Acupuncturist and author DR. WING-BENN DENG (M.A.T.C.M., PH.D., L.AC., DIPL.AC.) emigrated to the United States from Taiwan in 1995, intending to pursue a career in Western Medicine. Personal health problems shifted his focus toward the study of Eastern Medicine and the "mind, body, spirit" connection.
Dr. Deng studied Acupuncture and Herbal Medicine at Yo San University of Traditional Chinese Medicine (http://www.yosan.edu) in Los Angeles, California. After graduating from Yo San University, Dr. Wing-Benn Deng joined the clinical faculty at Yo San, first as the manager of the Herb Lab, then later as a full professor. Yo San University was founded by the famous brothers Dr. Daoshing & Dr. Maoshing Ni, 38th generation of healers from China's reknown Ni family and sons of Hua-Shing Ni.
Today, Dr. Wing-Benn Deng writes books, articles, and supervises the training of Clinical Interns at Yo San University where he specializes in Pain Management. He is also the author of the widely read "Ask Wing" column in the monthly publication Communi-Chi. There, Dr. Deng answers questions from readers about the complex practice of Traditional Chinese Medicine.
Dr. Deng is the Chair of the Acupuncture Department at Yo San University (http://www.yosan.edu) and the Acupuncture Supervisor of the Chronic Pain Clinic at the Venice Family Clinic (http://venicefamilyclinic.org) in Venice, California, the largest free Community Clinic in the United States. In addition to being a licensed acupuncturist, he has a Ph.D. in Oriental Medicine, and holds the designation of Diplomate from the National Certification Commission for Acupuncture and Oriental Medicine (http://www.nccaom.org).
Dr. Deng studied Acupuncture and Herbal Medicine at Yo San University of Traditional Chinese Medicine (http://www.yosan.edu) in Los Angeles, California. After graduating from Yo San University, Dr. Wing-Benn Deng joined the clinical faculty at Yo San, first as the manager of the Herb Lab, then later as a full professor. Yo San University was founded by the famous brothers Dr. Daoshing & Dr. Maoshing Ni, 38th generation of healers from China's reknown Ni family and sons of Hua-Shing Ni.
Today, Dr. Wing-Benn Deng writes books, articles, and supervises the training of Clinical Interns at Yo San University where he specializes in Pain Management. He is also the author of the widely read "Ask Wing" column in the monthly publication Communi-Chi. There, Dr. Deng answers questions from readers about the complex practice of Traditional Chinese Medicine.
Dr. Deng is the Chair of the Acupuncture Department at Yo San University (http://www.yosan.edu) and the Acupuncture Supervisor of the Chronic Pain Clinic at the Venice Family Clinic (http://venicefamilyclinic.org) in Venice, California, the largest free Community Clinic in the United States. In addition to being a licensed acupuncturist, he has a Ph.D. in Oriental Medicine, and holds the designation of Diplomate from the National Certification Commission for Acupuncture and Oriental Medicine (http://www.nccaom.org).
fasterplan is an online tool for collaborative planning. It allows a group of people to create a common virtual billboard which can be individually designed by all participants. Typical tasks that are solved with this site involve voting for a common date, voting for certain options or communication by text messages.
Introduction
Under Section 61(a)(1) of the Internal Revenue Code, a taxpayer must include all compensation for services in gross income. Typically, a taxpayer receives compensation for services directly from the party for whom the services were performed. However, when the taxpayer does not receive the compensation directly, different courts have interpreted the meaning of Section 61(a)(1).
Old Colony Trust Co. v Commissioner
In 1929, the United States Supreme Court decided the case of Old Colony Trust Co. v. Commissioner. The employer paid incomes taxes on behalf of an employee, and the Court questioned whether that payment constituted additional taxable income to the employee. The Court decided that the payment constituted income to the employee because “the discharge by a third person of an obligation to him is equivalent to receipt by the person taxed.” Thus, even when a taxpayer does not directly receive compensation for services, the compensation may be considered gross income if the payment releases the taxpayer from an obligation.
McCann v. United States
The issue of whether indirect payments for services should be included in gross income arose again in McCann v. United States. In McCann, the court had to decide whether travel expenses paid by an employer to enable an employee to attend a company conference were part of the employee’s gross income. The company provided the travel award to the employee for good work in increasing net sales during 1972. The court held that the travel expenses were compensation to the employee for services rendered to the company during 1972 and should be included in gross income. Therefore, when a company pays travel expenses, a taxpayer must include such compensation in gross income when the excursion is viewed as a reward for outstanding employee success within the company.
United States v. Gotcher
Similar to McCann, the issue in United States v. Gotcher involved an expense-paid trip. The employer paid for the employee to travel to Germany to induce the employee to undertake further business endeavors. The court held that the employee’s expenses paid by the employer were not gross income because the “indirect economic gain subordinate to an overall business purpose.” However, the court found that the employee’s wife, who accompanied her husband on the trip, incurred gross income because the wife’s trip was primarily a vacation. As such, a taxpayer does not acquire gross income from an expense-paid trip provided by the employer when the primary and overall purpose relates to business interests.
Under Section 61(a)(1) of the Internal Revenue Code, a taxpayer must include all compensation for services in gross income. Typically, a taxpayer receives compensation for services directly from the party for whom the services were performed. However, when the taxpayer does not receive the compensation directly, different courts have interpreted the meaning of Section 61(a)(1).
Old Colony Trust Co. v Commissioner
In 1929, the United States Supreme Court decided the case of Old Colony Trust Co. v. Commissioner. The employer paid incomes taxes on behalf of an employee, and the Court questioned whether that payment constituted additional taxable income to the employee. The Court decided that the payment constituted income to the employee because “the discharge by a third person of an obligation to him is equivalent to receipt by the person taxed.” Thus, even when a taxpayer does not directly receive compensation for services, the compensation may be considered gross income if the payment releases the taxpayer from an obligation.
McCann v. United States
The issue of whether indirect payments for services should be included in gross income arose again in McCann v. United States. In McCann, the court had to decide whether travel expenses paid by an employer to enable an employee to attend a company conference were part of the employee’s gross income. The company provided the travel award to the employee for good work in increasing net sales during 1972. The court held that the travel expenses were compensation to the employee for services rendered to the company during 1972 and should be included in gross income. Therefore, when a company pays travel expenses, a taxpayer must include such compensation in gross income when the excursion is viewed as a reward for outstanding employee success within the company.
United States v. Gotcher
Similar to McCann, the issue in United States v. Gotcher involved an expense-paid trip. The employer paid for the employee to travel to Germany to induce the employee to undertake further business endeavors. The court held that the employee’s expenses paid by the employer were not gross income because the “indirect economic gain subordinate to an overall business purpose.” However, the court found that the employee’s wife, who accompanied her husband on the trip, incurred gross income because the wife’s trip was primarily a vacation. As such, a taxpayer does not acquire gross income from an expense-paid trip provided by the employer when the primary and overall purpose relates to business interests.
Snowdays Foundation is an all-volunteer organization dedicated to youth empowerment through snowboarding. We run a program that teaches snowboarding to young people in the Portland, Oregon metropolitan area.
Our students come from middle and high schools in some of Portland's most challenging neighborhoods, with the lowest academic achievement, the highest poverty rates, and the highest percentage of single-parent households.
We are proud to be partnered with Self-Enhancement Inc., one of Portland's most well-respected youth mentoring organizations.
Mission
The mission is to provide life skills through snowboarding for middle and high school students.
By working through challenges on the mountain, students gain self confidence, strengthen friendships, and also have an opportunity to become more aware of their natural surroundings. The organizers of Snowdays have all reaped vast benefits from snow sports, learning to respect and care for the mountain environment, understanding the benefits of healthy lifestyle choices, and appreciating the joy that snow sports can bring. It is our hope to pass on this knowledge, excitement, and passion to the students.
Snowdays is 100% volunteer run by those involved in the snowboard industry or passionate about the benefits of snowboarding.
History
Snowdays was started in 2004 by Travis Parker and Patrick Edwards. Patrick teaches science at Jefferson High School in Portland, Oregon, and Travis is a world-class professional snowboarder.
Our students come from middle and high schools in some of Portland's most challenging neighborhoods, with the lowest academic achievement, the highest poverty rates, and the highest percentage of single-parent households.
We are proud to be partnered with Self-Enhancement Inc., one of Portland's most well-respected youth mentoring organizations.
Mission
The mission is to provide life skills through snowboarding for middle and high school students.
By working through challenges on the mountain, students gain self confidence, strengthen friendships, and also have an opportunity to become more aware of their natural surroundings. The organizers of Snowdays have all reaped vast benefits from snow sports, learning to respect and care for the mountain environment, understanding the benefits of healthy lifestyle choices, and appreciating the joy that snow sports can bring. It is our hope to pass on this knowledge, excitement, and passion to the students.
Snowdays is 100% volunteer run by those involved in the snowboard industry or passionate about the benefits of snowboarding.
History
Snowdays was started in 2004 by Travis Parker and Patrick Edwards. Patrick teaches science at Jefferson High School in Portland, Oregon, and Travis is a world-class professional snowboarder.