query: Romelu Lukaku is a golfer.

pos: Romelu Lukaku Romelu Menama Lukaku ( born 13 May 1993 ) is a Belgian professional footballer who plays as a striker for Premier League club Everton and the Belgium national team . He is one of only five players to score 50 Premier League goals before his 23rd birthday , and the first foreign player to score 80 before his 24th birthday .   Lukaku started his career with local side Rupel Boom , before joining Lierse , where he earned a move to Anderlecht of the Belgian Pro League in 2006 . Lukaku made his professional debut while still at school at the age of 16 , and became the 2009 -- 10 top scorer in Belgium as Anderlecht won the Belgian championship . He also won the Belgian Ebony Shoe in 2011 . In the 2011 summer transfer window , Lukaku joined Premier League club Chelsea . He did not appear regularly in his first season there , and spent the following two seasons on loan at West Bromwich Albion and Everton respectively , signing permanently for the latter for a club record # 28 million in 2014 .   Lukaku made his senior international debut for Belgium in 2010 , and has since earned over 50 caps . He has also represented the country at the 2014 FIFA World Cup and UEFA Euro 2016 .

neg: List of male golfers A golfer is a person who plays golf . Below is a list of male golfers , professional and amateurs , sorted alphabetically . : Category : Lists of golfers contains lists of golfers sorted in several other ways : by nationality , by tour and by type of major championship won ( men 's , women 's or senior ) .   All members of the World Golf Hall of Fame are listed , including those inducted for their off-course contributions to the sport . They are annotated </span> HoF .

neg: Junior golf ' refers to the game of golf being played by boys and girls who have not finished secondary school or reached the age of 19 , whichever comes first .   More specifically , any person falling under the above definition who has played at least one round of golf in a given year is a junior golfer . Competitive junior golfers play in high level competitions . These competitions are found on junior tours such as the American Junior Golf Association , Future Stars Golf Series , International Junior Golf Tour ( IJGT ) , Tarheel Junior Golf , Texas Legends Junior Tour , . Competitions are ranked by national services to identify the best players of a country .  In the UK there are a number of junior golf tours with the largest being run by the Independent Schools Golf Association ( ISGA ) , and the British Schools Golf Association ,   The number 1 aged 12 golfer is Aarian Matharu and he has won hundreds of trophies   Among the most prominent national junior tournaments are the U.S. Junior Amateur , U.S. Girls ' Junior , the Western Junior the Northern Junior , SDJGA IMG Junior World Championships and The Press Thornton Future Masters .   The First Tee is an international youth development organization introducing the game of golf and its inherent values to young people . Their focus is to positively impact the lives of kids and teens from all walks of life by reinforcing values like integrity , respect and perseverance through the game of golf .

neg: North Carolina Open The North Carolina Open is the North Carolina state open golf tournament , open to both amateurs and PGA professionals . It is organized by the Carolinas section of the PGA of America , and both state opens run by the Carolinas section , the North Carolina Open and the South Carolina Open , are the only ones in the United States that prohibit non-PGA professionals from competing . It has been played annually since 1965 at a variety of courses around the state .

neg: Golf at the 2016 Summer Olympics Golf at the 2016 Summer Olympics in Rio de Janeiro , Brazil , was held in August at the new Olympic Golf Course ( Campo Olímpico de Golfe ) , built within the Reserva de Marapendi in the Barra da Tijuca zone .   The 2016 Summer Olympics was the first time for golf to be played at the Olympics since the 1904 Summer Olympics and featured two events , the men 's and women 's individual events .

neg: GolfStar GolfStar is a massive multiplayer online golf video game which features character development and MMORPG elements . It is developed by the South Korean game developer Com2Us . The English language PC version is published by Hamburg-based game publisher gamigo AG . An alternate version for IOS and Android also exists , self-published by Com2Us . Although there is no subscription fee or cost to download and play the game , the game offers `` Star '' and `` Star Premium '' membership plans for a monthly fee . Additional in-game items may also be purchased with real currency .   On January 14 , 2014 , gamigo AG announced that Com2Us was discontinuing support for the English language PC version of GolfStar . The English PC version was shut down on February 24 , 2014 ( while mobile versions and the Korean language PC version still remain active ) .

neg: Samsung World Championship The Samsung World Championship was an annual golf tournament played between 1980 and 2009 , for professional female golfers on the LPGA Tour . It was a limited field event , open by invitation only .   The tournament was founded in 1980 by Mark McCormack , founder of the sports management firm IMG , originally with the world 's top-12 LPGA players . The field was increased to 16 players in 1996 and to 20 in 1999 . Electronics manufacturer Samsung became the title sponsor in 1995 .   Tournament names through the years :  1980 : World Series of Women 's Golf  1981 : World Championship of Women 's Golf  1982-1984 : Chevrolet World Championship of Women 's Golf  1985 : Nestle World Championship of Women 's Golf  1986-1989 : Nestle World Championship  1990 : Trophee Urban-World Championship  1991 : Daikyo World Championship  1992 : no tournament  1993-1994 : World Championship of Women 's Golf  1995-1999 : Samsung World Championship of Women 's Golf  2000-2009 : Samsung World Championship

neg: Junior Ryder Cup The Junior Ryder Cup is a team golf competition between Europe and the United States . It is based on the men 's Ryder Cup and is run by the same organisations , the PGA of America and Ryder Cup Europe ( a subsidiary of the PGA European Tour , with minority stakes held by the PGA of Great Britain & Ireland and the PGA of Europe ) . The 2016 event took place at the Interlachen Country Club , Edina , Minnesota on September 26 and 27 . The United States won 15 1/2 -- 8 1/2 , their fifth successive victory in the event . On recent occasions there has been an informal `` friendship match '' played on the Ryder Cup course after the Junior Ryder Cup but before the Ryder Cup .   The teams consist of six boys and six girls . The tournament is played over two days of foursomes , fourball and singles matches . There are three boys ' matches and three girls ' foursomes matches and six mixed fourball matches on the first day . There are 12 singles matches on the second day , added in 2008 .   In 1995 an informal match was played between European junior golfers and Central New York PGA Section and area juniors . The European team included 15-year-old Sergio García .   The official event began as part of the lead up to the 1997 Ryder Cup in Spain . In 2002 , the event gained marketing support from the Ryder Cup itself .   Several of the juniors who played in the competition have gone on to professional careers . Hunter Mahan and Suzann Pettersen played for the United States and European teams in 1999 . Rory McIlroy was part of the 2004 European team , along with Oliver Fisher . Matteo Manassero played on the 2008 European team . Isabelle Lendl played for the United States in 2006 , and Emma Talley played for the United States in 2008 .

neg: Illinois PGA Championship The Illinois PGA Championship is a golf tournament that is conducted by the Illinois PGA ( Professional Golfers ' Association ) . The 54-hole , stroke play Championship conducted over three days is the premier member event on the Illinois PGA calendar . The tournament is open to all `` Class A '' Illinois PGA Professionals in good standing with the PGA of America .

neg: Official World Golf Ranking The Official World Golf Ranking is a system for rating the performance level of male professional golfers ( although there is no rule prohibiting women from being ranked ) . It was introduced in 1986 and is endorsed by the four major championships and six major professional tours , five of which are charter members of the International Federation of PGA Tours :  PGA Tour  European Tour  Asian Tour ( not a charter member of the Federation )  PGA Tour of Australasia  Japan Golf Tour  Sunshine Tour   Points are also awarded for high finishes on other tours :  Web.com Tour , the official developmental tour for the PGA Tour  Challenge Tour , the official developmental tour for the European Tour  PGA Tour Canada , which became a full member of the Federation in 2009 under its former name of the Canadian Professional Golf Tour  OneAsia Tour , not a member of the Federation , but a joint venture between two charter members and two other tours that became full members in 2009  Korean Tour , from 2011  PGA Tour Latinoamérica , from 2012  Asian Development Tour , the official developmental tour for the Asian Tour , from 2013  PGA Tour China , from 2014  Alps Tour , from July 2015  Nordic Golf League , from July 2015  PGA EuroPro Tour , from July 2015  ProGolf Tour , from July 2015  MENA Golf Tour , from April 2016

neg: Sergio García Sergio García Fernández ( -LSB- ˈseɾxjo ɣaɾˈθi.a feɾˈnandeθ -RSB- ; born 9 January 1980 ) is a Spanish professional golfer who plays on both the PGA Tour and the European Tour . García has won 30 international tournaments as a professional , most notably the 2008 Players Championship and the 2017 Masters Tournament . Garcia is also the Chairman of Spanish football team CF Borriol .   García has spent much of his career in the top 10 of the Official World Golf Ranking , including over 300 weeks in the top 10 between 2000 and 2009 , and over 400 weeks in the top 10 in total . García reached his highest career ranking , 2nd , after winning the HSBC Champions tournament in November 2008 . García has achieved career earnings of more than US$ 43 million . As a player , he is noted for strong iron play and accuracy . In the Ryder Cup , García competed in eight of the nine matches playing during his professional career cumulatively earning 22.5 points during those matches .

neg: BMW PGA Championship The BMW PGA Championship , as it is currently known for sponsorship reasons , is an annual men 's professional golf tournament on the European Tour . It was founded in 1955 by the Professional Golfers ' Association , and as such was originally called the British PGA Championship . Since then it has had several sponsored names , but the phrase `` PGA Championship '' has usually been included in the name .   The BMW PGA Championship is played each May over the West Course at the Wentworth Club in Surrey , England . The PGA European Tour has its headquarters at the club and as the tour 's home tournament , the BMW PGA Championship is often regarded as the flagship event on the European Tour .   It has usually had the highest prize money of any event which the tour organises , but this changed in 2009 with the introduction of the Race to Dubai , and the $ 10 million Dubai World Championship at the end of the season . There are other more lucrative events than the BMW PGA Championship which are part of the European Tour schedule , such as the majors and the World Golf Championship events , but these are organised by other bodies . It is also the European Tour 's designated `` Premier event '' for the purposes of the Official World Golf Rankings , with a minimum of 64 ranking points available to the winner .   The winner of the tournament is given an exemption into that season 's U.S. Open and the next three Open Championships .   In 2000 , Colin Montgomerie became the only player to win three years in a row .

neg: 1969 Ryder Cup The 18th Ryder Cup Matches were held 18 -- 20 September 1969 at the Royal Birkdale Golf Club in Southport , England . The competition ended in a draw at 16 points each , when America 's Jack Nicklaus conceded a missable three-foot ( 0.9 m ) putt to Britain 's Tony Jacklin at the 18th hole , in one of the most famous gestures of sportsmanship in all of sport . It was the first draw in Ryder Cup history , and the United States team retained the Cup .   The matches were marred by considerable acrimony and unsportsmanlike behavior by players on both sides . Britain 's captain Eric Brown had instructed his players not to search for the opposition 's ball if it ended up in the rough . American Ken Still , in the first-day foursomes , had deliberately and regularly stood too close to Briton Maurice Bembridge as he was putting . During one of the fourballs on the second day , both captains had to come out and calm down the warring players . This led to Nicklaus conceding Jacklin 's final putt with the knowledge that the overall competition would end in a draw . On the previous hole , Jacklin sank a long eagle putt while Nicklaus missed his from 15 ft and the match was squared .   Jacklin had won the Open Championship two months earlier at nearby Royal Lytham & St Annes to become the first British champion in eighteen years . After holing his final putt for par , Nicklaus picked up Jacklin 's ball marker and told him , `` I do n't think you would have missed it , but I was n't going to give you the chance , either . ''   Playing in his first Ryder Cup at age 29 , Nicklaus ' gesture became known as `` the concession '' and marked the beginning of a lasting friendship between the two that has spanned nearly a half century . It was the inspiration for The Concession Golf Club in Florida near Sarasota , which was co-designed by Nicklaus and Jacklin . The two were opposing captains in the competition in 1983 and 1987 .   The U.S. team had only two players with previous Ryder Cup experience , Billy Casper and Gene Littler . On the previous four teams , Arnold Palmer did not participate in 1969 , but returned in 1971 and 1973 .

neg: Roger Maltbie Roger Lin Maltbie ( born June 30 , 1951 ) is an American professional golfer and on-course analyst for NBC Sports .   Maltbie was born in Modesto , California and grew up in San Jose . He attended James Lick High School where he was a teammate of former PGA Tour player Forrest Fezler . Maltbie attended San Jose City College ( 1970 -- 1971 ) , and then went on to San Jose State University ; he was a member of the golf team at both institutions .   Maltbie turned professional in 1973 , joined the PGA Tour in 1974 , and played on the Tour full-time from 1975 to 1996 . He won five official tour events between 1975 and 1985 , including back-to-back wins in his first full year . After his win at the 1975 Pleasant Valley Classic , Maltbie left his $ 40,000 winner 's check behind in a bar .   In his second year on tour , Maltbie won the inaugural Memorial Tournament by defeating Hale Irwin on the fourth hole of a sudden death playoff . On the playoff 's third hole , an errant shot by Maltbie seemed headed for the gallery when it hit a stake causing the ball to bounce onto the green instead .   Maltbie had 55 top-10 finishes on the PGA Tour . In 1985 , he won two tournaments , earned $ 360,554 , and finished 8th on the money list . His best finish in a major was T4 at the 1987 Masters Tournament . Maltbie calls losing that tournament the biggest disappointment of his career .   Maltbie began play on the Senior PGA Tour after turning 50 in June 2001 . His best finish at this level is a 20th at the 2003 Bayer Advantage Celebrity Pro-Am .   Since 1991 , Maltbie has worked as an on-course reporter and analyst for NBC Sports . In this role , he has become well known as a jovial good-natured figure . His signature element is a `` golf whisper '' , necessitated by the fact that Maltbie generally stands much closer to the green than other on-course reporters . During the 2002 and 2009 U.S. Opens , both contested at Bethpage State Park on Long Island , NBC ran features in which Maltbie spent a night camping out with several golfers while waiting in the infamous line to play Bethpage 's Black Course , the first municipal course to host the U.S. Open .   Maltbie is a San Francisco 49ers fan and owns several Super Bowl rings given to him by former owner Edward J. DeBartolo , Jr. . He and wife , Donna have two sons , Spencer and Parker .

neg: European Tour Qualifying School The European Tour Qualifying School is an annual golf tournament which enables professional golfers to gain a place on the European Tour and its official development tour , the Challenge Tour .   The European Tour Qualifying School is held in three stages , with the final stage being played over six rounds at PGA Golf Catalunya in Spain . The top 25 players win their card on the European Tour , and those finishing outside the top 25 gain a place on the Challenge Tour , with those making the cut being ranked in a higher exemption category .

neg: Federico Colombo Federico Colombo ( born 6 December 1987 ) is an Italian professional golfer who plays on the European Tour .

neg: Len Mattiace Leonard Earl `` Len '' Mattiace ( born October 15 , 1967 ) is an American professional golfer on the PGA Tour .   Mattiace was born in Mineola , New York . He attended Nease High School in Ponte Vedra , Florida . He graduated from Wake Forest University in 1990 with a degree in Sociology . While at Wake Forest , he played on the team that won the NCAA Division I Golf Championship in 1986 . He turned pro later in 1990 .   Mattiace first gained notoriety when he surged into contention in the final round of the 1998 Players Championship . Trailing by one shot going into the par-3 17th hole , he hit his tee shot into the water , his third shot into a bunker , and his fourth shot into the water . He ended up with a quintuple-bogey 8 on the hole and finished in a tie for fifth , four strokes behind the eventual winner Justin Leonard .   Mattiace 's career year was 2002 , when he earned wins at the Nissan Open and the FedEx St. Jude Classic . In 2003 , he contended for the The Masters Trophy by shooting a 65 in the final round which put him into a playoff with Mike Weir . On that first playoff hole , Mattiace found himself stymied by trees when his approach drifted offline . Weir needed only a bogey to secure the victory and Mattiace finished second , earning $ 648,000 in prize money . Shortly after the 2003 season , Mattiace 's career was threatened by a skiing accident and torn ACLs in both knees .   Mattiace has been ranked in the top 50 of the Official World Golf Rankings , but has not been fully exempt on the PGA Tour since 2005 . Mattiace splits his time between the PGA Tour ( where he relies on past champion status for entries ) and Web.com Tour . He currently resides in Jacksonville , Florida . Mattiace is naturally left-handed but plays right-handed .

neg: Svetlana Gounkina Svetlana Gounkina ( Светлана Александровна Гунькина , born 1 April 1980 in Moscow ) is a Russian golfer . She is a multiple Russian National Champion . She was the Bronze medalist in the World Golfers Championship .

neg: Yosuke Tsukada is a Japanese professional golfer .   Tsukada plays on the Japan Golf Tour . He won his first title in 2016 at the Japan Golf Tour Championship .

neg: AT&T Champions Classic The AT&T Champions Classic was a professional golf tournament on the Champions Tour in southern California from 1990 to 2009 . A mid-autumn event through 2000 , it was moved to late winter in 2001 . AT&T was the main sponsor of the tournament for its final editions , held at Valencia Country Club in Valencia .   The tournament was founded in November 1990 as the `` Security Pacific Senior Classic '' at Rancho Park Golf Club , a municipal course in the city of Los Angeles , where it was played through 1994 . Rancho Park hosted the Los Angeles Open on the PGA Tour from 1956 through 1972 ( except 1968 ) . The purse for the inaugural event was $ 500,000 with a winner 's share of $ 75,000 . From 1995 through 2000 , it was played at Wilshire Country Club , then moved north to Valencia in March 2001 .   The purse in 2009 was $ 1.6 million , with a winner 's share of $ 240,000 to playoff winner Dan Forsman , his first victory on the senior tour .

neg: Golf at the 1904 Summer Olympics At the 1904 Summer Olympics , two golf events were contested -- men 's individual and team tournaments . The competitions were held from September 17 , 1904 to September 24 , 1904 . It was the second and final appearance of the sport at the Olympics until the 2016 Summer Olympics . The men 's team event was new , replacing the women 's individual . The men 's individual event was switched to a match play tournament rather than the stroke play used four years earlier .


query: Toy Story is a movie of the buddy comedy adventure genres.

pos: Toy Story Toy Story is a 1995 American computer-animated buddy comedy adventure film produced by Pixar Animation Studios and released by Walt Disney Pictures . The directorial debut of John Lasseter , Toy Story was the first feature-length computer-animated film and the first theatrical film produced by Pixar .   Taking place in a world where anthropomorphic toys pretend to be lifeless whenever humans are present , the film 's plot focuses on the relationship between Woody , an old-fashioned pullstring cowboy doll ( voiced by Tom Hanks ) , and Buzz Lightyear , an astronaut action figure ( voiced by Tim Allen ) , as they evolve from rivals competing for the affections of Andy , their owner , to friends who work together to be reunited with Andy as his family prepares to move to a new home . The screenplay was written by Joss Whedon , Andrew Stanton , Joel Cohen and Alec Sokolow , based on a story by Lasseter , Pete Docter , Stanton and Joe Ranft . The film features music by Randy Newman , and was executive-produced by Steve Jobs and Edwin Catmull .   Pixar , which produced short animated films to promote their computers , was approached by Disney to produce a computer-animated feature after the success of their short film Tin Toy ( 1988 ) , which is told from a small toy 's perspective . Lasseter , Stanton and Docter wrote early story treatments which were thrown out by Disney , as they wanted the film to be edgier . After disastrous story reels , production was halted and the script was re-written , better reflecting the tone and theme Pixar desired : that `` toys deeply want children to play with them , and that this desire drives their hopes , fears , and actions '' . The studio , then consisting of a relatively small number of employees , produced the film under minor financial constraints .   Released in theaters on November 22 , 1995 , Toy Story was the highest-grossing film on its opening weekend and earned over $ 373 million worldwide . The film was widely acclaimed by critics , who praised the animation 's technical innovation , the wit and thematic sophistication of the screenplay , and the performances of Hanks and Allen . It is now considered by many critics to be one of the best animated films ever made . The film received three Academy Award nominations , including Best Original Screenplay , Best Original Score , and Best Original Song for `` You 've Got a Friend in Me '' , as well as winning a Special Achievement Academy Award . It was inducted into the National Film Registry as being `` culturally , historically , or aesthetically significant '' in 2005 , its first year of eligibility .   In addition to home media releases and theatrical re-releases , Toy Story-inspired material has run the gamut from toys , video games , theme park attractions , spin-offs , merchandise , and two sequels -- Toy Story 2 ( 1999 ) and Toy Story 3 ( 2010 ) -- both of which also garnered massive commercial success and critical acclaim , with a third sequel , Toy Story 4 , slated for a 2019 release .

neg: Tomorrowland (film) Tomorrowland ( subtitled A World Beyond in some regions ) is a 2015 American science-fiction mystery adventure film directed and co-written by Brad Bird . Bird co-wrote the film 's screenplay with Damon Lindelof , from an original story treatment by Bird , Lindelof and Jeff Jensen . The film stars George Clooney , Hugh Laurie , Britt Robertson , Raffey Cassidy , Tim McGraw , Kathryn Hahn and Keegan-Michael Key . In the film , a disillusioned genius inventor and a teenage science enthusiast embark to an ambiguous alternate dimension known as `` Tomorrowland '' where their actions directly affect the world and themselves .   Walt Disney Pictures originally announced the film in June 2011 under the working title 1952 , and later retitled it to Tomorrowland , after the futuristic themed land found at Disney theme parks . In drafting their story , Bird and Lindelof took inspiration from the progressive cultural movements of the Space Age , as well as Walt Disney 's optimistic philosophy of the future , notably his conceptual vision for the planned community known as EPCOT . Principal photography began in August 2013 , with footage shot in British Columbia , Alberta , Florida , and Spain with second unit filming in France , California and the Bahamas .   Tomorrowland was released in conventional and IMAX formats on May 22 , 2015 , and was the first theatrical film to be released in Dolby Vision and Dolby Cinema . Upon its release , the film received mixed reviews from critics ; earning praise for its original premise , musical score , action , visuals , and themes , but criticism in regards to the screenplay 's uneven writing and tone . The film grossed $ 209 million worldwide against a total production and marketing cost of $ 330 million , losing Disney $ 120 -- 140 million .

neg: John Morris (actor) John Charles Morris ( born October 2 , 1984 ) is an American voice actor . He is best known for his role as Andy Davis in the Toy Story film trilogy .   When auditioning for the role of Andy , he brought some of his X-Men action figures and made voices for them , the Pixar staff loved it and gave him the part . Morris was brought back on to Toy Story 3 by the request of the director Lee Unkrich . Unkrich described the process by which he went to get Morris on the Toy Story 3 Blu-ray/DVD detailing how he called him to ask him to reprise his role as Andy ( from the original Toy Story ) and after hearing Morris ' voicemail greeting , Unkrich knew immediately that Morris would again be playing Andy .   He also has minor fame for voicing `` Pepper '' in the 1997 video game Lego Island .   A 2007 graduate from the University of California-Los Angeles School of Theater , Film & Television , he currently resides in Northern California .

neg: Dog toy A dog toy is a toy that is specifically for dogs to play with .  Dog toys come in many varieties , including dog bones , puppy toys , balls , tug toys , training aids , squeaky toys , discs and frisbees , plush toys , and sticks .   Dog toys serve different purposes . Puppies , for instance , need toys they can chew on when they are teething because their gums and jaws become very sore and chewing on things provides them relief . Also , playing with different toys encourages exercise , which benefits the pet 's overall health . Toys also stimulate dogs ' minds , discourage problem behavior resulting from boredom and excess energy , and promote dental health .   There are a wide variety of dog toys on the market that are designed for different purposes and depending on the dog 's characteristics such as size , activity level , chewing habits , and play style .

neg: Animation studio An animation studio is a company producing animated media . The broadest such companies conceive of products to produce , own the physical equipment for production , employ operators for that equipment , and hold a major stake in the sales or rentals of the media produced . They also own rights over merchandising and creative rights for characters created/held by the company , much like authors holding copyrights . In some early cases , they also held patent rights over methods of animation used in certain studios that were used for boosting productivity . Overall , they are business concerns and can function as such in legal terms .   Currently there are about 201 animation studios dedicated to the production and distribution of animated films that are active . Few are actual production house where as others are corporate entities . Many of these animation studios help with the fulfillment of animation works for big brand names and have carried out outsourced projects including Nemo .

neg: Little King's Story is a real-time strategy life simulation role-playing video game co-developed by Cing and Town Factory for the Wii . The game was published by Rising Star Games in Australia on April 22 , 2009 and Europe on April 24 , 2009 , by Xseed Games in North America on July 21 , 2009 , and by Marvelous Entertainment in Japan on September 3 , 2009 .   The player character is a timid boy who has found a mysterious crown which gives him the power to charm people and make them follow orders . As king of the village his goal is to expand the village and make his subjects happy . The design of the game combines various simulation elements as well as real time and adventure elements . Yasuhiro Wada told CVG that the game would be a `` single-player life-sim set in Europe . '' An enhanced re-imagining of the game was released on the PlayStation Vita under the title of New Little King 's Story . The Microsoft Windows version of the game has been released on August 5 , 2016 . The game is published by North American version of the game publisher Xseed Games .

neg: Tiny Toon Adventures: How I Spent My Vacation Tiny Toon Adventures : How I Spent My Vacation is a 1992 American direct-to-video animated comedy film from Warner Bros. . Animation and Amblin Entertainment . Featuring the regular characters from the animated program Tiny Toon Adventures , the film follows them during their summer vacation from school , mainly focused on Babs and Buster going downriver , Plucky and Hamton going to a world-famous amusement park , and Fifi in search of her favorite movie star .   Steven Spielberg was the executive producer of the film , which was written by Paul Dini , Nicholas Hollander , Tom Ruegger , and Sherri Stoner . Japanese studio Tokyo Movie Shinsha produced the animation . How I Spent My Vacation was released on VHS and LaserDisc formats on March 11 , 1992 . It was the first animated film to be released direct-to-video in the United States . The film was later aired on television as four separate Tiny Toon Adventures episodes .   The film was one of the highest selling videos in the United States , listing on Billboard magazine 's 40 `` Top Video Sales '' for 16 weeks as of July 1992 . Points of praise by critics included the film 's jokes and celebrity caricatures , while points of criticism included the segmented plot . Themes of the film included parodies of pop culture and summer vacations .

neg: Academy Award for Best Animated Feature The Academy Awards are given each year by the Academy of Motion Picture Arts and Sciences ( AMPAS or the Academy ) for the best films and achievements of the previous year . The Academy Award for Best Animated Feature is given each year for animated films . An animated feature is defined by the Academy as a film with a running time of more than 40 minutes in which characters ' performances are created using a frame-by-frame technique , a significant number of the major characters are animated , and animation figures in no less than 75 percent of the running time . The Academy Award for Best Animated Feature was first given for films made in 2001 .   Through the 89th Academy Awards , presented in 2017 , Academy Award nominations in this category were made by the Academy 's animation section ; effective with the 2018 awards , all Academy members will be eligible to vote on nominations . The entire AMPAS membership has been eligible to choose the winner since the award 's inception . If there are sixteen or more films submitted for the category , the winner is voted from a shortlist of five films , which has happened six times , otherwise there will only be three films on the shortlist . Additionally , eight eligible animated features must have been theatrically released in Los Angeles County within the calendar year for this category to be activated .   Animated films can be nominated for other categories , but have rarely been so ; Beauty and the Beast ( 1991 ) was the first animated film ever nominated for Best Picture . Up ( 2009 ) and Toy Story 3 ( 2010 ) also received Best Picture nominations after the Academy expanded the number of nominees .   Waltz with Bashir ( 2008 ) is the only animated film ever nominated for Best Foreign Language Film ( though it did not receive a nomination for Best Animated Feature ) . The Nightmare Before Christmas ( 1993 ) and Kubo and the Two Strings ( 2016 ) are the only two animated films to ever be nominated for Best Visual Effects .

neg: Play value Play value is the essential value of a toy or game for play .  The term is frequently employed in the field of child development and playwork for the assessment of toys , games , equipment and spaces . When they are fun and engaging , playthings and spaces are said to have play value ; those that are quickly discarded or are considered uninteresting do not . In short , objects of play must be compelling and encourage the child 's involvement in order to have true play value . Play value has been defined as ` how much play can you get out of something ' . Classic toys are examples of toys with true play value as they continue to provide new discoveries  and adventures in each subsequent session of play .

neg: Warner Bros. Cartoons Warner Bros. . Cartoons , Inc. was the in-house division of Warner Bros. . Pictures during the Golden Age of American animation . One of the most successful animation studios in American media history , Warner Bros. . Cartoons was primarily responsible for the Looney Tunes and Merrie Melodies theatrical cartoon short subjects . The characters featured in these cartoons , including Bugs Bunny , Daffy Duck , Porky Pig , Speedy Gonzales , Sylvester and Tweety , Wile E. Coyote and the Road Runner , are among the most famous and recognizable characters in the world . Many of the creative staff members at the studio , including directors and animators such as Chuck Jones , Friz Freleng , Robert McKimson , Tex Avery , Robert Clampett and Frank Tashlin , are considered major figures in the art and history of traditional animation .   The Warner animation division was founded in 1933 as Leon Schlesinger Productions , an independent company which produced the popular Looney Tunes and Merrie Melodies animated short subjects for release by Warner Bros. . Pictures . In 1944 , Schlesinger sold the studio to Warner Bros. , who continued to operate it as Warner Bros. . Cartoons , Inc. until 1963 . Looney Tunes and Merrie Melodies were briefly subcontracted to Freleng 's DePatie-Freleng Enterprises studio from 1964 until 1967 . The Warner Bros. . Cartoons studio briefly re-opened in 1967 before shutting its doors for good two years later .   A successor company , Warner Bros. . Animation , was established in 1980 . That company continues to produce Looney Tunes-related works , in addition to television shows and feature films centering on other properties . The classic Warner Bros. animation studio is sometimes referred to as `` Termite Terrace '' , a name given to the temporary headquarters Tex Avery and his animators were assigned to during Avery 's first year as a Looney Tunes director .

neg: Major film studio A major film studio is a production and film distributor that releases a substantial number of films annually and consistently commands a significant share of box office revenue in a given market . In the North American , Western , and global markets , the major film studios , often simply known as the majors , are commonly regarded as the six diversified media conglomerates whose various film production and distribution subsidiaries collectively command approximately 80 to 85 percent of U.S. and Canadian box office revenue . The term may also be applied more specifically to the primary motion picture business subsidiary of each respective conglomerate .   The `` Big Six '' majors , whose operations are based in or around the Los Angeles neighborhood of Hollywood , are all centered in film studios active during Hollywood 's Golden Age of the 1930s and 1940s . In three cases -- 20th Century Fox , Warner Bros. , and Paramount -- the studios were one of the `` Big Five '' majors during that era as well . In two cases -- Columbia and Universal -- the studios were also considered majors , but in the next tier down , part of the `` Little Three '' . In the sixth case , Walt Disney Studios was an independent production company during the Golden Age ; it was an important Hollywood entity , but not a major . Metro-Goldwyn-Mayer , United Artists , and RKO were majors .   Today , Disney is the only member of the Big Six whose parent entity is still located near Los Angeles ( actually , on Disney 's studio lot and in the same building ) . The five others report to conglomerates headquartered in New York City , Philadelphia , and Tokyo . Of the Big Six , Paramount is the only one still based in Hollywood , and Paramount and Fox are the only ones still located within the Los Angeles city limits , while Disney and Warner Bros. are located in Burbank , Columbia in Culver City , and Universal in the unincorporated area of Universal City .   Most of today 's Big Six control subsidiaries with their own distribution networks that concentrate on arthouse pictures ( e.g. Fox Searchlight Pictures ) or genre films ( e.g. Sony 's Screen Gems ) ; several of these specialty units were shut down or sold off between 2008 and 2010 . The six major studios are contrasted with smaller production and/or distribution companies , which are known as independents or `` indies '' . The leading independent producer/distributors -- Lionsgate Films , The Weinstein Company , and former major studio Metro-Goldwyn-Mayer -- are sometimes referred to as `` mini-majors '' . From 1998 through 2005 , DreamWorks SKG commanded a large enough market share to arguably qualify it as a seventh major , despite its relatively small output . In 2006 , DreamWorks was acquired by Viacom , Paramount 's corporate parent . In late 2008 , DreamWorks once again became an independent production company ; its films were distributed by Disney 's Touchstone Pictures until 2016 , at which point distribution switched to Universal .   The Big Six major studios are today primarily backers and distributors of films whose actual production is largely handled by independent companies -- either long-running entities or ones created for and dedicated to the making of a specific film . The specialty divisions often simply acquire distribution rights to pictures in which the studio has had no prior involvement . While the majors still do a modicum of true production , their activities are focused more in the areas of development , financing , marketing , and merchandising . Those business functions are still usually performed in or near Los Angeles , even though the runaway production phenomenon means that most films are now mostly or completely shot on location at places outside Los Angeles .   Since the dawn of filmmaking , the U.S. major film studios have dominated both American cinema and the global film industry . U.S. studios have benefited from a strong first-mover advantage in that they were the first to industrialize filmmaking and master the art of mass-producing and distributing high-quality films with broad cross-cultural appeal . Today , the Big Six majors routinely distribute hundreds of films every year into all significant international markets ( that is , where discretionary income is high enough for consumers to afford to watch films ) . It is very rare , if not impossible , for a film to reach a broad international audience on multiple continents and in multiple languages without first being picked up by one of the majors for distribution .

neg: The Two Mouseketeers The Two Mouseketeers is a 1952 American one-reel animated cartoon and is the 65th Tom and Jerry short , produced in Technicolor and released to theatres on March 15 , 1952 by Metro-Goldwyn-Mayer . It was produced by Fred Quimby and directed by William Hanna and Joseph Barbera . The cartoon was animated by Ed Barge , Kenneth Muse and Irven Spence . Musical supervision was done by Scott Bradley , using a version of the theme music `` Soldier of Fortune '' , from the movie The Girl of the Golden West . The character of Nibbles was voiced by six-year-old Francoise Brun-Cottan .   The Two Mouseketeers won the series ' sixth Academy Award . Such was the cartoon 's success , that Hanna and Barbera created a total of four adventures in the Mouseketeers series ; the second , 1954 's Touché , Pussy Cat ! received an Oscar nomination .

neg: Adult animation Adult animation , adult cartoon , or mature animation is any type of animation work that is mainly targeted towards adults and sometimes also teenagers , acting as a contrast to most animated films and TV series being aimed at children . Works in this genre may be considered adult for any number of reasons . They may be noted for using risqué themes , graphic violence , profane language , sexuality , or dark humor . Works in this genre may explore philosophical , political , or social issues . Some productions are noted for sophisticated and/or experimental storytelling and animation techniques .   Before the enforcement of the Hays Code , some cartoon shorts contained humor that was aimed at adult audience members rather than children . Following the introduction of the Motion Picture Association of America film rating system , independent animation producers attempted to establish an alternative to mainstream animation . Initially , few animation studios in the United States attempted to produce animation for adult audiences , but later examples of animation produced for adults would gain mainstream attention and success .

neg: The Toy (1976 film) The Toy ( Le jouet ) is a 1976 French comedy film directed by Francis Veber .   The film was remade in 1982 as the American film The Toy .

neg: Bromantic comedy A bromantic comedy is a comedy film genre that takes the formula of the typical `` romantic comedy '' but focuses on close male friendships .

neg: 1995 in film This is a list of films released in 1995 . The first feature-length computer-animated film Toy Story was the year 's biggest box-office hit , and Braveheart won the Academy Award for Best Picture .

neg: B movie A B movie is a low-budget commercial movie , but one that is not an arthouse film . In its original usage , during the Golden Age of Hollywood , the term more precisely identified films intended for distribution as the less-publicized bottom half of a double feature . Although the U.S. production of movies intended as second features largely ceased by the end of the 1950s , the term B movie continues to be used in the broader sense it maintains today . In its post -- Golden Age usage , there is ambiguity on both sides of the definition : on the one hand , the primary interest of many inexpensive exploitation films is prurient ; on the other , many B movies display a high degree of craft and aesthetic ingenuity .   In either usage , most B movies represent a particular genre -- the Western was a Golden Age B movie staple , while low-budget science-fiction and horror films became more popular in the 1950s . Early B movies were often part of series in which the star repeatedly played the same character . Almost always shorter than the top-billed films they were paired with , many had running times of 70 minutes or less . The term connoted a general perception that B movies were inferior to the more handsomely budgeted headliners ; individual B films were often ignored by critics .   Latter-day B movies still sometimes inspire multiple sequels , but series are less common . As the average running time of top-of-the-line films increased , so did that of B pictures . In its current usage , the term has somewhat contradictory connotations : it may signal an opinion that a certain movie is ( a ) a genre film with minimal artistic ambitions or ( b ) a lively , energetic film uninhibited by the constraints imposed on more expensive projects and unburdened by the conventions of putatively `` serious '' independent film . The term is also now used loosely to refer to some higher-budgeted , mainstream films with exploitation-style content , usually in genres traditionally associated with the B movie .   From their beginnings to the present day , B movies have provided opportunities both for those coming up in the profession and others whose careers are waning . Celebrated filmmakers such as Anthony Mann and Jonathan Demme learned their craft in B movies . They are where actors such as John Wayne and Jack Nicholson first became established , and they have provided work for former A movie actors , such as Vincent Price and Karen Black . Some actors , such as Bela Lugosi , Eddie Constantine and Pam Grier , worked in B movies for most of their careers . The term B actor is sometimes used to refer to a performer who finds work primarily or exclusively in B pictures .

neg: Groundhog Day (film) Groundhog Day is a 1993 American fantasy-comedy film directed by Harold Ramis , starring Bill Murray , Andie MacDowell , and Chris Elliott . It was written by Ramis and Danny Rubin , based on a story by Rubin . Murray plays Phil Connors , an arrogant Pittsburgh TV weatherman who , during an assignment covering the annual Groundhog Day event in Punxsutawney , Pennsylvania , finds himself caught in a time loop , repeating the same day again and again . After indulging in hedonism and committing suicide numerous times , he begins to re-examine his life and priorities .   On its release , Groundhog Day was a modest success and garnered generally positive reviews . It gained stronger appreciation among critics and film historians over time , and is now often listed among the best comedy films ever . It further entered into the public consciousness , where the term `` Groundhog Day '' can represent a situation that seems to repeat over and over in government and military arenas , as well as influencing other entertainment . In 2006 , the film was added to the United States National Film Registry as being deemed `` culturally , historically , or aesthetically significant '' . A stage musical version of the film premiered in 2016 .

neg: Toy library A toy library lends or hires out toys , puzzles , and games , functioning either as a rental shop or a form of family resource program . Toy libraries offer play sessions for families and a wide range of toys appropriate for children at different stages in their development . Toy libraries provide children with new toys every week or two , saving parents money and keeping children from getting bored . Popular in the French-speaking world , toy libraries are called ludothèques .

neg: The NeverEnding Story (film) The NeverEnding Story is a 1984 American epic fantasy film based on the novel of the same name by Michael Ende , about a boy who reads a magical book that tells a story of a young warrior whose task is to stop a dark storm called the Nothing from engulfing a fantasy world . The film was produced by Bernd Eichinger and Dieter Giessler and directed and co-written by Wolfgang Petersen ( his first English-language film ) and starred Noah Hathaway , Barret Oliver , Tami Stronach , Patricia Hayes , Sydney Bromley , Gerald McRaney , Moses Gunn , and Alan Oppenheimer as the voices of both Falkor and Gmork ( as well as other characters ) . At the time of its release , it was the most expensive film produced outside the United States or the Soviet Union . The film was the first in The NeverEnding Story film series and later followed by two sequels .   Ende felt that this adaptation 's content deviated so far from the spirit of his book that he requested that production either be halted or the film 's title be changed ; when the producers did neither , he sued them and subsequently lost the case . Ende called the film a `` gigantic melodrama of kitsch , commerce , plush and plastic '' -LSB- Ein `` gigantisches Melodram aus Kitsch , Kommerz , Plüsch und Plastik '' -RSB- . The film only adapts the first half of the book , and consequently does not convey the message of the title as it was portrayed in the novel . The second half of the book would subsequently be used as the rough basis for the second film , The Next Chapter . The third film , Escape from Fantasia , features a completely original plot .

neg: List of teen films Teen film is a film genre targeted at teenagers and young adults in which the plot is based upon the special interests of teenagers and young adults , such as coming of age , first love , rebellion , conflict with parents , teen angst , and alienation . Some of these films are targeted at adults as well as teenagers . Teen films have been a trope of the cinema industry for decades since the 1950s . At this time , the film industry saw a greater market for teens with more disposable income and therefore more money to spend on leisure activities , largely going to films . Because of the boom in teen viewers , drive-in movie theaters were also very popular . However , even the silent era had teen films . Recently , online streaming services such as Netflix have created a resurgence in the `` tween '' and teenage-oriented film .


query: Al Capone was not prosecuted for tax evasion.

pos: Al Capone Alphonse Gabriel Capone ( -LSB- æl_kəˈpoʊn -RSB- January 17 , 1899 -- January 25 , 1947 ) , sometimes known by the nickname Scarface , was an American gangster who attained fame during the Prohibition era as the co-founder and boss of the Chicago Outfit . His seven-year reign as crime boss ended when he was 33 years old .   Capone was born in Brooklyn in New York City to Italian immigrants . He was considered a Five Points Gang member who became a bouncer in organized crime premises such as brothels . In his early twenties , he moved to Chicago and became bodyguard and trusted factotum for Johnny Torrio , head of a criminal syndicate that illegally supplied alcohol -- the forerunner of the Outfit -- and that was politically protected through the Unione Siciliana . A conflict with the North Side Gang was instrumental in Capone 's rise and fall . Torrio went into retirement after North Side gunmen almost killed him , handing control to Capone . Capone expanded the bootlegging business through increasingly violent means , but his mutually profitable relationships with mayor William Hale Thompson and the city 's police meant that Capone seemed safe from law enforcement .   Capone apparently reveled in attention , such as the cheers from spectators when he appeared at ball games . He made donations to various charities and was viewed by many to be a `` modern-day Robin Hood '' . However , the Saint Valentine 's Day Massacre of gang rivals , resulting in the killing of seven men in broad daylight , damaged Chicago 's image -- as well as Capone 's -- leading influential citizens to demand governmental action and newspapers to dub him `` Public Enemy No. 1 '' .   The federal authorities became intent on jailing Capone , and they prosecuted him for tax evasion in 1931 , a federal crime and a novel strategy during the era . During the highly publicized case , the judge admitted as evidence Capone 's admissions of his income and unpaid taxes during prior ( and ultimately abortive ) negotiations to pay the government any back taxes he owed . Capone was convicted and sentenced to 11 years in federal prison . After conviction , he replaced his old defense team with experts in tax law , and his grounds for appeal were strengthened by a Supreme Court ruling , but his appeal ultimately failed .   He was already showing signs of syphilitic dementia early in his sentence , and he became increasingly debilitated before being released after eight years . On January 25 , 1947 , Capone died of cardiac arrest after suffering a stroke .

neg: Harmful Tax Competition: An Emerging Global Issue Harmful Tax Competition : An Emerging Global Issue is a report issued by the Organisation for Economic Co-operation and Development 's Centre for Tax Policy and Administration .   In the report , the OECD groups countries into three categories : member country preferential regimes , tax havens , and non-member economies , and establishes criteria for identifying each . Tax havens are characterised by having only nominal or no taxes , impeding the free exchange of information on taxpayers with other governments through administrative practices or laws , non-transparency , and a lack of substantial activities . Harmful preferential regimes , whether in member or non-member countries , are identified by four main traits . Like tax havens , their legal or administrative systems hamper the exchange of information and create an absence of transparency , and have effectively low or no taxes . Finally , the regime may partially isolate itself from the taxpayers and bear little to none of the tax burden , a practice known as `` ring-fencing . ''

neg: Corporate crime In criminology , corporate crime refers to crimes committed either by a corporation ( i.e. , a business entity having a separate legal personality from the natural persons that manage its activities ) , or by individuals acting on behalf of a corporation or other business entity ( see vicarious liability and corporate liability ) . Some negative behaviours by corporations may not actually be criminal ; laws vary between jurisdictions . For example , some jurisdictions allow insider trading .   Corporate crime overlaps with :  white-collar crime , because the majority of individuals who may act as or represent the interests of the corporation are white-collar professionals ;  organized crime , because criminals may set up corporations either for the purposes of crime or as vehicles for laundering the proceeds of crime . The world 's gross criminal product has been estimated at 20 percent of world trade . ( de Brie 2000 ) ; and  state-corporate crime because , in many contexts , the opportunity to commit crime emerges from the relationship between the corporation and the state .

neg: National Credit Control John Bernard Ball ran as a National Credit Control candidate in the federal 1957 federal election in Canada in the riding of Regina City in Saskatchewan . He won 122 of the 40,813 votes cast ( 0.3 % of the popular vote ) .   Ball ran to promote `` National Credit Control '' , a `` universal monetary system '' that he developed which was similar to social credit .   `` National Credit Control '' would introduce a credit card system of currency , and nationalize the investment capital of the country . Government would be divorced from industry , and become the central accounting agency for the economy , controlling the master balance sheet of industry . In doing so , all industrial debt would be eliminated , and the government would be placed on a cash basis , without borrowing from its citizens .   The NCC system would guarantee industry against bankruptcy , and abolish unemployment insurance in favour of a full work schedule for all workers . Farmers would be guaranteed the same wages as urban management , and seasonal calamity on farms would be `` written off in the nation 's accounting system '' .   NCC would bypass local taxation and abolish taxes on land and buildings . NCC would also abolish taxes on industry , which would be forced to operate at the `` labour cost of investment '' without profits . Industrial profits would be transferred to the tax assessment . The only taxes in an NCC system would be a consumer sales tax on goods and services . Urban , rural and provincial governments would not raise their own taxes : they would be funded by grants from the federal government . Public works would be tendered to private industry , instead of being undertaken by the government .   Capital goods would be sold to industry on a `` lease-rental-depreciation '' plan of repayment to perpetuate employment . Profits arising from the rental of buildings would be abolished in the accounting system of private enterprise .

neg: Cheek v. United States Cheek v. United States , , was a United States Supreme Court case in which the Court reversed the conviction of John L. Cheek , a tax protester , for willful failure to file tax returns and tax evasion . The Court held that an actual good-faith belief that one is not violating the tax law , based on a misunderstanding caused by the complexity of the tax law , negates willfulness , even if that belief is irrational or unreasonable . The Court also ruled that an actual belief that the tax law is invalid or unconstitutional is not a good faith belief based on a misunderstanding caused by the complexity of the tax law , and is not a defense .

neg: Veterans' Land Board scandal The Veterans ' Land Board Scandal was a political scandal in Texas in that became public in 1954 .   The Texas Legislature enacted the Veterans ' Land Act in November 1946 . The measure called for issuing $ 25 million in bonds , the proceeds of which would be used by the state government to purchase land and resell it to veterans of World War II at 3 % interest on 40 year loans . In early 1951 another $ 75 million was appropriated by the state for this purpose . The only stipulations on the purchase was that the loan could not be for more than $ 7,500 and the tracts of land could not be less than 20 acres ( 80,000 m ² ) . A 5 % downpayment was required , and the land could not be resold for three years . The law allowed for `` block sales , '' whereby veterans could join together to buy the land . This was allowed because it would be difficult to buy 20 acres ( 80,000 m ² ) with only $ 7,500 .   The scandal was unveiled in November 1954 when reporter Roland Towery , then managing editor of the Cuero Record , published the results of his investigation of a tip that prominent Cuero-area businessmen were entertaining local Hispanic and African-American laborers , an unheard of thing in South Texas at this time . The businessmen were paying the laborers , who were veterans and mostly illiterate , to sign applications for the land grants and the businessmen would pocket the money . Many of the veterans who purchased land in block sales were not even aware that they had purchased land . In fact , many were led to believe that they were getting free land as part of a veteran entitlement program or else were receiving some type of veterans ' compensation from the state . When Towery asked Texas Veterans Land Board chairman ( and Texas General Land Office commissioner ) Bascom Giles about these irregularities , Giles denied involvement , attributing the irregularities to local land speculators . Struck by the fact that Giles had defended himself before even being accused of anything , Towrey ran with the story , accelerating an investigation begun the previous year by the state attorney general , John Ben Shepperd .   Fraud was soon discovered in nine south Texas counties , and numerous members of the General Land Office were charged with fraud and conspiracy to defraud veterans . Giles was imprisoned for his role in the scandal , and many others paid heavy fines for their crimes . Governor Allan Shivers and John Ben Sheppard , as ex officio members of the Veterans Land Board , were tainted by the scandal . Ralph Yarborough and his allies in the liberal wing of the Texas Democratic Party pointed to the scandal as an example of the kind of corruption that the conservative Shivercrats were willing to overlook .

neg: Nonacquiescence In law , nonacquiescence is the intentional failure by one branch of the government to comply with the decision of another to some degree . It tends to arise only in governments that feature a strong separation of powers , such as in the United States , and is much rarer in governments where such powers are partly or wholly fused . In the context of lawsuits , executive nonacquiescence in judicial decisions can lead to bizarre Kafkaesque situations where parties discover to their chagrin that their legal victory over the government is an empty one . Nonacquiescence can also possibly lead to a constitutional crisis , given certain critical situations and decisions .   In the United States , certain federal agencies are notorious for practicing nonacquiescence ( essentially , ignoring court decisions that go against them and refusing to accept their validity as binding precedent ) . The Social Security Administration and the Internal Revenue Service are particularly well known for such conduct . Although executive nonacquiescence has been heavily criticized by the federal courts , as well as the American Bar Association , the U.S. Congress has not yet been able to pass a bill formally prohibiting or punishing such behavior .   The U.S. Internal Revenue Service ( IRS ) uses the term nonacquiescence in its actions on decision to indicate that the IRS disagrees with a court ruling and will not follow its precedent nationwide . This does not necessarily mean that the IRS will refuse to follow the ruling of the court on that particular case ; rather it means that the IRS will not apply the ruling to other cases . In some cases of nonacquiesence , the IRS may follow the decision 's precedent within the jurisdiction of the case in question , but not apply it in other jurisdictions .

neg: Accounting scandals Accounting scandals are business scandals which arise from intentional manipulation of financial statements with the disclosure of financial misdeeds by trusted executives of corporations or governments . Such misdeeds typically involve complex methods for misusing or misdirecting funds , overstating revenues , understating expenses , overstating the value of corporate assets or underreporting the existence of liabilities . It involves an employee , account or corporation itself and is misleading to investor and shareholders .   This type of `` creative accounting '' can amount to fraud , and investigations are typically launched by government oversight agencies , such as the Securities and Exchange Commission ( SEC ) in the United States . Employees who commit accounting fraud at the request of their employers are subject to personal criminal prosecution .

neg: The Combined (Group) The Combined or Big Seven Group , was a criminal organization headed by organized crime figures on the East Coast of the United States during Prohibition serving as the predecessor to the alleged National Crime Syndicate of the 1930s . The organization consisted of seven Jewish , Italian , and Irish American gangs on the east coast .   Following the reform movements and police crackdown on street gangs and other criminals , the criminal underworld entered a `` slow period '' in the years during and after the First World War . While the older political bosses were able to get their former criminal associates work as bouncers and work in vice districts such as gambling dens and brothels , they began to disassociate themselves from their former criminal alliances .   Following the announcement of the Volstead Act in 1919 , many in the underworld readily entered into bootlegging as gang wars broke out in major cities across the country . As the struggle to gain dominance over the industry continued into the early 1920s , with shootouts and bombings commonplace , a group emerged to resolve the constant warfare which was costing everyone money . Originally intended to serve as a centralized office for the purposes of ordering bootleg liquor to be equally distributed , the group would also reduce costs among bootleggers for supplies and , without worrying about rival bootleggers , enable independent bootleggers to focus on protecting their shipments from freelance hijackers .   Although the concept of the organization differed between Arnold Rothstein and Johnny Torrio , both Charles `` Lucky '' Luciano and Meyer Lansky were major supporters by 1927 . Its original members included Enoch `` Nucky '' Johnson , Abner `` Longy '' Zwillman of New Jersey , Moe Dalitz of Cleveland , Waxey Gordon and Harry `` Nig '' Rosen of Philadelphia and Danny Walsh of Providence . Other members included the Bug and Meyer Mob as `` enforcers '' and the semi-retired Johnny Torrio who remained in an advisory capacity regarding organizational advice .   As the violence of the bootleg wars died down in the mid-Atlantic area , others requested membership including Dutch Schultz of Manhattan , Charles `` King '' Solomon of Boston . Al Capone also expressed interest in joining the organization ; however his gang war with the North Side Gang prevented him from doing so .   Despite the death of Rothstein that same year , and the subsequent pushing aside or deaths of several gang leaders , the remaining members of the Seven Group were successful in establishing its authority and served as the basis for the Atlantic City Conference in 1929 .   Category : Organized crime groups

neg: Rumsfeld v. Padilla Rumsfeld v. Padilla , , was a United States Supreme Court case , in which José Padilla , an American citizen , sought habeas corpus relief against Secretary of Defense Donald Rumsfeld , as a result of his detention by the military as an `` unlawful combatant . ''   On May 8 , 2002 , Padilla , a U.S. citizen , flew from Pakistan to Chicago 's O'Hare International Airport . As he left the plane , Padilla was apprehended by federal agents executing a material witness warrant issued by the United States District Court for the Southern District of New York in connection with its grand jury investigation into the September 11th attacks by terrorists . Initially Padilla was considered a `` material witness , '' without charges filed , and given very limited access to legal counsel . He was later classified as an `` enemy combatant , '' which , the Bush administration claimed as justification to imprison him indefinitely , and without legal recourse or access , as with non-citizen suspects in the war on terror .   Padilla 's attorney , Donna Newman , claiming to act as his next friend and on his behalf , filed a petition for habeas corpus in the United States District Court for the Southern District of New York . On December 4 , 2002 , the court denied the petition and held that the President of the United States , as Commander-in-Chief had the authority to designate as an `` enemy combatant '' an American citizen captured on American soil , and , through the Secretary of Defense , to detain him for the duration of armed conflict with al-Qaida .   The case was appealed to the United States Court of Appeals for the Second Circuit , which held that the President lacked the authority to order the military detentions of American citizens captured on American soil .   The case was petitioned to the United States Supreme Court . The principal issue before the Court was whether the Congressional Authorization for Use of Military Force post September 11 gave the president the powers to detain a United States citizen under military custody by classifying the detainee as an `` enemy combatant . '' Otherwise , the president would run afoul of the Non-Detention Act , which provides that `` No citizen shall be imprisoned or otherwise detained by the United States except pursuant to an Act of Congress .   The Court did not decide this issue . Instead , the Court held that the habeas corpus petition had been improperly filed . It ruled that because Padilla was being held in a brig ( military prison ) in South Carolina , the petition should have been filed in the United States District Court for the District of South Carolina and should have named the commander of the brig and not the Secretary of Defense ( because the brig commander was Padilla 's `` immediate custodian '' ) . The Court reversed the decision of the United States Court of Appeals for the Second Circuit and remanded the case for dismissal without prejudice - that is , it overruled the Court of Appeals decision and ordered the dismissal of the case , allowing Padilla to refile the petition . Thus the principal issue of the case had not been resolved .   Paul Clement , Principal Deputy Solicitor General at the time , gave oral argument for the United States ( Rumsfeld ) ; Jennifer Martinez , a law professor and human rights lawyer , gave oral argument on behalf of Padilla and Newman .

neg: FBI Ten Most Wanted Fugitives by year, 1958 In 1958 , the United States FBI , under Director J. Edgar Hoover , continued for a ninth year to maintain a public list of the people it regarded as the Ten Most Wanted Fugitives .   As 1958 opened , the FBI had gone for a full ten months through the end of the prior year without being able to add a single fugitive to the top Ten list . The reason for the paucity of new fugitives is that by March of the prior year , the list of Ten Fugitives had become entirely populated by the most difficult captures , all ten of whom still remained at large , up through the first three months of 1958 :   1950 # 4 ( eight years ) , Henry Randolph Mitchell , process was dismissed July 18 , 1958  1950 # 14 ( eight years ) , Frederick J. Tenuto , remained still at large  1952 # 36 ( six years ) , James Eddie Diggs , remained still at large  1954 # 78 ( four years ) , David Daniel Keegan , remained still at large  1955 # 83 ( three years ) , Flenoy Payne , arrested March 11 , 1958  1955 # 87 ( three years ) , Daniel William O'Connor , apprehended December 26 , 1958  1956 # 97 ( two years ) , Eugene Francis Newman , remained still at large  1956 # 98 ( two years ) , Carmine DiBiase , surrendered August 28 , 1958  1957 # 99 ( one year ) , Ben Golden McCollum , arrested March 7 , 1958  1957 # 102 ( one year ) , George Edward Cole , remained still at large   But that situation was soon to change , as the FBI began one of its most productive years ever in 1958 , in terms of removing long-timers from the top Ten list . In all , a full half of the list , five long-time Fugitives , were removed from the list during 1958 .   Also notable in 1958 , the longest wanted Fugitive , Henry Randolph Mitchell , # 4 from the original list of Ten published in 1950 , after eight years at large , became the first Top Tenner to ever be removed for reason other than capture or death . Mitchell became one of a series of longstanding top Ten Fugitives whose time on the list simply outlived their initial criteria for having been listed . In the case of Mitchell , his charges were finally dropped by a court in 1958 , and so the FBI also dropped him from the top Ten list with the justification that his `` process was dismissed . '' In many of the subsequent such removals , a top Ten Fugitive remained a fugitive from justice , yet was simply removed from the FBI top Ten list when the FBI determined that the original criteria were no longer being met for the top Ten listing .   With the removal of so many long-time top ten fugitives in 1958 , the FBI once again began a series of turnover of many new Fugitives , adding a full half dozen new names to the list by year end .

neg: Hidden tax A hidden tax is a tax that is not visible to the taxpayer . These taxes can raise prices of goods and lower salaries for workers . Hidden taxes , although hidden , can decrease the purchasing power of individuals significantly .   Many kinds of tax behave like hidden taxes :  Corporate income tax Because of this tax , shareholders and employees get less dividends and salary .  Tariffs or import taxes It lowers competition by raising the price of imports and products produced outside .  Sin taxes Taxes on alcohol and cigarettes are highly regressive .  Travel taxes  Utilities taxes According to a 1998 study , taxes take up 48 % of the price of gasoline .  Inflation tax It is a regressive hidden tax .  Financial repression A range of measures which governments can employ to reduce their debt , which are often accompanied by inflation .  Profits from government-owned corporations Especially when a government-owned corporation enjoys a legally protected monopoly and records excessive profits , such profits may be criticized as hidden taxation . Governments in some jurisdictions directly own utilities ( making such profits related to utility taxes ) and some monopolize the alcohol trade ( making such profits related to sin taxes ) .  Sales taxes such as turnover taxes

neg: Duquesne Spy Ring The Duquesne Spy Ring is the largest espionage case in United States history that ended in convictions . A total of 33 members of a German espionage network headed by Frederick `` Fritz '' Joubert Duquesne were convicted after a lengthy investigation by the Federal Bureau of Investigation ( FBI ) . Of those indicted , 19 pleaded guilty . The remaining 14 were brought to jury trial in Federal District Court , Brooklyn , New York , on September 3 , 1941 ; all were found guilty on December 13 , 1941 . On January 2 , 1942 , the group was sentenced to serve a total of over 300 years in prison .   The agents who formed the Duquesne Ring were placed in key jobs in the United States to get information that could be used in the event of war and to carry out acts of sabotage : one opened a restaurant and used his position to get information from his customers ; another worked on an airline so that he could report Allied ships that were crossing the Atlantic Ocean ; others worked as delivery people so they could deliver secret messages alongside mundane ones .   William G. Sebold , who had been blackmailed into becoming a spy for Germany , became a double agent and helped the FBI gather evidence . For nearly two years , the FBI ran a shortwave radio station in New York for the ring . They learned what information Germany was sending its spies in the United States and controlled what was sent to Germany . Sebold 's success as a counterespionage agent was demonstrated by the successful prosecution of the German agents .   One German spymaster later commented the ring 's roundup delivered `` the death blow '' to their espionage efforts in the United States . FBI director J. Edgar Hoover called his concerted FBI swoop on Duquesne 's ring the greatest spy roundup in U.S. history .   The 1945 film The House on 92nd Street was a thinly disguised version of the Duquesne Spy Ring saga of 1941 .

neg: California Code of Civil Procedure The California Code of Civil Procedure ( commonly abbreviated to Code Civ . Proc . in formal legal citations or just CCP in treatises and other less formal contexts ) was enacted by the California State Legislature in March 1872 as the general codification of the law of civil procedure in the U.S. state of California , along with the three other original California Codes . It contains most California statutes that govern the filing and litigation of lawsuits in the Superior Courts of California , as well as legal notices that must be given in a variety of circumstances . It also includes statutes of limitations that control the period of time during which a lawsuit must be commenced . It also contained some statutes governing the legal profession , but those were later relocated into the Business and Professions Code .   Originally , the CCP was the codification of the Practice Act of 1851 , as amended and revised . In turn , the Practice Act had been modeled after the New York Code of Civil Procedure of 1850 , which was largely drafted by the law reformer David Dudley Field II . Hence , California is considered to be a `` Field Code '' state .   The CCP also partially codified the law of evidence , but in 1965 , the evidentiary provisions were repealed and replaced by the new California Evidence Code , which unlike the CCP , was deliberately intended to displace and supersede the common law of evidence .   Like the 28 other California Codes , the CCP is frequently amended by the Legislature . Unlike most other states , California never followed the federal trend towards transferring authority over procedural law to the courts through statutes like the federal Rules Enabling Act . Instead , the California Rules of Court ( CRC ) cover only relatively minor matters such as the formatting of court papers and case management rules implementing the Trial Court Delay Reduction Act of 1986 .   Nearly all important procedural provisions ( i.e. , the ones that can make or break a case ) continue to exist in the form of CCP sections . As a result , whenever the Judicial Council of California identifies a major defect in California civil procedure , it can not fix it by promulgating a new court rule , but must instead lobby the Legislature and Governor to amend the CCP .   Today , the CCP is comprehensive only with regard to trial court procedure . As a result of a bill pushed through the Legislature at the suggestion of Chief Justice Phil S. Gibson in 1941 , appellate procedure in California is governed primarily by the CRC .   As a Field Code state , California continues to subscribe to the `` primary right '' or `` ultimate fact '' theory of pleading ( also known as `` fact pleading '' ) which has been traditionally followed by Field Code states . This means that California adheres to an arcane distinction between what constitutes pleading of a mere `` fact , '' versus an `` ultimate fact , '' versus a `` conclusion of law . '' Also , California is one of two states , along with Virginia , which uses the demurrer as the primary pre-answer attack on the complaint . Most states and the federal courts have switched to modern `` notice pleading '' and use the motion to dismiss for failure to state a cause of action instead of the demurrer .

neg: 1951 in organized crime Organized crime was particularly active in its heyday of the 1950s . The year 1951 saw a number of notable organized crime events , including the conviction of mobster Mickey Cohen for tax evasion .

neg: Mazzei v. Commissioner In Mazzei v. Commissioner , 61 T.C. 497 ( 1974 ) , the United States Tax Court ruled that a taxpayer could not consider $ 20,000 lost to a fraudulent counterfeiting scheme as a basis for a deduction under section 165 ( c ) ( 3 ) of the Internal Revenue Code ( `` Code '' ) .

neg: United States v. Snider United States v. Snider , 502 F. 2d 645 ( 1972 ) was a case before the United States Court of Appeals for the Fourth Circuit . It was a consolidation of two separate cases : the first was a conviction for violation of 26 U.S.C. § 7205 , which prohibits submitting fraudulent tax information to an employer . The second was a conviction for violation of 18 U.S.C. § 401 , which prohibits `` misbehavior ... as to obstruct the administration of justice . ''   On appeal , the Fourth Circuit held that the tax form was so clearly incorrect that it could not be considered an actual attempt to defraud the federal government . Thus the specific intent to violate this law was absent , and so no conviction would stand . As to the contempt charges , the court found that the appellants ' actions did not obstruct the administration of justice , and so they had not violated that statue either . The court specifically declined to address the appellants ' First Amendment arguments .

neg: Al Smith Alfred Emanuel `` Al '' Smith ( December 30 , 1873 -- October 4 , 1944 ) was an American statesman who was elected Governor of New York four times and was the Democratic U.S. presidential candidate in 1928 .   Smith was the foremost urban leader of the Efficiency Movement in the United States and was noted for achieving a wide range of reforms as governor in the 1920s . The son of an Irish-American mother and a Civil War veteran father , he was raised in the Lower East Side of Manhattan near the Brooklyn Bridge , where resided for his entire life . Like many other New York politicians of his era , he was also linked to the notorious Tammany Hall political machine that controlled New York City 's politics , although he remained personally untarnished by corruption . Smith was a strong opponent of Prohibition , which he did not think could be enforced , and viewed it as an over-extension of the government 's constitutional power . He was also the first Catholic nominee for President . His candidacy mobilized Catholic votes , especially from women , who had only recently received federal suffrage . It also brought out the anti-Catholic vote , which was especially strong among white conservative Democrats in the South , although Smith was still successful within the states of the traditional Deep South .   As a committed `` wet , '' or anti-Prohibition , candidate , Smith attracted not only drinkers but also voters angered by the corruption and lawlessness that developed alongside prohibition . Many Protestants feared his candidacy , including German Lutherans and Southern Baptists , believing that the Catholic Church and the Pope would dictate his policies . Most importantly , this was a time of national prosperity under a Republican White House . Smith lost in a landslide to Republican Herbert Hoover , who gained electoral support from six southern states . Four years later Smith sought the 1932 nomination but was defeated by Franklin D. Roosevelt , his former ally and successor as Governor of New York . Smith entered business in New York City and became an increasingly vocal opponent of Roosevelt 's New Deal , believing that its true agenda was to make the American people less `` self-reliant and independent . '' He ultimately went on to support Republican nominees Alf Landon in the 1936 presidential election and Wendell Willkie in the 1940 presidential election .

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: 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: 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 .