The Beer Hall Putsch known as the Munich Putsch, and, in German, as the Hitlerputsch, Hitler-Ludendorff-Putsch, Bürgerbräu-Putsch or Marsch auf die Feldherrnhalle, was a failed coup d'état by the Nazi Party leader Adolf Hitler—along with Generalquartiermeister Erich Ludendorff and other Kampfbund leaders—to seize power in Munich, which took place on 8–9 November 1923. Two thousand Nazis were marching to the Feldherrnhalle, in the city centre, when they were confronted by a police cordon, which resulted in the deaths of 14 Nazis and four police officers. Hitler, wounded during the clash, escaped immediate arrest and was spirited off to safety in the countryside. After two days, he was charged with treason; the putsch brought Hitler to the attention of the German nation and generated front-page headlines in newspapers around the world. His arrest was followed by a 24-day trial, publicised and gave him a platform to express his nationalist sentiments to the nation. Hitler was found guilty of treason and sentenced to five years in Landsberg Prison, where he dictated Mein Kampf to his fellow prisoners Emil Maurice and Rudolf Hess.

On 20 December 1924, having served only nine months, Hitler was released. Once released, Hitler redirected his focus towards obtaining power through legal means rather than revolution or force, accordingly changed his tactics, further developing Nazi propaganda. In the early-20th century, many of the larger cities of southern Germany had beer halls where hundreds or thousands of people would socialise in the evenings, drink beer and participate in political and social debates; such beer halls became the host of occasional political rallies. One of Munich's largest beer halls was the Bürgerbräukeller; this was the site of the putsch. The Treaty of Versailles, which ended World War I, sounded the death knell of German power and prestige. Like many Germans of the period, Hitler believed that the treaty was a betrayal, with the country having been "stabbed in the back" by its own government as the German Army was popularly thought to have been undefeated in the field. Germany, it was felt, had been betrayed by civilian leaders and Marxists, who were called the "November Criminals".

Hitler remained in the army, in Munich, after World War I. He participated in various "national thinking" courses; these had been organised by the Education and Propaganda Department of the Bavarian Army, under Captain Karl Mayr, of which Hitler became an agent. Captain Mayr ordered Hitler an army lance corporal, to infiltrate the tiny Deutsche Arbeiterpartei, abbreviated DAP. Hitler joined the DAP on 12 September 1919, he soon realised that he was in agreement with many of the underlying tenets of the DAP, he rose to its top post in the ensuing chaotic political atmosphere of postwar Munich. By agreement, Hitler assumed the political leadership of a number of Bavarian "patriotic associations", called the Kampfbund; this political base extended to include about 15,000 Sturmabteilung, the paramilitary wing of the NSDAP. On 26 September 1923, following a period of turmoil and political violence, Bavarian Prime Minister Eugen von Knilling declared a state of emergency, Gustav von Kahr was appointed Staatskomissar, or'state commissioner', with dictatorial powers to govern the state.

In addition to von Kahr, Bavarian state police chief Colonel Hans Ritter von Seisser and Reichswehr General Otto von Lossow formed a ruling triumvirate. Hitler announced that he would hold 14 mass meetings beginning on 27 September 1923. Afraid of the potential disruption, one of Kahr's first actions was to ban the announced meetings. Hitler was under pressure to act; the Nazis, with other leaders in the Kampfbund, felt they had to march upon Berlin and seize power or their followers would turn to the communists. Hitler enlisted the help of World War I general Erich Ludendorff in an attempt to gain the support of Kahr and his triumvirate. However, Kahr had his own plan with Seisser and Lossow to install a nationalist dictatorship without Hitler; the putsch was inspired by Benito Mussolini's successful March on Rome, from 22 to 29 October 1922. Hitler and his associates planned to use Munich as a base for a march against Germany's Weimar Republic government, but circumstances differed from those in Italy.

Hitler came to the realisation that Kahr sought to control him and was not ready to act against the government in Berlin. Hitler wanted to seize a critical moment for successful popular support, he decided to take matters into his own hands. Hitler, along with a large detachment of SA, marched on the Bürgerbräukeller, where Kahr was making a speech in front of 3,000 people. In the evening, 603 SA surrounded the beer hall and a machine gun was set up in the auditorium. Hitler, surrounded by his associates Hermann Göring, Alfred Rosenberg, Rudolf Hess, Ernst Hanfstaengl, Ulrich Graf, Johann Aigner, Adolf Lenk, Max Amann, Max Erwin von Scheubner-Richter, Wilhelm Adam, Robert Wagner and others, advanced through the crowded auditorium. Unable to be heard above the crowd, Hitler fired a shot into the ceiling and jumped on a chair yelling: "The national revolution has broken out! The hall is filled with six hundred men. Nobody is allowed to leave." He went on to state that the Bavarian government was deposed and declared the formation of a new government with Ludendorff.

Hitler, accompanied by Hess and Graf, ordered the triumvirate of Kahr and Lossow into an adjoining room at gunpoint and demanded they support the putsch. Hitler demanded. Hitler had promised

Davis v. Commissioner, T. C. Memo. 1978-12, was a case in which the United States Tax Court held that in order to have constructive receipt, a taxpayer must have notice of the attempt to transfer funds to the taxpayer. The US tax code treats every tax year separately, it is important to determine when income should be attributed to a taxpayer because that will determine in which tax year they must report the income on their tax return. It is better for taxpayers to be able to say that they received income in the second of two years, rather than the first, because they will be able defer paying taxes on that amount for a longer period of time. In order to limit the ability of taxpayers to manipulate the timing of their income, courts have recognized the constructive receipt doctrine, which will attribute income received by a taxpayer to the year in which they had the ability to receive it; this case is an example of a court deciding what circumstances need to be present for constructive receipt to exist.

A taxpayer was owed severance pay from her employer following a merger. The employer notified the taxpayer in late 1974 that the severance pay would be mailed to her sometime early in 1975. Without further communicating with the taxpayer, the employer mailed her severance check in a certified letter on December 30, 1974. A postal carrier attempted to deliver the letter to the taxpayer's residence on December 31, 1974, but finding her not at home, left a note that the letter would be available for her pick-up at the local post office anytime after 3:00pm that day; the taxpayer returned home after 5:00pm that day, after the post office was closed, discovered the note. She retrieved the letter from the post office on January 2, 1975, she did not include the severance amount on her 1974 tax return. The IRS challenged this omission, claiming that she had constructively received the check in 1974. Did the taxpayer have constructive receipt of the check in 1974? The Tax court had to decide whether the taxpayer had the ability receive the check or whether she faced "substantial limitations" on this ability as a result of the circumstances.

The Tax Court noted prior decisions that held a taxpayer to have constructively received funds as of the time of attempted delivery when the taxpayer made a decision to be unavailable to receive that delivery. In this case, the court decided that this was not a conscious decision on the part of the taxpayer to be unavailable; the court held that the taxpayer did not have notice of the attempted delivery and that lack of such notice, under these circumstances created substantial limitations to her control over the funds. In siding with the taxpayer in this case, the court was saying that where taxpayers have no reason to expect payment, their decisions to be unavailable to take delivery will not trigger constructive receipt if they do not have notice. However, courts will continue to attribute income to taxpayers at the time that they make a conscious decision to "turn their back" upon it. Text of Davis v. Commissioner, T. C. Memo. 1978-12 is available from: Google Scholar Leagle

The Last Internationale is an American rock band formed by New York City guitarist Edgey Pires and vocalist Delila Paz. The group is known for strong live performances. Ben Hugues at Uber Rock says that "Live, they are an explosive ball of energy with perfect soulful vocals from Delila and rock'n' roll chaos from the fingers of Edgey, a man who rips the strings from his guitar on a nightly basis." The duo started writing protest song and playing small gigs when Pires was studying for a degree in political science. He mentions Howlin' Wolf, Bob Dylan, Pete Seeger, Buffy Sainte-Marie and Woody Guthrie among their musical influences; the group can get political, with songs about the situation of the First Nations in the United States, working class poverty and the abuse of power. A streak of hope runs through the revolutionary lyrics. Says Pires: "The point of the song Life and the Pursuit of Indian Blood, is that it will be the youth who free society, whether it’s the inner child in us or the actual youth who just get so sick of this whole mess that we’re in.

The American Revolution was supposed to liberate people and it just ended up oppressing many for hundreds of years after and the song is about how the youth are going to take all the risks and take over. We’re promoting total liberation and we can achieve it in our lifetime, that’s optimistic!" Paz has always been an environmentalist: "Very early in my life, I think grade school. I started getting involved with environmental causes around 3rd grade. I knew that we weren’t living in a natural way. I used to get little kid books that were about indigenous cultures and felt that we should live as nomads."In January 2013, they released a 5-song EP titled "New York, I Do Mind Dying". Rage Against the Machine guitarist Tom Morello introduced the band to his bandmate, drummer Brad Wilk, who subsequently joined the band between 2014 and 2015, their debut album, We Will Reign, was released on August 19, 2014. The album was produced by Brendan Benson; that was to be their last production with Epic Records, with which they broke to preserve their editorial independence.

The band made their network television debut on August 27, 2014, playing "Life and the Pursuit of Indian Blood" on the Late Show with David Letterman. They opened for Robert Plant in the fall of 2014 to support his Lullaby and... The Ceaseless Roar tour. In 2015, they joined The on the European leg of their ` The Who Hits 50' tour. Bootleg Kills... vol1, released in 2016, is a acoustic collection of covers and other bits and pieces. Soul on fire was independently produced and released in February 2019. Anthony Kozlowski of Atwood Magazine calls it "capital “R” rawk announcing itself boldly and viciously, it was meant to be heard among this mass of humanity, channeling collective frustration into gritted teeth and stomping feet. Raise your glass and knock it back." Studio AlbumsWe Will Reign TLI Unplugged Soul on Fire Extended PlaysNew York, I Do Mind Dying Official website

Turnaround Alternative Dispute Resolution known as Business Revitalization ADR, is a process used by companies in Japan to adjust their debt. This out-of-court procedure was established in Japan in 2007 and is based on Japanese Law the Special Measures Law for Industrial Revitalization and Rebirth of Japan, it allows companies to forgo bankruptcy proceedings and replaces previous voluntary debt adjustments under such as the "Guideline for Voluntary Debt Adjustment". Although the procedure is named using the generic alternative dispute resolution title, Turnaround ADR is not a procedure for resolving disputes. Rather, it offers a way for financially stressed companies to reassess and restructure debts; when a Turnaround ADR is applied, the debtor can maintain payment to business partners and customers. Only claims held by financial institutions participating in this procedure become subject to adjustment. Turnaround ADR is misunderstood in the United States and other Western nations because no equivalent procedure exists there.

Applying for or initiating a Turnaround ADR is not considered a default triggering event. Rather, adopting a Turnaround ADR is considered a preferable procedure for financially distressed companies as it provides breathing space for such companies to focus on revitalizing their business; such space is gained by the alleviation of debts against relevant financial institutions without adversely affecting integral business relationships with partners and customers. A private operator certified by the Minister of Justice and the Minister of Economy and Industry, provides mediation services in a Turnaround ADR; the Japanese Association of Turnaround Professionals is the only private operator certified to provide mediation services for Turnaround ADR. In this role, JATP appoints a mediator from a network of corporate turnaround professionals; this mediator is responsible for implementing the Turnaround ADR procedure and objectively

John Thompson was a British wood-engraver. He is best known for his contribution to William Yarrell's 1843 History of British Birds, he was described as the most distinguished wood-engraver of his time. Thompson engraved the design for the 1839 penny postage envelope, on a brass plate. Thompson was born in Manchester to Richard Thompson, he trained under the wood-engraver Allen Robert Branston, collaborated with the artist John Thurston. He engraved around 900 of Thurston's designs from 1814 onwards including illustrations for Butler's Hudibras in 1918, he is described as Branston's "most celebrated pupil". He illustrated many books, becoming in the words of Freeman Marius O'Donoghue in the Dictionary of National Biography "the most distinguished wood-engraver of his time", "perhaps the ablest exponent that has lived of the style of wood engraving which aimed at rivalling the effect of copper", he is thanked by William Yarrell in the preface to History of British Birds for engraving the original drawings by Alexander Fussell, "nearly five hundred of the drawings on wood here employed", in what was a "very long series of engravings".

As well as wood-engravings for books, Thompson engraved the design for the penny postage envelope "in relief on brass" in 1839, in 1852 he engraved on steel the figure of Britannia which appeared on British banknotes for the rest of the nineteenth century. Thompson won the grand medal of honour for wood-engraving at the 1855 Paris exhibition, his younger brother, Charles Thompson, was an engraver. Charles studied under the younger brother of Thomas Bewick. Charles won a gold medal for his illustrations in Paris in 1824. John Thompson's eldest son, Charles Thurston Thompson, followed his father into the wood-engraving profession. After assisting in organising the Great Exhibition of 1851 in London, he moved into photography and became the South Kensington Museum's official photographer, his other son, Richard Anthony Thompson was an assistant director at the South Kensington Museum

D minor is a minor scale based on D, consisting of the pitches D, E, F, G, A, B♭, C. Its key signature has one flat, its relative major is F major and its parallel major is D major. The D natural minor scale is: Changes needed for the melodic and harmonic versions of the scale are written in with accidentals as necessary; the D harmonic minor and melodic minor scales are: Of Domenico Scarlatti's 555 keyboard sonatas, 151 are in minor keys, with 32 sonatas, D minor is the most chosen minor key. The Art of Fugue by Johann Sebastian Bach is in D minor. Michael Haydn's only minor-key symphony, No. 29, is in D minor. According to Alfred Einstein, the history of tuning has led D minor to be associated with counterpoint and chromaticism, cites Bach's Chromatic Fantasia and Fugue in D minor. Mozart's Requiem is written in D minor, as is the famous Queen of the Night Aria, "Der Hölle Rache". Of the two piano concertos that Mozart wrote in a minor key, one of them is in D minor: Piano Concerto No. 20, K. 466.

The only chamber music compositions in D minor by Ludwig van Beethoven are his stormy Piano Sonata No. 17 and the haunting Largo of the Ghost Trio Op. 70/1. Franz Schubert's Death and the Maiden Quartet is in D minor. A number of Gabriel Fauré's chamber music works are written in the D minor, including the Piano Trio Op. 120, the First Piano Quintet Op. 89, the First Cello Sonata Op. 109. Arnold Schoenberg's Verklärte Nacht is in D minor, as is his String Quartet No. 1. Since D minor is the key of Beethoven's Symphony No. 9, Anton Bruckner felt apprehensive about writing his own Symphony No. 9 in the same key. As well as Bruckner's First Mass, some other post-Beethoven symphonies are in D minor, including the only Symphony written by César Franck, Symphony No. 3 by Gustav Mahler. Jean Sibelius reserved the key of D minor for compositions he saw as being of a noble character; the tonality of D minor held special significance for Alban Berg. Works in the classical music era and beginning in minor end in major, or at least on a major chord, but there are a few notable examples of works in D minor ending in much sharper keys.

Two symphonies that begin in D minor and end in E major are Havergal Brian's Gothic Symphony and Carl Nielsen's Symphony No. 4. Franz Liszt's Dante Symphony ends in B major. Similar to a D minor symphony ending in D major, as with Beethoven's Symphony No. 9, a D major symphony can have for its allegro first movement a slow introduction in D minor. Robbins Landon wrote that "Tonic minor Adagio introductions in the key of D minor, were popular with English composers of the year 1794", Joseph Haydn copied this procedure for the D major symphonies he wrote in London. Film composer Hans Zimmer is one of the most prominent users of the key of D minor in modern times. Many of his well-known scores were written in the key, his frequent use of the key has been noticed by reviewers such as Christian Clemmensen of Filmtracks, who has called the trend "ridiculous stubbornness". Key Major and minor Chord Chord names and symbols Media related to D minor at Wikimedia Commons