In Snap-on's case, Fitch believes a leverage ratio of 5x or less is supportive of SOC's activities on a
For prior periods, employers may rely on a
reasonable, good faith interpretation, including the proposed ruling in Notice 2002-31.
Martinez had been back for only five games when he hurt his knee on a
check swing Thursday in Cincinnati.
A district court allowed an estate tax administrative expense deduction for interest that accrued on a
bequest--as required under state law--while the executrix waited for the IRS to issue a closing letter.
For a discussion of how to minimize income taxes on a
decendent's IRA proceeds, see Lange, "Cascading IRA Beneficiaries," 34 The Tax Adviser 34 (January 2003).
Doucin-Dahlke, who has worked on a
variety of Asian design projects, including the Wasabe restaurant at Universal CityWalk, says the Asian trend was last seen in the early '60s (referred to as Chinese Modern and heavy on the black lacquer) but returned on the heels of feng shui, the ancient Chinese practice of creating a harmonious flow of life through furniture placement and natural elements such as moving water and potted plants.
Ex-Angel Randy Velarde hit a two-run homer on a
hanging split-finger in the first inning.
Anderson led off the inning with a single to center, then scored on a
double to left by Glaus.
Right-handed reliever Jim Brink, who was second in the California League in saves for the A's last season, is among the top pitchers on a
Snap-on was founded in 1920 on a
unique idea and has a long tradition of creating productivity solutions for real professionals doing critical tasks.
The stay-at-home fans missed the club's most amazing recovery yet, a 13-game improvement to finish second in the American League West at 87-75,only a 7-11 finish costing the A's a playoff spot, all on a
player payroll of only $22 million.
Photo: The Oakland A's Matt Stairs, left, scores around Angels pitcher Steve Sparks, who covered the plate on a
The 29-year-old right-hander struck out five and allowed just one baserunner - via a Harvey Hargrove double - in four innings as four Modesto pitchers combined on a
I feel fortunate to be on a
team that is this fired up.
Angels starter Chuck Finley (1-1) took a 5-4 lead into the bottom of the seventh and retired Tony Phillips on a
fly to center for the first out.