mead's fine bread company

However, we also conclude that during each of its taxable years 1957 and 1958, petitioner did have reasonable business needs equal to the amount of earnings retained by it during such year, minus the amount advanced to Angus in such year. (https://texashistory.unt.edu/ark:/67531/metapth1165909/: 148, 99 L.Ed. Doc Mead owned Meads Fine Bread bakery, and Meads Quartet sang on KRBC for fifteen minutes at noon on weekdays. The cattle were sold at auction in October 1955. When petitioner borrowed $400,000 from two banks in 1955, the Meads personally guaranteed petitioner's notes. large collection of U.S. government documents. Petitioner, also on September 14, 1961, purchased from E. P. Mead at his cost, $66,326.94, all of the outstanding stock in Bakers Merchandise Company, Inc., Amarillo, Texas. 10, 1948), certiorari denied 335 U.S. 911 (1949). Featured Shops . Aside from the tenant farmer, Angus had no employee during the years in issue. The common round shape is well known in several diameters. Also in conjunction with the "Critical Mass" exhibition at the Mead Art Museum, the Frost Library presents FluxusFluxusFluxus, an exhibition drawn from its extensive collection of Fluxus material. about this topic here. I dont want to leave the impression that Meads Quartet was irreverent or cynical, or that I was. Next, we have the Lalvin EC-1118, a very strong yeast that has an ABV tolerance of up to 18 percent ABV. Then pointing to section 1.537-3(b), Income Tax Regs.,11 petitioner asserts (1) that since it owned more than 80 percent of the outstanding stock in Angus, the business of Angus should be considered as petitioner's business and (2) that petitioner was entitled to utilize its earnings for the reasonable business needs of its subsidiary, which were to pay various installments of Angus' indebtedness as they became due during the years 1956 through 1958.12 It is petitioner's further contention that even if Angus were not actively engaged in a business, since petitioner filed its returns on a consolidated basis with Angus, it was, nevertheless, entitled to a consolidated accumulated earnings credit, pursuant to section 1.1502-31(a)(19), Income Tax Regs., based on the amount of its earnings retained for the reasonable needs not only of its own business, but also the reasonable needs of its affiliate, Angus. Mr. Justice DOUGLAS delivered the opinion of the Court. We have set forth in our Findings of Fact with some degree of particularity the various factors which petitioner claims caused it to retain all of its earnings during this period. Feb 2018 - Present5 years 1 month. The company's filing status is listed as Existence Expired and its File Number is 256123. One of the first meads ever produced and sold by Enlightenment Wines Meadery . Prior to the fine, Meads Bakery produced bread, rolls and pastry items for small retailers throughout Luton and surrounding counties. See 348 U.S. 932, 75 S.Ct. Petitioner made offers on 10 of these plants. Petitioner has failed to prove that its reasonable business needs during each of the years in question exceeded the amount of earnings retained by it each year, minus the amount advanced to Angus on open account during such year. (Howard F. Houk, Santa Fe, N. M., was with him on the brief), for appellant. Sponsored The director, who had never heard Meads Quartet and didnt approve of radio gospel hymn singing in the first place, sent me. collections, new partnerships, information on research, trivia, Mead's Fine Bread Company filed as a Domestic For-Profit Corporation in the State of Texas and is no longer active. Thus, in our opinion the amounts advanced to Angus during the period in issue constitute investments unrelated to petitioner's business. Between the time the Oklahoma City plant was acquired and April 30, 1958, petitioner, in fact, lost $423,644.89 in connection with its operation. Big Jim directed us, and I wrote the scripts, which consisted of brief spoken introductions to the hymns, things like From the little church just around the corner of your heart comes . ); and (3) petitioner's advances on open account to its two principal shareholders, E. P. Mead and Ed V. Mead (cf. Mead Service Company and Mead's Fine Bread Company, hereinafter referred to as Mead, were confronted with a boycott at Santa Rosa, New Mexico, which entirely deprived them of a market for their bread at that point. Harold D. Rogers, for the respondent. In our opinion, petitioner has established that, at least to some extent, it permitted its earnings and profits during this period to accumulate in order to meet the reasonable needs of its business. Petitioner's stock was then distributed to the stockholders of the predecessor corporations. sections 533(b) and 535(c)(1) and (3); and section 1.1502-3, Income Tax Regs. We were announced in proper fashion, to a burst of enthusiastic applause, then we launched into the liveliest set we had: We Shall See the King Someday, At the Cross, Give Me That Old-time Religion, Gipsy Smiths Jesus Saves, with, you may be sure, full symphonic accompaniment. In 1978, the Thu Mar 30 2023 at 10:30 am Mid-week S&B. Panera Bread (2516 Aloma Avenue, Winter Park, FL) . Angus was organized by El Paso on August 12, 1953, to engage in raising and breeding an elite show herd of Aberdeen Angus cattle. Because of the aforementioned restrictions in the Penn Mutual loan agreement, petitioner was prevented during the years in issue from directly entering such new lines of business. 288 (1958). One such reason was the threat of reduced profits because of price cutting by chain stores which, in addition to their retail trade, operated bakeries. Abilene Library Consortium I can feel the current moving down the line. I night-managed a drive-in cafe right up to the week before graduation. Click on the case name to see the full text of the citing case. It maintains its books and records and files its Federal income tax returns on the basis of a fiscal year ended April 30. Calvary . Once, a dozen years ago, a bunch of us even made an LP of some old gospel swingers. On September 12, 1955, petitioner borrowed a total of $400,000 from two banks. It never failed. We've created an If you fill out the first name, last name, or agree to terms fields, you will NOT be added to the newsletter list. Book now at Grape Vine Cafe - Buffalo & Lake Mead in Las Vegas, NV. endowment 121. 297, 304 (1952), reversed on another issue [55-1 USTC 9110] 217 F.2d 329 (C. A. Mead's Fine Bread Co., 348 U. S. 115 (1954), a case based in part on 3, recognized the applicability of the Robinson-Patman Act to conduct quite similar to that with which National Dairy and Wise are charged here. Mead's Fine Bread Co. No. When the young peoples class offered special music at the little church we attended (it had no choir), I was always the bass. Thus, in 1956 petitioner began to set aside a portion of its earnings to effect these plans. February 2023 Reader Quiz: What Did You Learn? In addition to that amount, petitioner paid interest thereon, and also attorneys' fees in the amount of $26,000. . Under the present statutory provisions dealing with the accumulated earnings tax, unless petitioner can prove to the contrary by a preponderance of the evidence, the very fact that its earnings and profits were permitted to accumulate beyond the reasonable needs of its business is determinative of the proscribed purpose. I thought I had it made as a singing swabbie. In order to obtain these loans, it was required (1) to give a chattel mortgage on all of its trucks and baking equipment, and (2) to agree that it would not acquire or construct any additional bakeries or related buildings or facilities without prior permission from the banks. Decision Date: 16 January 1954: 208 F.2d 777 (1953) MEAD'S FINE BREAD CO. v. MOORE. 15 (1947); and World Pub. He was a graduate of Abilene High School and began a career as bread route salesman for his father and uncle's bakery in Abilene. At all times relevant hereto, it was contemplated that petitioner would acquire the stock of Mead Co., Inc., after it had either paid or refinanced the loan from Penn Mutual. Decided Dec. 6, 1954. Lalvin EC-1118. All Rights Reserved, National Bakery Associations and Resources, Baker Equipment Manufacturers and Allieds. Respondent sells bread in Farwell, Texas, a town which it serves with a bread truck operating out of Clovis, New Mexico. The Secretary of the Navy died, and the captain ordered a memorial servicewith one days assembly time. Log In. ; Electric Regulator Corporation [Dec. 26,236], 40 T.C. Get free access to the complete judgment in MEAD'S FINE BREAD CO. v. MOORE on CaseMine. See 348 U.S. 932, 75S.Ct. Lakewood, CO. 972. Researchers, educators, and students may find this photograph useful in their work. Crayola Dymo Elmer's Five Star Mead Paper Mate Pen+Gear Scotch Sharpie Texas Instruments The Happy Planner The Pioneer Woman. The related events are co-sponsored by the Fine Arts Department, the Theater and Dance Department, and the Women's and Gender Studies Department. 145, where such pricing was held violative of 2(a). Mead's Fine Bread Co., 348 U.S. 115, 75 S. Ct. 148, 99 L. Ed. Another reason was to create a reserve against losses that might be incurred in connection with possible labor disputes. Before we went on the air he would hold his nose and mutter things like How now, brown cow in order to get his voice tone down. Find many great new & used options and get the best deals for Vintage Advertising Lot; Mead's Fine Bread;Purina;Rook;Press on Tape and More at the best online prices at eBay! extended guidance on usage rights, references, copying or embedding. E. P. Mead and Ed V. Mead extended substantially more credit to petitioner than either received from it. Doc was a lay preacher, and he often took us with him when he addressed a church in some town like Nugent or Lueders. Mead's Fine Bread operated in Texas and New Mexico. He was a true golden-throat. Included among these factors are: (1) Petitioner's advances on open account to Mead Industries, Inc. (cf. Click on the images below to view .pdf files of the inductees biography and plaque. . It tasted a bit old. There was little desire to wallow or linger in her former husband's company, and her heart was still heavy despite her peace with the Tarni- with Elia. they all market their bread under the name "Mead's Fine Bread" and promote the product through a common advertising program. We use cookies to ensure that we give you the best experience on our website. Petitioner's management had estimated during the years in issue that trade accounts receivable would increase between 20 and 25 percent per year. The Melbourne Storm gun has stamped himself as one of the best players in the NRL. section 1.537-2(c)(4), Income Tax Regs. 160, 169-170 (1950); Reginald C. Vanderbilt [Dec. 2059], 5 B. T. A. Although petitioner purchased the site for a new plant in Ada, Oklahoma, in October 1957, it abandoned plans for constructing this plant in 1961 because its other plant in that town was not operating as profitably as had been expected. Eaten claims that he Is a paralvtlc and that on Feb. 22 he fell and broke his collar bone and that on the 2lth of the samo month he went into the saloon to dis pose of some of his stock of matches. Mead's Fine Bread Co. No. 121: Decision Date: 06 December 1954: 348 U.S. 115 75 S.Ct. In 1958, when the machinery became available in the areas in which petitioner operated, it began to conduct active negotiations with Baker Process Company and American Machine & Foundry Company, two companies which manufactured and installed continuous mix equipment. On September 14, 1961, after petitioner obtained a loan of $1,350,000 from Republic National Bank of Dallas and repaid the Penn Mutual loan, it purchased from E. P. Mead and Ed V. Mead, at their cost, all of the outstanding stock in Mead Co., Inc., for $402,863.62. The Registered Agent on file for this company is Secretary Of State and is located at Executive-Legislative Building, Santa Fe, NM 87503. Leagle.com reserves the right to edit or remove comments but is under no obligation to do so, or to explain individual moderation decisions. Sick bucks a week. Between the years 1955 and 1960, Angus sustained the following losses: During each of the years in issue, petitioner advanced substantial amounts on open account to Angus. December 6, 1954, the United States Supreme Court found that Mead's Fine Bread was in violation 2 of the Clayton Act and 3 of the Robinson-Patman Act this was a Landmark case in interstate competition. They had a competitor in Santa Rosa, Texas, and Mead's cut the price of their bread from 14 to 7. was provided to The Portal to Texas History Filed: 1954-01-16 Precedential Status: Precedential Citations: 208 F.2d 777 Docket: 4615_1 The encasement is approximately 2 inches wide by 1 at its tallest point. ; Raymond I. Smith, Inc. [Dec. 23,812], 33 T.C. But I looked at it as $4.80 an hour. Mead and his four sons. Thus, for example, in March 1955, shortly before the reorganization occurred, one of the predecessor corporations acquired a large bakery plant in Oklahoma City, Oklahoma. We do not believe that this is a correct interpretation of the applicable regulations. Decided Dec. 6, 1954. Forrest Wilder writes about politics and the outdoors. Eternal Father, strong to save, Whose arm hath bound the restless wave, Who biddst the mighty ocean deep Its own appointed limits keep, O, hear us when we cry to Thee For those in peril on the sea! The Hymn of the U.S. Navy. God Be With You Closing theme of Meads Quartet. accessed March 4, 2023), sub nom. . Courthouse Plaza Northeast Dayton, Ohio 45463 U.S.A. (513) 495-6323. The Court said, "Congress by the Clayton Act and Robinson-Patman Act barred the use of interstate business to destroy local . Lane were chairman, CEO and president of The Earthgrains Co. (previously Campbell Taggart, Inc. and today part of Bimbo Bakeries USA), Dallas, Texas. Varieties|Coin Links|About| crediting McMurry University Library. They only cut the price in Santa Rosa, but not in other Texas or New Mexico locations. Fire Ants Have Unleashed Chaos in Texas for Decades. However, there is one factor mentioned by respondent which bears even more intensive scrutiny, namely, the advances made by petitioner on open account to its subsidiary, Angus, during the years in question.9 Cf. Whats Up With All the Kangaroos on the Loose in Texas. Section 535(c). Mead's fine bread of el paso, inc. is a New Mexico Foreign Profit Corporation filed on March 28, 1948. Argued Nov. 17, 1954. In 1958, petitioner also acquired common stock in Citizens National Bank, Abilene, Texas, at a cost of $11,280.4 During the years in issue petitioner maintained a portion of its assets in the form of time deposits. 7, 1935), affirming [Dec. 8135] 28 B. T. A. as well as independent and professional researchers. MEAD'S FINE BREAD COMPANY, a Corporation. Bins This corporate entity was filed approximately seventy-four years ago on Tuesday, November 8, 1949 , according to public records filed with Texas Secretary of State. The regular bassa "grown man," as I thought of ithad been. The Mead company is famous in legal circles for setting a monopoly precedent at the Supreme Court of the United States. (https://caselaw.findlaw.com/us-supreme-court/348/115.html - United States Supreme Court, MOORE v. MEAD'S FINE BREAD CO.(1954)), Home|Articles| After I added the thyme, ham and sour cream, my husband declared, "This is it!". The company used this jingle: A paper hat used by Mead's employees - "That's What I Said" "Mead's Fine Bread and Potato Chips, too" At the top is a nail file given away as a promotional item. Shortly after the May 1, 1955, reorganization, petitioner decided that Angus' cattle raising activities constituted too much of a drain on its working capital and that such activities should be terminated immediately and the cattle disposed of as soon as possible. Winter Park Chamber Immersive Art Exhibit Field Trip happening at Mead Botanical Garden, 1300 South Denning Drive, Winter Park, United States on Thu Mar 30 2023 at 11:30 am to 01:30 pm . The cases linked on your profile facilitate Casemine's artificial intelligence engine in recommending you to potential clients who might be interested in availing your services for similar . Can College Sports Get More Absurd Than SMU Joining the Pac-12? . Although a portion of petitioner's sales was on a cash basis, an increasing number were being made on credit, either on weekly or 30-day payment terms. From that time to date, their activities in this business reflect sustained growth, expansion and diversification. These loans proved unduly restrictive. We sang the Navy hymn while the chaplain intoned Crossing the Bar, and it was so successful that station WCAU recorded it and played it several times that evening. UNT's history and scholarship, library special collections, plus a Date Unknown; 6, 1929), certiorari denied 280 U.S. 588 (1929); John A. Nelson Co. v. Commissioner [35-1 USTC 9164], 75 F.2d 696, 697 (C. A. There is no known record of who created these encasements for Meads. Shortly after its incorporation on April 27, 1955, petitioner, in a tax-free reorganization, acquired the assets and assumed the liabilities of the following corporations, which were then dissolved: (These corporations will hereinafter sometimes be referred to as the predecessor corporations.) The next autumn, the quartet regrouped (it had disbanded for the summer), and Fred asked the a cappella director at the college to please send him down a good bass. Check out our Resources for Educators Site! The cattle raising operation took place on an 1800 acre ranch owned by Angus in Albuquerque, New Mexico. The mead yeast also has a fruity ester profile, so if you want to make mead that has a fruity taste, like a melomel or fruit mead, consider this yeast. The company's mailing . Mead's Fine Bread Co. v. Moore, Court Case No. Moreover, petitioner has failed to prove that the amounts advanced to Angus during such years would not have been available to distribute to its shareholders as dividends. It boosts volume, adds texture, and promotes growth. The Meade's Fine Bread commercial became one of the most popular of its time.. This photograph is part of the following collections of related materials. Mead and Faye Pauline Mead in Abilene, Texas and died April 17, 2006 in Dallas, Texas after a long battle with prostate cancer. Doc Mead owned Mead's Fine Bread bakery, and Mead's Quartet sang on KRBC for fifteen minutes at noon on weekdays. The boycott gave Moore a complete monopoly of the bread business in Santa Rosa. The cost of these additions exceeded depreciation allowed during this period by approximately $170,000. These corporations maintain plants at Lubbock and Big Spring, Texas, and at Hobbs, Roswell, and Clovis, New Mexico. try Mrs. Bairds. Or was that a legend? 3. From this it derived minimal receipts. 4615_1 in the Court of Appeals for the Tenth Circuit. This loan also prohibited petitioner from acquiring any new corporations or assets by merger, or in return for the issuance of its stock. standards, project requests, and our services. Patricia Sharpe writes a regular restaurant column, Pats Pick, for Texas Monthly. Petitioner and its affiliate, Angus, had gross income, cost of goods sold, operating expenses, and taxable income6 for the years in question, as follows: Petitioner retained all of its earnings during the years in issue. 1 The best restaurants in town were located along "The Main Street of America" in the '60s. Section 1.1502-31(a)(19)(i), Income Tax Regs. Doc admitted he had a tin ear, but since he paid the freight, his recommendation wrote the ticket. rirgiuio IA ais zonfokrruw, tale of the roll Lorn, ferttecikettd; t of oka'datwafromtereleisted _pedlttiilupbu berporeenAguotantoneadacloar tall SS coldly and calmly s a mortal etstur-- 4k:bloc( Exalainor,, ; , ; rf "., Jima yettliemtrul.couatica in allemadnelatta rich enoogh to by up tho vloolo State I ken down, poor aristocracy is . The Mead family has been engaged in the business of manufacturing and distributing bread on a wholesale basis in the southwestern part of the United States since at least 1938. [Mead's Fine Bread Company] Side: 1 of 1 1 photograph : positive, col. ; 35 mm. Mr. Lane (1924-2000), an Army veteran and graduate of Texas A&M University, joined the Campbell Taggart accounting department in 1947. See Ohio Clover Leaf Dairy Co. [Dec. 3034], 8 B. T. A. [4 USTC 1299] 72 F.2d 67 (C. A. D. C. 1934); cf. [61-2 USTC 9562] 292 F.2d 470 (C. A. We've identified this He appointed me to reorganize the quartet, took out half a page in the newspaper to announce itand paid us $15 a week. . Both issues are fact questions. As reserve against this contingency, petitioner purchased in 1956 securities consisting of U. S. Government bonds, Series F, at a cost of $17,031.11 and common stock in the First State Bank of Amarillo at a cost of $5,100. Moreover, the business of one corporation does not include the business of another corporation if such other corporation is a personal holding company, an investment company, or a corporation not engaged in the active conduct of a trade or business. He suggested we do it during the prayer. Historic newspapers digitized from across the Red River. This truly unique cheese is made with charcoal from the Featherstone mines in Yorkshire mixed with a wonderfully creamy mature wax coated cheddar. 2, Oct. 28, 1963); Gus Blass Co. [Dec. 15,885], 9 T.C. Mead's Fine Bread" The bread company was known for its radio jingles, one of which was written and sung by well-known disc jockey Bill Mack. We took requests, although most of the cards and letters asked for the jingly kind of quartet songs, which Fred disapproved of. I tell you, not a dry eye in the house. We finally persuaded him to let us do such radio standards as Telephone to Glory and Lifes Railway to Heaven (Keep your hand upon the throttle,/And your eye upon the rail). After overseeing the merger of Campbell Taggart with Anheuser Busch, Mr. Mead retired in 1983. Although the terms of the Penn Mutual loan were somewhat less stringent than those of the bank loans, nevertheless, petitioner found them confining. God be with you till we meet again! photograph He thought I didnt have a good voice, because I couldnt take that bass lead in Give the World a Smile Each Day the way the Stamps-Baxter Quartet bass did. New Mexico business catalog. Rich in sea salt and amino acids, our formula instantly lifts limp hair from the roots, while Fo-Ti and hydrolyzed rice protein improve hair growth and density in the long term. But Doc remained approachable, the same sweet, tin-eared guy. When the case was first here, Moore v. Mead Service Co., 10 Cir., 184 F.2d 338, on appeal from a judgment of the trial court dismissing the . Although petitioner acquired a plant site in Tucson on March 13, 1958, it later abandoned the project after the years in issue because a competitor that already serviced that market announced that it was opening a plant in Tucson. Telephone to Glory, oh, what joy divine! 757, 764-765 (1963), on appeal (C. A. In the forties I rose to Abilene-wide fame as a singer on a radio gospel show. available in multiple sizes, descriptive and downloadable metadata available in other formats, United States - Texas - Taylor County - Abilene, /ark:/67531/metapth1165909/metadata.untl.xml, /ark:/67531/metapth1165909/metadata.dc.rdf, /ark:/67531/metapth1165909/metadata.dc.xml, /oai/?verb=GetRecord&metadataPrefix=oai_dc&identifier=info:ark/67531/metapth1165909, /ark:/67531/metapth1165909/metadata.mets.xml, /ark:/67531/metapth1165909/opensearch.xml, /stats/stats.json?ark=ark:/67531/metapth1165909, https://texashistory.unt.edu/ark:/67531/metapth1165909/. Research the case of Mead's Fine Bread Co. v. Moore, from the Tenth Circuit, 12-11-1953. 1954) December 11, 1953 Rehearing Denied January 16, 1954 Edward W. Napier, Lubbock, Tex. UNT's history and scholarship, library special collections, plus a Their families describe them as proud Texans and leaders in their home and church communities. William Ernest Seatree [Dec. 7413], 25 B. T. A. This was done so as to prevent a technical violation of a covenant in the Penn Mutual loan agreement. No. These corporations purchase their flour and bread wrappers as a unit. The Mead Bread Company maintained plants at Lubbock and Big Spring, Texas, and at Hobbs, Roswell, and Clovis, New Mexico. 121. Petitioner actually converted two of its plants in 1961 and another in 1962, at an aggregate cost of $451,125.32. Descriptive information to help identify this photograph. We had some touching arrangements for the lovelier songsI broke up many a time as we hummed under a tenor solo (Sweet hour of prayer, sweet hour of prayer,/Thy wings shall my petition bear) or sang What a Friend We Have in Jesus., So many of those old hymns were laboring songs: Work for the Night Is Coming, To the work! United States Court of Appeals Tenth Circuit. Leave them blank to get signed up. Texas Lege Watch: A House Republican Fights for Chicken Freedom, Texas Monthly Recognized by ASME in the 2023 National Magazine Awards. Petitioner's management estimated as a rule of thumb that in the acquisition of new plants it would incur losses approximately equal to acquisition cost before being able to place the new plants on a profitable basis. How many times have I walked slowly by an open grave, singing Alseep in Jesus while crumbling a clod of red dirt over the deceased? The first and only black cheese, creamy and mature and mixed with chilli. To Join the "Encased Collectors" Email List email me: Please visit the Numismatic sites below for additional information on coin collecting. First of all, the evidence in the record affirmatively shows that Angus was not actively engaged in the business of cattle raising or farming during the years in issue and that, at most, it was a mere investment company. The sponsor was a bakery; the subject was the Bread of Life. Real Good Kitchen. Doing business as: Mead-Raymond . They all market their bread under the name 'Mead's Fine Bread' and promote the product through a common advertising program. So it was an answer to prayermy mothers prayerwhen E. P. Doc Mead pulled me aside after church one Sunday and asked if I would like to sing in Meads Quartet. Similarly, Ed V. Mead, petitioner's vice-president and the son of E. P. Mead, owned approximately 31 percent of petitioner's outstanding stock. It believed that the adoption of these two lines would be advantageous because it already possessed a ready-made system which could distribute these additional products without any increase in overhead. bread from mead dregs I've done this several times. Petitioner's total accounts receivable in 1956 were $487,000 as compared to $730,000 in 1959. During the calendar years 1956 through 1958, E. P. Mead filed joint Federal income tax returns with his wife, Jessie Mead, and reported taxable income thereon which put them in the tax bracket of 20 percent, 62 percent and 53 percent, respectively. Experience the joy of artisan baking using first-rate ingredients from this award-winning Venetian bakery. In order to retain the market served by that plant, petitioner transported bread from its plant in Abilene, Texas, and incurred related expenses of approximately $450,000. Finally, any dividends distributed to either of the controlling shareholders (except E. P. Mead in 1956) would have been subject to tax at a rate of more than 50 percent. I had to hitchhike from the college to downtown because I couldnt afford a dime for the bus.

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