCC to K-Line , and K-Line produces a number of repair manuals for postwar-era Lionel . K-Line has also produced commemorative cars celebrating some of Lionel 's significant anniversaries , which has sometimes caused confusion among collectors .   Because K-Line 's budget offerings remained almost unchanged from the old Marx designs , Marx collectors sometimes sourced spare parts from K-Line . From 2006 through 2010 , Lionel continued a limited run of K-Line trains called K-Line by Lionel , and issued separate K-Line by Lionel catalogs until 2010 , when those products were folded into a section in Lionel 's own catalog .   During the first few years of this K-line by Lionel period , the extravagant passenger trains which competed directly with Lionel 's premium products were conspicuously absent , with the initial offerings focusing more on K-Line 's value line . Increasing amounts of scale products , including some of the well known 21-inch alumumum passenger cars , were added late in Lionel 's license period .   In a twist of fate , Lionel now has possession of the rights to produce American Flyer track , which until now was missing from its American Flyer train line .

neg: Ford E300 Ford manufactured the Econoline ( E300 ) Box van starting in 1973 . It was Ford 's direct entry into the commercial midsize heavy equipment markets . Prior to this introduction , only larger fleet customers could purchase a roll-up full-rear-door box van . Its release enabled a larger group of business and trades to purchase the vehicles . Ford continues to sell updated versions of this very successful design to this day . It has changed to the E350 but the concept is still the same . The 14 gauge welded steel boxes ranged from 10 feet to 18 feet in length , with an interior height of 6 feet 2 inches . The boxes also known as the `` high cube design '' were designed with square corners and edges to optimize their cargo space . This design allowed them to load and carry items with square edges like cabinets , without wasting space due to the ceilings interior concave shape of other manufactures vans of the time . Their roll up rear door is full width enabling much larger and heavier loads to be place into them with a forklift . The E300 Box Van started as a one-ton configuration . They could be ordered with two ton configurations also . When ordered with the heavier suspension they had a payload capacity of 4300 pounds .   The E300 box vans ' gross vehicle weight rating vary determined by the suspension configuration at manufacturing . An average GVW for these is 8,300 pounds unladen . The payload and weight capacities are due mostly to the twin I beam front end , and rear end taken directly from the F250 pickup truck . The box van came standard with 12 × 3 ″ front and 12 × 12 1/2 ″ rear brakes . They have been a favorite of many of the major moving equipment rental chains since Ford first released them . They have a lower rear deck for ease of loading than larger truck mounted boxes of their load capacity .

neg: Ford Transcontinental The Ford Transcontinental is a heavy goods vehicle tractor and rigid unit that was manufactured between 1975 and 1984 by Ford Europe in the Netherlands and Britain . A total of 8735 units were produced , 8231 in Amsterdam and another 504 at the Foden VAP in Sandbach , Cheshire UK .   Assembled almost entirely from bought in OEM component parts ( e.g. , cab shell from Berliet , engine from Cummins , transmission from Eaton ) it was introduced to fill a perceived gap in the market in anticipation of the relaxation of weight restrictions on HGVs , and as such had a very strong chassis and heavy duty suspension . The Berliet KB 2400 cab was also used by Renault for their R-series .   Recognizable by its high cab , it was an extremely advanced vehicle for its time offering a high standard of driver comfort and a high power output for its time , courtesy of the well proven 14 litre Cummins engine with typical outputs of 290-350 HP . The engines were originally of the Cummins NTC generation , but were gradually updated to the new `` big-cam '' ( NTE ) generation - a process completed by 1979 . Also , the Ford Transcontinental is noted for having oil and water meters on the dashboard , another example of the unit being ahead of its time .   Sales did not live up to expectations , mainly because the tractor unit with its heavy duty construction was too heavy for the 32 ton weight limit in the UK at the time , although it was a popular vehicle with drivers , particularly those who were engaged on long distance continental work . The model was updated continuously , with much work carried out to lighten the heavy chassis .   Today the Transcontinental is a particularly rare vehicle , much in favour with collectors of vintage commercials , although a few do remain in revenue earning service throughout Europe .

neg: Wagon Automotive Wagon Automotive is an automotive parts company based in Birmingham , England .   The company is controlled by the American businessman Wilbur Ross and employs over 4,000 workers across Europe .   Wagon has its roots in Wagon Repairs , a business set up at the end of the First World War to maintain railway rolling stock .  It was chosen by Ross as the foundation for a European car parts empire .

neg: K&N Engineering K&N Engineering , Inc. is a manufacturer of performance air filters , cold air intake systems , oil filters , performance parts , and other related products . K&N manufactures over 6,000 parts for various makes and models of cars , trucks , SUVs , motorcycles , ATVs , industrial applications and more . Founded in 1964 , K&N is headquartered in Riverside , California , in a complex of 10 buildings comprising nearly 400,000 square feet . K&N also operates facilities in England and the Netherlands .

neg: Detroit Assembly Detroit Assembly ( also known as Detroit Cadillac , Cadillac Assembly or Clark Street Assembly ) was a General Motors automobile factory in Detroit , Michigan on Clark Avenue , south of Michigan Avenue ( U.S. Route 12 ) . It began operations in 1921 and Cadillac bodies were supplied by Fleetwood Metal Body in 1921 after Fisher Body assumed operations . It was the second location that built Cadillacs , when Cadillac originally started out as the Detroit Automobile Company , then the Henry Ford Company which was located at the intersection of Cass Street and Amsterdam Avenue .   In 1902 , the Cadillac Motor Company began operations , and began building cars at the all new Clark Street facility in 1921 , where the factory manufactured Cadillac models until December 23 , 1987 , when production of Cadillac 's full-size D-bodies moved to Arlington Assembly in Arlington , Texas , while production of downsized FWD DeVille/Fleetwood/Seville models were relocated to Detroit/Hamtramck Assembly and Orion Assembly by 1985 . It is approximately 2 miles southeast of the original Lincoln factory located at 6200 West Warren Avenue .   All Cadillac vehicles were built only at this facility , with production of popular selling models later added to Linden , New Jersey , South Gate , California or Arlington , Texas in `` knock down kits '' starting in the 1930s to meet demand . The bodies were built by Fisher at Fleetwood Plant # 18 at 261 W End St , and transferred by rail to Clark Street for final assembly .   From 1984 to 1987 , the plant also built the Oldsmobile 88 and Custom Cruiser , and the Chevrolet Caprice and Impala .   Detroit Assembly used the VIN codes `` Q '' and `` 9 . ''   The site of the plant was redeveloped into the 88-acre Clark Street Technology Park in 1997 by General Motors and three other partners . It is now the location for Inland Waters Pollution Control .

neg: Dodge C Series The C Series was a line of pickup trucks sold by Dodge from 1954 to 1960 . It replaced the Dodge B Series of trucks and was eventually supplanted by the Dodge D Series , introduced in 1961 .   Unlike the B Series , which were closely related to Dodge 's prewar trucks , the C Series was a complete redesign . Dodge continued the `` pilot house '' tradition of high-visibility cabs with a wraparound windshield introduced in 1955 . A two-speed `` PowerFlite '' automatic transmission was newly available that year .   Chrysler called the Hemi-powered Dodge trucks `` Power Giant '' in 1957 , and introduced power steering and brakes , a three-speed automatic , and a 12-volt electrical system .   From 1957 to 1959 , Dodge proposed the Sweptside pickup , a rival to the Chevrolet Cameo Carrier , but it never became a best-seller . A flat-sided ( and thus wider ) `` Sweptline '' cargo box came in 1959 . The company also adopted the standard pickup truck numbering scheme , also used by Ford and GM at that time . Thus , the 1/2 ton Dodge was now called the D100 . A traditional separate-fender body `` Utiline '' version was also built which had a GVWR of 9000 lb .   Engines ( light-duty ) :  1957-1960 ; Flathead I6 , 120 hp  Red Ram V8 , 133 hp  1959 ; 331 in ³ FirePower V8 , 172 hp  1957-1959 ; 315 in ³ Red Ram V8 , 204 hp  1959 ; 318 in ³ A-type V8 , 200 hp

neg: Riddell Riddell is an American company specializing in sports equipment for American football . It is headquartered in Rosemont , Illinois ; in 2017 the company will relocate to a new facility in adjacent Des Plaines , Illinois .   The company was started by John Tate Riddell . Riddell first invented the removable cleat and then went on to invent the first ever plastic suspension helmet in 1939 . In 2008 , Dan Arment was appointed president of Riddell . Arment previously worked as executive vice-president and general manager of mass-market business for BRG Sports , Riddell 's parent company , which is owned by private equity firm Fenway Partners . Fenway acquired the company in 2003 from Lincolnshire Management . In 2008 , Riddell sued competitor Schutt Sports . Two years later , Schutt filed a lawsuit , also for patent-infringement , against Riddell . Riddell ended up winning , leading to Schutt filing for bankruptcy .

neg: Commonwealth Steel Company Commonwealth Steel Company was an American steel company based in Granite City , Illinois and founded in 1901 `` by some of the young men who had helped establish the American Steel Foundry . '' The company produced steel castings and railroad supplies at its 10 acre plant , employing about 1,500 people .  Over the years , the company 's innovative steel castings products made Commonwealth an increasingly important manufacturer and supplier to the rail industry . By 1928 `` practically all locomotives and passenger cars built in the United States '' were using Commonwealth products . The significance of the company to the rail industry became evident when two locomotive manufacturers , and customers of Commonwealth , Baldwin Locomotive Company and American Locomotive Company , formed General Steel Castings Corporation in 1928 and acquired Commonwealth and its products in 1929 .

neg: National Private Truck Council National Private Truck Council ( NPTC ) is a national trade association in the United States which represents private motor carrier fleets .   Headquartered in Arlington , Virginia , the NPTC is the national trade association representing private motor carrier fleets , corporate or private truck fleets operated by manufacturers , distributors , processors , and retailers . Such fleets are also operated by food , retail , wholesale , construction and service companies .   Private motor carrier fleets account for approximately 82 percent of the medium and heavy-duty trucks registered in the United States , travel approximately 53 percent of all the U.S. miles traveled by medium and heavy-duty trucks , and consist of slightly more than two million vehicles , the largest segment of the trucking industry .

neg: Forest River (company) Forest River Inc. , is a US manufacturer of recreational vehicles , cargo trailers , utility trailers , pontoon boats , and buses .

neg: GX-2 GX-2 ( Greyhound Experimental # 2 -- The Scenicruiser )   After Greyhound 's initial experiences with GX-1 , the 50-seat double-decked bus , Greyhound President Orville Caesar decided that the next prototype would be a deck-and-a-half style . This decision resulted in the iconic silhouette of the Scenicruiser . It began in mid-1948 as a 35-foot design , but , in part , to accommodate more passengers , he directed his engineering department , which had obtained from GM a PD-3751 , to add five feet in length to the upper deck .   The design , introduced to Greyhound 's executives in the fall of 1948 , was `` a coach with an observation dome following somewhat the general idea of the astrodome cars recently put in service by some of the railroads . '' Or , as Orville Caesar later summarized , `` the observation dome model coach is basically a Silversides coach with a dome and the Model GX-1 front end added . ''   Unlike GX-1 , the design patent for GX-2 did not name Raymond Loewy . Albert Boca , the patent holder , was a GM designer , as the 1941 Pontiac , Michigan , city directory reveals . The design patent D160059 , submitted and granted in 1950 , was assigned to General Motors .  The GX-2 was built by Greyhound engineers and mechanics in the Chicago plant of Greyhound Motors & Supply Company with the active cooperation of Raymond Loewy Associates , industrial designers , and the styling section of General Motors Corporation .   Greyhound , from the GX-1 testing , had determined the value of a dual-engine approach as well as air leveling and shock absorption , so the focus for the GX-2 was on style and function , using a standard coach and increasing its height and length . Constructed during 1948 and early 1949 , it was revealed to the public on July 1 , 1949 , as the Greyhound Scenicruiser . It toured the country for testing and refinements , in addition to encouraging the remaining state legislatures to pass 40-foot bus-length laws , during the following year . By June 1950 , it had visited 46 states .   The coach was 40 feet long , eight feet wide and almost 11 feet tall . It weighed 26,100 unloaded and 34,485 loaded . Unlike the future Scenicruiser , the GX-2 had its driving wheels at the very back of the coach . The intermediate tag axle , also called the dead axle , differed in having two wheels instead of four later .   The bus seated 10 on the lower deck and 33 on the top deck . One of its most striking design improvements was that the passengers in the rear compartment '' ... are seated in a raised dome with a wide windshield curved around the entire forward section to give an unobstructed view of the road ahead . '' The six upper-level skylights provided illumination from the windshield to the rear , which had windows in the roof at the sides in a U-shaped configuration around the top back of the bus . A leather seated lounge provided a table for playing cards . The new bus had many innovative features for the time , including a '' ... washroom and toilet facilities and a public address system designed both for announcements by the driver and for the playing of tape-recorded music . '' It even increased both heating and cooling temperatures automatically by four degrees when the headlights were turned on .   The engine was the GM Diesel 6-71 ( 426 cubic inches , 220 horsepower @ 2000 r.p.m. ) . Mounted transversely at the rear with three rubber mounts , it connected via angle drive to the rear axle through a 4-speed transmission . During the testing time , Greyhound added a two-speed clutch which became part of the original PD-4501 in 1954 . The diesel also drove the hydraulic fluid pump , the alternator and a cooling fan . The hydraulic system operated the steering gear , but unlike the 4501 to come , it also worked the brakes and the six windshield wipers . The seven gallons of fluid were pumped at a rate of 11 gallons per minute and generated a maximum pressure of 1500 PSI , with 900 PSI the norm . The muffler was mounted behind the rear bumper and the radiator was on the left rear side .   From two to three years of testing , Greyhound and GM were able to create the final design of the Scenicruiser that would emerge in July 1954 . GX-2 went into Greyhound service about 1952 with Great Lakes Greyhound Lines ( GLGL ) , running as G-7483 until about 1957 . It was leased to the Ralph Marterie Orchestra for several years , and then sold by Greyhound to Sterling Stages of Warren , Ohio , which used it for charters . They in turn sold it to the Blue Ridge Quartet . From there , its footprint disappeared and the first edition of the iconic bus , the only hand-built Scenicruiser , most likely ended up in a Nashville , Tennessee junkyard shredder .

neg: Segway Inc. Segway Inc. of New Hampshire , USA , is the manufacturer of a two-wheeled , self-balancing electric vehicle , the Segway PT , invented by Dean Kamen . The name `` Segway '' is a homophone of `` segue '' ( a smooth transition , literally Italian for `` follows '' ) .   Segways have had success in niche markets such as transportation for police departments , military bases , warehouses , corporate campuses and industrial sites . The legal roadworthiness of the Segway varies with different jurisdictions ' classification of the device as a motor vehicle .


query: Bob Arum was an employee in the tax team.

pos: Bob Arum Robert Arum ( born December 8 , 1931 ) is an American lawyer , boxing promoter and businessman . He is the founder and CEO of Top Rank , a professional boxing promotion company based in Las Vegas . He also worked for the US Attorney 's Office for the southern district of New York in the tax division during his legal career before moving into boxing promotion .

neg: John L. Georgiou John L. Georgiou ( born December 12 , 1966 ) is an American radio talk show host . -RSB- His talk show career began in 1989 in New York City , New York radio station WEVD . He currently lives in Northeast Pennsylvania where he broadcasts the `` Dr. John Georgiou Income Tax Show '' .  The show is internationally syndicated . Awards and recognition : He is a senior enrolled agent registered with the Department of Treasury . He is a recipient of the Congressional Medal of Distinction for meritorious achievement in federal taxation . He has been a frequent guest as the tax expert on Sirius XM Radio and he is a regular speaker and panelist at the semi-annual Meet the Media National Publicity Summit in New York City . He is known as the Tax Doctor as he has a medical degree but preaches taxes instead .   He was named the Business Advisory Council 's Businessman of the Year in 2003 and again in 2006 . Newt Gingrich appointed him to the Jobs and Prosperity Task Force Advisory Board

neg: Carbon tax A carbon tax is a tax levied on the carbon content of fuels . It is a form of carbon pricing . Carbon is present in every hydrocarbon fuel ( coal , petroleum , and natural gas ) and converted to carbon dioxide and other products when combusted . In contrast , non-combustion energy sources -- wind , sunlight , geothermal , hydropower , and nuclear -- do not convert hydrocarbons to . is a heat-trapping `` greenhouse '' gas which represents a negative externality on the climate system ( see scientific opinion on global warming ) . Since GHG emissions caused by the combustion of fossil fuels are closely related to the carbon content of the respective fuels , a tax on these emissions can be levied by taxing the carbon content of fossil fuels at any point in the product cycle of the fuel .   Carbon tax offers social and economic benefits . It is a tax that increases revenue without significantly altering the economy while simultaneously promoting objectives of climate change policy . The objective of a carbon tax is to reduce the harmful and unfavorable levels of carbon dioxide emissions , thereby decelerating climate change and its negative effects on the environment and human health .   Carbon taxes offer a potentially cost-effective means of reducing greenhouse gas emissions . From an economic perspective , carbon taxes are a type of Pigovian tax . They help to address the problem of emitters of greenhouse gases not facing the full social cost of their actions . Carbon taxes can be a regressive tax , in that they may directly or indirectly affect low-income groups disproportionately . The regressive impact of carbon taxes could be addressed by using tax revenues to favour low-income groups .   A number of countries have implemented carbon taxes or energy taxes that are related to carbon content . Most environmentally related taxes with implications for greenhouse gas emissions in OECD countries are levied on energy products and motor vehicles , rather than on emissions directly .   Opposition to increased environmental regulation such as carbon taxes often centers on concerns that firms might relocate and/or people might lose their jobs . It has been argued , however , that carbon taxes are more efficient than direct regulation and may even lead to higher employment ( see footnotes ) . Many large users of carbon resources in electricity generation , such as the United States , Russia , and China , are resisting carbon taxation .

neg: International Financial Reporting Standards The International Financial Reporting Standards , usually called IFRS Standards , are standards issued by the IFRS Foundation ( ifrs.org ) and the International Accounting Standards Board ( IASB ; iasb.org ) to provide a common global language for business affairs so that company accounts are understandable and comparable across international boundaries . They are a consequence of growing international shareholding and trade and are particularly important for companies that have dealings in several countries . They are progressively replacing the many different national accounting standards . They are the rules to be followed by accountants to maintain books of accounts which are comparable , understandable , reliable and relevant as per the users internal or external .  | San Fransisco  IFRS , with the exception of IAS 29 Financial Reporting in Hyperinflationary Economies and IFRIC 7 Applying the Restatement Approach under IAS 29 , are authorized in terms of the historical cost paradigm . IAS 29 and IFRIC 7 are authorized in terms of the units of constant purchasing power paradigm .   IFRS began as an attempt to harmonize accounting across the European Union but the value of harmonization quickly made the concept attractive around the world . However , it has been debated whether or not de facto harmonization has occurred . Standards that were issued by IASC ( the predecessor of IASB ) are still within use today and go by the name International Accounting Standards ( IAS ) , while standards issued by IASB are called IFRS . IAS were issued between 1973 and 2001 by the Board of the International Accounting Standards Committee ( IASC ) . On 1 April 2001 , the new International Accounting Standards Board ( IASB ) took over from the IASC the responsibility for setting International Accounting Standards . During its first meeting the new Board adopted existing IAS and Standing Interpretations Committee standards ( SICs ) . The IASB has continued to develop standards calling the new standards `` International Financial Reporting Standards '' .   In the absence of a Standard or an Interpretation that specifically applies to a transaction , management must use its judgement in developing and applying an accounting policy that results in information that is relevant and reliable . In making that judgement , IAS 8.11 requires management to consider the definitions , recognition criteria , and measurement concepts for assets , liabilities , income , and expenses in the Framework .   Criticisms of IFRS are ( 1 ) that they are not being adopted in the US ( see GAAP ) , ( 2 ) a number of criticisms from France and ( 3 ) that IAS 29 Financial Reporting in Hyperinflationary Economies had no positive effect at all during 6 years in Zimbabwe 's hyperinflationary economy . The IASB offered responses to the first two criticisms , but has offered no response to the last criticism while IAS 29 was as of March 2014 being implemented in its original ineffective form in Venezuela and Belarus .

neg: An Inconvenient Tax An Inconvenient Tax is a 2010 documentary film produced by Life Is My Movie Entertainment . The film explores the history of the income tax in the United States and the causes of its many complexities .

neg: Small Business Innovation Research The Small Business Innovation Research ( or SBIR ) program is a United States Government program , coordinated by the Small Business Administration , intended to help certain small businesses conduct research and development ( R&D ) . Funding takes the form of contracts or grants . The recipient projects must have the potential for commercialization and must meet specific U.S. Government R&D needs .   The SBIR program was created to support scientific excellence and technological innovation through the investment of federal research funds in critical American priorities to build a strong national economy ... one business at a time . In the words of program founder Roland Tibbetts : `` to provide funding for some of the best early-stage innovation ideas -- ideas that , however promising , are still too high risk for private investors , including venture capital firms . '' For the purposes of the SBIR program , the term `` small business '' is defined as a for-profit business with fewer than 500 employees , owned by one or more individuals who are citizens of , or permanent resident aliens in , the United States of America .   Funds are obtained by allocating a certain percentage of the total extramural ( R&D ) budgets of the 11 federal agencies with extramural research budgets in excess of $ 100 million . Approximately $ 2.5 billion is awarded through this program each year . The United States Department of Defense ( DoD ) is the largest agency in this program with approximately $ 1 billion in SBIR grants annually . Over half the awards from the DoD are to firms with fewer than 25 people and a third to firms of fewer than 10 . A fifth are minority or women-owned businesses . Historically a quarter of the companies receiving grants are receiving them for the first-time . Besides the DoD , there are also programs with the National Institutes of Health , the National Science Foundation , the Department of Agriculture , and others .

neg: United States v. Windsor United States v. Windsor , ( Docket No . ) , is a landmark civil rights case in which the United States Supreme Court held that restricting U.S. federal interpretation of `` marriage '' and `` spouse '' to apply only to opposite-sex unions , by Section 3 of the Defense of Marriage Act ( DOMA ) , is unconstitutional under the Due Process Clause of the Fifth Amendment ; Justice Kennedy wrote : `` The federal statute is invalid , for no legitimate purpose overcomes the purpose and effect to disparage and to injure those whom the State , by its marriage laws , sought to protect in personhood and dignity . ''   Edith Windsor ( born 1929 ) and Thea Spyer ( October 8 , 1931 -- February 5 , 2009 ) , a same-sex couple residing in New York , were lawfully married in Toronto , Canada , in 2007 . Later in 2008 , New York recognized their marriage following a court decision . Spyer died at the age of 77 in 2009 , leaving her entire estate to Windsor . Windsor sought to claim the federal estate tax exemption for surviving spouses . She was barred from doing so by Section 3 of DOMA ( codified at ) , which provided that the term `` spouse '' only applied to marriages between a man and woman . The Internal Revenue Service found that the exemption did not apply to same-sex marriages , denied Windsor 's claim , and compelled her to pay $ 363,053 in estate taxes .   On November 9 , 2010 , Windsor sued the federal government in the U.S. District Court for the Southern District of New York , seeking a refund because DOMA singled out legally married same-sex couples for `` differential treatment compared to other similarly situated couples without justification . '' On February 23 , 2011 , U.S. Attorney General Eric Holder announced that the Department of Justice would not defend the constitutionality of Section 3 in Windsor . On April 18 , 2011 , Paul Clement , representing the Bipartisan Legal Advisory Group ( BLAG ) , intervened to defend the law . On June 6 , 2012 , Judge Barbara S. Jones ruled that Section 3 of DOMA was unconstitutional under the due process guarantees of the Fifth Amendment and ordered the federal government to issue the tax refund , including interest . The U.S. Court of Appeals for the Second Circuit , in a 2 -- 1 decision , affirmed the district court 's judgment on October 18 , 2012 .   BLAG petitioned the U.S. Supreme Court to review the decision , and the Court issued a writ of certiorari in December 2012 . On March 27 , 2013 , the court heard oral arguments . On June 26 , 2013 , the U.S. Supreme Court issued a 5 -- 4 decision declaring Section 3 of DOMA to be unconstitutional `` as a deprivation of the liberty of the person protected by the Fifth Amendment . ''   On the same day , the court also issued a separate 5 -- 4 decision in Hollingsworth v. Perry -- a case related to California 's constitutional amendment initiative barring same-sex marriage . The decision effectively allowed same-sex marriages in that state to resume after the court ruled that the proponents of the initiative lacked Article III standing to appeal in federal court based on its established interpretation of the case or controversy clause .

neg: National Society of Accountants National Society of Public Accountants ( later shortened to National Society of Accountants ) is a professional association for tax and accounting professionals ; NSA and its state affiliates represent more than 30,000 independent practitioners who provide accounting , tax , auditing , financial and estate planning , and management services to 19 million individuals and businesses . NSA 's mission is to provide national leadership in the profession of accountancy and taxation through the advocacy of practice rights , and by the establishment and promotion of high standards in ethics , education , and professional excellence .

neg: Capital budgeting Capital budgeting , or investment appraisal , is the planning process used to determine whether an organization 's long term investments such as new machinery , replacement of machinery , new plants , new products , and research development projects are worth the funding of cash through the firm 's capitalization structure ( debt , equity or retained earnings ) . It is the process of allocating resources for major capital , or investment , expenditures . One of the primary goals of capital budgeting investments is to increase the value of the firm to the shareholders .   Many formal methods are used in capital budgeting , including the techniques such as  Accounting rate of return  Average accounting return  Payback period  Net present value  Profitability index  Internal rate of return  Modified internal rate of return  Equivalent annual cost  Real options valuation   These methods use the incremental cash flows from each potential investment , or project . Techniques based on accounting earnings and accounting rules are sometimes used - though economists consider this to be improper - such as the accounting rate of return , and `` return on investment . '' Simplified and hybrid methods are used as well , such as payback period and discounted payback period .

neg: Office of Net Assessment The United States Department of Defense 's Office of Net Assessment ( ONA ) was created in 1973 by Richard Nixon to serve as the Pentagon 's `` internal think tank '' that `` looks 20 to 30 years into the military 's future , often with the assistance of outside contractors , and produces reports on the results of its research '' . The Director of Net Assessment is the principal staff assistant and advisor to the Secretary and Deputy Secretary of Defense on net assessment .   According to Defense Directive 5111.11 , the Director shall develop and coordinate net assessments of the standing , trends , and future prospects of U.S. military capabilities and military potential in comparison with those of other countries or groups of countries in order to identify emerging or future threats or opportunities for the United States . Paul Bracken explains that it is important to have a good grasp of net assessment because it is an `` important part of the language spoken by leaders in the higher levels of DOD '' and officers who lack familiarity `` will be at a disadvantage in communicating with the civilian leadership '' .   Andrew Marshall was named its first director , a position he continued to hold under succeeding administrations . In October 2014 , Marshall announced plans to retire in January 2015 . He was replaced by Jim Baker in May 2015 .   Staff members have included :  David S. Yost  John Milam , strategic analyst  Donald Henry , `` special assistant to the director of net assessment in the Office of Net Assessment within OSD ''  Stephen Michael Meyer  Andrew D. May  Andrew F. Krepinevich , Jr. , formerly the president of the Center for Strategic and Budgetary Assessments  Keith Bickel , currently Director of Corporate Strategy for Freddie Mac  Tim Graczewski , currently Director of Strategic Alliances & Corporate Development for Intuit  Larry Seaquist , recently a member of Washington State 's House of Representatives

neg: Charitable remainder unitrust A charitable remainder unitrust is an irrevocable trust created under the authority of Internal Revenue Code ( `` Code '' ) . This special , irrevocable trust ( known as a `` CRUT '' ) has two primary characteristics : ( 1 ) Once established , the CRUT distributes a fixed percentage of the value of its assets ( on an annual or more frequent basis ) to a non-charitable beneficiary ( which is considered the settlor of the trust ) ; and ( 2 ) At the expiration of a specified time ( usually the death of the settlor ) , the remaining balance of the CRUTs assets are distributed to charity . The trustee determines the fair market value of the CRUT 's assets at the time of contribution , and thereafter on the applicable valuation date . The fixed annuity percentage must be at least 5 % and no more than 50 % of the fair market value of the assets in the corpus . The remainder ( the amount expected to go to charity ) must be at least 10 % of the fair market value of the assets contributed to the CRUT . Code Section 664 ( d ) ( 1 ) sets the federal income tax requirements for a charitable remainder unitrust .   Example   Assume an individual , Mr. Smith , has $ 1 million of publicly traded stock and would like to establish a CRUT . Assume the CRUT is set up to pay the annuity to Mr. Smith over his lifetime . Mr. Smith selects a 10 % CRUT . The CRUT will pay Mr. Smith 10 % of its assets ( initially $ 100,000 ) per year until Mr. Smith dies . At that time , any balance remaining in the CRUT will be distributed to charity . The term `` unitrust '' means the annuity percentage is fixed ; the CRUT will distribute 10 % of the value of the CRUT 's assets each year , the CRUT 's value may increase or decrease over time .

neg: Making Work Pay tax credit The Making Work Pay Tax Credit was a tax credit allowed by the Internal Revenue Service of the United States . It was authorized in the American Recovery and Reinvestment Act of 2009 .   The credit was given at a rate of 6.2 percent of earned income up to a maximum of $ 400 for individuals or $ 800 for married taxpayers . Making Work Pay could be claimed by single filers making between $ 8,100 per year and $ 95,000 per year . Joint filers in the range of $ 8,100 and $ 190,000 could claim it annually . Typically employers reduced withholding to provide an increase in take-home pay without any effort required from taxpayers . If the taxpayer had multiple jobs or was self-employed , they needed to adjust withholding . However , if the worker had multiple jobs or was unemployed , they had the option to receive the credit via lump sum ( all $ 400 to $ 800 at once ) after tax day .   The key thought behind the Making Work Pay tax credit was to stimulate consumer spending . In fact , the credit was the key policy in President Barack Obama 's stimulus package in 2009 . Because Making Work Pay contributed to higher take home pay by reducing withholding , it was assumed that the recipients would spend the majority , if not all , of the credit . A group of economists have pointed to the positive impacts that the credit could have on the economy . They wish to have Making Work Pay extended , because consumer spending is such a huge part of the economy .   The credit expired at the end of Tax Year 2010 ; it was only in effect for tax years 2009 and 2010 . The Democratic bill to extend the credit was defeated by the newly elected Republican controlled House of Representatives in 2010 .

neg: Value-added tax A value-added tax ( VAT ) , known in some countries as a goods and services tax ( GST ) , is a type of general consumption tax that is collected incrementally , based on the surplus value , added to the price on the work at each stage of production , which is usually implemented as a destination-based tax , where the tax rate is based on the location of the customer . VATs raise about a fifth of total tax revenues both worldwide and among the members of the Organisation for Economic Co-operation and Development ( OECD ) . As of 2014 , 160 of the world 's approximately 193 countries employ a VAT , including all OECD members except the United States .   There are two main methods of calculating VAT : the credit-invoice or invoice-based method and the subtraction or accounts-based method . Using the credit-invoice method , sales transactions are taxed , with the customer informed of the VAT on the transaction , and businesses may receive a credit for VAT paid on input materials and services . The credit-invoice method is the most widely employed method , used by all national VATs except for Japan . Using the subtraction method , at the end of a reporting period , a business calculates the value of all taxable sales then subtracts the sum of all taxable purchases and the VAT rate is applied to the difference . The subtraction method VAT is currently only used by Japan , although subtraction method VATs , often using the name `` flat tax '' , have been part of many recent tax reform proposals by US politicians . With both methods , there are exceptions in the calculation method for certain goods and transactions , created for either pragmatic collection reasons or to counter tax fraud and evasion .

neg: Wells Fargo account fraud scandal The Wells Fargo account fraud scandal is an ongoing controversy brought about by the creation of millions of fraudulent savings and checking accounts on behalf of Wells Fargo clients without their consent . Various regulatory bodies , including the Consumer Financial Protection Bureau fined the company a combined $ 185 million dollars as a result of the illegal activity , and the company faced criminal and civil suits as well .   Wells Fargo clients began to notice the fraud after being charged unanticipated fees and receiving unexpected credit or debit cards or lines of credit . Initial reports blamed individual Wells Fargo branch workers and managers for the problem , and sales incentives associated with selling multiple `` solutions '' or financial products . This blame was later shifted to a top-down pressure from higher-level management to open as many accounts as possible through cross-selling .   The bank took relatively few risks in the years leading up to the 2008 Financial Crisis , which led to an image of stability on Wall Street and in the financial world , which was tarnished by the widespread fraud perpetrated by the company and subsequent coverage . The controversy resulted in the resignation of CEO John Stumpf , and an investigation into the bank led by U.S. Senator Elizabeth Warren .

neg: Estate tax in the United States The estate tax in the United States is a tax on the transfer of the estate of a deceased person . The tax applies to property that is transferred via a will or according to state laws of intestacy . Other transfers that are subject to the tax can include those made through an intestate estate or trust , or the payment of certain life insurance benefits or financial account sums to beneficiaries . The estate tax is one part of the Unified Gift and Estate Tax system in the United States . The other part of the system , the gift tax , applies to transfers of property during a person 's life .   In addition to the federal estate tax , many states have enacted similar taxes . These taxes may be termed an `` inheritance tax . '' The tax is often the subject of political debate , and opponents of the estate tax call it the `` death tax '' .   If an asset is left to a spouse or a federally recognized charity , the tax usually does not apply . In addition , up to a certain amount varying year by year can be given by an individual , before and/or upon their death , without incurring federal gift or estate taxes : $ 5,340,000 for estates of persons dying in 2014 , $ 5,430,000 for estates of persons dying in 2015 , and $ 5,450,000 ( effectively $ 10.90 million per married couple ) for estates of persons dying in 2016 . Because of these exemptions , only the largest 0.2 % of estates in the US will have to pay any estate tax .

neg: Bob McFarland For the National Security Advisor under U.S. President Ronald W. Reagan , see Robert McFarlane .   Millard Robert `` Bob '' McFarland ( born June 12 , 1941 ) , is an attorney and lobbyist in Arlington and Austin , Texas , who served from 1983 to 1991 as a Republican member of the Texas State Senate from District 10 , then parts of Dallas , Denton , and Tarrant counties . From 1977 to 1983 , McFarland served in the Texas House of Representatives from the former districts 32-B and 32-D in Tarrant County .   In 1959 , McFarland graduated from Arlington High School . He received a Bachelor of Business Administration degree from the University of Texas at Arlington . He then procured his Juris Doctor from Southern Methodist University School of Law , since known as the Dedman School of Law . McFarland was admitted to the bar in 1966 . McFarland was cited for achievement in the publication Texas Business . In 1981 , he received the G. J. Sutton Memorial Leadership Award and was named `` Legislator of the Year '' by the Texas Municipal League . In civic affairs , McFarland is a former director of the Tarrant County Humane Society and the Arlington Civic Chorus . He is Roman Catholic .   In 1979 , 1981 , 1983 and 1985 , McFarland was ranked among the `` Ten Best Legislators '' from both chambers by Texas Monthly magazine . In 1989 , McFarland was one of five senators to serve as the President Pro Tempore , having succeeded his regional colleague , Hugh Q. Parmer in that position .   In 1986 , McFarland objected when the Texas Select Committee on Higher Education , a group appointed by Governor Mark Wells White to consider streamlining of the state 's colleges and universities , proposed that the University of Texas at Arlington be re-defined as a `` comprehensive university , '' with an emphasis on teaching , instead of research . Many UTA faculty and students believed that the change would have eliminated doctoral programs at the institution . McFarland , a UTA `` Distinguished Alumnus '' , declared the select committee recommendation `` an over-my-dead-body situation . '' Soon political support was manifested throughout Arlington and Tarrant County . The mission of UTA was clarified to include `` achieving excellence in all academic areas -- teaching , research , and public service . '' McFarland said the controversy brought hundreds of letters and telephone calls and showed him that `` there are people out there willing to get involved and support UTA . '' Then State Representative Kent Grusendorf , also of Arlington , joined McFarland in rallying to the defense of their common alma mater .   As a two-term departing state representative , McFarland succeeded Senator William C. Meier , a Democrat from Euless in Tarrant County who switched to Republican affiliation and ran unsuccessfully in 1982 against U.S. Representative Jim Mattox for Attorney General of Texas . Mark White vacated the attorney 's general office after one term to challenge , successfully , Republican Governor Bill Clements . In 1991 , McFarland was succeeded in the Senate by Chris Harris , also of Arlington , who subsequently was shifted into neighboring District 9 .   Bob McFarland Park , part of which is heavily wooded , is operated at 410 East Embercrest Drive by the Arlington Parks and Recreation Department and named in his honor .

neg: Tax Foundation The Tax Foundation is a Washington , D.C.-based think tank , founded in 1937 , that collects data and publishes research studies on U.S. tax policies at both the federal and state levels . The Foundation 's stated mission is to `` improve lives through tax policy research and education that leads to greater economic growth and opportunity . '' The Tax Foundation is organized as a 501 ( c ) ( 3 ) tax-exempt non-profit educational and research organization .   The organization is organized into three primary areas of research , carried out by the Foundation 's Center for Federal Tax Policy , the Center for State Tax Policy and the Center for Legal Reform . The group is known for its annual reports such as `` Facts & Figures : How Does Your State Compare '' which was first produced in 1941 and Tax Freedom Day for the United States , which it has produced since the early 1970s .

neg: Pullman Strike The Pullman Strike was a nationwide railroad strike in the United States on May 11 , 1894 , and a turning point for US labor law . It pitted the American Railway Union ( ARU ) against the Pullman Company , the main railroads , and the federal government of the United States under President Grover Cleveland . The strike and boycott shut down much of the nation 's freight and passenger traffic west of Detroit , Michigan . The conflict began in Pullman , Chicago , on May 11 when nearly 4,000 factory employees of the Pullman Company began a wildcat strike in response to recent reductions in wages .   Most factory workers who built Pullman cars lived in the `` company town '' of Pullman on the South Side of Chicago , Illinois . The industrialist George Pullman had designed it ostensibly as a model community . Pullman had a diverse work force . He wanted to hire African-Americans for certain jobs at the company . Pullman used ads and other campaigns to help bring workers into his company .   When his company laid off workers and lowered wages , it did not reduce rents , and the workers called for a strike . Among the reasons for the strike were the absence of democracy within the town of Pullman and its politics , the rigid paternalistic control of the workers by the company , excessive water and gas rates , and a refusal by the company to allow workers to buy and own houses . They had not yet formed a union . Founded in 1893 by Eugene V. Debs , the ARU was an organization of unskilled railroad workers . Debs brought in ARU organizers to Pullman and signed up many of the disgruntled factory workers . When the Pullman Company refused recognition of the ARU or any negotiations , ARU called a strike against the factory , but it showed no sign of success . To win the strike , Debs decided to stop the movement of Pullman cars on railroads . The over-the-rail Pullman employees ( such as conductors and porters ) did not go on strike .   Debs and the ARU called a massive boycott against all trains that carried a Pullman car . It affected most rail lines west of Detroit and at its peak involved some 250,000 workers in 27 states . The Railroad brotherhoods and the American Federation of Labor ( AFL ) opposed the boycott , and the General Managers Association of the railroads coordinated the opposition . Thirty people were killed in response to riots and sabotage that caused $ 80 million in damages . The federal government obtained an injunction against the union , Debs , and other boycott leaders , ordering them to stop interfering with trains that carried mail cars . After the strikers refused , President Grover Cleveland ordered in the Army to stop the strikers from obstructing the trains . Violence broke out in many cities , and the strike collapsed . Defended by a team including Clarence Darrow , Debs was convicted of violating a court order and sentenced to prison ; the ARU then dissolved .

neg: Omega Trust Omega Trust was a fraudulent US investment scheme in Illinois .   Clyde D. Hood is a former electrician from Mattoon , Illinois . In 1994 Hood formed Omega Trust and Trading Limited and began to lecture to church groups . He said that the Lord had given him a mission . He claimed that he was one of the international traders who could make secret multimillion-dollar deals to benefit humanitarian programs through debentures and `` prime bank notes '' in foreign banks . Hood asked for an investment of $ 100 and promised a payout of $ 5,100 within 275 days . He wanted the money delivered wrapped in aluminum foil and via Federal Express because U.S. federal government was trying to block the trades through the United States Postal Service . Therefore the scheme should remain secret . Thousands of people from USA and overseas sent money .   The program stopped accepting new investors in 1995 . By that time , Hood had received more than $ 10 million . He began to present number of excuses as to why investors had not been paid , blaming administrative costs , problems with foreign banks and international financial conflicts . When some people still wanted to join , Hood and accomplices claimed that they could sell share units of people who had wanted to leave the program . The estimated total amount of money was $ 20 million .   In addition , Hood began new investment schemes named Alpha and Destiny and obtained more money from those who had invested to Omega . With the money Hood and his associates bought land and businesses in Mattoon , gave no-interest loans and made trips to Europe . Some of the money also went to finance businesses of other Hood associates like construction contractor Chris Engel .   Engel later cooperated with the police and let them tape a phone conversation with Hood . Hood lawyer Steve Ryan was also later removed from the case when he was subpoenaed as a witness and for possible collusion .   Clyde Hood and his 18 associates were indicted in 2000 . Some of them pleaded guilty or were convicted of multiple counts of fraud , mail fraud , money laundering and filing a false tax return ( see ) .   On April 10 , 2001 , Hood pleaded guilty to mail or wire fraud conspiracy , money laundering conspiracy , and filing a false tax return .   On January 24 , 2002 Hood was sentenced to prison for 14 years and was fined $ 5,000 . Five of his associates were convicted of active participation of the scheme and were ordered to make restitution . Thirteen associates were convicted of money laundering . Three hundred fifty-five victims received restitution from forfeited Omega Trust funds to the total of $ 1,697,310.00 .   The Omega Trust still lives on in the Internet as a supposed global poverty relief program ( see NESARA ) .   Hood is imprisoned at the `` Federal Medical Center Devens , '' north of Worcester , Massachusetts , and was scheduled for release in November 2012 .   Category : Fraud in the United States  Category : Crimes in Illinois

neg: IRS Return Preparer Initiative The IRS Return Preparer Initiative was an effort by the Internal Revenue Service ( IRS ) to regulate the tax return preparation industry in the United States . The purpose of the initiative is to improve taxpayer compliance and service by setting professional standards for and providing support to the tax preparation industry . Starting January 1 , 2011 and , until the program was suspended in January 2013 , the initiative required all paid federal tax return preparers to register with the IRS and to obtain an identification number , called a Preparer Tax Identification Number ( PTIN ) . The multi-year phase-in effort called for certain paid tax return preparers to pass a competency test and to take annual continuing education courses . The ethics provisions found in Treasury Department 's Circular 230 were extended to all paid tax return preparers . Preparers who have their PTINs , pass the test and complete education credits were to have a new designation : Registered Tax Return Preparer .   `` I believe it is one of the most important initiatives and defining actions that the IRS has taken in recent years in improving both compliance and our ability to deliver better service to taxpayers ; in this case , helping them to file accurate returns from the get-go and avoid potentially time-consuming problems later on , '' said IRS Commissioner Douglas Shulman .   In January 2013 , however , the Internal Revenue Service announced that it was suspending the program because of a ruling on January 18 , 2013 , by the United States District Court for the District of Columbia . As a result of a lawsuit , the Court issued an order prohibiting the Internal Revenue Service from enforcing the regulatory requirements for registered tax return preparers . In accordance with this order , tax return preparers covered by this program are not currently required to register with the IRS . The IRS announced that because of the Court 's ruling , tax return preparers are not required to complete the competency testing or to secure the continuing education that had been required . The IRS failed in its effort to obtain a stay of the ruling , which was then affirmed ( upheld ) in February 2014 by the U.S. Court of Appeals for the District of Columbia Circuit .

neg: Federal Records Act The Federal Records Act of 1950 is a United States federal law enacted in 1950 . It provides the legal framework for federal records management , including record creation , maintenance , and disposition .   The Federal Records Act came following the recommendations of the Hoover Commission ( 1947-49 ) . The act , and its related regulations , require each federal agency to establish an ongoing program for records management and to cooperate with the National Archives and Records Administration ( NARA ) . A 1985 NARA pamphlet describes the Federal Records Act as the `` basis for the Federal Government 's policies and procedures for creating , maintaining , and disposing of Federal records . The act and its related regulations define Federal records , mandate the creation and preservation of those records necessary to document Federal activities , establish Government ownership of records , and provide the exclusive legal procedures for the disposition of records . '' The Second Hoover Commission ( 1953-55 ) addressed paperwork management and recommended the adoption of program relating to `` directives management , reports management , paperwork quality control , and clerical work measurement . '' As a result , the first Guide to Record Retention Requirements was published in 1955 ; the guide is updated annually and is used by archivists and other record managers both in and out of government .   The Federal Records Act was amended over time . Amendments in 1976 emphasized paperwork reduction and information lifecycle management . The Paperwork Reduction Act of 1980 , which followed the issuance of the report of the Commission on Federal Paperwork in 1977 , introduced information resources management and gave responsibility to the Office of Management and Budget for creating federal information policy standards .   In November 2014 , the Presidential and Federal Records Act Amendments of 2014 was signed into law by President Barack Obama . This bipartisan act , which followed the 2011 President 's Memorandum on Managing Government Records , modernizes the Federal Records Act . The act expressly expands the definition of federal records to include electronic records ( the first change to the definition of `` Federal record '' since the enactment of the act in 1950 ) . The act also grants the Archivist of the United States the final determination as to what constitutes a Federal record ; `` authorizes the early transfer of permanent electronic federal and presidential records to the National Archives , while legal custody remains with the agency or the president '' ; `` clarifies the responsibilities of federal government officials when using non-government email systems '' ; and `` empowers the National Archives to safeguard original and classified records from unauthorized removal . ''