TLJ Daily E-Mail Alert No. 526, October 9, 2002.
October 9, 2002, 9:00 AM ET, Alert No. 526.
10/8. Yesterday's issue of the TLJ Daily E-Mail Alert (No. 525, October 7, 2002) included a story titled "House Votes to Delay Webcasting Rule for Six Months". The story stated that the House passed HR 5469, the Small Webcaster Amendments Act of 2002, by a voice vote. The story also incorrectly stated that the House passed the bill as introduced on September 26. In fact, the House passed a manager's amendment to the bill that is significantly different from the original version. The original bill simply provided for a six month extension of the effective date of the Librarian of Congress's webcasting rule. The bill as passed, among other things, establishes royalty rates for small webcasters.
10/8. The House approved a manager's amendment to HR 5469, the Small Webcaster Amendments Act of 2002, by a voice vote, on October 7.
Rep. James Sensenbrenner (R-WI), the Chairman of the House Judiciary Committee, spoke in the House during the debate on the bill. He is also the sponsor of the bill. The version of the bill that passed the house was his "manager's amendment".
Rep. Sensenbrenner explained the developments that led up to his manager's amendment. He stated that "the 1995 Digital Performance Right and Sound Recording Act that created a performance right in sound recordings for digital transmissions did not specifically address the issue of webcasting or Internet radio broadcasts. As a result, the 1998 Digital Millennium Copyright Act contains provisions that authorize eligible webcasters to accept a compulsory license, thereby enabling them to operate over the Internet without negotiating licenses in the marketplace. A compulsory license essential allows an individual or entity to use copyrighted works like music and movies at an industry negotiated or government mandated rate."
Rep. Sensenbrenner said that "Because webcasters and members of the recording industry could not agree to a rate, a statutorily authorized arbitration panel, called a CARP, was convened at the U.S. Copyright Office to determine what the rate would be. The arbitrators issued a decision on February 20, 2002. The copyright holders in the recording industry thought that the rate was too low, and the webcasters thought that the rate was too high."
He continued that "the Librarian of Congress, based upon a recommendation by the Register of Copyrights, decided on June 8 to reject the suggestions of the webcasting CARP. On June 20, he issued a final decision which lowered the rate further. Some webcasters believe that the rate is still excessive. The copyright holders maintain that this lower rate is even less reflective of a fair market standard. That decision is now on appeal" to the U.S. Court of Appeals (DCCir).
The Librarian also released a summary stating that he "accepted the recommendation of the Register of Copyrights and rejected the rates and terms recommended by a Copyright Arbitration Royalty Panel (CARP) ... The most significant difference between the CARP's determination and the Librarian's decision is that the Librarian has abandoned the CARP's two tiered rate structure of 0.14¢ per performance for ``Internet only´´ transmissions and 0.07¢ for each retransmission of a performance in an AM/FM radio broadcast, and has decided that the rate of 0.07¢ will apply to both types of transmission."
Rep. Sensenbrenner also stated that "Although a resolution to this dispute is legally in play, implementation of the decision by the Librarian takes effect on October 20 and is retroactive to 1998. Unless Congress acts, some webcasters will shut down. This explains the point of H.R. 5469 as originally drafted: to suspend the implementation of the Librarian's decision for 6 months, effective October 20. This delay would ensure that all parties would receive all of the judicial process to which they are entitled under the law before the rate took effect."
He also explained his legislative strategy: "I am happy to report that introduction of this bill placed a burr under the saddle of both the copyright holders and the small webcasters to conclude negotiations on these matters that began last summer. Since last week, the parties have negotiated around the clock. They have now arrived at a deal that sets new rates and payment terms that will obviate the need for further legal and administrative intervention. The manager's amendment simply codifies the terms of that deal." Rep. Sensenbrenner's statement is at Congressional Record, October 7, 2002, pages H7046-7.
Rep. Howard Berman (D-CA), the ranking Democrat on the House Courts, Internet and Intellectual Property Subcommittee, spoke in favor of the manager's amendment. He explained that "The terms of the deal are somewhat complicated, but the basic provisions are this. Small webcasters pay webcasting royalties that equal 8 percent of their gross revenues for the years 1998 through 2002, or a statutory minimum, whichever is greater. In 2003 and 2004, small webcasters will pay the greater of 10 percent of their gross revenues under $250,000 and 12 percent of their gross revenues over $250,000, or 7 percent of expenses."
Rep. Berman added that "The criteria for eligibility as a small webcaster are reasonable and allow such webcasters to grow and yet still obtain the royalty discount provided by the legislation. A webcaster will be eligible for the discounted royalty rate for the past 4 years if it had less than $1 million in gross revenues over those four years. A webcaster will be eligible in the year 2003 if it has gross revenues under $500,000 for that calendar year and in 2004 if it has gross revenues under $1.25 million." His statement is at Congressional Record, October 7, 2002, page H7047.
He concluded that "this legislation provides small webcasters with much better terms than the webcasting rates set by the Librarian of Congress. As such, it addresses the concerns that the Librarian's rate might drive many small webcasters out of business."
The manager's amendment also provides for the direct payment to artists of royalties for digital performance of sound recordings. It also requires the Register of Copyrights and the Comptroller General to prepare a report for the Congress on small webcasters by June 1, 2004.
Rep. John Conyers (D-MI), the ranking Democrat on the Judiciary Committee, and Rep. Karen McCarthy (D-MO), also spoke in favor of the bill. It then passed by a voice vote.
10/3. The Senate passed the conference report on HR 2215, the 21st Century Department of Justice Appropriation Authorization Act, by unanimous consent on Thursday, October 3. The House passed the conference report on September 26, by a vote of 400-4. See, Roll Call No. 422. The bill does far more than authorize the Department of Justice (DOJ). It is also the vehicle for passage of numerous tech related items.
The bill contains numerous substantive provisions. It requires the DOJ to annually report certain information to the Congress regarding use of the Carnivore e-mail surveillance system. It changes the procedure for serving certain search warrants upon ISPs. It modifies the process for extending H1B visas for high tech workers. It amends the Copyright Act to facilitate distance learning (TEACH Act). It amends the Patent Act regarding inter partes reexamination, and other matters. It also it includes the Madrid Protocol Implementation Act.
The bill had been delayed in the Senate for one week by disputes over procedure. Sen. Patrick Leahy (D-VT) stated in the Senate on October 1 that "there is a Republican hold" on the bill. Sen. Jon Kyl (R-AZ) also spoke in the Senate on October 1. He stated that "It is not that this is a bad bill." Rather, he raises two points. First, he said it is a matter of priorities. He said that the Senate should not devote time to this bill when it had yet to pass a bill creating a new Department of Homeland Security, a resolution authorizing the use of force against Iraq, and a Department of Defense appropriations and authorization bill. Second, he said that conference reports are supposed to iron out differences between two versions of a bill, and not serve as a vehicle for passage of items not addressed in the original bills.
On October 3 the Senate voted on a cloture motion to cut off debate on the bill. Once it became apparent during the vote that the motion would pass, almost all Senators switched their votes to support for the motion. It passed by a vote of 93-5. See, Roll Call No. 229.
10/8. Kenneth Dam, Deputy Secretary of the Treasury, gave a speech titled "Current WTO Induced Issues in U.S. Taxation of International Business" at a Washington DC luncheon. He said the American international tax rules no longer serve the national interest, and cited as an example the problems created for American businesses by the World Trade Organization's (WTO) recent rulings that both the Foreign Sales Corporation (FSC) and Extraterritorial Income Exclusion (ETI) tax regimes are illegal.
He offered a gloomy short term outlook for American exporters. He said that "The chances of going back to a FSC look alike law are nil." Moreover, he said that "it will not be possible to replicate for each and every American company the tax relief they obtained under FSC or ETI. Nor can we assure each and every American company that it will receive any tax relief at all from the tax legislation now being considered in Congress."
He said that instead "We need to focus on making the U.S. economy -- and that means U.S. enterprises as a whole -- better off as a result of the legislative changes." However, he did not say what such a future tax regime should be, or when it might be enacted.
The WTO has held that both of the FSC and ETI tax regimes constitute illegal trade subsidies. On August 30 the WTO released a Decision of the Arbitrator [46 pages in PDF] that authorizes the EU to impose $4 Billion in countermeasures, or retaliatory tariffs. On September 13 the European Union published a document [14 pages in PDF] that lists thousands of product category numbers that identify products that may be subject to retaliatory tariffs. It includes many tech products. Moreover, tech companies that export software and equipment have been leading beneficiaries of the FSC and ETI tax regimes.
Dam (at right) stated that "The sad truth is that our international tax rules no longer serve our national interest. In this age of globalization, international transactions generate a large and growing share of our national income. Yet changes to the international provisions of the U.S. corporate tax code in recent decades have ignored this trend, and have oftentimes more impaired than improved American companies' ability to compete abroad. More often, changes to the tax code have focused on increasing tax revenues rather than assuring the competitiveness of U.S. business operations, and thus, assuring the health of our economy."
Dam said that the WTO rulings "say that any attempt to replicate the benefits of FSC or ETI is legally doomed. To make such an attempt would simply lead to fruitless WTO litigation and could well bring on a trade war with the European Union, which would almost certainly insist on retaliating against U.S. exports." He also reiterated that "President Bush decided several months ago that the United States would comply with the WTO ruling".
Dam said that "we need to revisit the U.S. tax rules for foreign earned income. These rules have not kept pace with the rules of our major trading partners." He added that "with today's global economy, the bottom line is clear. If we want U.S. businesses, and thus the U.S. economy, to be competitive in international transactions, then we have to reconsider our international tax rules."
10/7. The Securities and Exchange Commission (SEC) filed a civil complaint in U.S. District Court (NDIll) against Terry Kirch alleging insider trading.
The complaint states that Kirch was the CEO of a private software company that belonged to an executive roundtable. The executives met with the understanding that information exchanged was confidential. At one conference the CEO of another member, ShowCase Corporation, stated that his company would not meet analysts' projections for the second quarter. Kirch then sold shares of ShowCase, thereby avoiding a loss of about $45,688. The complaint alleges violations of § 10(b) of the Exchange Act and § 17(a) of the Securities Act.
The SEC seeks an injunction, disgorgement, interest, and a civil penalty. See, SEC release.
10/8. The Federal Communications Commission (FCC) published a notice in the Federal Register regarding whether it should revise, clarify or adopt any additional rules in order to more effectively carry out Congress's directives in the Telephone Consumer Protection Act of 1991 (TCPA). The notice states that "New technologies have emerged that allow telemarketers to better target potential customers and make it more cost effective to market using telephones and facsimile machines. These new telemarketing techniques have also increased public concern about the effect on consumer privacy. Therefore, we seek comment on whether to revise or clarify our rules governing unwanted telephone solicitations and the use of automatic dialing systems, prerecorded or artificial voice messages, and telephone facsimile machines." It adds that "Such calls may also be disruptive to the increasing number of individuals who now work from home by tying up telephone lines or disconnecting telecommuters from the Internet." Comments are due November 22, 2002. Reply comments are due December 9, 2002. See, Federal Register, October 8, 2002, Vol. 67, No. 195, at Pages 62667 - 62681.
10/8. The Senate Judiciary Committee held over consideration of S 2541, the Identity Theft Penalty Enhancement Act of 2002, sponsored Sen. Dianne Feinstein (D-CA). It had been on the agenda for the Committee's October 8 business meeting. All bills on the agenda were held over. This was likely the Committee's last business meeting to the 107th Congress.
10/7. Rep. Chris Cox (R-CA) introduced HJRes 116, a joint resolution to recognize the rights of consumers to use copyright protected works. It was referred to the House Judiciary Committee and the House Commerce Committee.
10/7. Sen. Bill Nelson (D-FL) introduced S 3064, the Health Records Confidentiality Act of 2002. It was referred to the Senate Health, Education, Labor, and Pensions Committee. Sen. Nelson stated that "Under my legislation, pharmacies, insurance companies and other health entities would be prohibited from using private, personally identifiable health information to provide marketing services to any entity without providing notice to the consumer about its disclosure practices and obtaining the consumer's express written consent. The legislation makes an exception for treatment communications unless the covered entity receives direct or indirect remuneration from a third party for making the communication. The free flow of information is important when sought by the consumer, but treatment communications tarnished by the marketing dollars of third parties create an inherent conflict of interest by encouraging patients, who don't know their pharmacist has been paid, to purchase high cost alternative drugs that are not necessarily more effective than those prescribed by their doctor." See, Cong. Record, October 7, 2002, at S10046.
10/8. The Supreme Court heard oral argument in FCC v. Nextwave, Case No. 01-653, and Arctic Slope Corp. v. Nextwave, Case No. 01-657.
10/4. The U.S. District Court (WDWash) sentenced Vasily Gorshkov to serve 36 months in prison following convictions 20 counts of conspiracy, various computer crimes, and fraud. The U.S. Attorneys Office (WDWash) stated that he "was one of two men from Chelyabinsk, Russia, who were persuaded to travel to the United States as part of an FBI undercover operation. The operation arose out of a nationwide FBI investigation into Russian computer intrusions that were directed at Internet Service Providers, e-commerce sites, and online banks in the United States. The hackers used their unauthorized access to the victims' computers to steal credit card information and other personal financial information, and then often tried to extort money from the victims with threats to expose the sensitive data to the public or damage the victims' computers. The hackers also defrauded PayPal through a scheme in which stolen credit cards were used to generate cash and to pay for computer parts purchased from vendors in the United States." See, USAO release and CCIPS release.
The Supreme Court will hear oral argument in Eldred v. Ashcroft, Case No. 01-618.
Day one of a two day symposium titled "The Rule of Law in the Information Age: Reconciling Private Rights and Public Interest" hosted by the Catholic University of America School of Law. See, schedule. Location: CUA, Walter Slowinski Court Room.
10:00 AM. The House Commerce Committee's Subcommittee on Commerce, Trade, and Consumer Protection will hold a hearing titled "Telecommunications and Trade Promotion Authority: Meaningful Market Access Goals for Telecommunications Services in International Trade Agreements". The scheduled witnesses include Leonard Waverman (London Business School), Larry Darby (Darby Associates), Scott Harris (Harris Wiltshire & Grannis), Gregory Sidak (American Enterprise Institute), and Florizelle Liser (Asst. USTR for Industry and Telecommunications). Web cast. See, notice. Location: Room 2322, Rayburn Building.
10:00 AM. The Senate Commerce Committee's Subcommittee on Technology, Terrorism, and Government Information will hold a hearing on new laws implemented by the Administration in the fight against terrorism. Location: Room 226, Dirksen Building.
10:00 AM. The U.S. Court of Appeals (FedCir) will hear oral argument in Northrop Grumman v. Intel, No. 02-1024. Location: Courtroom 402, 717 Madison Place, NW.
Day two of a three day public workshop hosted by the FTC to "explore how certain state regulations and private business practices may be having significantly anticompetitive effects on e-commerce". See, FTC release. Location: FTC, 600 Pennsylvania Ave., NW.
TIME? The Federal Accounting Standards Advisory Board (FASAB) will meet to "obtain information from interested individuals, organizations, and groups about potential future projects". For more information, contact Charles Jackson at 202 512-7352. See, notice in Federal Register.
Deadline to submit comments to the FCC regarding SBC's Section 271 application with the FCC to provide in region interLATA service in the state of California. This is WC Docket No. 02-306. See, FCC notice [PDF].
9:00 AM. The House Judiciary Committee's Subcommittee on the Constitution will hold an oversight hearing titled "A Judiciary Diminished is Justice Denied: the Constitution, the Senate, and the Vacancy Crisis in the Federal Judiciary". Web cast. Location: Room 2141, Rayburn Building.
9:30 AM. The FCC will hold a meeting. The agenda includes four items. First, the FCC will consider a NPRM concerning the reform of the International Settlements Policy, its international simple resale and benchmarks policy, and the issue of foreign mobile termination rates. (IB Docket No. 96-261). Second, the FCC will consider a First Report and Order regarding digital operation by terrestrial radio broadcasters. (MM Docket No. 99-325). Third, the FCC will a Forefeiture Order concerning compliance with the shared transport condition of the SBC Ameritech merger order. Finally, the FCC's Enforcement Bureau will report on recent enforcement activities. Location: FCC, 445 12th Street, SW, Room TW-C05 (Commission Meeting Room).
10:00 AM. The House Science Committee will hold a hearing titled "Conducting Research During the War on Terrorism: Balancing Openness and Security." The scheduled witnesses include John Marburger (Director of the White House Office of Science and Technology Policy), Ronald Atlas (American Society of Microbiologists), M.R.C. Greenwood (UC Santa Cruz), and Sheila Widnall (MIT). See, notice. Press contacts: Heidi Tringe or Jeff Donald at 202 225-4275. Location: Room 2318, Rayburn Building.
12:00 PM. The Cato Institute will host a book forum. Jagdish Bhagwati (Columbia University) will discuss his book, Free Trade Today, and a collection which he edited, Going Alone: The Case for Relaxed Reciprocity in Freeing Trade. Robert Litan (Brookings) will comment. Webcast. Lunch will follow the program. See, notice. Location: Cato, 1000 Massachusetts Ave., NW.
3:00 PM. The House Judiciary Committee's Subcommittee on Commercial and Administrative Law will meet to mark up HR 5429, the Satellite Services Act of 2002. Webcast. Location: Room 2141, Rayburn Building.
Day two of a two day symposium titled "The Rule of Law in the Information Age: Reconciling Private Rights and Public Interest" hosted by the Catholic University of America School of Law. See, schedule. Location: CUA, Walter Slowinski Court Room.
Day three of a three day public workshop hosted by the FTC to "explore how certain state regulations and private business practices may be having significantly anticompetitive effects on e-commerce". See, FTC release. Location: FTC, 600 Pennsylvania Ave., NW.
Day one of a two day Annual Update Conference on Export Controls and Policy hosted by the Department of Commerce's Bureau of Industry and Security (BIS). See, agenda. Location: to be announced.
Deadline to submit comments to the FCC regarding BellSouth's Section 271 application with the FCC to provide in region interLATA service in the states of Florida and Tennessee. This is WC Docket No. 02-307. See, FCC notice [PDF].
Day two of a two day Annual Update Conference on Export Controls and Policy hosted by the Department of Commerce's Bureau of Industry and Security (BIS). See, agenda. Location: to be announced.
Deadline to submit comments to the FCC in response to it Public Notice [7 pages in PDF] regarding relief for the Auction No. 35 winners. The FCC asks for public comments regarding two possible scenarios for providing relief to the winning bidders in the January 2001 re-auction of spectrum previously auctioned to NextWave: full refund and option to dismiss all pending applications, and selective opt out for pending applications. See also, notice in Federal Register.
Columbus Day. The FCC will be closed. The National Press Club will be closed.
9:00 AM - 12:00 NOON. The U.S. Patent and Trademark Office's (USPTO) Technology Center 2800 will hold a Semiconductor Customer Partnership Meeting to discuss the quality and timeliness of the examination process. (2800 pertains to semiconductors, electrical and optical systems and components.) RSVP to Tom Thomas at tom.thomas @uspto.gov or 703 308-2772. See, USPTO notice. Location: Crystal Park 1, Suite 819, 2011 Crystal Drive, Arlington, Virginia.
Director of the USPTO) will give an address titled "Reaffirming Intellectual Property Rights in an Information Age". See, notice. Location: Heritage Foundation, 214 Massachusetts Ave., NE.
Day one of a two day conference of the Association Internationale pour la Protection de la Propriété Intellectuelle (AIPPI) titled "How to be Successful with Patent and Trademark Litigation: Europe and the Far East". The agenda includes a business meeting (1:00 - 1:30 PM), a CLE seminar (1:30 - 5:00 PM), and a reception (5:00 - 6:30 PM). Location: Faculty Conference Room, Burns Building, 5th Floor, GWU Law School, 716 20th Street, NW.
Deadline to submit comments to the FCC in response to Qwest Communications' Section 271 application to provide in region interLATA service in the states of Colorado, Idaho, Iowa, Montana, Nebraska, North Dakota, Utah, Washington and Wyoming. This is WC Docket No. 02-314. See, FCC release [PDF].


text:
1. Whether an appeal to this Court from a judgment of a state court in a proceeding under a state "declaratory judgments" law, presents a "case or controversy" within the jurisdiction of this Court depends not upon the name or the form, but upon the nature and substance, of the proceeding and the effect of the judgment upon the rights asserted by the appellant. P. 288 U. S. 260.
the complainant, and about to be enforced by defendant state officers, was invalid under the Federal Constitution, which, in substance, differed from the ordinary injunction suit only in the absence of a prayer for an injunction and of an allegation of irreparable injury -- Held that a judgment upholding the tax and affirming dismissal of the bill on the merits was reviewable by this Court. Pp. 288 U. S. 260-264.
3. While the ordinary course of judicial procedure results in a judgment requiring an award of process or execution to carry it into effect, such relief is not an indispensable adjunct to the exercise of the judicial function. P. 288 U. S. 263.
4. The Constitution does not require that the case or controversy should be presented by traditional forms of procedure, invoking only traditional remedies; the judiciary clause defined and limited judicial power, not the particular method by which that power might be invoked. P. 288 U. S. 264.
5. When the judicial power is invoked to review judgments of state courts, the ultimate constitutional purpose is protection of rights arising under the Constitution and laws of the United States; changes by the States in the form or method by which federal rights are brought to final adjudication in their courts do not preclude review by this Court so long as the case retains the essentials of an adversary proceeding, involving a real, not a hypothetical, controversy which is finally determined by the judgment below. P. 288 U. S. 264.
6. As the prayer for relief by injunction is not a necessary prerequisite to the exercise of judicial power, allegations of threatened irreparable injury, which are material only if an injunction is asked, may likewise be dispensed with if, in other respects, the controversy is real and substantial. P. 288 U. S. 264.
(1) That, upon being unloaded and stored, the gasoline ceases to be a subject of interstate commerce, and loses its immunity as such from state taxation. P. 288 U. S. 265.
of interstate commerce too indirectly and remotely to transgress constitutional limitations. P. 288 U. S. 267.
8. The power to tax property -- the sum of all the rights and powers incident to ownership -- necessarily includes the power to tax its constituent parts. As the gasoline in storage could be taxed by the State as property notwithstanding its prospective use as an instrument of interstate commerce, the State can likewise tax the successive exercise of two of the powers incident to it ownership, storage and withdrawal from storage, both completed before interstate commerce begins. P. 288 U. S. 268.
9. The constitutional power to levy taxes doe not depend upon the enjoyment by the taxpayer of any special benefit from the use of the funds raised by taxation. P. 288 U. S. 268.
10. The allegations of the bill showing a heavier state tax burden upon railroads than upon common carriers by motor bus fall short of alleging a discrimination forbidden by the commerce clause or by the Fourteenth Amendment. P. 288 U. S. 268.
APPEAL from the affirmance of a decree dismissing a bill challenging a Tennessee excise tax.
Appellant brought suit in the Chancery Court of Davidson County, Tennessee, under the Uniform Declaratory Judgments Act of that state, * c. 29, Tennessee Public Acts, 1923, to secure a judicial declaration that a state excise tax levied on the storage of gasoline, c. 5, Tennessee Public Acts, 1923, as amended by c. 67, Tennessee Public Acts, 1925, is, as applied to appellant, invalid under the commerce clause and the Fourteenth Amendment of the Federal Constitution. A decree for appellees was affirmed by the Supreme Court of the State, and the case comes here on appeal under § 237(a) of the Judicial Code.
After the jurisdictional statement required by Rule 12 was submitted, this Court, in ordering the cause set down for argument, invited the attention of counsel to the question "whether a case or controversy is presented in view of the nature of the proceedings in the state court." This preliminary question, which has been elaborately briefed and argued, must first be considered, for the judicial power with which this Court is invested by Art. 3, § 1 of the Constitution, extends by Art. 3, § 2, only to "cases" and "controversies"; if no "case" or "controversy" is presented for decision, we are without power to review the decree of the court below. Muskrat v. United States, 219 U. S. 346.
In determining whether this litigation presents a case within the appellate jurisdiction of this Court, we are concerned not with form, but with substance. See Fidelity National Bank v. Swope, 274 U. S. 123; compare Gasoline Products Co. v. Champlin Refining Co., 283 U. S. 494, 283 U. S. 498. Hence, we look not to the label which the legislature has attached to the procedure followed in the state courts, or to the description of the judgment which is brought here for review, in popular parlance, as "declaratory," but to the nature of the proceeding which the statute authorizes, and the effect of the judgment rendered upon the rights which the appellant asserts.
"no action or proceeding shall be open to objection on the ground that a declaratory judgment or decree is prayed for. The declaration may be either affirmative or negative in form and effect, and such declaration shall have the force and effect of a final judgment or decree."
construction or validity arising under the . . . statute . . . and obtain a declaration of rights . . . thereunder."
"when declaratory relief is sought, all persons shall be made parties who have or claim any interest which would be affected by the declaration, and no declaration shall prejudice the rights of persons not parties to the proceeding."
joining as defendants the appellees, the Attorney General and the state officials charged with the duty of collecting the gasoline privilege tax imposed by the Tennessee statute. The complaint alleged that appellant is engaged in purchasing gasoline outside the state, which it stores within the state pending its use within and without the state in the conduct of appellant's business as an interstate rail carrier; that appellees assert that the statute taxes the privilege of storing gasoline within the state and is applicable to appellant; that they have demanded payment of the tax in a specified amount and have determined to enforce their demand and that, under the circumstances alleged, the statute, as applied to appellant, is invalid under the commerce clause and the Fourteenth Amendment. The relief prayed was that the taxing act be declared unconstitutional as applied to appellant. The Chancery Court sustained the appellees' demurrer to the sufficiency in law of the allegations relied on to establish the unconstitutionality of the tax. Its final decree dismissing the bill on the merits has been affirmed by the highest court of the state.
That the issues thus raised and judicially determined would constitute a case or controversy if raised and decided in a suit brought by the taxpayer to enjoin collection of the tax cannot be questioned. See Risty v. Chicago, R.I. & P. Ry. Co., 270 U. S. 378; compare Terrace v. Thompson, 263 U. S. 197; Pierce v. Society of Sisters, 268 U. S. 510; Euclid v. Ambler Realty Co., 272 U. S. 365. The proceeding terminating in the decree below, unlike that in South Spring Hill Gold Mining Co. v. Amador Medean Gold Mining Co., 145 U. S. 300; Muskrat v. United States, 219 U. S. 346, was between adverse parties seeking a determination of their legal rights upon the facts alleged in the bill and admitted by the demurrer. Unlike Fairchild v. Hughes, 258 U. S. 126; Texas v. Interstate Commerce Commission, 258 U. S. 158; Massachusetts v.
or alleging that irreparable injury will result from the collection of the tax.
"Naturalization proceedings, Tutun v. United States, 270 U. S. 568; suits to determine a matrimonial or other status; suits for instructions to a trustee or for the construction of a will; Traphagen v. Levy, 45 N.J.Eq. 448, 18 Atl. 222; bills of interpleader so far as the stakeholder is concerned, Wakeman v. Kingsland, 46 N.J.Eq. 113, 18 Atl. 680; bills to quiet title where the plaintiff rests his claim on adverse possession, Sharon v. Tucker, 144 U. S. 533, are familiar examples of judicial proceedings which result in an adjudication of the rights of litigants, although execution is not necessary to carry the judgment into effect, in the sense that damages are required to be paid or acts to be performed by the parties."
See also Old Colony Trust Co. v. Commissioner, supra, 279 U. S. 725; La Abra Silver Mining Co. v. United States, 175 U. S. 423.
within the appellate jurisdiction of this Court. Accordingly, we must consider the constitutional questions raised by the appeal.
"The tax imposed by this Act shall apply to persons, firms or corporations, dealers or distributors storing any of the products mentioned in this Act and distributing the same or allowing the same to be withdrawn from storage whether such withdrawal be for sale or other use. . . ."
the use of the gasoline in appellant's business as an interstate carrier, and is thus an unconstitutional burden on interstate commerce.
The gasoline, upon being unloaded and stored, ceased to be a subject of transportation in interstate commerce, and lost its immunity as such from state taxation. General Oil Co. v. Crain, 209 U. S. 211; Bacon v. Illinois, 227 U. S. 504; Susquehanna Coal Co. v. South Amboy, 228 U. S. 665, 228 U. S. 669; Hart Refineries v. Harmon, 278 U. S. 499; Greg Dyeing Co. v. Query, 286 U. S. 472. The fact that the oil was, in the ordinary course of appellant's business, later withdrawn from storage for use, some within and some without the state, part of it thus becoming again the subject of interstate transportation, did not affect the power of the state to tax it all before that transportation commenced. Neither the appellant, the shippers, nor the carrier, at the time of the shipment of the gasoline from points of origin, arranged a destination for any part of the oil other than the appellant's storage tanks in Tennessee. Although, in the usual course of business, a variable and undefined part of it, when segregated for that purpose, would again be transported across state boundaries, appellant was free to distribute the oil either within or without the state for use in its business or for any other purpose. As nothing in the transaction before the withdrawal from storage in Tennessee can be said to have given any ascertainable part of the gasoline a destination to points beyond the state, the case is distinguishable from Carson Petroleum Co. v. Vial, 279 U. S. 95, and Texas & New Orleans R. Co. v. Sabine Tram Co., 227 U. S. 111. The oil in storage was not a subject of interstate commerce, and so was a part of the common mass of goods within the state, subject to local taxation. General Oil Co. v. Crain, supra; Susquehanna Coal Co. v. South Amboy, supra; Bacon v. Illinois, supra; compare Atlantic Coast Line R. Co. v. Standard Oil Co., 275 U. S. 257.
We cannot say that the tax is a forbidden burden on interstate commerce because appellant uses the gasoline, subsequent to the incidence of the tax, as an instrument of interstate commerce. Taxes said to burden interstate commerce directly when levied upon or measured by the operation of interstate commerce or gross receipts derived from it are beyond the state taxing power, East Ohio Gas Co. v. Tax Commission, 283 U. S. 465, 283 U. S. 470; Sprout v. South Bend, 277 U. S. 163, 277 U. S. 170, 277 U. S. 171; Crew Levick Co. v. Pennsylvania, 245 U. S. 292, 245 U. S. 297, and a tax levied upon the use of gasoline in generating motive power for a ferry boat used exclusively in interstate commerce has been held to be so direct and immediate a burden on the commerce itself as to be invalid. Helson v. Kentucky, 279 U. S. 245.
tax property, the sum of all the rights and powers incident to ownership, necessarily includes the power to tax its constituent elements. See Bromley v. McCaughn, 280 U. S. 124, 280 U. S. 136-138. Hence, there can be no valid objection to the taxation of the exercise of any right or power incident to appellant's ownership of the gasoline which falls short of a tax directly imposed on its use in interstate commerce, deemed forbidden in Nelson v. Kentucky, supra. Here, the tax is imposed on the successive exercise of two of those powers, the storage and withdrawal from storage of the gasoline. Both powers are completely exercised before use of the gasoline in interstate commerce begins. The tax imposed upon their exercise is therefore not one imposed on the use of the gasoline as an instrument of commerce, and the burden of it is too indirect and remote from the function of interstate commerce itself to transgress constitutional limitations. See Eastern Air Transport v. Tax Commission, 285 U. S. 147.
Appellant objects that the tax violates the Fourteenth Amendment in that it is levied as a charge for the use of the highways, which appellant does not use. But the levy is a tax, not a toll or charge for use of the highways, see Carley & Hamilton v. Snook, 281 U. S. 66, and the constitutional power to levy taxes does not depend upon the enjoyment by the taxpayer of any special benefit from the use of the funds raised by taxation. Carley & Hamilton v. Snook, supra; St. Louis & Southwestern Ry. Co. v. Nattin, 277 U. S. 157, 277 U. S. 159. The allegations of the bill showing that a heavier burden of taxation is imposed upon railroads than upon common carriers by motor bus, examined in the light of the applicable statutes of the State, fall short of alleging a discrimination forbidden by either the commerce clause or the Fourteenth Amendment.

matches:
§ 237
Art. 3
§ 1
Art. 3
§ 2
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.
v.


text:
Carolyn E. Sims v. JPMC Specialty Mortgage, LLC, and JPMorgan Chase Bank, N.A.
David Lamar Johnson v. Jefferson S. Dunn et al.
Rhonda Hosford and Latosha Hosford, as co-administratrixes of the Estate of Nevaeh Johnson, deceased v. BRK Brands, Inc.
J.W.J. III v. Alabama Department of Human Resources ex rel. T.R.
J.W.W. III v. Alabama Department of Human Resources ex rel. T.R.
J.D. v. M.B. and V.B.

matches: v. v. v. v. v. v.


In the latest memorandum order from SB Liquidation Trust v. Preferred Bank (In re Syntax-Brillian Corp.), Case No. 08-11407 (BLS), Adv. No. 10-51389 (BLS) (Bankr. D. Del.), an adversary proceeding that has already spawned three opinions (including one from the Third Circuit), Chief Judge Shannon denied the defendant-bank’s (“Defendant”) motion to dismiss the complaint (as amended, the “Complaint”). The Complaint, predicated on the fraudulent transfer provisions of 11 U.S.C. § 548 and Delaware’s own fraudulent transfer provision in 6 Del. C. § 1304, contained sufficient “badges of fraud” for the Court to draw the “reasonable inference [that] the Debtors incurred the subject obligations (the “Obligations”) with the actual intent to delay, hinder, or defraud” within the meaning of either statute.
In varying degrees, the Court touches upon the “collapsing doctrine”, the good faith exception under 11 U.S.C. § 548(c), and the imputation of the Debtors’ officers, directors, and shareholders’ fraudulent intent to the Debtors. It is notable that, with respect to the last point, several of the subject officers, directors, and shareholders were also officers, directors, and/or shareholders of Taiwan Kolin Co., Ltd. (“Kolin”, the overlapping individuals referred to as the “Kolin Faction”), a company with whom the Debtors orchestrated their purportedly fraudulent scheme.
The instant memorandum order does not delve into the facts in explicit detail, as they have been detailed in three prior opinions: (i) SB Liquidation Trust v. Preferred Bank (In re Syntax-Brillian Corp.), Case No. 08-11407 (BLS), 2011 WL 3101809 (Bankr. D. Del. July 25, 2011) (“Bankruptcy Opinion I”); (ii) SB Liquidation Trust v. Preferred Bank (In re Syntax-Brillian Corp.), Case No. 08-11407 (BLS), 2013 WL 153831 (Bankr. D. Del. Jan. 15, 2013) (“Bankruptcy Opinion II”); and (iii) SB Liquidation Trust v. Preferred Bank (In re Syntax-Brillian Corp.), 573 F. App’x 154 (3d Cir. 2014) (the “Third Circuit Opinion”, and together with Bankruptcy Opinions I and II, the “Prior Opinions”). As such, a bit of context from those earlier cases is helpful for understanding the latest one; the following facts are taken from the Third Circuit Opinion.
Syntax Groups Corporation (“Syntax”) was a California corporation that distributed electronic products to United States consumers. Several Syntax officers and directors were also officers, directors, and/or shareholders of Kolin – aka the Kolin Faction. In 2004, Syntax entered into a manufacturing agreement with Kolin, which provided that Syntax would import HD TVs manufactured by Kolin. The Plaintiff-Trust (“Plaintiff”) avers that this agreement was intended to enhance Kolin’s financing options and artificially inflate its sales revenue, thereby improving its creditworthiness; moreover, Plaintiff alleges that Syntax simultaneously entered into incentive agreements with Kolin, which allowed Kolin to systematically over-charge Syntax, while periodically providing Syntax with price protection’ rebates to lessen the impact on Syntax’s financial statements.
Syntax and Defendant commenced a business relationship in November 2004, when they entered into a $3.75 million loan agreement, which was guaranteed by members of the Kolin Faction. Defendant also provided letters of credit and “trust receipt” loans to Syntax, which Syntax used to acquire inventory from Kolin. Plaintiff contends that, over time, as Kolin continued to overcharge Syntax, the proceeds of Syntax’s sales were insufficient to repay the debt owed to Defendant. Syntax’s debt to Defendant thus grew, and, as a result, the loan agreement between Syntax and Defendant was amended to increase the principal loan and credit maximums several times.
Syntax and Brillian Corporation (“Brillian”) merged in November of 2005. Pursuant to this merger, Syntax became a wholly owned subsidiary of Brillian, and Brillian changed its name to Syntax-Brillian Corporation (“Debtor”, or together with its affiliated debtors, the “Debtors”). Plaintiff maintains that the Kolin Faction devised this merger in order to raise additional funds for Kolin by expanding Syntax’s access to U.S. markets.
Ultimately, the Debtor filed for relief under Chapter 11 of the Bankruptcy Code in July 2008. The instant adversary suit was filed in July 2010, by which Plaintiff contended that, by providing financing to Syntax and the Debtor, Defendant enabled the Kolin Faction’s fraud and delayed the Debtor’s ultimate demise, thus allowing the Kolin Faction to divert millions of dollars away from the Debtor’s creditors. In its original complaint, Plaintiff asserted four causes of action against Defendant, including ones for actual and constructive fraud under 11 U.S.C. §§ 548(a)(1)(A), (B) and 544(b), and 6 Del. C. §§ 1304(a)(1), (2) and 1305. Defendant moved to dismiss.
In Bankruptcy Opinion I, Chief Judge Shannon dismissed the complaint, finding that Plaintiff did not allege sufficient facts to show that Defendant actually or constructively knew of the ongoing fraud. The Court found that such failure was fatal because Plaintiff’s fraudulent transfer claims hinged on the “collapsing doctrine” – an equitable tool whereby a court can collapse multiple transactions and consider the overall financial consequences of the transactions, but which also requires a showing of the transferee’s knowledge of the fraudulent scheme. Plaintiff sought reconsideration of Bankruptcy Opinion I based on newly discovered evidence, but the Court denied the motion for the reasons promulgated in Bankruptcy Opinion II – primarily that Plaintiff failed to show that the new evidence (which stemmed from a concurrently filed United States Securities and Exchange Commission complaint) would have changed the Court’s disposition.
Plaintiff appealed both Bankruptcy Opinions directly to the Third Circuit, which affirmed in part and vacated in part Bankruptcy Opinion I, and affirmed Bankruptcy Opinion II. As detailed in the Third Circuit Opinion, the court concluded that the relevant statutes only require Plaintiff to allege the intent of the Debtors – i.e., Plaintiff did not have to aver knowledge of the Debtor’s fraudulent intent on the part of Defendant. On remand, the Third Circuit tasked the Bankruptcy Court with determining whether Plaintiff sufficiently alleged actual fraud under the heightened pleading standard of Rule 9(b) of the Federal Rules of Civil Procedure (“FRCP”).
Following the Third Circuit Opinion, Plaintiff filed the Complaint, which asserts three counts against Defendant: (i) avoidance of the Kolin Secured Line Obligations, the Note 204615 Obligations, the December 2006 Line 202359 Obligation, and the September 2007 Line 202359 Obligations (collectively, the “Obligations”), on the basis that they were incurred with the actual intent to delay, hinder, or defraud under 11 U.S.C. §§ 548(a)(1)(A) and 544(b), and applicable state law; (ii) avoidance of the Kolin Secured Line Principal Transfer and the Line 202359 Payoff Transfer (collectively, the “Transfers”); and (iii) recovery of the Transfers under 11 U.S.C. 550.
Kolin Secured Line: alleged to have been used by the Debtor to borrow money from Defendant and funnel the money to Kolin through Loan 204159 and/or Line 192882341 which were secured by a series of bank accounts that Kolin maintained at Defendant. These obligations total $38,800,000, and interest and principal repayments on that line of credit amounted to $29,106,962.42.
Note 204615: Syntax and the Debtor allegedly funneled $4 million to Kolin as part of the Kolin Faction’s scheme. These obligations total $4 million plus the interest payments of $274,444.40.
Line 202359: The Debtor allegedly used this line of credit to transfer to Kolin $31 million in December 2006; Plaintiff asserts that the Debtor purported to justify this transfer as payment on invoices issued by Kolin to SBC for phony “tooling” expenses and fictitious sales of television sets. Plaintiff alleges that the Debtor again used Line 202359 in September 2007 to transfer to Kolin an additional $15 million. These transfers were also purportedly justified by fraudulent payables by the Debtor to Kolin. Plaintiff asserts that both the obligations under Line 202359 as well as interest payments on the line totaling over $3.5 million should be set aside.
Defendant sought to dismiss the Complaint under FRCP 12(b)(6), pointing to the lack of direct evidence of fraud or the presence of any badges of fraud. Moreover, Defendant argues that the Obligations could not be fraudulent conveyances because they could not, in and of themselves, cause damage to the Debtors’ creditors, as they were payments towards fully secured obligations. Defendant also asserts that it gave value in good faith within the meaning of 11 U.S.C. § 548(c).
In response, Plaintiff again sought to use the “collapsing doctrine”, and collapse the Obligations into one transaction so that the Court could consider the outgoing transfers to Kolin. Plaintiff further alleged that the Debtors knew to a substantial certainty that incurring the Obligations would have the consequence of hindering, delaying, or defrauding its creditors, and that the Kolin Faction’s knowledge of said harm should be imputed to the Debtors because of the members of the Kolin Faction serving as directors and officers of the Debtors. This is so because, inter alia, the Kolin Faction had the power to cause the Debtors to enter into the Obligations, generate fake “credit memos” that purported to represent various credits Kolin gave the Debtors, and significantly benefit from the Debtors’ under-cost selling.
The Court began by disposing of certain arguments proffered by the parties in support of their respective frameworks. As an initial matter, the Court found that Plaintiff’s use of the “collapsing doctrine” was foreclosed by Bankruptcy Opinion I as a result of another doctrine – the law of the case. That doctrine prohibits a plaintiff from re-litigating the same issue in the same case. The Court stated that the Third Circuit, because it agreed with Plaintiff’s argument that fraudulent transfer claims only require evidence of the Debtors’ intent, did not consider or disturb the Court’s conclusion that the Collapsing Doctrine could not apply.
As to Defendant’s section 548(c) “good faith” defense, the Court declined to consider it on the basis that it is an affirmative defense. As such, Plaintiff does not have to allege that Defendant lacked good faith; rather, Defendant must plead and establish facts to prove the defense, but only after Plaintiff meets its evidentiary burden of proving a prima facie case. Thus, it was inappropriate to consider section 548(c) at the motion to dismiss stage.
With respect to 11 U.S.C. § 548(a)(1)(A) and 6 Del. C. § 1304(a)(1), the Court noted the actual intent requirement in both statutes required a showing of at least one of the three requisite states of mind – intent to hinder, intent to delay, or intent to defraud. He then again referred to his Fedders opinion to state that the requisite intent may be demonstrated circumstantially with “badges of fraud”. As provided in the District of Delaware’s In re Hechinger Inv. Co. of Del, Inc., 327 B.R. 537 (D. Del. 2005) opinion, the Court enumerated a non-exclusive list of “badges”: (1) the relationship between the debtor and the transferee; (2) consideration for conveyance; (3) insolvency or indebtedness of the debtors; (4) how much of the debtor’s estate was transferred; (5) reservation of benefits, control or dominion by the debtor; and (6) secrecy or concealment of the transaction. The Court noted that the “badges” analysis is not a “check-the-box” inquiry and provides only a basic rubric, requiring courts to examine the totality of the circumstances to determine whether fraudulent intent exists.
Applied here, the Court could “reasonably infer based on the relative positions of the Kolin Faction members within the Debtors’ organization that they had the power to cause the Debtors to incur the Obligations”, and as a result, would impute the intent of those individuals to the Debtors. The Court found that the Obligations were incurred while the Debtors not only had negative income and gross margins, but also will the Kolin Faction was in the midst of generating fake credit memos and sales. The Court also noted Seventh Circuit’s “Natural Consequences” standard, in which the “Debtors are presumed to intend the natural consequences of their acts”, and the natural consequence of incurring the Obligations would, at a minimum, delay or hinder distributions to the creditor body. Combined with the badge of fraud that the Debtors were insolvent at the time the Obligations were incurred, the Court found both the bankruptcy and Delaware statutes satisfied for purposed of defeating a motion to dismiss.
Note: for a comparison on the “Natural Consequences” standard, see the blog’s Lyondell post here for the Southern District of New York’s discussion.
Given that Count II (avoidance of the Transfers) is predicated on the avoidance of the Obligations in Count I, the Court found that if Plaintiff was successful as to Count I, then by operation of law, any security interests held by Defendant are retroactively nullified; conversely, if the Court found the Obligations were not fraudulently incurred, then their repayment does not harm creditors. As such, Count II could not be dismissed while Count I survived. For similar reasons, the MTD as to Count III (recovery of the transfers) was also denied.
Like the three prior opinions that this case has spawned, the instant memorandum order provides sound guidance for attorneys handling fraudulent transfer actions. It offers good examples of the allegations and level of detail necessary for an actual fraud claim to survive a motion to dismiss (here, one “badge of fraud” to go with the totality of circumstances at the time). This order is also useful for its discussion of the law of the case doctrine, the collapsing doctrine, the timing of good faith/548(c) at the motion to dismiss stage, and the imputation of officers/directors’ intent to a debtor entity. To the last point, and as noted above, it is worth the reader’s time to compare the conclusions reached here regarding fraudulent intent with those in the Southern District of New York’s Lyondell progeny of cases, posts about which are available here and here.


text:
Items where Subject is "500 Natural Sciences and Mathematics > 07 Life Sciences > 04 Microbiology > 04 Fungi"
Agbaje, Lateef and Julius Kola, Oloke and Prapulla, S. G. (2007) Purification and Partial Characterization of Intracellular Fructosyltransferase from a Novel Strain of Aureobasidium pullulans. Turkish Journal of Biology, 31. pp. 147-154.
Akhilender Naidu, K. and Akhilesh, Tewari. and Joshi, H. V. and Suryanarayana, Viswanath and Ramesh, H. P. and Venkat Rao, S. (1993) Evaluation of nutritional quality and food safety of seaweeds of India. Journal of Food Safety, 13 (2). 77-90, 23 ref..
Akmal, Pasha and Ramaswamy, K. (2002) Copper (II) complexes of benzimidazole fungicides and their fungicidal activity. Pesticide Research Journal, 14 (1). pp. 188-190.
Akshatha, Venugopalan and Giridhar, P. (2012) Mycoflora associated with seeds of Bixa orellana L. African Journal of Microbiology Research, 6 (9). pp. 2091-2094.
Ananda, Danagoudar and Chandrashekhar, G. Joshi and Sunil Kumar, R. and Anu Appaiah, K. A. (2017) Molecular profiling and antioxidant as well as anti-bacterial potential of polyphenol producing endophytic fungus-Aspergillus austroafricanus CGJ-B3. Mycology, 8 (1). pp. 28-38.
Anbarasu, K. (2013) Characterization of Aspergillus Carbonarius Mutant in Relation to Carotenoid Production and its Application. PhD thesis, University of Mysore.
Anu Appaiah, K. A. and Karanth, N. G. K. (1995) Production of extracellular lipase by the hexachlorocyclohexane utilizing Pseudomonas strain Ptm+. Letters in Applied Microbiology, 21 (1). pp. 65-67.
Balu, V. (1955) Some edible fungi. Indian Food packer, 9 (10). pp. 8-11.
Basappa, S. C. and Shankar Murti, A. and Murthy, V. S. and Parpia, H. A. B. (1972) Distribution of aflatoxin in the various fractions separated from groundnut meal. Indian Journal of Technology, 10 (10). 395-396, 4 ref..
Chidananda, C. (2008) Studies on Microbial Production of Lipoxygenase Inhibitor. PhD thesis, University of Mysore.
Chidananda, C. and Mohan Kumar, C. and Sattur, A. P. (2008) Strain improvement of Aspergillus niger for the enhanced production of asperenone. Indian Journal of Microbiology, 48. pp. 274-278.
Chowdary, G. V. and Prapulla, S. G. (2003) Synthesis of ethyl isovalerate using Rhizomucor miehei lipase: optimization. Applied Biochemistry and Microbiology, 39 (3). pp. 278-83.
Dharmaraj, B. Wankhede and Vijayalakshmi, K. R. and Madhava Rao, R. and Raghavendra, Rao (1981) Isolation, purification, and some of the properties of hemi-cellulase from fusarium sp. Carbohydrate Research, 96 (2). pp. 249-257.
Divakar, S. (2003) Lipase catalysed regioselective esterification of protocatechuic aldehyde. Indian Journal of Chemistry, 42B (5). pp. 1119-1122.
Dubey, A. K. and Suresh, C. and Umesh Kumar, S. and Karanth, N. G. (1998) An enzyme linked immuno-sorbent assay for the estimation of fungal biomass during solid state fermentation. Applied Microbiology and Biotechnology, 50 (3). pp. 299-302.
Ganesan, V. and Venkateswaran, G. (2014) Production and Enhancement of Omega-3 Fatty Acid from Mortierella alpina CFR-GV15: Its Food and Therapeutic Application. BioMed Research International. pp. 1-9.
Gunashree, B. S. and Venkateswaran, G. (2010) Enhanced phytase production through interspecific protoplast fusion of Aspergillus niger CFR 335 and Aspergillus ficuum SGA 01 auxotrophic mutants. Enzyme and Microbial Technology, 46. pp. 562-567.
Gunashree, B. S. and Venkateswaran, G. (2015) Extracellular phytase from Aspergillus niger CFR 335: purification and characterization. Journal of Food Science and Technology, 52 (7). pp. 4558-4564.
Gunashree, B. S. and Venkateswaran, G. (2014) Phytase Production by Aspergillus niger CFR 335 and Aspergillus ficuum SGA 01 through Submerged and Solid-State Fermentation. The Scientific World Journal. pp. 1-6.
Gunashree, B. S. and Venkateswaran, G. (2009) Screening of asporogenic mutants of phytase-producing Aspergillus niger CFR 335 strain. Microbial Ecology in Health and Disease, 21. pp. 57-63.
Harsh Pal, Bais and Ravishankar, G. A. (2003) Synergistic effect of auxins and polyamines in hairy roots of Cichorium intybus L. during growth, coumarin production and morphogenesis. Acta Physiologiae Plantarum, 25 (2). pp. 193-208.
Jaleel, S. A. and Narayana, K. and Sreekantiah, K. R. and Ramanathan, P. K. (1980) Use of fungal pectic enzyme in the production of tamarind concentrate. Indian Food Packer, 34 (5). 12-13, 4 ref..
Joseph, R. and Shanthamma, M. S. and Rehana, F. and Krishna, Nand. (1974) Induced mutations in Serratia marcescens by near UV-light in presence of psoralen. Experientia, 30. pp. 360-361.
Joseph, R. and Sreekantiah, K. R. and Johar, D. S. (1963) Studies on pectolytic enzyme production by fungi. Part. V. Use of pectolytic enzyme preparation in the extraction and clarification of grape juice. Food Science, 12. pp. 369-373.
Karanth, N. G. K. (1992) Abatement of Pesticide Residues through Biodegradation. Environment and Degradation. pp. 243-252.
Krishnaswamy, M. A. and Nagaraja Rao, K. S. and Sreekantiah, K. R. and Mannar, M. C. (1976) Production of fungal rennet substitute for cheese making. Journal of Food Science and Technology, India, 13 (4). pp. 187-191.
Krishnaveni, R. and Vandana, Rathod and Thakur, M. S. and Neelgund, Y. F. (2009) Transformation of L-Tyrosine to L-Dopa by a Novel Fungus, Acremonium rutilum , Under Submerged Fermentation. Current Microbiology , 58 (2). pp. 122-128.
Kumar, P. K. R. and Lonsane, B. K. (1991) Supercritical fluid extraction of dry mouldy bran for the purification of gibberellic acid from the concomitant products produced during solid state fermentation. The Chemical Engineering Journal, 46. pp. 853-858.
Kunhi, A. A. M. and Rao, M .R. R. (1995) The utility of a fungal ribonuclease for reducing the nucleic acid content of permeabilized yeast cells. Food Biotechnology, 9 (1/2). 13-28, 27 ref..
Kurutahalli, S. Vishwanatha and Appu Rao, A. G. and Sridevi Annapurna, Singh (2010) Production and characterization of a milk-clotting enzyme from Aspergillus oryzae MTCC 5341. Applied Microbiology and Biotechnology, 85. p. 1849.
Lateef, A. and Oloke, J. K. and Prapulla, S. G. (2007) The effect of ultrasonication on the release of fructosyltransferase from Aureobasidium pullulans CFR 77. Enzyme and Microbial Technology, 40. pp. 1067-1070.
Laul, M. S. and Bhale Rao, S. D. and Mulmuley, G. V. (1980) Studies on the control of sour rot in Nagpur oranges (Citrus reticulata Blanco). Journal of Food Science and Technology , 17 (6). pp. 278-280.
Lava, M.B. and Deepa, S. and Shetty, P.H. and Anu Appaiah, K. A. (2009) Colonization of toxigenic fungi on coffee - from flowering to processing. Journal of Food Science and Technology, 46 (4). pp. 339-342.
Lekha, P. K. and Lonsane, B. K. (1994) Comparative titres, location and properties of tannin acyl hydrolase produced by Aspergillus niger PKL 104 in solid-state, liquid surface and submerged fermentations. Process Biochemistry, 29 (6). 497-503, 34 ref..
Lincy, S. V. (2008) Molecular Approaches to the Study of Trichothecene Production in Fusarium Species. PhD thesis, University of Mysore.
Lulla, B. S. and Johar, D. S. (1953) Penicilium notatum as a source of fungal pectinase. Current Science, 22. pp. 70-80.
Lulla, B. S. and Johar, D. S. and Subrahmanyan, V. (1955) Development of amylase under submerged cultivation of Aspergillus oryzae. Journal of Scientific and Industrial Research, 14C. pp. 113-116.
Majumder, S. K. and Raghunathan, A. N. and Rangaswamy, J. R. (1973) Control of microflora on moist grain. Annals de Technologie and Agricole, 22. pp. 483-492.
Mamatha, S. S. and Muthukumar, S. P. and Venkateswaran, G. (2012) Safety evaluation of Mucor rouxii CFR-G15 biomass containing ω-6 fatty acids in rats. Regulatory Toxicology and Pharmacology, 62 (1). pp. 183-190.
Mamatha, S. S. and Prakash, M. Halami and Venkateswaran, G. (2010) Identification and characterization of the n-6 fatty acid-producing Mucor rouxii native isolate CFR-G15. European Journal of Lipid Science and Technology, 112. pp. 380-389.
Mamatha, S. S. and Venkateswaran, G. (2010) Differential temperature effect on the production of enhanced gamma linolenic acid in Mucor rouxii CFR-G15. Indian Journal of Microbiology, 50 (Suppl ). S52-S56.
Manjunath, P. and Raghavendra Rao, M. R. (1979) Comparative studies on glucoamylases from three fungal sources. Journal of Biosciences, 1 (4). pp. 409-425.
Manonmani, H. K. and Sreekantiah, K. R. (1989) Citric acid production by a selected isolate of Aspergillus niger in defined media. Journal of Microbial Biotechnology, 4 (2). pp. 75-79.
Manonmani, H. K. and Sreekantiah, K. R. (1984) Pigment production by a strain of Aspergillus sp. Journal of Food Science and Technology, 21 (4). 195-197, 10 ref..
Manonmani, H. K. and Sreekantiah, K. R. (1987) Saccharification of sugar-cane bagasse with enzymes from Aspergillus ustus and Trichoderma viride. Enzyme and Microbial Technology, 9 (8). 484-488, 25 ref..
Mohan, A. Dhale (2007) Physiology of Monascus Purpureus in relation to Metabolite Production and Application as Functional Food. PhD thesis, University of Mysore.
Mohan, A. Dhale and Mohan Kumari, H. P. and Umesh Kumar, S. and Vijayalakshmi, G. (2010) Production of Monascus Purpureus Pigments; Influenced by Amidase and Acid Protease Activity. Journal of Food Biochemistry.
Mohan Kumari, H. P. (2009) Monascus purpureus in relation to statin and sterol production and mutational analysis. PhD thesis, University of Mysore.
Mohan Kumari, H. P. and Mohan, A. Dhale (2012) Glucose released by hydrolytic activity of amylase influences the pigment synthesis in Penicillium sp NIOM-02. Journal of Basic Microbiology, 52. pp. 1-5.
Moleyar, V. and Narasimham, P. (1982) Comparative antifungal activity of camphor, Bavistin and Dicloran. Journal of Food Science and Technology, 19. pp. 209-211.
Moleyar, V. and Narasimham, P. (1987) Detoxification of essential oil components (citral and menthol) by Aspergillus niger and Rhizopus stolonifer. Journal of the Science of Food and Agriculture, 39 (3). 239-246, 18 ref..
Naganagouda, K. and Salimath, P. V. and Mulimani, V. H. (2009) Purification and Characterization of Endo-β-1,4 Mannanase from Aspergillus niger gr for Application in Food Processing Industry. Journal of Microbiology and Biotechnology, 19 (10). pp. 1184-1190.
Nagaraja Rao, K. S. and Krishna, Nand. and Srikanta, S. and Krishnaswamy, M. A. and Sreenivasa Murthy, V. (1979) Changes during manufacture and ripening of Cheddar cheese prepared with fungal rennet substitute of Rhizopus oligosporus. Nahrung, 23 (6). 621-626, 16 ref..
Nagaraja Rao, K. S. and Sreekantiah, K. R. and Ramachandra Rao, T. N. (1971) Post-harvest infection of coconut kernel by Botryodiplodia theobromae and a note on the hydrolytic enzymes secreted by the fungus. Indian Phytopathology, 24. pp. 815-819.
Nakkeeran, E. and Gowthaman, M. K. and Umesh Kumar, S. and Subramanian, R. (2012) Techno-economic analysis of processes for Aspergillus carbonarius polygalacturonase production. Journal of Bioscience and Bioengineering, 113 (5). pp. 634-640.
Nand, K. and Murthy, V. S. (1985) A simple method for removal of impurities from the crude enzyme preparation of Rhizopus oligosporus. Journal of Food Science and Technology, 22 (2). 139-141, 8 ref..
Nandakumar, M. P. and Thakur, M. S. and Raghavarao, K. S. M. S. and Ghildyal, N. P. (1999) Studies on catabolite repression in solid state fermentation for biosynthesis of fungal amylases. Letters in Applied Microbiology, 29. pp. 380-384.
Nazhat ul, Ainn. and Renu, Agrawal (2003) Studies on solubilization and stabilization of alpha pinene hydroxylase from Aspergillus niger for verbenol production. Journal of Food Science and Technology, 40 (1). pp. 63-66.
Nidheesh, T. and Anil Kumar, P. K. and Elakkiyaselvi, V. and Maheswari, K. and Suresh, P. V. (2014) Statistical optimization of solid state fermentation conditions for the enhanced production of thermoactive chitinases by mesophilic soil fungi using response surface methodology and their application in the reclamation of shrimp processing by-products. Annals of Microbiology, 64. pp. 671-681.
Nisha, A. (2009) Biotechnological Studies for the Production of Arachidonic Acid from Mortierella Alpina. PhD thesis, University of Mysore.
Nisha, A. and Udaya Sankar, K. and Venkateswaran, G. (2012) Supercritical CO2 extraction of Mortierella alpina single cell oil: Comparison with organic solvent extraction. Food Chemistry, 133 . pp. 220-226.
Nisha, A. and Venkateswaran, G. (2010) Effect of Culture Variables on Mycelial Arachidonic acid Production by Mortierella alpina. Food Bioprocess Technology.
Prapulla, S. G. and Karanth, N. G. and Engel, K. H. and Tressl, R. (1992) Production of 6-pentyl-alpha-pyrone by Trichoderma viride. Flavour and Fragrance Journal, 7 (4). 231-234, 13 ref..
Prema, Viswanath and Kavitha, S. and Farhana, Ayesha and Appaiah, K. M. (2007) A survey of ochratoxin A in wheat and barley in India. Journal of Food Safety, 27 (2). 111-123 ; 22 ref..
Pushpa, S. Murthy and Sano, M. (2018) Aspergillus Oryzae strain with improved conidiation after light stimulation. Japan Agricultural Research Quarterly, 52 (1). pp. 23-28.
Rajanikanth, B. and Seshadri, R. (1989) A facile synthesis of nojirimycin. Tetrahedron Letters, 30 (6). pp. 755-758.
Rajarathnam, S. and Shashirekha, M. N. and Zakia, Bano. (2001) Biodegradation of gossypol by the white oyster mushroom, Pleurotus florida, during culturing on rice straw growth substrate, supplemented with cottonseed powder. World Journal of Microbiology and Biotechnology, 17 (3). pp. 221-227.
Rajarathnam, S. and Wankhede, D. B. and Patwardhan, M. V. (1979) Some chemical and biochemical changes in straw constituents during growth of P. flabellatus (Berk and Br.) Sacc. European Journal of Applied Microbiology and Biotechnology, 8 (1-2). pp. 125-134.
Rajarathnam, S. and Wankhede, D.B. and Zakia, Bano. (1987) Degradation of rice straw by Pleurotus flabellatus. Journal of Chemical Technology and Biotechnology, 37. pp. 203-214.
Ramachandran, N. and Sreekantiah, K. R. and Murthy, V. S. (1979) Influence of media composition on the production of alpha-amylase and amyloglucosidase by a strain of Aspergillus niger. Starch/Starke, 31 (4). 134-138, 18 ref..
Ramaswamy, K. and John, E. G. (2008) In Vitro Activity of Decalepis Hamiltoni (Wight and Arn.) Root Extracts against Seed-Borne Fungi. Pestlcide Research Journal, 20 (2). pp. 171-174.
Ramaswamy, K. and Vijayarangan, N. and Krishnaiah, H. E. (2009) Insecticidal Effect of Beauveria Bassiana and Paecilomyces fumosoroseus alone and in Combination with Diatomaceous Earth Against Rice Weevil (Sitophilus oryzae) and Red Flour Beetle (Tribolium castaneum). Journal of Pure and Applied Microbiology, 3 (2). pp. 637-642.
Ranga Rao, A. and Raghunath Reddy, R. L. and Baskaran, V. and Sarada, R. and Ravishankar, G. A. (2010) Characterization of Microalgal Carotenoids by Mass Spectrometry and Their Bioavailability and Antioxidant Properties Elucidated in Rat Model. Journal of Agricultural and Food Chemistry, 58 (15). pp. 8553-8559.
Rao, K. S. N. and Sreekantiah, K. R. (1976) Studies on the protease of Botryodiplodia theobromae Pat. Journal of Food Science and Technology, India, 13 (2). 99-100, 9 ref..
Ravi Kumar, Kadeppagari (2004) Characterisation of A Maltogenic Alpha Amylase of Aspergillus Niger and Studies on The Enzyme Overproducing Mutant. PhD thesis, University of Mysore.
Renu, Agrawal and Deepika Vimala, S. (2000) Conversion of nerol to dihydrocarvylacetate by Mucor species. Indian Journal of Microbiology, 40 (1). pp. 49-52.
Renu, Agrawal and Richard, Joseph. and Gurudutt, K. N. (1996) Biotransformation of Alpha-pinene to flavour volatiles by Aspergillus niger. Indian Journal of Microbiology, 36 (2). pp. 121-122.
Renu, Agrawal and Joseph, R. (2000) Optimization of conditions for the biotransformation of alpha pinene to verbenone by a Penicillium sp. Journal of Food Science and Technology, 37 (4). 430-432, 8 ref..
Sandhya, Xavier and Lonsane, B. K. (1994) Factors Influencing Fungal Degradation of Total Soluble Carbohydrates in Sugarcane-Pressmud under Solid- State Fermentation. Process Biochemistry, 29. pp. 295-301.
Sanjay, K. R. (2009) Characterization of Aspergillus carbonarius mutant in relation to xanthin production, toxicity studies and fermentation conditions for pigment production. PhD thesis, University of Mysore.
Sarathi Reddy, O. V. and Basappa, S. C. (1993) Selection and characterization of Endomycopsis fibuligera strains for one-step fermentation of starch to ethanol. Starch/Staerke, 45 (5). 187-194, 30 ref..
Sekhar Rao, K. C. and Appu Rao, A. G. and Sattur, A. P. (2004) A Spectroscopic Study of the Interaction of Nigerloxin, a Fungal Metabolite, with Serum Albumin. Lipids, 39 (2). pp. 173-177.
Sekhar Rao, K. C. and Divakar, S. and Appu Rao, A. G. and Karanth, N. G. (2002) A lipoxygenase inhibitor from Aspergillus niger. Applied Microbiology and Biotechnology, 58. pp. 539-542.
Sekhar Rao, K. C. and Karanth, N. G. and Sattur, A. P. (2005) Production of nigerloxin, an enzyme inhibitor and a free radical scavenger, by Aspergillus niger using solid state fermentation. Process Biochemistry, 40. pp. 2517-2522.
Sekharam, K. S. and Narasimham, P. and Amla, B. L. (1978) Determination of optimum dose and anion-cation ratio of the nutrient medium for the growth of Morchella Sp. in submerged culture. Journal of Food Science and Technology, 15 (2). pp. 78-81.
Shamala, T. R. and Sreekantiah, K. R. (1986) Production of cellulases and D-xylanase by some selected fungal isolates. Enzyme and Microbial Technology, 8 (3). pp. 178-182.
Shamala, T. R. and Sreekantiah, K. R. (1987) Successive cultivation of selected cellulolytic fungi on rice straw and wheat bran for economic production of cellulases and D-xylanase. Enzyme and Microbial Technology, 9 (2). pp. 97-101.
Shankaranand, V. S. and Ramesh, M. V. and Lonsane, B. K. (1992) Idiosyncrasies of solid-state fermentation systems in the biosynthesis of metabolites by some bacterial and fungal cultures. Process Biochemistry, 27 (1). 33-36, 22 ref..
Shashidhar, M. G. and Giridhar, P. and Udaya Sankar, K. and Manohar, B. (2013) Bioactive principles from Cordyceps sinensis: A potent food supplement – A review. Journal of Functional Foods, 5 (3). pp. 1013-1030.
Shashirekha, M. N. and Rajarathnam, S. (2007) Bioconversion and biotransformation of coir pith for economic production of Pleurotus florida: chemical and biochemical changes in coir pith during the mushroom growth and fructification. World Journal of Microbiology and Biotechnology, 23 (8). pp. 1107-1114.
Shenoy, B. C. and Appu Rao, A. G. and Raghavendra Rao, M. R. (1984) Structure and stability of glucoamylase II from Aspergillus niger: A circular dichroism study. Journal of Biosciences, 6 (5). pp. 601-611.
Shobharani, P. and Prakash, M. Halami and Sachindra, N. M. (2013) Potential of marine lactic acid bacteria to ferment Sargassum sp. for enhanced anticoagulant and antioxidant properties. Journal of Applied Microbiology, 114 (1). pp. 96-107.
Shubha, K. and Sudheer, A. Shetty and Shekar Shetty, H. and Karanth, N. G. K. (1992) Interactions Between Seed-Borne Bacteria and Fungi of Paddy. International Journal of Tropical Plant Diseases, 10. pp. 125-130.
Shwetha, N. and Praveena, Bhatt and Rastogi, N. K. and Thakur, M. S. (2016) Response Surface Optimization for Decaffeination and Theophylline Production by Fusarium solani. Applied Biochemistry and Biotechnology, 178. pp. 58-75.
Shyamala Ganapati, Hegde (2009) Purification and biochemical characterization of ferulic acid esterase from Aspergillus niger CFR 1105. PhD thesis, University of Mysore.
Siddappa, G. S. and Kerawala, D. N. (1963) Studies on fruit toffees. V. Effect of incorporation of fungistatic agents on the storage behaviour of mango toffee. Food Science, 12. pp. 235-238.
Somashekar, D. and Venkateshwaran, G. and Sambaiah, K. and Lokesh, B. R. (2002) Effect of culture conditions on lipid and gamma-linolenic acid production by mucoraceous fungi. Process Biochemistry, 38. pp. 1719-1724.
Somashekar, D. and Venkateshwaran, G. and Srividya, C. and Krishna, Nand. and Sambaiah, K. and Lokesh, B. R. (2001) Efficacy of extraction methods for lipid and fatty acid composition from fungal cultures. World Journal of Microbiology and Biotechnology, 17 (3). 317-320, 17 ref..
Sreekantiah, K. R. and Jaleel, S. A. and Ramachandra Rao, T. N. (1968) Exocellular catalase produced by strain of Rhizopus niveus. Current Science, 37 (21). p. 626.
Sreekantiah, K. R. and Jaleel, S. A. and Ramachandra Rao, T. N. and Srinivasa Babu, M. N. and Narayana Rao, N. (1971) Hydrolysis of starch from different plant sources by fungal enzymes. Indian Journal of Microbiology, 11 (4). pp. 69-76.
Sreekantiah, K. R. and Jaleel, S. A. and Rao, D. N. and Rao, M. R. R. (1975) Pectinolytic enzymes produced by Aspergillus carbonarius (Bainier) Thom. European Journal of Applied Microbiology, 1 (2). 173-181, 21 ref..
Sreekantiah, K. R. and Jaleel, S. A. and Rao, T. N. R. (1973) Effect of cultural and nutritional variations on certain exo-enzymes secreted by fungi. Chemie Mikrobiologie Technologie der Lebensmittel, 2 (2). 42-48, 18 ref..
Sreekantiah, K. R. and Johar, D. S. (1963) Studies on pectolytic enzyme production by fungi. Part I. Screening of organisms. Food Science, 12 (12). pp. 347-352.
Sreekantiah, K. R. and Nagaraja Rao, K. S. and Ramachandra Rao, T. N. (1972) The production of certain extracellular hydrolytic enzymes by four species of plant pathogenic fungi. Indian Journal of Microbiology, 12 (2). 71-78; 5 tab..
Sreenivasa, M. Y. and Diwakar, B. T. and Charith Raj, Adkar Purushothama and Akhilender Naidu, K. (2013) Toxigenic Fusarium Species And Fumonisin B1 And B2 Associated With Freshly Harvested Sorghum And Maize Grains Produced In Karnataka, India. Annals Food Science and Technology. pp. 100-107.
Srivastava, H. C. and Bano, Zakia. and Govindarajan, V. S. (1962) Fruit rot of arecanut caused by a new fungus. Mycologia, 54 (1). pp. 5-11.
Suresh, P. V. and Anil Kumar, P. K. and Sachindra, N. M. (2011) Thermoactive B-N-Acetylhexosaminidase Production by a Soil Isolate of Penicillium Monoverticillium CFR 2 under Solid State Fermentation: Parameter Optimization and Application For N-Acetyl Chitooligosaccharides Preparation from Chitin. World Journal of Microbiology and Biotechnology, 27 (6). pp. 1435-1447.
Suresha, B. S. and Srinivasan, K. (2013) Antioxidant Properties of Fungal Metabolite Nigerloxin in vitro. Applied Biochemistry and Microbiology, 49 (6). pp. 587-591.
Theja, K. and Shamala, T. R. and Sreekantiah, K. R. and Sreenivasa Murthy, V. (1983) Microbial degradation of cellulosic materials: screening of fungal isolates. Journal of Food Science and Technology, 20 (2). 84-86, 3 ref..
Theja, K. and Sreekantiah, K. R. (1986) Utilization of unconventional substrates for cellulase production by Pencillium spinulosum. Indian Journal of Microbiology, 26 (3-4). pp. 187-190.
Vanajakshi, V. (2006) Polyketide Production by Monascus purpureus. Masters thesis, University of Mysore.
Vasudeva, R. S. and Joshi, L. M. and Sreekantiah, K. R. (1960) Physiologic Specialization In Puccinia Hordei. Indian Phytopathology, 13. pp. 66-67.
Venkataraman, L. V. and Madhavi Devi, K. and Mahadevaswamy, M. and Mohammed Kunhi, A. A. (1982) Utilisation of rural wastes for algal biomass production with Scenedesmus Acutus and Spirulina Platensis in India. Agricultural Wastes, 4 (2). pp. 117-130.
Venkataramu, K. and Manjunath, P. and Raghavendra Rao, M. R. (1975) Glucoamylase of Aspergillus niger. Indian Journal of Biochemistry and Biophysics, 12. pp. 107-114.
Venkatesh, K. S. (2004) Strain and Process Improvement for Polygalacturonase production by Aspergillus Carbonarius. Doctoral thesis, University of Mysore.
Venkateswaran, V. and Vijayalakshmi, G. (2010) Finger millet (Eleusine coracana) – An Economically viable source for Antihypercholesterolemic Metabolites Production by Monascus purpureus. Journal of Food Science and Technology, 47 (4). pp. 426-431.
Venkateswaran, V. and Vijayalakshmi, G. (2010) Value addition to finger millet (Eleusine coracana) by germination and fermentation with Monascus purpureus. International Journal of Food Sciences and Nutrition. pp. 1-6.
Vijayendra, S. V. N. and Bansal, Devendra and Prasad, M. S. and Nand, Krishna (2001) Jaggery: a novel substrate for pullulan production by Aureobasidium pullulans CFR-77. Process Biochemistry, 37. pp. 359-364.
Vishwanath, P. and Basappa, S. C. and Sreenivasamurthy, V. (1986) Mechanism of counteraction of aflatoxin toxicity by thymine and folic acid in Bacillus megaterium. Folia Microbiologica, 31 (4). pp. 272-276.
Vishwanatha, K. S. (2009) Acid protease from Aspergillus oryzae: Structure-stability and enhancement of the activity by physical, chemical and molecular biological approaches. PhD thesis, University of Mysore.
Zakia, Bano. and Shashirekha, M. N. and Rajarathnam, S. (1993) Improvement of the bioconversion and biotransformation efficiencies of the oyster mushroom Pleurotus sajor-caju by supplemention of its rice straw substrate with oil seed cakes. Enzyme and Microbial Technology, 15 (11). pp. 985-989.
This list was generated on Thu Apr 25 22:00:53 2019 IST.

matches: V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V. V.