Mobsters – Big Bill Dwyer – King of the Rum Runners

He started off as a simple dockworker, segued into bootlegging on a large scale, and was known and the “King of the Rum Runners.” Big Bill Dwyer made so much money, he was partners with known gangsters in several swanky New York City nightclubs. Dwyer also owned two professional hockey teams, including the New York Americans, and was owner of the Brooklyn Dodgers football team. However, in the end, when Big Bill Dwyer passed away, he died out of the limelight, and flat broke.

William Vincent Dwyer was born in 1883 in the Hells Kitchen area on the west side of New York City. Two gangs, the Hudson Dusters and the Gophers, ruled Hell’s Kitchen at the time, but Dwyer avoided joining both gangs, and instead took a job on the docks as a stevedore for the International Longshoremen’s Union (ILU).

While working on the docks, Dwyer started his own bookmaking operation. After the Volstead Act was enacted in 1919, banning the distribution of alcohol, with the money he made from bookmaking, Dwyer branched out into the bootlegging business. Dwyer purchased a fleet of steel-plated speedboats, each with a mounted machine gun, in case crooks tried to hijack a shipment. Dwyer also purchased several large rum-running ships, which were needed to offload the illegal hootch from whatever boat was supplying it.

Dwyer traveled to Canada, England, and the Caribbean to establish ties with those who sold him the liquor he needed to smuggle into the United States. Then Dwyer set up a system whereby his ships would meet the ships, that were supplying him the liquor, many miles out at sea. There the booze was transferred to Dwyer’s ships, then quickly transported to Dwyer’s speedboats, which were closer to the shore of New York City.

The speedboats were unloaded at the docks, which were protected by Local 791 of the ILU, of which Dwyer was a charter member. From the docks, the liquor was moved to several warehouses in the New York area. When the time was right, trucks filed with illegal alcohol, and protected by convoys of teamster members, transported the booze all over the country: with heavy shipments going to Florida, St. Louis, Kansas City, Cincinnati, and as far away as New Orleans.

Dwyer was able to smuggle large amounts of booze into New York City because he knew one simple fact: you had to bribe the police and the Coast Guard if you wanted to be successful in the bootlegging business. And that Dwyer did, handing over thousands of dollars to whomever needed to be greased.

Paying off New York City cops was easy. The cops who didn’t have their hands out for graft money were far and few between. However, Dwyer was especially skillful in recruiting Coast Guard members to look the other way, when his speedboats were entering New York waters.

Dwyer’s first contact was Coast Guard Petty Officer Olsen. Through Olsen, Dwyer met scores of Coast Guardsmen, “Guardies” he called them, who might be willing to take bribes. Dwyer would bring these Guardies into the bright lights of New York City, where he would feed them sumptuous meals, take them to Broadway shows, and even get them a swanky hotel room, occupied by the lady of their choice, whom Dwyer would pay for too. Once a Guardie took a bribe from Dwyer, he was informed that he could earn hundreds, and sometimes thousands of dollars more, if he could enlist other Guardies to help protect Dwyer’s shipments.

Soon, Dwyer was making so much money through bootlegging, he was considered the largest distributor of illegal alcohol in the entire United States of America. However, Dwyer had one huge problem, which he needed help in solving. Whenever one of his trucks left New York to distribute the booze to other parts of the country, they were vulnerable to being seized by the hundreds of hijackers who operated throughout the country. Dwyer knew to stop this from happening he had to take in partners – members of the Italian mobs, and the Jewish mobs. Since he was raking in millions in profits, Dwyer didn’t mind, and certainly could afford to share the wealth. The problem was, Dwyer considered himself no more than a businessman, and wasn’t a gangster himself. Dwyer needed someone in the underworld who could make the contacts Dwyer needed to continue to operate without fear of being hijacked.

Almost by accident, that person fell right into Dwyer’s lap. In 1924, two of Dwyer’s shipments were hijacked in upstate New York. Dwyer leaned on the cops on his payroll to find out who was responsible for the hijackings. Word soon came back to Dwyer that the perpetrator, who was arrested for the hijackings, was none other than Owney Madden, an Irishman himself, who grew up in Liverpool, England, before he emigrated to New York as a teenager. Madden was a vicious con nicknamed “The Killer” and had once ruled the murderous Gopher’s gang in Hell’s Kitchen.

Dwyer paid whomever needed to be paid to get the charges dropped against Madden, with the order, “Get me Owney Madden. I want to talk to him. I’ve got a business proposition we need to discuss.”

Madden got the word who his benefactor had been, and that a meeting with Dwyer was expected of him in return. The two men met at Dwyer’s office in the Loew’s State Building in Times Square. There is no recording, or transcript of this meeting, but T.J. English, in his masterpiece on Irish gangsters called Paddy Whacked, said the conversation between Madden and Dwyer might have gone something like this:

“You’ve got a problem,” Madden would have told Dwyer. “Gangsters have been picking off your trucks like sitting ducks and what are you going to do about it?”

“That’s why I called you here.”

“You gotta organize the shooters and the cherry-pickers, not to mention the bulls (cops) and the pols (politicians).”

“You’re right. I need the hijackings to stop. I need a place to make my own brew right here in the city. Protected by the Tiger and the coppers. And I need outlets – speakeasies, nightclubs, you name it.”

“You need a lot, my friend.

“Are you with me?”

“Give me one reason why.”

“I can make you rich.”

“Pal, you and me are two peas in a pod.”

And that was the start of the New York City Irish Mob, which would then unite with the Italian and Jewish mobs to control the bootlegging business throughout the United States of America. The grouping of the three ethnic mobs was known as the “Combine.”

With Dwyer’s millions, Madden oversaw the creation of the Phoenix Cereal Beverage Company, which was located on 26th Street and 10th Avenue, right in the heart of Hell’s Kitchen, where both Madden and Dwyer had grown up. This red-brick building, which comprised the entire block, was originally the Clausen & Flanagan Brewery, which was created to produce and sell near-beer, which no true beer-drinker would ever let pass their lips. The beer produced at the Phoenix was called Madden’s No 1.

With Dwyer basically the money man behind the scenes, Madden became the architect who created and nurtured their empire. Madden brought in a former taxi business owner named Larry Fay as the front man for several high class establishments, that were needed to sell Madden No. 1, plus all the scotch, rum, vodka, Cognac and champagne that the Combine was smuggling into the city. One of these places was the El Fay at 107 West 54th Street.

The main attraction at the El Fay was Texas Guinan, a bawdy cabaret singer/comedienne, who was later copied by May West. To entice Guinan to work at the El Fay, Madden and Dwyer made Guinan a partner. Guinan was famous for her wisecracks, which she belted out between clacks from a clacker, or toots from a piercing whistle, while she was sitting on a tall stool in the main room. Guinan’s signature saying was “Hello Sucker,” which is how she greeted all the well-healed El Fay customers.

When a singer or a dancer finished their performance at the El Fey, Guinan would exhort the crowd to “Give the little lady a great big hand!”

One day, a prohibition agent, who couldn’t be bought by Madden or Dwyer, raided the El Fey. He marched over to Guinan, put his hand on her shoulder and said to his fellow agent, “Give the little lady a great big handcuff.”

Dwyer did what he did best, Guinan was released from prison, and the El Fey was soon hopping again, making everyone involved very rich indeed.

Madden and Dwyer also partnered with former bootlegger Sherman Billingsley at the very fashionable Stork Club on East 53rd Street. The two Irish gangsters spread their wings to the north part of Manhattan when they bought the Club De Luxe from former Heavyweight Boxing Champion Jack Johnson. They inserted Big Frenchy De Mange as their operating partner, and changed the name to the Cotton Club. At the Cotton Club, De Mange instituted a “Whites Only” admittance policy, despite the fact the waiters, dancers, and headline entertainers, like Cab Calloway, Duke Ellington, Louis Armstrong, Lena Horne, Bill “Bojangles” Robinson, and the Nicholas Brothers, were all black.

Still, the Cotton Club was wildly successful with the big spenders from downtown, putting tons of cash into Dwyer and Madden’s pockets.

In 1925, Dwyer was arrested for attempting to bribe Coast Guard members during a sting operation headed by the Prohibition Bureau. Dwyer was sentenced to two years in prison, but he was released after 13 months for good behavior. With Dwyer in the can, Frank Costello took over Dwyer’s bootlegging business.

While he was in prison, a despondent Dwyer said to one of his cell mates. “I wish I had never seen a case of whiskey. I spent years in daily fear of my life, always expecting to be arrested, always dealing with crooks and double-crossers, and now look at me. My wife is heartbroken and I am worse than broke.”

As we shall see, that was not exactly the truth.

When Dwyer hit the streets again, he eased out of the bootlegging business, leaving the rum-running operation to Costello and Madden. To pass his time, Dwyer started investing in legitimate business, especially sports teams.

In 1926, boxing promoter Tex Rickard conned Dwyer into buying the Hamilton Tigers of the National Hockey League. Dwyer did so, and he moved his team into New York’s Madison Square Garden, and re-named them the New York Americans. As smart as Dwyer was in running the bootlegging business, he was just as dumb in running a hockey team. His pockets bursting with bootlegging cash, Dwyer’s strategy for winning was basically to over-pay everybody on his team. With the average hockey player making between $1500-$2000 a year, Dwyer gave Billy Burch a 3-year $25,000 contract. Shorty Green also got a huge raise, when Dwyer awarded him a $5000 a year contract.

Being an old crook at heart, Dwyer took an active part in running his team, even going so far as to try and rig the games. Dwyer paid off goal judges to rule his team had scored a goal if the puck just touched the goal line, instead of completely passing the goal line, which was the rule.

At a game in 1927 in Madison Square Garden, the goal judge, whom Dwyer had in his pocket, for some unknown reason started taunting Ottawa goalie Alex Connell. Connell responded by butt-ending his hockey stick into the goal judge’s nose. Dwyer became incensed at the Ottawa goalie’s actions (You don’t manhandle one of Dwyer’s employees), and Connell was told to leave town quickly after the game. A police detail took Connell to the train station, and protected him until the train was safely out of town. After the train left the station, a man asked Connell if he was the Ottawa goalie Alex Connell. Connell afraid for his life, told the stranger no. And, as a result, he lived to goalie other hockey games.

Bypassing a league rule that a person can’t own two hockey teams, in 1929, Dwyer, using ex-lightweight boxing champ Benny Leonard as his front man, purchased the NHL’s Pittsburgh Pirates. In 1930, Dwyer inserted his grubby fingers into the newly-formed National Football League too, by buying the Dayton Triangles for $2,500. Dwyer moved the team to Ebbets Field in Brooklyn, and renamed them the Brooklyn Dodgers.

In three years, Dwyer, again overpaying all his players, began losing so much money, he sold the Brooklyn Dodgers to two former New York Giant Football players: Chris Cagle and John Simms, for $25,000. Even though he sold the team for 10 times more than he had paid, Dwyer estimated he still lost $30,000 in the three years he owned the team.

In 1934, having his fill of America sports teams (he still owned the New York Americans, but they were bleeding money), Dwyer bought the famed Tropical Park Horse Racing Track in Miami, Florida.

However, the roof fell in on Dwyer, when in 1935, he was indicted on a gambling charge. Dwyer beat that case, but then the government did to him what they did to Al Capone: they hit him with tax evasion charges. Those charges stuck, and Dwyer was stripped of all his assets, except the New York Americans, and a house in Belle Harbor, Queens. Almost penniless, Dwyer no longer had the money to keep the New York Americans afloat.

In 1937, the National Hockey League temporarily took control of the New York Americans. To show the NHL that he was financially solvent, Dwyer borrowed $20,000 from Red Dutton. However, instead of paying his team’s salaries, Dwyer decided to try to multiply his money in a craps game. That didn’t go over too well, when Dwyer busted out, and lost the entire twenty grand. Unable to pay his team, and unable to raise any more capital, the NHL booted Dwyer out permanently, and took final control of the New York Americans. Broke and despondent, Dwyer retired to his Belle Harbor home.

On December 10, 1943, Big Bill Dwyer, the “King of the Rum Runners” died at the age of 63. Dwyer was reportedly penniless at the time of his death, his only asset being the roof over his head.

Are Your Prepared for These Year End Income Tax Issues?

Over the course of the year, I’m sure you’ve noticed the ridiculous way our Congress has acted to update our tax laws. By including tax code provisions in a highway bill, a mass transit bill, and a trade package bill- plus within the Bipartisan Budget Act and the PATH (Protecting Americans from Tax Hikes) Acts. (Those last two were, indeed, logical places to regulate taxes.)

There is a chance that the lame duck Congressional session may act on some tax regulations, but given that these folks work about 1 day a week- and then complain how many lazy folks are out across the US not entering the workforce (that is the pot calling the kettle black)- I am not sanguine they will. So, unless they do- this will be the last year that mortgage insurance will be deductible and foreclosed home debt will not be a taxable situation, among a few other items that expire this calendar year.

But, I figured it would be helpful if I combined all these changes into a coherent mass (which our legislators clearly have not), so you can be prepared for the 2016 tax season. (Remember, you file your taxes for 2016 by April 2017. Oh- and if you are a business, the odds are the date your taxes are due, also changed. More on that below.)

Students and Teachers (PATH Act provisions)

Students got a permanent change for deductibility of tuition via the American Opportunity Tax Credit. This provides up to $ 2500 of tax credit for lower-income filers for the first four years of higher education (with a possibility of 40% of the unused credit being received as a refund- if no other taxes are owed). As long as the students are enrolled at least half time for one term of the year and not convicted of drug violations. The real change is that filers must include the EIN of the college or university involved- and demonstrate that they paid the tuition and fees they claim- not what the institutions may list on the 1098-T form.

On the other hand, the tuition deduction for other students will expire at the end of this year. Oh, and that generous (sic) deduction teachers get for buying supplies for their students that schools don’t supply is now permanent- all $ 250 of it. (Most teachers spend at least twice that!)

Pensions and IRA

Folks older than 70.5 years of age no longer have to rush to transfer their IRA (or portions thereof) to charity, because that provision is permanent. (PATH) Please note that the IRS demands that these transfers not be rollovers. One must employ a trustee to transfer the funds; and that trustee cannot hand you the funds to deliver to the charity. If they do, you lose the exemption. No surprises I am sure when I remind you that there must be a contemporaneous acknowledgement (that means a timely receipt) from the charity for that deductible donation or transfer.

Heirs and Estates

While still in the wrong venue, the Highway Bill did fix a big problem. Folks (or entities) that inherit assets from an estate are now required to use the basis filed in the 706 form for their own calculations. (Just so you know, the rules stipulate that estates can value items as per the date of death, or by alternate choice 9 months after that date. Too many “cheaters” would use a different basis for the property they inherited, thereby cheating the tax authorities with alternative valuations.)

To keep this rule in place, executors are now required to stipulate (i.e., file for 8971 and Schedule A of the 706) said value to all heirs and to the IRS. Which means anyone who inherits property- and thought they didn’t need to file Form 706 because the value of the estate was below the threshold for Estate Tax better reconsider. Otherwise, the heirs may be hit with a penalty for using the wrong basis for that inherited asset when they dispose of same.

Why? Because if a 706 form is never filed, the basis of all assets inherited is now defined as ZERO!!!!! It gets worse. Because if an asset were omitted from Form 706, the basis of that property is now determined to also be ZERO. (Unless the statute of limitations is still opened, when an Amended 706 can be filed to correct this omission.)

Another kicker. If the 706 form is filed LATE, the basis of all assets that should have been included are also set at ZERO. Some tax advisors feel this one little provision could be challenged in court. But, let’s just be prudent and file all those 706 Estate Tax returns in a timely fashion. (Filing a 706 when the estate value is below the filing threshold is called a Protective 706 Filing; we’ve been doing those for years. And, we strenuously examine the assets often to the consternation of the heirs- to ensure that all the non-worthless assets are included. You know, that 36 diamond tennis bracelet your grandma promised you would inherit when you turned 16.)

Oh, yeah. Another really big kicker for this little item. Under IRC 6501, the IRS has three years to catch cheaters who misstate certain items (like income taxes [except for continuing fraud], employment taxes, excise taxes, and for this provision- estate taxes and the results therefrom). No more. If an asset from an estate is misstated so that it can affect more than 25% of the gross income on a tax return will now have a SIX year statute of limitation.

Mileage Rates

Not surprisingly, the mileage rates for 2016 are lower than they were last year. Business mileage is now deducted as 54 cents a mile; driving for reasons that are medical or moving are only worth 19 cents each. When we drive to help a charity, we only get 14 cents a mile.

As is normally true, we have no clue what those rates will be for 2017. The IRS normally prepares those well into the calendar year.

Real Estate

The PATH ACT made permanent the ability of taxpayers to contribute real property to qualified conservation charities.

Health and Health Insurance

The Highway Bill (yup) came up with a bouquet of flowers for our veterans and folks currently serving in the military. No longer will they be unable to contribute or use HSA (Health Savings Accounts) should they receive VA or armed service benefits.

Along that same vein, the Highway Bill enabled all those who purchase- or are provided by their employers- high deductible insurances (about $ 1500 for a single person) to use HSAs, too.

Oh, and assuming Obamacare is not overturned, there is a permanent exemption from penalties for those receiving VA or TriCare Health Benefits. (For employers, the Highway Bill also exempts all such employees from being included in determining the 50 employee (full-time or equivalent) threshold provisions.)

Employers

There were more than a few changes for employers. More than the exemption for the VA and armed service personnel from inclusion in Obamacare provisions mentioned above.

Like ALL 1099s and W-2 are now due by 31 January. That’s a big change for many folks who barely get their stuff together to file 1099’s. It means that companies need to contact their tax professionals really early- to let them verify that all relevant contractors and consultants receive those 1099s on time. Because the penalties have also increased.

The Work Opportunity Credit has been extended through 2019. This applies to Veterans (which is why you keep hearing Comcast advertising its commitment to hire some 10,000 veterans over the next few years- they’re no dummies). Other targeted groups include what are termed those receiving Temporary Assistance for Needy Families (TANF), SNAP (what used to be termed Food Stamp) recipients, ex-felons, and some of those living in “empowerment zones”.

Families and Individuals

The PATH ACt made the enhanced child tax credit (up to $ 1000, income dependent) a permanent provision of the code. As well as the Earned Income Tax Credit provisions that were to expire.

Social Security taxes are not going up per se- but the income basis upon which one pays them is. For the last two years, there was a tax holiday for all wage income (or self-employed income) that exceeded $ 118,500. Next year (2017), the taxes will be collected for totals of up to $ 127,200.

If an employee is working overseas and has income and/or a housing allowance, the exclusion provisions have also changed. For 2016, foreign income of $ 101,300 could be excluded from taxation, as could housing benefits that were $ 16,208 or less. Starting 2017, those exclusions become $ 102,100 and $ 16,336, respectively.

There also is further clarification of these foreign exclusions. In particular, these will affect those in the merchant marine or working aboard cruise lines. Because the IRS now holds that when one is in a foreign port, then one is able to claim foreign income. But… when someone operates in international waters, that is NOT a foreign country. That income must be computed (by the number of days one is on said waters) and is not excludable!

Individuals, Businesses, Trusts, Non-Profits that have Foreign Accounts

Some big changes affect those who must file those FBARs (Foreign Bank and Financial Accounts). It used to be you had to report any holdings in a bank, stock account, commodities or future accounts, mutual funds, or [pay attention to this one] poker, gambling or gaming site account that was not a US domicile by 30 June. (This also means a foreign insurance policy that has a cash value or foreign retirement accounts [including inheritances] is a foreign account.) It also covers recent immigrants to the US! These filings are due at the same time as your income tax return. But, while there never was an extension possible for these forms, now there is – for the same six months that obtains for your personal tax filings.

A foreign account does not mean that using the Royal Bank of Scotland to house funds in New York City; but having a Citicorp account that is based in Jerusalem or London does. The critical consideration is where the local branch is situated, where the account was opened. By the way, accessing foreign funds via PayPal means you have a foreign account.

The FBAR filing uses Form 114 and must be now filed electronically. The requirement to file applies to all taxable entities (individuals and businesses) that have $ 10,000 or more of value on any given day during the tax year. And, the conversion rate for said value is no longer allowed to be daily- but determined by the value on the last day of the tax year.

There is a new interpretation, too. The requirement to file applies not just to the account owner(s), but to anyone with signature authority. So, that means people like me that maintain client accounts overseas will now have to file these forms, because I can issue checks on those accounts. (I am not responsible for about 100 of them where I write the checks for the clients- but have no signature authority.) It also means employees of corporations or businesses or estates that have foreign funds and have signature authority must also file Form 114.

All business entities (and trusts and non-profits) should recognize that all entities – and individuals who work for or at those entities- that have signature authority for a foreign bank account, stock account, gaming or gambling account are subject to these provisions. In other words, all foreign money holdings may subject employees, not just officers of the institutions, to these provisions.

Oh. The IRS also requires those foreign entities where you may or may not have money to file Form 8938, a FATCA (Foreign Account Tax Compliance Act) filing. This covers those financial accounts, stocks, securities, contracts, interests- anything that exceeds the filing threshold. These rules also apply to American entities (individuals, businesses, trusts, etc. that have such interests in excess of the filing threshold! (If one resides in the US, those thresholds are $ 50K for individuals, $ 75$ for married folks on the last day of the year- or $ 100K and $ 150K at any time during the tax year. Those numbers increase by a factor of 4 if one doesn’t reside in the US; the thresholds are $ 200K, $ 300K, $ 400K, and $ 600K, respectively.)

Businesses

The PATH Act changed the 179 (the capital purchases write-off provisions) Election. For good. The maximum Section 179 write-off is now permanent. (It had been extended for a year or two each time Congress had made a change for a while.) That maximum is also to be adjusted for inflation starting this year, which is why it is now $ 510,000. Moreover, there is a phaseout when the amount of new capitalized property exceeds $ 2.03 million, but not to zero.

Real Estate

For real estate purchases, the maximum Section 179 exclusion is now also $ 500K. (Last year, it was capped at $ 250K.) This includes HVAC (heating, ventilation, and air conditioning), which is a new change. Any recapture of this credit (due to an early sale) is now considered subject to ordinary income taxes.

The time to depreciate real estate is now 15 years for qualified leasehold improvements, restaurants, and retail improvements. Bonus depreciation is also allowed for the first half of said improvement value (through 2017), decreasing in 2018 to only 40%, 30% in 2019 and removed completely by 2020. The PATH Act also let bonus depreciation apply to 39 year property (for improvements that were already in service by the entity).

Automobiles (Luxury)

The depreciation limits for vehicles is limited to $ 3160 or 20% of the basis in 2016. However, this year one can write off up to $ 8000 in bonus deprecation (which is reduced to $ 6400 in 2018, $ 4800 in 2019 and then removed forever by 2020) for new (not used) automobiles. Of course, these numbers apply only to vehicles that are used completely for business. There is a reduction for vehicle use that is not fully attributed to business usage.

Partnerships

The Bipartisan Budget Act (the one that taxes would normally be addressed) has brought a sea change to the way partnerships will be treated, should the IRS find problems with their tax submissions. The changes do not take effect for a few years- but the time to address the changes is really now.

Basically, the Act stipulates that any change that comes about by an audit are to be collected directly from the partnership- unless the partnership elects out of TEFRA (Tax Equity and Fiscal Responsibility Act of 1982). So, it means that partnership formation, operations, new partner admissions, etc. will all have to be reconsidered.

What changed is this- the partnership can decide to accept an IRS decision that the underpayment is due from the partnership itself or it can elect to have that decision divided up among the partners, according to their percentage ownership or liability percentage. Most advisors are telling partnerships to elect the latter process. If the partnership does not so choose, then the IRS will assess the partnership at the highest tax rate allowed- 39.6%. Of course, if the partnership can prove (to the satisfaction of the IRS) that a lower rate is appropriate, based upon the individual tax rates of the partners, then a lower rate may be allowed. (Don’t bank on the IRS doing so.) However, this underpayment will not be allowed to change the basis of each of the partner’s interests, if the partnership is taxes for the liability.

If the partnership pushes the issues down to the partner level, then each partner is assessed for the tax at its own rate. And, the partnership can issue an adjusted (amended) K-1 for the IRS revisions that will change the basis and avoid the double taxation possibility. The partnership has 45 days from the date of the IRS notice of change to make this election.

There is another change that affects partnerships- the PAL (passive active loss) issue. Why? Because most partners and partnerships do not maintain pristine time records. (This also affects real estate rentals that are reported on Schedule E, page 1.) There are various definitions that set the PAL issues- for real estate professionals it is a minimum of 750 hours of work a year. The IRS has allowed other partnerships to use different designations, such as 500 hours, or the fact that a particular partner does all the work (even if less than 500 hours), or even when a partner spends 100 hours or more on the partnership and no one else does more.

But, the rules to prove how much participation are gelling. One can use a record of cell phone call records, eMails, or credit card charges. Travel itineraries and receipts can prove how much participation was involved. Even affidavits from customers and clients can be used to prove the time one participated in the venture.

Payments Due

The IRS has been starved to death for years by Congress. Partly because one party was angry that the IRS was not automatically granting those “social welfare” organizations (read as political collections and donation farms) tax exemptions without scrutiny. Partly because the IRS is responsible for collecting the penalties for those who don’t comply with Obamacare. (Hoping that this lack of funds would make it harder for them to do so.)

But, in my humble opinion, the solution Congress came up with sucks. The IRS has now been authorized to hire those bottom feeders- the outside collection agents, that harass and subject folks to all sorts of intimidation. The logic behind this choice? After all, folks who owe the IRS must be the scum of the earth. (Of course, no one ever considers the fact that the IRS makes mistakes, chooses random numbers to assess non-filing taxpayers who may actually owe nothing, etc.)

Many clients fall short of having sufficient funds to pay their taxes when due. This entails the taxpayer submitting a form 9465 (Installment Agreement Request). These must be automatically approved if the taxpayer [individual] owes (or will owe) the IRS $ 50,000 or less, with the addition of this request- and all tax forms have been timely submitted. (Businesses are limited to a $ 25,000 maximum, with the same provisos.) However, the fees involved to have the IRS process the request have been increased to $ 120, unless the taxpayer agrees to have the IRS zap their bank account automatically each month. Then, the fees are reduced to $ 52. (The IRS has way too many taxpayers “forgetting” to make timely payments. This is a way to incur fewer manpower issues for the service.) However, no matter how the payment is to be processed by the IRS, all low-income taxpayers (a family of 4, with $60K or less in income) won’t have to pay more than $ 43 to institute a payment plan.

The biggest issue? Any taxpayer who is not in compliance with IRS code, who has no installment agreement in place, and owes $ 50,000 in taxes, penalties, and interest can find his passport revoked IMMEDIATELY. (If one is not yet issued, don’t expect the Department of State to issue one, either.)

Filing Dates

Individuals

There has been no change in the due date for 1040 filing, in that it is still due on 15 April (or the next business day, should the 15th fall on a weekend or legal holiday). Unless you can prove you were out of the country on 15 April- then you have the right to extend the filing date to 15 June. Or, you filed an extension request- that gives you until 15 October (with the same proviso for when it falls on a weekend or legal holiday).

Businesses

Here’s where the big changes arrive. And, it is about time. Because too many pass-through entities have been screwing over their partners, their stockholders by delaying their filing. Oh, sure, they may pay a penalty, but that doesn’t help the multitudes who can’t file their taxes in a timely fashion due to the lassitude of these entities.

So, from now on, all pass through entities- those are partnerships, LLCs, and S entities must no file their tax returns by the 15th day of the 3rd month after the end of their tax year. Recognize that the IRS allows companies that have “good” reasons to not use a natural year (i.e., 1 January to 31 December) to chose another month to end their tax year. But, for most entities, the due date will now be 15 March. Which gives the partners or the stockholders a month to finish their own tax returns. (Firms that operate on the US Government year, which ends 30 September, for example, must file their taxes by 15 November.)

Regular Corporations (C entities) no longer have to file by the 15th day of the 3rd month, but now have until the 4th month. So, for those companies operating on a natural year basis, the due date has been extended (permanently) from 15 March to 15 April. (A similar 15th day of the 4th month after year-end applies for those not operating on a natural year basis.)

Business, Trusts, Non-Profits, and Pension Plan Extensions

There is one more change for C corporations. Their extension is no longer 6 months long- but 5 months. In other words, before when they had to file by 15 March, but could extend the due date until 15 September… still have that same final extended due date, regardless that the original filing date is now 15 April.

Partnerships and S entities still have a 6 month extension- which also falls (for those who use a natural year) on 15 September.

Trusts and Estates of the Deceased file form 1041. The only extension request provided 5 months beyond the due date. Now, the due date is 5.5 months. That means the due date for filing is 15 April, but an extension means the due date can be 30 September.

Non-Profit entities file form 990 on 15 May- or the 15th day of the 5th month after the end of their fiscal year. Extensions used to be provided for 3 months; they now have more time- six month extensions are the new rules.

Employee Benefit Plans (Pension Plans, 401(k), welfare plans) must file their tax returns with the IRS by the last day of the 7th month after their year end. (For natural year plans, that means 31 July). Before the plans could extend that deadline by 2.5 months; now the rule provides for an additional month to 3.5 months.

Late Filing Penalties

The minimum penalty for filing late (more than 60 days) has been increased from $ 135 to $ 205. Except in certain cases, that penalty can be reduced to the amount of tax owed, which ever is smaller. (By 2017, the penalty will go up to $ 210.)

Which entities are affected by this change? Individuals (all forms 1040, including non-citizens). Estates and Trusts (Form 1041). Corporate Files (all forms of the 1120 filing). And, Non-Profit entities that can file a 990-T (they have unrelated business income of $ 1000 or more.)

There are more penalties, too. These were included in the Trade Package Legislation. The act included late filing of 1099 forms, W-2s, and 1095 (Health Care Reporting). You will note that the deadlines for some of these forms have been moved up- so pay attention and file them on time. Because the penalties can be $ 1060 for each delinquent 1099 form- because you have intentionally filed late to the government AND to the payee!

Of course, if you file the 1099 only 30 days late, the penalty is $ 50 (again- for each – the payee and the government). If you get your act together by 1 August, the penalty is $ 100 (again, for each). And, if you miss that date, the penalty is $ 250 each- unless the IRS feels it was intentional (and you know that number is $ 530).

There you have the big changes for the year. Now, you should be ready to file your taxes comes the 1rst of the year. But, don’t expect really fast refunds (as one would have expected before). Because the IRS is going to be checking to make sure the taxpayer is legit- they don’t want all those identity theft and tax fraud situations to obtain.

Carmine "Lilo" Galante – The Cigar

He was as vicious as Mafia boss Vito Genovese, as ambitious as Vito Genovese, and he was deeply involved in the heroin business as was Vito Genovese. However, Carmine “The Cigar” Galante, would not die of natural causes as did Vito Genovese (albeit in prison). Instead, Galante was murdered in one of the most memorable mob hits of all time. After his body was filled with lead, he lay sprawled on his back in the tiny backyard patio of a Queens restaurant, his trademark cigar clenched tightly between his teeth.

Camillo Galante was born on February 21st, 1910, at 27 Stanton Street on the Lower East Side of Manhattan. Because both his parents, Vincenzo, a fisherman, and his wife (maiden name Vingenza Russo) had been born in the seaside village of Castellammarese del Golfo in Sicily, Galante was a pure first generation Sicilian/America. Galante had two brothers and two sisters, and when he was in grade school, Galante ditched his given name Camillo, and insisted he be called Carmine instead. Over the years it was shortened to “Lilo,” which was the name most of his associates called Galante.

Galante first got into trouble for petty theft from a store counter when he was fourteen years old. But since he was a juvenile at the time, an account of this arrest is not in his official police record.

At various times, Galante attended Public High Schools 79 and 120, but he dropped out of school for good at the age of fifteen. Galante was in and out of reform school several times, and was considered an “incorrigible delinquent.”

From 1923 to 1926, Galante was ostensibly employed at the Lubin Artificial Flower Company at 270 West Broadway. However, this was a ruse to satisfy the law that Galante was gainfully employed, when, in fact, he was engaged in a very lucrative criminal career.

In December 1925, Galante was arrested for assault. However, money changed hands between Galante’s people and crooked policemen, and as a result, Galante was released without serving any prison time. In December 1926, Galante was arrested again, but this time he was found guilty of second degree assault and robbery, and sentenced to two-to-five years in prison. Galante was released from prison in 1930, and in order to satisfy his parole officer, he got another sham “job” at the O’Brien Fish Company at 105 South Street, near the Fulton Fish Market.

However, it was not Galante’s nature to stay on the right side of the law. On March 15th, 1930, five men entered the Martin Weinstein’s shoe factory on the corner of York and Washington Streets in Brooklyn Heights. On the 6th floor of the building, Mr. Weinstein was in the process of getting his weekly payroll together, under the protection of police officer Walter De Castillia of the 84th Precinct. The five men took the elevator to the 6th floor. While one man stood guard at the elevator, the other four men burst into Mr. Weinstein’s office. They ignored the $7,500 sitting on the table, and opened fire on Officer De Castillia, a married father of a young girl, with nine years on the force. Officer De Castillia was hit six times in the chest and he died instantly.

The four men walked calmly back to the elevator and joined their cohort, who was guarding the elevator operator Louis Sella. Stella took the five men down to the ground floor. He later told the police that the men had exited the building, calmly walked to a parked car, got into the car, and fled the scene. When the police arrived minutes later from the station house just 2 blocks away, the killers were nowhere to be seen. Sella described the five men as “early to mid-twenties, with dark skin and dark hair.” Sella said the men were all “very well-dressed.”

The police theory was, that since no money had been taken, that this was a planned hit on Officer De Castillia. On August 30, 1930, Galante, along with Michael Consolo and Angelo Presinzano, were arrested and indicted for the murder of Officer De Castillia. However, all four men were soon released due to lack of evidence.

On December 25th, 1930, four suspicious men were sitting in a green sedan on Briggs Avenue in Brooklyn. Police detective Joseph Meenahan just happened to be in the area. He spotted the men in the sedan, drew his gun, and approached the sedan cautiously. One of the men shouted at Meenahan, “Stop right there copper, or we’ll burn you.”

Before Meenahan could react, the firing commenced from the green sedan. Meenahan was shot in the leg, and a six-year-old girl walking nearby with her mother was seriously wounded. The driver of the sedan had trouble starting the car, so the four men leaped from the sedan and tried to escape on foot. Three of the men manged to flee the area by jumping on a passing truck, but the fourth man slipped as he tried to get onto the truck and was apprehended by the wounded Meenahan. That man was Carmine Galante.

When Meenahan brought Galante to the station house, a group of detectives, angry that one of their own had been wounded, started to give Galante the “police station tuneup.” Despite getting his lumps, Galante refused to give up the identities of the men who had escaped. He was subsequently tried and convicted as one of the four men who had robbed the Lieberman Brewery in Brooklyn. On January 8th, 1931, Galante was remanded to Sing Sing Prison in Ossining, New York. He was later transferred to the Clinton Correctional Facility in Dannemora, New York, where he remained until his release on May 1st, 1939.

While Galante was in prison he was given an IQ test that revealed he had a lame IQ of only 90, which, even though Galante was well into his twenties, equated to a mental age of 14-years-old. It was also noted that Galante was diagnosed as having a “neuropathic psychopathic personality.” A physical evaluation showed that he had a head injury incurred in a car accident when Galante was 10-years-old, a fractured ankle when he was eleven, and that Galante was showing the early signs of gonorrhea, probably incurred at one of the many brothels controlled by the mob.

In 1939, after he was released from prison, Galante was again given sham employment at his old job at the Lubin Artificial Flower Company. In February of 1941, Galante obtained membership in Local 856 of the Longshoreman’s Union, where he ostensibly worked as a ” stevedore.” However, it is likely Galante very rarely showed up for work; one of the perks of being a member of the Mafia.

There is no record of the exact date, but Galante was induced as a made member of the Bonanno Crime Family in the early 1940’s. Despite the fact his boss was Joe Bonanno, at the time the youngest Mafia boss in America, Galante performed many hits for Vito Genovese, all throughout the 1930’s and 1940’s.

While Genovese was in self-imposed exile in Italy (he was wanted on a murder charge and flew the coop before he could be arrested), Genovese became fast pals with Italian fascist dictator Benito Mussolini. Mussolini had a stone in his shoe in America called Carlo Tresa. Tresa was causing Mussolini much agita by incessantly writing anti-fascist sentiments in his radical Italian-language newspaper, Il Martello, which was sold in Italian communities in America.

Genovese sent word back to America to Frank Garofalo, underboss to Joseph Bonanno, that Tresa had to go. Garofalo gave Tresa contract to Galante, who shadowed Tresa for a few days to determine the best time and place to whack him.

On January 11th, 1943, Tresa was walking along Fifth Avenue near 13th Street, when a black Ford sedan pulled up along side him. The Ford stopped and Galante jumped out, hot gun in hand. Galante blasted Tresa several times in the back and in the head, killing the newspaper editor instantly. Amazingly, Galante was seen by his parole officer fleeing the scene, but due to the wartime rationing of gasoline, the parole officer was unable to follow the black Ford containing Galante and the smoking gun. No arrest were ever made for the Tresa slaying.

In 1953, Bonanno sent Galante to Montreal, Canada to take control of the Bonanno Family interests north of the boarder. Besides the very lucrative Canadian gambling rackets, the Bonannos were heavy into the importation of heroin, from France into Canada, and then into America – the infamous French Connection. Galante supervised the Canadian drug operation for three years. But in 1956, the Canadian police caught wind of Galante’s involvement. Not having enough evidence to arrest Galante, they instead deported Galante back to America, classifying Galante as “an undesirable alien.”

In 1957, Genovese called for a big summit of all the top Mafioso in America, to take place at the upstate New York Apalachin residence of Joseph Barbara, a captain in the Buffalo crime family of Stefano Magaddino. In preparation for this meeting, on October 19th, 1956, several New York crime bigwigs were summoned to Barbara’s home to go over the guidelines of the proposed meeting; the prime purpose of which was to anoint Genovese as the Capo di Tutti Capi,” or “Boss of all Bosses.”

After the meeting ended, driving on his way back to New York City, Galante was nabbed for speeding near Birmingham, New York. Because his driver’s license had been suspended, Galante gave the police a phone one. He was immediately arrested and sentenced to 30 days in prison. However, the tentacles of the Mafia also reached right into the police department in upstate New York. After a few mobbed-up New York lawyers made the right phone calls to upstate New York, Galante was released within 48 hours. Yet, a state policeman named Sergeant Edgar Roswell took note of the fact that Galante had admitted to the police he had stayed the night before at the Arlington Hotel, as host of a local businessman named Joseph Barbara. This prompted Roswell to pay especial attention to the Barbara residence in Apalachin, New York.

Less than a month later, on November 17th, 1957, at the insistence of Don Vito Genovese, Mafia members from all over America made their way to the Barbara residence. These men included Sam Giancana from Chicago, Santo Trafficante from Florida, John Scalish from Cleveland, and Joe Profaci and Tommy Lucchese from New York City. Galante’s boss Joe Bonanno decided not to attend, and he sent Galante instead.

Sergeant Roswell took note of the fact that on the day before the nearby Arlington Hotel had been booked to the rafters with suspicious-looking out-of-towners. Roswell asked the right questions, and he was able to confirm that the man who made the reservations for these men was Joseph Barbara himself. Roswell drove to the Barbara resident and he spotted dozens of luxury cars parked outside, some with out-of-town plates.

Roswell called for back-up, and in minutes, dozens of state troupers arrived with guns drawn. The troupers raided the Barbara residence and chaos ensued. Men wearing expensive suits, hats, and shoes bolted from the house. Some were immediately arrested; some made it to their cars and drove off the property before roadblocks could be put in place by the police. Others jumped out of the windows and hightailed in through the thorny woods. One of these men was Carmine Galante, who hid in a cornfield until the police had left the Barbara residence. Then made his way back to Barbara’s home, and made arrangements for his safe passage back to New York City.

The next day, when the news of the raid on Barbara’s house hit American newspapers, blowing the lid off the misguided idea that the Mafia was a myth, Galante went into the wind, or in mob terms, he “pulled a lamski.” On January 8th, 1958, the New York Herald Tribune wrote that Galante had run to Italy to hook up with old pal Salvatore “Lucky” Luciano, who was in exile in Italy, after serving nine years in American prison on a trumped-up prostitution charge. Another report said that it was not Luciano Galante was with, but rather Joe “Adonis” Doto, another mob boss in exile in Italy. On January 9th, the New York Journal American said Galante was not in Italy at all, but in Havana, Cuba, with Meyer Lansky, a longtime member of the National Crime Commission, who had numerous casino interests in Cuba.

In April 1958, it was somehow leaked that Galante was now back in the United States and living somewhere in the New York area. The local law went to work, and in July, Galante was arrested by the Federal Bureau of Narcotics while he was driving near near Holmdale, New Jersey. He was charged with taking part in a major heroin deal, one of many Galante had been involved with. Also arrested in the same case were Vito Genovese, John Ormento, Joe Di Palermo, and Vincent Gigante. Galante, again making use of his cadre of New York attorneys, was released on $100,000 bail. Galante’s lawyers were able to delay any further legal proceedings for almost two years. It wasn’t until May 17th, 1960, that Galante was formally indicted, and again released on bail.

On January 20th, 1961, Galante’s trial finally began, and the judge, Thomas F. Murphy, revoked Galante’s bail, ordering Galante to be put right into the slammer. However, Galante’s luck held up when, on May 15th, a mistrial was declared. It seemed the foreman of the jury, a poor chap named Harry Appel, a 68-year-old dress manufacturer, had the misfortune of falling down a flight of stairs in a building on 15th Street in Manhattan. After the medics arrived and Appel was taken to a nearby hospital, it was determined that Appel had suffered a broken back. No one had seen Appel fall, nor did the hurt and frightened Appel say that anyone had pushed him. However, although they had no definite proof, law enforcement believed that Appel had been pushed by a cohort of Galante’s, with a warning not to say anything to anybody, and they would allow Appel and members of his family to live.

Galante, now feeling alive and chipper, was released from prison, secured by a bond of $135,000.

Alas, but all good things must come to an end.

In April 1962, Galante’s second trial commenced.

At the trial, there was a bit of mayhem in the courtroom, when one of Galante’s co-defendants, a nasty creature named Tony Mirra (who was said to have killed 30-40 people) became so unhinged, that he picked up a chair and flung it at the prosecutor. Luckily for the prosecutor, the chair missed him and landed in the jury box, forcing the frightened jurors to scatter in all directions. Order was restored to the court, and the trial proceeded, which was bad news for both Galante, and for Mirra. Both men were found guilty, and on July 10th, 1962, Galante was sentenced to thirty years in prison. Mirra also was sent to prison for a very long time. It is not clear if any additional time was tacked onto Mirra’s sentence for the chair-throwing incident.

Galante first was sent to Alcatraz Prison, which was located on an island fortress in San Francisco Bay. He was then moved to the Lewisburg Penitentiary, in Leavenworth, Kansas, before serving the final years of his prison term in the United States Penitentiary in Atlanta, Georgia. Galante was finally released from prison on January 24th, 1974, all full of fire and brimstone, and ready to get back into business. However, Galante was to be on parole until 1981, so he had to be careful not to keep a high profile. Unfortunately, being in the background was not in Galante’s makeup.

While he was in prison, Galante made it known that when he got out of prison he was going to take control of the New York Mafia by the throat. The accepted head of the five New York City Mafia families at the time was Carlo Gambino, the head of the Gambino crime family. Gambino was shrewd, and generally quiet and reserved; well-respected for his business acumen, and his ability to keep peace amongst his own family, as well as the other Mafia families. However, Galante had to use for Gambino, or his method of doing business.

By the time of Galante’s release, his boss Joe Bonanno had been forced to “retire,” and was living in Tuscon, Arizona. The new Bonanno boss was Rusty Rastelli. But since Rastelli was in the slammer at the time, Galante took over as the “street boss” of the Bonannos. Still, Rastelli was considered the boss of the Bonannos, and was none too happy about how Galante was strutting his stuff on the streets of New York City.

Galante took the unusual step, and not appreciate by other Bonanno crime family members, of surrounding himself with Sicilian born Mafioso like Caesar Bonventre, Salvatore Catalano, and Baldo Amato. Theses men were derisively called “zips” by the American Mafia, due to the quick way they zipped through the Italian language. These zips were heavily involved in the drug trade, and in direct opposition to those in the Genovese Crime Family, which was run by Funzi Tieri, every bit as cunning and vicious as Galante.

Galante had a minor setback, when in 1978, he was arrested by the Feds for “associating with known criminals,” which was a violation of his parole. While Galante stewed in prison, he began ordering his men to kill mobsters in the Genovese and Gambino crime families, who were cutting in on Galante’s worldwide drug operation. With Carlo Gambino now dead (from natural causes), Galante figured he had the muscle to push the other crime family bosses into the background. From prison he sent out the message to the other bosses, “Who among you is going to stand up against me?”

On March 1st, 1979, Galante’s was released from prison and walking on air because he truly believed the other crime bosses were afraid of him. Like Vito Genovese before him, Galante envisioned himself as “Boss of All Bosses,” and it was only a matter of time before the other bosses cowered before Galante and handed him the title.

However, Galante underestimated the might and will of the other Mafioso bosses in New York City. While Galante swaggered around the streets of New York City, the other bosses held a meeting in Boca Raton, Florida, deciding Galante’s fate. At this meeting were Funzi Tieri, Jerry Catena, Paul Castellano, and Florida boss Santo Trafficante. These powerful men voted unanimously, if mob peace was to exist in the streets of New York City, Galante had to go. Rastelli, who was still in jail, was consulted, and even the aged Joe Bonanno, living in Arizona, was asked if he had any reservations at his former close associate being hit. Both Rastelli and Bonanno signed off on Galante’s murder contract, and Galante’s days were numbered.

On July 12th, 1979, it was a hot and sticky summer day, as the 69-year-old Carmine Galante’s Lincoln pulled up at 205 Knickerbocker Avenue, in the Bushwick section of Brooklyn. For more than 50 years, Knickerbocker Avenue had been the turf of the Bonanno crime family, and over the years numerous mob sit-downs had taken place in one of several storefronts on the block.

Carmine Galante stepped out of the Lincoln, then he waved goodbye to the driver: his nephew James Galante. Carmine Galante was wearing a white short-sleeved knit shirt, and, as was his custom, he was sucking on a huge Churchill cigar. Galante strutted inside the tiny restaurant, and was greet by Joe Turano, the owner of Joe and Mary’s Restaurant. Galante had made this visit to meet with Turano, and with Leonard “Nardo” Coppola, a close associate of Galante’s, over some undetermined mob business.

At approximately 1:30 p.m., Cappola strolled into the restaurant, accompanied by zips Baldo Amato and Cesare Bonventre, who were cousins, and from the same village as Galante’s parents: Castellammarese del Golfo. By this time Galante and Turano had already finished their meal, so while the three newcomers sat inside and had their lunch, Galante and Turano slipped outside into the backyard patio, and sat under a yellow-and-turquoise checked umbrella. After Cappola, Bonventre, and Amato finished dining, they joined the other two men outside. Galante and Turano were smoking cigars and drinking espresso coffee laced with Anisette (only tourists and non-Italians drink Sambuca).

Galante was sitting with his back to a small garden, while Amato sat to his left and Bonventre to his right. Turano and Cappola sat on the opposite side of the table, their backs to the door leading to the restaurant.

At approximately 2:40 p.m., a four-door, blue Mercury Montego double parked in front of Joe and Mary’s Restaurant. The car had been stolen about a month before. The driver, wearing a red-striped ski mask that covered his face, stepped out of the car and stood guard, holding a.3030 M1 carbine rifle menacingly in his hands. Three other men, also wearing ski masks, jumped out of the car and jogged into the restaurant. They sped past the few startled diners who were still eating lunch, and rushed into the patio area.

As they entered the patio, one masked man said to the other, “Get him, Sal!’

The gunman called “Sal” began firing a double-barrel shotgun several times at Galante, propelling Galante, as he was rising from his chair, onto his back. Galante was hit with 30 pellets, one knocking out his left eye. Galante was probably dead before he hit the ground, his cigar still stuck tightly between his teeth.

As Galante was shot, Joe Turano yelled,”What are you doing?”

The same gunman turned to Turano, and with the shotgun pressed against Turano’s chest, he blasted Turano into eternity.

Cappola jumped up from the table, and either Amato, or Bonventre (it’s not clear which one did the shooting) shot Cappola in the face, then five times in the chest. Cappola landed face down, and the killer with the shotgun, blasted off the back of Coppola’s head.

The three masked men then hurried from the restaurant, and into the waiting getaway car. According to witnesses outside the restaurant, the car sped up Knickerbocker Avenue to Flushing Avenue, then disappeared around the corner. Bonventre and Amato, who were both wearing leather jackets despite the stifling heat, soon followed the three gunman out of the restaurant. They calmly walked down the block, got into a blue Lincoln, and drove away, like they had nary a care in the world.

Galante’s body was laid out in the Provenzano-Lanza Funeral Home at 43 Second Avenue on the Lower East Side. The crowds that usual accompany a Mafia wake of this kind were notably absent. Galante was buried on July 17th at Saint John’s Cemetery in Queens. With the Feds doing the counting, only 59 people attended Galante’s funeral mass and burial. The Feds also reported that not one Mafia made man was captured on surveillance cameras, either at the wake, or at the funeral.

One Fed, commenting at the sparse turnout, said, “Galante was so bad, people didn’t want to see him, even when he was dead.”

Even though the newspapers played up the killing with gruesome front page photos, the general public seemed imperious to the magnitude of the event. A young boy strolled up to a police officer standing guard the wake.

“Was he an actor?” the kid said to the cop.

The cop replied, “No, he was a gangster.”

The Boys From Brownsville Morphed Into Murder Incorporated

American Criminals

(The) Boys from Brownsville

They started out as punk kids looking to make a small score anyway they could. But the Boys from Brownsville advanced to being the right arm of Murder Incorporated, the most blood-thirsty organization in the history of America.

In the early 1920’s, the Shapiro brothers controlled the illegal activities in the Brownville section of Brooklyn with an iron fist. Meyer was the second oldest and he ran the show. Nothing was beneath Meyer, and he once claimed he owned fifteen brothels in Brownville, with no partners, except his brothers, to share in the proceeds.

“I’m the boss of Brownsville,” Meyer said to anyone who doubted his clout.

Irving was the oldest Shapiro brother; not as bright or as tough as Meyer, but still considered the second-in-charge. Willie was the youngest of the three, not too bright and not too tough; not a good combination in the means streets of Brownsville. Willie was basically considered a joke, and lucky to have been born into the Shapiro family.

Besides running broads, the Shapiros cornered the market in Brownsville on illegal booze, and illegal slot machines. To continue to operate untouched, Meyer was smart enough to pay tribute to the bigger mob bosses from the other parts of Brooklyn (Meyer didn’t consider them partners; just the cost of doing business).

“We got everything straightened out our way,” Meyer told his brothers. “As long as we stay in our own backyard, we’ve got nothing to worry about.”

Then a young street punk named Abe “Kid Twist” Reles began having ideas.

Reles’ father, Abraham, was an Austrian Jew; a humble man who had come to America to seek a better life. Upon his arrival in the “Mountain of Gold,” Abraham Reles supported his family by doing piece work in Manhattan’s Garment Center. Soon, he had saved enough money to start his own business: selling knishes on the streets of Brooklyn with his mobile stand, which Abraham Reles pushed from street corner to street corner, looking for the busiest spot.

Abe Reles was a stocky five-foot-two-inch menace, with the long and powerful hands of a six-footer, and he abhorred his father’s honorable way of life. Reles quit school after the eighth grade, and went to work as a go-fer for the Shapiros. Reles was used for the most menial of jobs; running errands and maybe sometimes keeping an eye on one of the many Shapiro-brothers-owned slot machines. One day, Reles took a bullet to his back while minding a Shapiro slot machine (a mere flesh wound). But this got Reles to thinking.

He told his childhood pal Martin “Buggsy” Goldstein, “Why do we have to take the left-overs?” Reles said. “We should cut a piece. The hell with those guys.”

(It was about this time that Reles took the nickname “Kid Twist,” in honor of a previous New York City Jewish mobster named Max “Kid Twist” Zwerbach, who was killed in front of a Coney Island dance hall in 1908.)

Goldstein was a follower and Reles was his pied piper. Whereas Reles was a tough runt who could kill with the best of them, the hulking Goldstein was the definition of street muscle. Reles snapped his fingers, and Goldstein jumped to attention and did what Reles told him to do. Reles decided that he and Goldstein should go into business for themselves. Nothing big; maybe a few slot machines, and a single house of prostitution for starters.

However, Reles knew the Shapiros had too many men on the streets, and that he needed to make alliances with other street toughs in order to bring his plans to fruition. Reles told Buggsy they should pay a little visit to Happy and the Dasher.

Harry “Happy” Maione and Frank “Dasher” Abbandando were two Italian good-for-nothings who headed the “Ocean Hill Hooligans,” a ruthless street gang who ran the bookmaking and loan-shaking operations in Ocean Hill, Brooklyn, which was adjacent to Brownsville. Maione, the elder of the two, was the boss; Abbandando — his second-in-command.

“Dasher” got his nickname because he was been such a dashing baseball player for the Elmira Reformatory, where he had spent most of his youth. In fact, people said the hulking Abbandando could have been a hell-of-a professional baseball player if that had been his desire. The movie-star handsome Dasher also had a slight problem concerning woman; he liked to rape them. Years later, as he awaited his murder trial, Dasher admitted he had participated in dozens of rapes, but he denied one rape in particular.

“That one didn’t count,” Dasher said. “I married her later.”

Dasher’s usual mode of murder was the ice pick because, “It didn’t make too much noise.” But Dasher did admit you had to hold your hand over the victim’s mouth while inserting the icepick, to muffle any screams that might be imminent.

Happy Maione, on the other hand, was short and mean, with beady eyes that seemed to bore a hole into the forehead of the person he was berating. In fact, Happy was called “Happy” because a smile rarely crossed his protruding lips. Once, in order to kill someone who Murder Incorporated said needed to be killed, the slender Maione dressed up like a sexy woman and knocked on the apartment door of his mark (after removing the light bulb in the hallway, of course). The sucker eyed what he thought was an attractive dame in the peephole of his door (for once Maione was smiling; his fake-eye-lashed eyes were fluttering too). As a result, the mark opened the door with the glee of a schoolboy panting for his first date. As soon as the door flung open, Maione and his accomplice filled the victim with several bullet holes, rendering him quite dead.

Abe Reles figured mean thugs like Happy and the Dasher would be swell partners in a takeover of the Brownsville rackets. He approached the Dasher first.

“How about we get together for a little booking?” Reles told the Dasher. “We could handle some betting; you here, and me and Buggsy in Brownsville.”

The Dasher was not too sure this was the right thing to do.

“I don’t know. Me and Happy are okay here,” the Dasher said. “And what about those Shapiros? They won’t like it.”

“Let me worry about those bums,” Reles said. “I’m for Kid Reles from here on in.”

Reles set up a meeting between himself and Buggsy, and Happy and the Dasher. Reles got right to the point.

“Those bums can be taken,” Reles told Happy.

Happy was willing to listen, but was not too eager to join forces.

“What’s on your mind?” Happy said.

“Listen, if we put a mob together we could take everything over,” Reles said.

Happy was still unconvinced. He said, “Look, I’m the boss of Ocean Hill, and I get left alone. Why should I stick my neck out?”

“You throw in with us, and we all move in,” Reles said.

“Where do I fit in if I do?” Happy said.

“Simple,” Reles said. “We take care of the Shapiros; then we take over. Everything goes into the pot. Brownsville, East New York, Ocean Hill – everything. Then we cut down the middle.”

Happy, who secretly hated Reles (and he knew deep inside Reles hated Happy too), told Reles he’d think about it. Happy then approached his mentor Louis Capone about Reles’ proposition. Capone (no relation to Al Capone) was ostensibly a Brooklyn restaurateur, but was in fact a big-time gangster with close ties to Mafioso like Joe “Adonis” Doto, and Albert “The Lord High Executioner” Anastasia. Capone was knee-deep in loan-sharking and was also a force in several labor union rackets too.

New York City District Attorney William O’Dwyer told the New York Times that, “Capone had his fingers dipped in every dirty crime committed by the murder syndicate (Murder Incorporated, which we’ll get to later in this book). He was the contact between lesser lights like Reles, Straus, Maione and Goldstein, and bosses like Anastasia and Buchalter (Louie Lepke). But he was not a real head of the mob.”

Happy figured if Capone gave his blessing for a marriage between Happy and Reles, it must be the right thing to do. So Happy laid out Reles’ plan to Capone.

Without hesitation, Capone told Happy. “It sounds real good, Hap.”

Capone even convinced Happy to take in another Capone protégé, Vito Gurino, a five foot-six-inch, 265-pound ox, who could kill as easy as eating a meatball sandwich. This gave the Reles-Maione crew one more valuable assassin in their war against the Shapiros.

So the alliance was made, and Abe Reles’ and Happy Maione’s gangs merged into one formidable group of killers. The Shapiros had a few proficient gunslingers of their own, but with the addition of his new torpedoes, the tide seemed to be turning in Reles’ favor.

Word spread quickly around Brownsville about Reles and Maione’s ambitions, and Meyer Shapiro was not too happy.

“Brownsville belongs to us,” Meyer told his brothers. “Nobody moves in here.”

Reles first order of business was to approach a young punk named Joey Silvers (Silverstein), who was one of the dupes the Shapiros used for their small stuff. Reles paid Silvers, and he paid him well, to tip off Reles whenever they was an opportunity to ambush the Shapiros, and kill all three brothers in one place at one time. Soon, Silvers contacted Reles and told him that all three Shapiros were holed up in a gambling house, and would be leaving shortly, making them naked to a sneak attack.

Not having time to assemble the rest of the crew, Reles and Buggsy brought along a new confederate named George DeFeo. When they arrived at the gambling house, sure enough, the Shapiros’ cars was parked right out front. Reles’ plan was to ice pick the tires, and then nail the Shapiros as they approached their car. But before Reles could even pull out the icepick, the Shapiros opened fire from the safety of the house. Buggsy took a bullet in his nose, and Reles absorbed another one in his stomach. DeFeo was shot dead instantly.

Reles and Buggsy somehow made it to safety, and with the help of a mobbed-up doctor, they slowly licked their wounds and began figuring out how to take out Silvers for his betrayal, along with the Shapiros.

However, Reles had underestimated the depravity of Meyer Shapiro.

One cool autumn night, Meyer Shapiro jumped into his jalopy and scanned the streets of Brownsville, looking to hurt Reles where it hurt most: below the belt. He spotted the pretty young girl while she was window shopping at a local clothing store. The girl was the 18-year-old girlfriend of Abe “Kid Twist” Reles.

Shapiro swerved his car to the curb, and before the girl knew what was happening, she was inside Shapiro’s car, kicking and screaming, but no match for a hardened thug like Shapiro.

Shapiro drove with one hand, and with his free hand he slapped and punched the girl into submission. Then he sped to a secluded area on the outskirts of Brownville and raped Abe Reles’ girlfriend. And if that wasn’t enough, as an added message, Shapiro pummeled the young girl’s face with both fists as if she were a man. When the girl’s face was a grotesque mask of blood, bumps, and bruises, Shapiro opened the passenger door and kicked her out onto the darkened street. She lay there for a while, then was able to drag herself to her feet and make it back to Brownsville. She told Reles what had happened, but her face told everything.

Reles was incensed. Women were off limits.

Reles slowly plotted his revenge.

Reles’ first order of business was to recruit another strong-arm for his crew. He picked a dilly in Harry “Pittsburgh Phil” Strauss, destined to be the most deranged killer in the history of Brownsville, if not in the entire United States of America. Strauss, who had never been to Pittsburgh (he just liked the name), was called “Pep” by his friends. It was later said Strauss liked committing murder so much (it was reported he killed anywhere from one hundred to five hundred people), he often volunteered for murder contracts because, as District Attorney William O’Dwyer once said, “Just for the lust to kill.”

Strauss was a connoisseur in the art of killing. He used whatever weapon available, but his favorites were the ice pick (like his compatriot Dasher), and a length of rope, which Strauss used to truss up his victims from ankles to throat, and let them linger there as he watched them strangle themselves to death.

Reles later said, “When we got Pep it was like we put on a whole new troupe.”

Reles also recruited a nasty Irishman killer named “Blue Jaw” Magoon, who got his moniker from the fact that he had a five o’clock shadow all day long.

Healed from his wounds, Reles called for a meeting with Happy and both crews.

“Now what happens?” Happy said.

“Well, the Shapiros have to be hit,” Reles said. “We can’t just muscle them out; they got to go. And remember, the first one is Meyer. I got something to square him for.”

The Shapiros knew they were hunted men, but they were lucky that Reles and his crew couldn’t hit the side of a barn with a shotgun at ten paces. For the next year, Reles and his boys stalked the streets of Brownville looking for the Shapiros, but especially Meyer Shapiro. They spotted Meyer eighteen times, and eighteen times their bullets missed their mark. On the nineteenth try, Reles finally wounded Shapiro and two innocent bystanders, but the wound was superficial and Meyer Shapiro escaped, still very much alive.

In early July of 1931, Irving Shapiro convinced Meyer that maybe they should relax and take a ride to Monticello in the Catskill Mountains for the day to visit old pal Jack Siegal, who was on trial for running illegal slot machines.

“You look a little jumpy, Meyer” Irv said. “We can run up and see if we can do anything for Jack. The ride will do you good.”

Since he was tired of being a clay pigeon for Reles’ inept shooting gallery, Meyer agreed to take the day off and breathe in some of that clean country air.

By this time, Abe Reles had his long tentacles throughout Brownville, and his ears firmly to the ground. Minutes after Irv and Meyer Shapiro left town, Reles knew about their country excursion. He quickly assembled his crew and presented his plan.

“There’s a card game at the Democratic Club on Sheffield Avenue tonight,” Reles said. “Those rats are sure to be back for it. They figure to leave Monticello around four-five o’clock. That would get them down here about eight. They’ll eat and be at the club say, ten-eleven o’clock. We’ll be there when they come out.”

Reles was almost exact in his calculations. At about 1 a.m., with Reles and his crew loaded for bear outside, Irv and Meyer Shapiro exited the Democratic Club and headed for their cars. The only problem was, about a dozen other card players exited at the same time, forming a shield around the Shapiro brothers. Before Reles and his crew could get off a shot, the Shapiro brother were safely in their car, and gone.

Reles was steaming mad, but he would not be deterred.

“Quick, over to their house,” Reles told his crew. “They’ll head there.”

Reles and his men sped over to 691 Blake Avenue; the apartment building where the Shapiros lived. The Shapiros’ car was nowhere in sight.

“Good, we beat them here,” Reles said. “Now we go in the hall and wait. Remember, Meyer goes first.”

They snuck into the hallway of the apartment building, removed the over-head light bulb, and waited in the dark. Luckily, no other residents entered the apartment building, and luckily for Meyer Shapiro, he had decided he needed a good rubdown at a nearby bath house.

“I don’t think I’ll go home,” Meyer told Irv in the car. “I’m still jumpy. Drop me off at the Cleveland Baths. I’ll stay there overnight. Maybe it will loosen me up.”

Irv Shapiro did as his brother requested, and after he parked his car near the entrance to his apartment building, Irv entered the darkened vestibule. Reles hesitated, realizing it was Irv and not Meyer Shapiro, whom he wanted badly. But the rest of his crew commenced firing. When the smoke cleared, Irving Shapiro, hit eighteen times, and was splattered dead on the tiled floor.

Scratch Shapiro brother number one.

Nine days later, on July 19, 1931, Meyer Shapiro was strolling down Church Avenue and East 58th Street in the East New York section of Brooklyn, when a dark sedan pulled up next to him and three gunman started firing. Shapiro jumped into his car and tried to escape, with the sedan chasing after him.

Policeman Harold Schreck was driving nearby when he heard gunfire. He sped to where the shots had come from, and he spotted the dark sedan careening straight toward him. Not seeing Shapiro speeding away for his life, Policeman Schreck ordered the driver of the sedan to pull over, but the sedan whizzed past him. Policeman Schreck made a U-turn and gave case, one hand driving, and the other hand firing his gun at the speeding sedan. Schreck soon was joined by another police car occupied by policemen Joe Fleming and Harry Phelps. The two police cars chased the sedan onto the street car tracks. The sedan skidded all over the road, almost tipping over several times, but it always regained its balance. At one point, Policeman Schreck spotted a pistol being flung from the car into an empty lot on Sutter Avenue.

The chase ended at Livonia and Howard Avenues, where the three occupants sprung from the car and tried to flee on foot. The cops jumped out of their two cars and caught all three men before they could get very far. The three men turned out to be Abe Reles, Harry Strauss, and Dasher Abbandando, who had obviously lost his skill at “dashing.” The cops also found a sawed-off shotgun near the sedan (which had been stolen six days earlier at the corner of Pitkin and Stone). It was obvious the hot shotgun had recently been discharged.

The three thugs were arrested, but they refused to talk. The police had information that Reles and his boys were “out to get” Meyer Shapiro, but Shapiro, only slightly wounded, went into hiding. With no dead body, and no one to issue a complaint, Brooklyn District Attorney Geoghan was forced to let Reles and his men go.

That made it twenty times that Shapiro had survived a Reles-led attack.

As a consolation prize, a few days later, Reles and Happy Maione cornered Joey Silvers on a Brownville Street corner, and up close, they blew his head almost completely off his shoulders. But, Meyer Shapiro was still on the loose, with “Deadeye” Reles and his boys in hot pursuit.

Meyer Shapiro decided Brooklyn was too hot for him, so he holed up in Manhattan where he thought he was safe. And he was – for a while.

While in Manhattan, Shapiro, his gang shrinking quickly, figured maybe he could establish himself in Manhattan; a little loansharking, a few slot machines, and maybe even little speakeasy which he could call his own. While attempting to set up shop in Manhattan, Shapiro exposed himself to the underworld element; not a smart thing to do for a man with a bull’s eye on his forehead.

On September, 17, Shapiro stopped in a Manhattan speakeasy for a drink. It’s not clear who spotted him, but soon Kid Twist, Happy, and Buggsy (sounds like three of the seven dwarfs) abducted Shapiro and took him to a Lower East Side cellar located at 7 Manhattan Avenue. The next morning a newsboy found Shapiro’s body in that cellar. He had been shot once behind the left ear at extremely close range, which was verified by deep powder burns where the bullet had entered Shapiro’s skull.

Scratch Shapiro brother number two.

As was his plan, Reles fired the fatal shot himself, and even Reles couldn’t miss with his gun pressed up against Shapiro’s head.

Now all that was left of the Shapiro gang was Willie Shapiro, who had been making noise that he was out to get Reles and his crew, despite the fact that Willie had all but disappeared from the streets of Brooklyn.

Willie Shapiro was considered the weakest of the Shapiro brothers and not a top priority on the Boys from Brownsville’s list of things to do. Reles and Maione were too busy strengthening their organization to put much effort in locating Willie, who by this time had embarked on a career as a prize fighter, and not a very good one at that.

By 1934, Willie Shapiro knew he was dead in the water if he insisted on going after the men who had killed his two brothers. He told his sister Rose, “What’s the use? I can’t make it alone. I’m out of the rackets. I’m going to forget about those bums.”

It turned out that Willie had waited too long to announce his retirement from a life of crime. Although Reles and his boys were not actively seeking Willie, he was still unfinished business, and Reles hated unfinished business

On July, 18, 1934, the day after Willie had spoken to his sister Rose, Vito Gurino met Reles and Strauss on a Brownsville street corner. He told them, “I just spotted Willie going into a place near Herkimer. You know, we’ve got nothing to do now (meaning killing). Why don’t we take him tonight and be done with it?”

Reles and Strauss agreed with Gurino’s assessment, and a few hours later, they abducted Willie from a Brownsville bar and brought him to the basement of a bar and grill on Rockaway Avenue that Gurino owned with Happy Maione and Happy’s brother-in-law Joe Daddonna. In the basement working over Willie were the hulking Gurino, Happy, Strauss, and the Dasher. The beating was most brutal, and when Willie was finally rendered unconscious, Happy put a stop to the festivities; at least for a while.

“This bum is done for,” Happy said.

That was the cue for Strauss to perform his neat rope trick. “Pittsburgh Phil” trussed up Willie like a Thanksgiving turkey; then watched Willie’s dance of death. When Willie stopped struggling and fell limp, signaling he had choked himself to death, the killers stuffed Willie into a laundry bag, to make it easier to transport his body. They flung the laundry bag into the trunk of their car and drove to the sand dunes, in a secluded area in Canarsie Flats. They dumped the laundry bag with Willie onto the sand, and commenced digging.

Shortly after, a Canarsie resident, who was having trouble sleeping, decided to go for a stroll near the sand dunes. Suddenly, he was startled when he thought he detected movement on top of one of the sand dunes. He walked closer and he spotted four men digging in the sand. Suddenly, one of the men lifted his head and spotted the witness. It was Happy and he yelled, “Somebody made us.”

The four men sprinted to a waiting car and sped back to Brownsville, presumably to have a celebratory meal in the bar and grill on Rockaway Avenue.

The witness ran over to where the men had been digging and he spotted the laundry bag in the half-dug hole. He bent down, pulled the top of the bag open, and there was Willie, all trussed up, and not looking to good. The man ran to the local police station, and when the police arrived soon after, Willie Shapiro was indeed dead.

Scratch Shapiro brother number three.

Willie’s body was brought to the Medical Examiner, who discovered sand in Willie’s lungs, meaning Willie had been buried alive.

With Louis Capone as the intermediary to keep peace between Reles and Happy, the Boys from Brownsville thrived. When Albert Anastasia needed someone murdered, he relayed this information to Capone, who gave the contract to Reles and Maione, who then used their stable of killers, including themselves, to do the dirty deeds.

However, the Boys from Brownsville’s main source of income was shylocking (loaning money out at usurious rates), bookmaking (taking illegals bets on sporting events), and floating craps (dice) games. The “floating” craps games took place on street corners, and in vacant lots. The more expensive games were run in car garages, or in any building that was vacant for the night.

The shylocking and bookmaking businesses were run from the backroom of a Brownsville candy store called “Midnight Rose’s.” The store was owned by a cranky old lady named Rose, who was the mother of one of the minor members of the crew, known only as the Dapper. Rose was hassled several times by the law over the type of people who frequented her establishment.

“Why do you let hoodlums hang out in your store?” she was asked by detectives.

“Why don’t the police keep them out?” she said. “Can I help it who comes into my store?”

One she was asked by the police if she knew anyone named “Pittsburgh Phil.”

“Pittsburgh, Chicago, San Francisco… what do I know about them?” she said. “I was never out of Brooklyn in my life. All I know is I got ‘syracuse’ veins. I’m a sick woman.”

It was stated in a 1942 corruption report to New York Governor Herbert Lehman by Special Assistant Attorney John Harlan, that in 1938 alone, more than $400,000 dollars in loans were handled by Midnight Rose herself.

There was also a Brownsville Boys’ “stolen-car department,” run by the younger members, who were basically go-fers for Reles, Happy Maione, Pittsburgh Phil, and the rest of the higher-ups. Teenagers like Dukey Maffetore and Pretty Levine stole cars on a regular basis, as did “Blue Jaw” Magoon, and stolen-car specialist Sholem Bernstein. Some cars were broken down and sold as parts, but most were used as transportation in murder contracts, which we will discuss later in this book under “Murder Incorporated,” a syndicate of killers which tapped the Brownsville Boys as their most efficient torpedoes.

It was around the time of the Willie Shapiro murder that the Brownsville Boys moved up in stature in the National Crime Syndicate, which included Italians Lucky Luciano, Frank Costello, and Joe “Adonis” Doto, and Jewish gangsters Meyer Lansky, Bugsy Siegel, Louis Lepke Buchalter, and Buchalter’s partner Jacob “Gurah” Shapiro. Through intermediary Louis Capone, the Brownsville Boys were given numerous murder contracts, which culminated in the Brownsville Boys being given more territories in Brooklyn in which to run their rackets.

There is no doubt that the Brownsville Boys elimination of the Shapiro brothers spurred their transition from strictly small-timers into the major leagues of organized crime.

Monsters Inside Of You: How Negative Spiritual Parasites Can Invade Your Womb!

Sex in today’s society is no longer a sacred topic that was once an intimate conversation between husband and wife, or a private discussion amongst lady friends, midwives, doulas, and elder matriarchs. In fact the media promotes risque sexual encounters with numerous partners parallel to buying candy at a counter, and picking any new flavor you so desire, and whenever you desire. You do not like vanilla, well throw it away and try chocolate. If you do not like chocolate, you can throw that away and try something totally outside of candy, perhaps things you probably should not digest in the first place. Sex as a hobby or as a sport is influenced everywhere, from shows like “Sex in The City” to books like “Fifty Shades of Grey” the so-called sexual liberation has given the green-light to less about love, commitment, and connection and more speed to outlandish promiscuity.

What the media and society does not tell us with all the glamour and sensationalism surrounding sex, is that every sexual encounter is also a spiritual encounter. We know about the dangers of Sexually transmitted diseases and are told to use condoms as protection. Yet what we are not told is how does one protect one’s self from a Spiritually Transmitted Disease! That’s right there are two very real STD’s both sexual and spiritual and both are contracted the same way. They contract through promiscuous, unloving, and casual sex with multiple partners, whom you may know very little about on a spiritual level. Do not get me wrong, sex is a beautiful and pleasurable act, but sex is also a sacred connection designed for a man and a woman who love and respect one another on every level. This means respect and commitment with the person’s mind, body, spirit, and emotions, not just the physical body. In our world today, sex is abused as a perverted function and used as a pleasure-seeking robotic game. This twisted and distorted perception is creating zombies in men and creating monsters within women, and destroying their wombs.

This article is not really about sex, it is about the monsters that can become impregnated within a woman’s womb by having sexual encounters with men who are spiritually sick, and who may have negative and dark energy within them. This article will inform you of what takes place on an energetic level of which you cannot see, but can physically manifest within a woman’s body. If you do not know or you are not certain whether or not your partner has good spiritual energy, or a high spiritual vibration you might want to rethink that booty-call or one night stand!

What In The World Is Spiritual Energy- and Just How Does This Effect a Man & Woman During Sex?

For years now science has proven that our bodies are made up of pure energy. Everything in this universe is made up of the same energy. It is just presented in different forms and shapes. Every cell in the human body has its atoms structured so it has a negative and a positive voltage, inside and outside. Therefore, every cell in our body is a miniature battery. Each cell has 1.4 volts of energy – and this may not seem like a lot, but when you multiply by the number of cells in your body (50 trillion) you get a voltage of 700 trillion volts of electricity in your body. Nothing to play around with at all! This energy is similar to what the Chinese call “Chi.” This is also the energy used in hands on healing, such as Reiki. This energy is constant and has been around since the beginning of time.

Albert Einstein proved this long ago with his Law of Conservation of Energy. This law states that energy cannot be created nor destroyed but is transferred from one form to another. If we are made up of energy, and this energy is transferred from one form to another, it is quite logical to understand that humans exchange energy during sex. In fact every time you make love or have sex there is a significant exchange of spiritual energy. When ones partner has a great deal of negative energy, or a great deal of karmic debt it can create a spiritual intrusion inside a woman’s womb during sexual intercourse. A spiritual intrusion is when negative and dark soul energy becomes stuck and lodged within your reproductive organs and cannot pass through or be released. The reason it cannot be released is due to blockage which stagnates Chi energy.

According to Chinese Medicine which has been around for 5,000 years, and predates modern medicine states our bodies are connected by networks of light energy called our “Chi.” The word Chi simply means spiritual energy. This energy is our life force and it must be able to flow freely in order for perfect health or good health to be maintained. Any blocks in our bodies does not allow our Chi energy to flow and this causes disharmony in our bodies. If negative energy becomes stuck within your womb it often forms blocks, and Chi energy cannot properly flow. When this happens stagnation will soon occur. This blocked flow of energy will eventually cause stagnation of the blood flow or a complete halt of the blood flow. This action leads to tumors, fibroids, cysts, endometriosis, teratomas, and other womb and reproductive issues including infertility.

Medical doctors have no real clinical reason as to why women develop fibroids despite the fact that an estimated one in four women of childbearing age have fibroids. Further, according to the U.S. National Institutes of Health (NIH), 20-25% of women of reproductive age have fibroids. By the age of 50 up to 80% of black women and up to 70% of white women have fibroids. Women between the ages of 30 and 45 are commonly diagnosed with fibroids, and African-American women tend to have the highest risk of developing fibroids. However, fibroids have been found in women of all ethnic backgrounds. While doctors may not have medical reasons as to why fibroids, which are muscular growths of tissue invade the womb, Eastern teachings and ancient Sacred Womb teachings have a very clear explanation. These abnormal growths are spiritual intrusions that invade, and suck the life out of women. Fibroids bleed and they take from the blood supply, which is supposed to flow to the vital reproductive organs, such as the uterus, ovaries, and fallopian tubes. Fibroids leave women tired, having a lack of energy, iron deficient, protruding abdomen, bloating, infertility, and can cause painful sex just to name a few. Fibroids can become as large as a basketball and can totally distort a woman’s uterus causing unbearable pain. Thousands of hysterectomies in women are performed all the time due to fibroids.

Another, spiritual intrusion in which medical science knows little as to why they plague women’s wombs is the ovarian teratoma. The word “Teratoma” is derived from Greek word “teraton” meaning monster. Teratomas may occur at any age but the prime age of discovery is in the childbearing years. The average age is 30. Up to 15% of women with ovarian teratomas have them in both ovaries. These cysts can range from the size of a grape to about 17 inches in diameter, approximately the size of a small watermelon. Teratomas can cause the ovary to twist and impede its blood supply, and if they burst they can cause serious damage. Also called a dermoid cyst of the ovary, a teratoma is a bizarre and strange tumor, usually benign, in the ovary that typically contains a mixture of tissues including hair, teeth, bone, thyroid, etc. What is known is that a cyst develops from a germ cell (a primary oocyte) that is located within the egg sac (ovary). Being a primary oocyte cell, it can give orders to other cells necessary to form mature tissues and often structures that would be found in a human baby, such as hair, bone, sebaceous oily material, neural tissue, teeth, and at its most grotesque some even have eyes. The teratoma is called a monster because this is exactly what it looks like. A distorted ball of flesh attached to your ovaries and having hair, teeth, bone, thyroid, and even sometimes an eye. Viewing a teratoma can be quite frightening to say the least and they may look like something from a science fiction movie. Teratomas however, are very real and any woman could have at this moment a monster inside of them. Yet what force or action causes these monsters to develop in the first place? Who or what is giving the orders for these cells to begin the process of creation? What exactly is this force trying to create?

Casual sexual encounters with others who may have negative or dark soul energy allows for the transmission of this energy to the womb. It is not unrealistic to postulate that this negative energy is what is giving the command to create the teratomas or monsters. The whole purpose of sexual intercourse is to procreate that is its function. Pleasure is merely a side benefit and a fail-safe, divine design so that we would enjoy the act of procreating! Ask yourself what would be the point in doing something that would bring about tremendous pain nine months later unless it is a pleasurable experience? Sex was designed to insure human life would continue regardless of outer circumstances, so yes it was designed to be pleasurable, but never meant to be abused. If we are supposed to create human life during sacred sexual intercourse, what might happen as a result of unholy unions and abusive, perverted, unloving, and uncommitted sexual encounters? We know from reading this article by now that during sex an exchange of energy takes place, but what happens to this energy?

Chi energy is spiritual energy and it is considered life-force energy and should flow freely through-out our bodies to bring about well-being. It would be only logical to assume that negative energy would do the opposite and work against our Chi energy as well as block it. It is know secret within Eastern spiritual teachings that sex is a sacred act in order to unite the masculine and feminine energies within a woman and a man. This union creates the wholeness that we lack and crave from the feelings of separation. The highest spiritual vibration is love and this is the source of Chi energy-God’s love. Love-making between a man and a woman allows for the opportunity to create another human life. So it is not illogical to assume that unholy, and unloving sexual acts also must create something and has the desire to create. The purpose of sex is to create, and you should never forget this fact. So no matter the kind of sex it can and will create, and negative sexual encounters could create monsters inside of you!

Why do we allow these encounters to take place in the first place some may ask? Sometimes when women have a great deal of unhealthy emotions, perhaps from abusive relationships, rape, abortions, miscarriages, and other traumatic experiences. These unhealthy emotions fester and become stagnant energy which can become lodged within their wombs. These blocked emotional energies lower women’s vibrations. Lower vibrations can attract other lower vibration and negative energies. So you may be attracted to a partner who has similar or like energetic vibrations. During sex these lower-level negative energies can attached themselves to the womb and parts within the reproductive area.

How The Womb Responds during unwanted & unloving sexual encounters:

A woman’s body intuitively knows what is sacred and what is not. Our womb tries to subconsciously protects us from disrespectful and dishonorable male sexual encounters, entrance, and stimulation. A woman’s body will often tense up and recoil at unloving sexual experiences. Our emotional connection will shut down and we will not be in the “mood.” Even if we ignore what our bodies are telling us and have sex anyway, most women will desire to cuddle or spoon immediately after sex.This is because it is our nature to connect with our lover. When a woman goes against her nature she is setting herself up for problems to occur. The more casual and unconnected sex becomes, the more a woman disengages from her intuitive abilities, and the more she will become numb. This often leaves a woman confused and unable to reject uncommitted and unloving sexual encounters.

When women engage in unloving sexual encounters it often feels like heavy, thick energy sitting in our wombs and bodies, or our energy field. It feels like extra weight, lethargy, dullness of thoughts, or lack of motivation. These unloving sexual encounters can and often does create emotional feeling such as shame, guilt, unworthiness, feeling undervalued and unloved. Another symptom may be a woman disappearing in her thoughts or mind during sex, and “tuning out” or going numb, in order to avoid being present. Sometimes, during the next day and even several days afterwards you feel a sudden loss of energy and may experience emotional upheavals, severe agitation, and mood-swings. The more you engage in unloving, and non-committed sexual relationships, the more you disturb your womb. If a woman has had sex with 15 men, then she has disturbed her womb energy 15 times. This creates 15 enormous energy blockages that she needs to break down so that healing and wellness can take place. The womb records every sexual encounter and every experience. After a period of time these unloving energetic exchanges become stored and lodged within the cellular memory of a woman. Overtime this can will block your vital Chi energy and can lead to reproductive illnesses such as fibroids, cysts, and teratomas, monsters inside of you.

For men it is a similar response, especially men who have sex with a plethora of women. Men who are not in control of their lower-level, primitive self will abuse the sacredness of sex. Men like this will abuse women’s wombs, not realizing they are actually in search of their maternal connection. These lost men are in search of their mother’s love, which some have never received. For others they have forgotten they came from the protective cushions of their mother’s womb. Such men lack respect for women and they view women as objects instead of the source of their very own creation. Some men even dislike feminine energy and become spiteful of it because their insatiable appetite cannot be quenched. Men like this can no longer feel the pure, loving spiritual energy in which only a woman’s womb can fulfill. A great majority of men are ignorant of their responsibility to a wife, and have know understanding of the powers of sacred womb energy and how it is actually a spiritual battery for men. In ignorance, some men claim they are sex addicts, but in truth they are desperately seeking sacred womb energy so that they can recharge and receive the life-force energy in which they need. Every time, a man has sex he releases precious life-force energy which is why he is exhausted after sex. He cannot get this energy back without the spiritual connection to his wife. However, her womb must be clear and undisturbed by negative energy in order for this to happen. What men do not realize is that all men are responsible for every womb they disturb. If a man disturbs 20 wombs, he is responsible for them all. It does not matter whether a man knows this information or not, karmically he is responsible for these women. Every encounter is an energetic exchange and some men have been with so many women that they have accumulated so much negative energy they are as walking zombies. They can no longer feel anything, they have no emotional connection, and no enthusiasm for life. Men like this often try to numb the pain with alcohol, drugs, gambling, and more sex. Sadly, nothing works to satiates their emptiness. Until such men reconnect with source and begin the process of healing, and making amends and respecting the power of the sacred womb nothing in their life will change.

We live in a world of duality, all things reflect positive and negative aspects. We must be ever mindful that the glamour and sensationalism surrounding sex only reveals one side. Sex is a beautiful and sacred act between a man and his wife, and it was designed as a vehicle for creation to take place. It is very important to remember this fact, and know what you may be creating when you engage in the act of sexual intercourse. When we abuse anything there are always consequences. Yet we do not have to live a life filled with sickness, confusion, and chaos. Human beings are intelligent and spiritual, and it is high time we reclaim our sacred selves, and not allow our lower-ego self to be in charge of our higher-spiritual self. Women do not have to suffer from invasive flesh monsters created from unloving, and negative sexual encounters. Men do not have to become zombie slaves to their primitive selves, acting as sex addicts, and feeling lost, disconnected and out of control. Ancient Eastern teachings such as Tantra and The Sacred Womb teachings, and methods can assist us in creating a better and brighter humanity.

Love & Light,

Tanya

The Murder of Harry

He was a mob insider, whom his former pal Louie “Lepke” Buchalter” decided knew too much to live. As a result, Harry “Big Greenie” Greenberg became the victim of the first mob hit ever in the sunny state of California.

Harry Greenberg, who also went under the names of Harry Schacter and Harry Schober, grew up on the Lower East Side of Manhattan with Lepke and Lepke’s longtime partner Jacob “Gurrah” Shapiro, who were affectionately known as the “Gorilla Boys,” and then, as they became more prosperous — the “Gold Dust Twins.” Greenberg was tight with the two murderers, and was their partner in various garment center businesses, and swindles. Apparently a few murders were involved, and while there is no evidence that Greenberg participated in any of these these murders, he sure knew about the murders, and why they were committed. Maybe Greenberg even knew who had committed those murders. That knowledge turned out to be not such a good thing in the wicked world of Louis “Lepke” Buchalter.

Greenberg palled out with Lepke and Shapiro, and he even spent the better part of his summers with them at the Loch Sheldrake Country Club, in the Catskills in upstate New York, owned by legitimate businessman named Sam Tannenbaum. Sam Tannenbaum had a teenage son named Allie, who who worked at the hotel, either waiting tables, or setting up beach chairs by the lake. Sam had hoped that Allie would be his heir apparent at the hotel when Sam decided to retire, but Allie was destined for bigger and better things.

Or so Allie thought.

At the end of the summer in 1931, Tannenbaum was strolling down Broadway in Manhattan, when he bumped into Greenberg.

Greenberg asked Tannenbaum, “Do you want a job?”

“I could use one, if it pays,” Tannenbaum said.

Greenberg smiled. “This one is for Lepke. You know what kind of a job it will be.”

Unwittingly, Greenberg had just helped hire one of his own killers.

As time passed, Tannenbaum rose up the ladder in Lepke’s “Murder Incorporated,” which was a mob subsidiary, whose only purpose was to kill anyone that the top mob bosses in New York City, and later, mob bosses all over America, said needed to be killed.

Things started to go south for Lepke, when in 1936, Special Prosecutor Thomas E. Dewey, who had already put Lucky Luciano, Lepke’s partner in the National Crime Syndicate, in jail for a 30-year bit, set his sights directly on Lepke. Dewey went after Lepke’s garment center rackets, and Lepke’s shakedown “Bakers Union.” However, these swindles were small potatoes compared to what Dewey really had in mind for Lepke. Convicted drug dealers always did substantial time in prison, so Dewey convinced the Federal Narcotic Bureau to build a case against Lepke, in a massive drug-smuggling operation. Figuring he was facing big-time in the slammer, Lepke went on the lam. Lepke was hidden in several Brooklyn hideouts by his Murder Incorporated co-leader Albert Anastasia, while Lepke’s rackets were tended to by other Syndicate leaders.

While Lepke was in hiding, he started thinking about who knew enough about his rackets to put Lepke in jail for a very long time, if not right into the electric chair. Lepke got word to all his killers, and anyone in the know, to either “Get out of town, or die.” Lepke’s thinking was, if any of his men got arrested, they might squeal on him in order to work out a better deal for themselves. It turned out that Lepke was right to worry about this, and that’s why in the spring of 1939, Lepke sent word to “Big Greenie” Greenberg to lam it out of town.

Greenberg took Lepke’s “advice” to heart and he hightailed it up to Montreal, Canada. While in Montreal, Greenberg got to thinking, “Hey, I’m up here in nowhere Canada, and I can’t even earn a decent dime. These guys better start taking care of me good.”

As a result, “Big Greenie” Greenberg did something very stupid. He sent a letter to Mendy Weiss, who was Lepke’s second-in-command in Murder Inc., saying, “I hope you guys aren’t forgetting about me. You better not.” Then he asked Weiss for a reported $5,000 to help him fight the cold weather in Canada.

Greenberg waited for a response, or the money, or both. When he got neither, he got to thinking again. “Hey maybe, sending that letter was not such a great idea.”

By this time, Weiss, after conferring with Lepke, had already given the order to Tannenbaum to go up to Canada and erase Big Greenie from Lepke’s list of “people to worry about.” But when Tannenbaum arrived in Montreal, Big Greenie had already flown the coop, and was officially a “lamster,” not only from the law, but from the guys he thought were his best friends.

Greenberg figured he’d hightail it up to Detroit, where the “Purple Gang,” another subsidiary of the National Crime Syndicate, might be nice enough to stake him a few bucks, and maybe even give Greenberg a safe place to hide. The Purple Gang, run by Sammy Coen, whose nickname was Sammy Purple, was very nice to Greenberg; too nice Greenberg thought. While he waited for some stake money, Big Greenie started thinking again, and he came up with the notion that the Purple Gang was stalling him so that killers from New York City could travel up there to do the big job on Big Greenie.

“They must have checked the New York office,” Greenberg figured. “The New York boys must have told them, ‘Keep him in tow until we get a couple of boys up there.'”

Greenberg was right. Tannenbaum and two other gunsels were in route to Detroit at the precise time Greenberg decided to take Horace Greeley’s advice and “Go West young man.”

Greenberg went as far west as he could without swimming, and he stopped in Hollywood, California, the new hometown of Benjamin “Bugsy” Siegel, a top boss in Murder Incorporated, and one of the few killers who thoroughly relished doing his job.

Siegel had been sent out to California in 1937 by the National Crime Syndicate to take control of all the illegal activities in the state, which was considered virgin territory by the East Coast mob. After organizing the syndicate’s gambling interests, Siegel decided there was big money to be made by unionizing the Hollywood extras.

You could have the biggest movie stars, the best scripts, and the finest producers and directors, but without extras, most movies could never get made. So Siegel unionized the extras and collected tidy sums from each and every one of them for the privilege of appearing, if only a few seconds, in a Hollywood production. Siegel even became a movie extra himself.

However, that was chump change compared to what Siegel really had in mind.

Tall and Hollywood-handsome, Siegel inveigled himself into the upper reaches of the Hollywood elite. He dated starlets two at a time, and even had a hot and heavy affair with an Italian Countess. The top actors and actresses of that time were Siegel’s best friends, but they learned fast being pals with a man known as Bugsy (no one ever called him “Bugsy” to his face) was an easy way to put a huge dent in your bank account.

Using the same technique he learned from Lepke in the labor unions, Siegel approached the biggest stars with his smooth line of patter. He would romance the female stars, then scare the hell out of them with his reputation, and a few pointed words. But with male stars, Siegel got straight to the point

With a notebook and pen in Siegel’s hands, the conversation would go something like this, “Hey look chum, I’m putting you down for $10,000 for the extras.”

“What kind of deal is this?” the actor would protest. “What have I got to do with the extras?”

Siegel would then shake his head, like a father disgusted at an ignorant child. “I don’t think you understand. Take your new picture, for instance. Every thing’s ready to go. But what happens if the extras go out on strike? That means the stagehands go out on strike too, because they’re all union. So there goes your picture.”

Without blinking an eye, every Hollywood star Siegel approached, without exception, paid up and paid up good. In 1940, when the Fed got a warrant for Siegel’s thirty-five room Holmby Hill’s mansion, they found in a safe upstairs a detailed accounting of the “loans” Siegel received for all the top Hollywood names. In one year alone, Bugsy Siegel had shaken-down actors and actresses to the fine tune of $400,000. And no one even complained to the cops. These frightened Hollywood suckers even palled out with Siegel while he was sticking his hands deep into their pockets.

So when the word came from back east that Greenberg was in Hollywood, of course Siegel was given the contract. Now, usually a man of Siegel’s stature would just give out the orders, and maybe help with the planning. But Siegel insisted, against the advice of Lepke, on getting in on the actual Greenberg murder himself.

Bugsy just loved a good killing.

“We all begged Bugsy to keep out of the shooting,” Lepke’s pal Doc Stracher said years later. “He was too big a man by this time to become personally involved. But Bugsy wouldn’t listen. He said Greenberg was a menace to all of us and if the cops grabbed him he could tell the whole story of our outfit back to the 1920s.”

At Newark Airport, just before he boarded a flight to Hollywood, Tannenbaum was given a small doctor’s instrument bag by the boss of New Jersey mob himself: Abner “Longie” Zwillman. Inside this bag were several “clean” guns, which were to be used in the Greenberg Hollywood caper.

In the meantime, Siegel was assembling his “hit team,” which included Whitey Krakow, Siegel’s bother-in-law from New York City, and Frankie Carbo, a Lower East Side thug and Murder Inc. operative, who had already been arrested 17 times, and charged with five murders, but none of the charges had resulted in Carbo doing any significant time in prison. Carbo was also a bigtime fight promoter and manager, and many of his top-notch fighters were suspected of not giving their best effort when their boss and his pals had bet bigtime on the other man.

Now came the issue of obtaining a getaway car.

Sholem Bernstein, an independent operator from New York City, just happened to be vacationing in Hollywood, when he decided to visit his old pal Benny Siegel. Soon, Bernstein would be sorry he ever made that visit.

Before even the small talk began, Siegel got right to the point.

“Clip a car,” Siegel barked at Bernstein. “Leave it in the parking lot down the street.”

Bernstein, a veteran at these sort of things, looked perplexed. Usually, when he clipped a car, he hid it in a private garage where the police wouldn’t be able to see it.

“A parking lot?” Bernstein said.

“That’s right,” Siegel snapped. “Just do as I say?”

So, Bernstein clipped a car and parked it in the open parking lot, just as Siegel had requested. Almost immediately, the owner of the stolen car filed a police report. Because they were on the lookout for the stolen car, the cops spotted the car right out in the open and returned it to its rightful owner.

Despite this misfortune, Siegel told Bernstein to clip another car. Bernstein said he would, and he even told Siegel how he usually operated. “Then you get license plates off another car that you case to see the owner only uses it once in a while, like a Sunday driver,” Bernstein said. “By the time the guy find out, you got the job done, and the cops are looking for him – why are his plates on a hit car. Then you…”

Siegel cut Bernstein off in mid-sentence.

The veins bulging in his neck, Siegel said, “Who the hell are you, coming in and telling me how to do a job? Out here it goes my way. And don’t you forget it.”

Even though Bernstein was in Hollywood on vacation, the mob rules were when a mob boss tells you to do something, you do it, or you’re dead. But Bernstein figured, when he was back in New York City and asked to do a job, the mob bosses, because Bernstein was a capable freelancer, let him handle things his own way. Now, since Siegel was dictating terms, Bernstein felt he was under no obligation to continue with the job. So Bernstein jumped in his car and headed back to New York City, which displeased Siegel to no end, and caused him to find someone else to pilfer a car for the Greenberg caper. Fuming, Siegel now wanted Bernstein dead.

But more on that later.

By this time, the surveillance on Greenberg’s residence at 1804 N. Vista De Mar Drive revealed that Greenberg was little more than a recluse. He never left home, except for his nightly 15-minute drive, each way, to get a newspaper in nearby Bel Air. Greenberg told his wife that his little nightly excursion “kept him from blowing his top.”

On the night of November 22, 1939, Thanksgiving Eve, a gunmen blew Goldstein’s top for him.

Just after dark, Tannenbaum picked up the stolen car from the parking lot. Then he drove Siegel and Carbo to Siegel’s home to pick up Siegel’s Cadillac, which was to be used as a crash car in case the cops, or a nosy bystander, decided to chase them after the deed was done. The two cars, with Carbo in Siegel’s car, then drove to a spot a several houses down from Greenberg’s residence. They watched as a few hours later, Greenberg emerged from his house, looked carefully both ways (missing the two parked cars down the block), got into his car and sped away. Carbo then emerged from Siegel’s car, slithered down the block, and hid in the bushes near Greenberg’s house.

Like clockwork, just over 30 minutes later, Greenberg turned the corner of Yucca Street and headed toward 1804 N. Vista De Mar Drive. Greenberg’s car passed the two parked cars, but both Tannenbaum and Siegel had slid down in their seats so they could not be seen. A spit second later, Tannenbaum flashed his headlights, just for an instant, alerting Carbo, who was waiting in the wings ready to exit stage right into a murder scene. As Greenberg tried to exit his car, Carbo sped from the shadows and pumped five bullets into Greenberg’s head.

Then Carbo raced back to the stolen car and jumped in next to Tannenbaum. Tannenbaum sped away, with Siegel in his crash Cadillac following close behind. (The crash car was always a legitimate registered car, so the driver could claim after a crash, either with a police car, or a civic-minded civilian’s car, that he had just lost control of his car.). The two cars rushed to a preordained spot where they met with another co-conspirator waiting in a third car. The third chap turned out to be Champ Segal, a small-time criminal who was always willing to help the big boys with whatever. Segal immediately drove Tannenbaum to San Francisco, where, mission accomplished, Tannenbaum hopped on a plane back East.

Still, Siegel had a stone in his shoe and that stone was named Sholem Bernstein.

There was a system the National Crime Commission had in place for settling matters of dispute. Bernstein couldn’t be touched by Siegel unless Siegel had the permission of the boss of Bernstein’s New York City territory. The New York City bosses considered Bernstein one of their best men and refused to harm a hair on his head. But Siegel was adamant that Bernstein must die, so this compelled Siegel to fly to New York City in order to plead his case for the death penalty for Bernstein.

The National Crime Commission prided itself on its internal justice system. Every man who was targeted to death by someone, was allowed to have his case pleaded in a kangaroo court, usually by someone with pull within the organization. The man who took Bernstein’s part was none other then Abe Reles, who had not yet turned canary, and was still very much alive. As was shown when he took the stand against his old friends, Reles had a way with words, and he could be very convincing when he got the urge, which, considering his career, was quite often.

The sitdown took place in midtown hotel room, with a nine-member panel deciding on the fate of Bernstein, of which there was no appeal process possible. Siegel pleaded his case first, firmly stating that Bernstein was on a job, and not only had disobeyed direct orders, but had fled the scene before his job was completed. Siegel pointed out that the penalty for this was death. Period.

Now it was Reles’ turn.

Reles began by saying he was calling no witnesses. He also admitted that his client – Bernstein – had indeed fled California before he was able to steal the much-needed second murder car. And then Reles went on to explain why his client was completely innocent of all the charges.

Reles told the panel, “The same day Ben gave him the contract, Sholem got word from New York that his mama is going to cash in. Sholem is a good boy. His mama is dying; he figures he should go there. You all know how a mama is. It makes it easier for her to go if her boy is sitting there by the bed, saying nice things – like he loves her and she is getting better and like that.”

“So Sholem doesn’t even think of a contract. He don’t think of nothing. He lams out of L.A. and hustles home to be with his mother when she checks out. He drives day and night. All he wants is to hold her hand. He is a good boy.”

Reles’ put his chin up into the air and raised his voice an octave. “And that gentlemen,” he said, “that is why Sholem left town. Not on account of ducking the contract. But on account his mama is kicking off.”

When Reles had finished, there was not a dry eye in the room; not even Siegel’s. Bernstein was unanimously acquitted, and Ben Siegel flew back to California, only to have his own murder contract approved by the National Crime Syndicate, and summarily executed, on June 20, 1947.

Types of Computer Addiction

Which type of computer addiction is responsible for most computer addicts? Since there are so many different internet computer activities it is very difficult to pinpoint exactly which one is the cause of most addicts. However, there are several types which seem to be more common with computer addicts. Outlined below are what are considered to be the most addictive computer and internet related activities.

*Online games

Online games are a common cause of computer addiction. Online games consist of multi-player games via the internet . This is where the player assumes a character in the game and plays against other people from all around the world. There are many internet games on the market and some of them have millions upon millions of players worldwide. The majority of the players involved enjoy just a casual game after school, work or at weekends. A minority, however, have become so addicted, and alarmingly so, that they are spending upwards of 12 hours per day playing the game they are addicted to. Reports have come in that some people have been playing around the clock and not eating or sleeping for days and days because they do not want to leave the computer and the character they are pretending to be.

*Chat rooms

Millions of people use chat rooms daily. It is fun for those millions of people. There are lots of conventional chat rooms. There is also chat software for the larger chat companies, for instance Yahoo Messenger and MSN Messenger. Alas, there is again the minority who use chat rooms to feed their addiction. These people can be whomever they want to be. They may have anti social problems, they may be shy, they may have other problems that stop them from meeting people in the real world. No matter what problem the person has the chat rooms seem to be the answer. However, the real answer is the chat rooms make a person lose even more social skills in the real world. Seldom will an internet chat room addict ever get to meet the people he or she is chatting to. It would ruin the facade the addicts are putting up for their chat room colleagues. Unfortunately, this type of computer addiction can have a drastic effect on a persons’ personality and health.

*Online shopping

Online shopping addiction comes in the form of many kinds. There is the person who is addicted to buying items from the many online shops. Then there is the person who is addicted to auction type buying. Either one could put a person in debt in a matter of seconds. Just one click of the mouse could take money from their credit card and rack up enormous debts. This type of addiction usually starts with small purchases and paying with their credit card. Many small purchases of this kind then add up to many thousands of dollars. The thrill of bidding on an item in an online auction and then overbidding just to win the item (which they may not really want anyway) does cause addiction. Once the item has been bid on and won, a contract has been entered into. A very easy addiction to get into but very hard to get out once the debt has set in.

*Online gambling and online pornography

These are possibly the most damaging of all computer addictions. These millions of dollar a year businesses make their money by sucking addicts of their money. The thrill of possibly winning by gambling is very real and has never been easier since the onset of online casinos and other forms of online gambling. Serious debts have been incurred by these computer addicts. Some have even lost everything, their family, homes, possessions and even more extreme, their lives. There are organizations that specifically deal with this kind of computer addiction and they have helped many thousands of people get rid of this damaging addiction and have been able to give advice on helping to pull their lives back together again.

By no means is this list of computer addictions complete as there are many other forms of computer addiction. The ones mentioned in this article are, I believe, to be the most prevalent types of computer addiction.

How Do Islamic Banks Make Money?

A young man makes his career choice and decides to become a successful banker, just like his father. He wants to prepare for the role and asks his father “What must I do to become a successful banker, just like you?” “Son,” says the father, “You must follow these three simple rules: first, don’t lend money to those who don’t have any; second, don’t lend money to those who need it badly; and third, the most important, don’t lend your own money.” Sound advice in these troubled times. It is a shame that many of today’s bankers either never received this sound advice, or ignored it!

In a previous article I presented the argument that Islamic banking institutions were weathering the present financial crisis comparatively well as they were, or certainly should be, insulated from the disasters in the interbank market and the mess in the derivatives markets. A number of readers raised the logical question of how Islamic banks manage to stay in business without charging interest.

To recap, one of the basic principles of Islamic banking is the prohibition of riba (usury or interest). Up until the 1980s riba was generally interpreted to only apply to usury but it is now accepted practice to refer to all interest. Other principles are based on simple morality and common sense, which are by no means unique to Islam. For example, usury was also prohibited by the Old as well as the New Testament. Even literary heavyweights such as Shakespeare weighed in against the practice.

Islamic banking is also by no means a recent phenomenon. The basic practices can be traced back to the early parts of the seventh century. Some experts even claim that many of the concepts and techniques so familiar to us today were later adopted by European bankers. Its fairly recent reemergence coincided with rising oil prices in the mid 1970s thus providing parts of the Muslim world with significant financial resources. The other crucial element was the accompanying search for ethical values in managing their financial affairs, something many of the traditionally western financial organisations could not provide. As this is a trend not only applicable to the Muslim world, the emerging Islamic banks are increasingly being accepted by non-Muslims who do not wish to invest in, or even deposit their savings with companies engaged in unethical and socially harmful activities, such as dealing in alcohol, gambling, pornography and tobacco.

The Islamic economic system is concerned with social justice to ensure that none of the parties involved in a transaction is being exploited without at the same time inhibiting individual enterprise. Extended to the Islamic financial system, this means that the funds individuals and/or companies put at risk share the profits or losses resulting from the enterprise. This concept of sharing the delights or pain of the outcome of business is a progressive one. To paraphrase Charles Darwin “It is not the strongest financial system that survives, nor the most intelligent. It is the one that is most adaptable to change.” Islamic banking encourages better resources management, in particular as outright speculation is not permitted by Shariah, ie Islamic law. The participants are keeping pace with sophisticated techniques and have developed products that are not only ethically motivated but also profitable.

Islamic financial solutions generally have Arabic names thus intimidating many potential buyers into saying it is all too complicated. At their core, most of these products are essentially the same as their conventional equivalents. The main differences are the absence of interest and often complicated procedures to ensure compliance with Shariah law.

For example, in Islamic housing finance the risks involved are shared between the bank and the borrower, rather than transferring all the risk to the latter. The most commonly used contract is the diminishing musharaka (partnership) contract. In this case the bank and the borrower form a partnership, with the bank providing up to 95 percent of the purchase price, and the borrower 5 percent.

The borrower buys out the ownership share of the bank which makes its profit from the rent paid by the client for the share the bank owns. This happens over a period of, usually, 15 to 30 years.

Should the borrower default on a rental or principal repayment, the bank may advance the borrower an interest-free loan to enable him to continue their payments in anticipation that he will pay in full when he is able to. The good news is that during this period of distress, the borrower retains his home rather than face eviction.

Having said this, Islamic banks still appraise credit risk, and indeed are more cautious about who they finance than conventional banks.

What Is The Truth About Trends in Binary Options Trading?

Binary Options Trends are made easy by knowing how and where the financial marketplace will lead. Trends are what all binary and forex traders look for and try to decipher.

I gave you a little insight on how Binary Options Made Easy works in my first article, now I will dive a little deeper into the aspects of this exciting trading Platform.

One Hour Options, as they are called, can be viewed as a financial market instrument while traders have a versatile approach without the problems involved while executing regular “vanilla options” as they are referred as.

Whether or not you are looking for a short term projection of your binary options trend or hedging your trades, trending can help you obtain higher payouts in a shorter trading period. This way of forecasting trend movement is achieving recognition with traders worldwide. Forex binary traders are being drawn in by the simple to use binary platform and they can be in and out of a trade in less than 30 minutes.

These All or Nothing Options are available in a wide range of underlying assets such as Indices, Commodities, Currencies (Forex market) and Stocks. No matter if the trader has taken a call (rise in price) or put (a decline in price), the contract has a time period in which the trader has to be correct with regards to the vision in direction of the underlying resource cost, then they will be in the money.

But on the other side of the coin if the trader has picked the underlying asset incorrectly then the trade will stop out of the money. Many binary options companies are starting to use what is called a “roll over”. That is when if you think your binary options trade will finish out of the money you can roll your wager over to the next hour and pay a fee in order to continue the trade.

Being able to easily pick out the trends in Binary Options Trading is what it is all about. Since many times you only have one hour to make your decisions you need to better understand what trending is all about. Since we are making Binary Option trading easy to see the direction in which any commodity can move you need to focus on the short term strategies. Binary Options made easy can give you a better understanding of why the Options markets move as they do.

There is a reason, now all you have to do is learn the principles of good money management, the ease of the binary platform and strict control of your emotions and you are on your way to making some great money. But be forewarned if you are looking to do this full time treat this as a business and not gambling.

Cyberethics (Information System Ethics)

In order to examine ethical issues, it is first necessary to define ethics. Today, we regard ethics as a “rational process founded on certain principles.” However, I believe a definition that is more applicable to this project is the ethical theory that existed in ancient Greece. There, ethics was the study of what was good for both the individual and society. We will look at some online issues and how they may be good and/or bad for society. Cyberethics is quite simply the study of ethics on the Internet.

“Ethics begins when elements within a moral system conflict.”

Cyberethics is often called as Information System Ethics. Information System ethics can be defined as “The study of moral, legal, ethical issues involving the use of information and communication technologies”

There are many unique challenges we face in this age of information. They stem from the nature of information itself. Information is the means through which the mind expands and increases its capacity to achieve its goals, often as the result of an input from another mind. Thus, information forms the intellectual capital from which human beings craft their lives and secure dignity.

However, the building of intellectual capital is vulnerable in many ways. For example, people’s intellectual capital is impaired whenever they lose their personal information without being compensated for it, when they are precluded access to information which is of value to them, when they have revealed information they hold intimate, or when they find out that the information upon which their living depends is in error. The social contract among people in the information age must deal with these threats to human dignity. The ethical issues involved are many and varied in Information System Ethics.

Ethics is required in information Systems to overcome the following ethical issues.

Privacy: What information about one’s self or one’s associations must a person reveal to others, under what conditions and with what safeguards? What things can people keep to themselves and not be forced to reveal to others?

Accuracy: Who is responsible for the authenticity, fidelity and accuracy of information? Similarly, who is to be held accountable for errors in information and how is the injured party to be made whole?

Property: Who owns information? What are the just and fair prices for its exchange? Who owns the channels, especially the airways, through which information is transmitted? How should access to this scarce resource be allocated?

Accessibility: What information does a person or an organization have a right or a privilege to obtain, under what conditions and with what safeguards?

Information System ethics explores and evaluates:

o the development of moral values in the information field,

o the creation of new power structures in the information field, information myths,

o hidden contradictions and intentionality’s in information theories and practices,

o the development of ethical conflicts in the information field. etc

Now let us take a look at privacy by the following examples. A few years ago, Florida lawmakers gave the go ahead to have monitors stationed in bathrooms at Tallahassee Community College to determine if the facilities were being underutilized. Students and faculty vehemently protested that the monitors violated their privacy. State officials said that the value of the information gained through the study was more important than the threat to privacy. Other issues like collection of private data of the users using internet by monitoring the traffic is strongly related to one’s policy as that information can be further used for illegal purposes. These types of privacy issues are needed to be addressed properly so that they should not exploit one’s freedom. One issue that I kept thinking about when I was constructing my Web page was whether it was ethical to lift an image from someone’s home page and use it on my Web page without crediting the source. Such ethical issues come under property.

One reason that topics such as online gambling and pornography have become such firestorms of controversy in cyberspace is the simple fact that so many people have access to the Web sites. Simply put, if no one had access to online pornography no one would care. With this another issue “Censorship” comes which should be deal in efficient way as it is not easy to implement. Ethical issues can also be religious, moral or any other.These type of issues are not easy to deal with.

Similarly, let us take China into consideration on the issue of “Censorship”. China has implemented the methods of censoring the internet that are somewhat harder to bypass for people generally unfamiliar with the way internet works. There is ,for example internet censorship as implemented in China–using a list of banned words that are censored on the fly. As users in china request a webpage , the incoming page is first inspected by government servers n blocked if a banned term such as “Democracy” is present. Human censors are also actively looking at what people browse on the internet, and block websites as they see fit.

Crimes on internet are also increasing in a continuous manner.Computer crime is a general term that embraces such crimes as phishing, credit card frauds, bank robbery, Industrial espionage, child porn, kidnapping children via chat rooms, scams, cyber terrorism, viruses, spam and so on. All such crimes are computer related and facilitated crimes. Many recent cases seen like Microsoft’s website was brought down for a little time resulting in a huge loss to Microsoft. Similarly, NUST, one of the best considered university in Pakistan got Hacked and redirected to another domain. Credit card fraud have grown in an increasingly manner. Leakage of Military information from internet is another internet crime. Software known as Google earth, which shows information about different places including military land or can lead to robbery planning, is becoming an ethical issue around the world. Many people protest against this leakage of information but still one can’t deny that it is one of the major enhancements in Information Technology.

The question about how to police these crimes has already been constructed, but this task is turning out to be an uphill battle. Since the first computer crime law, the Counterfeit Access Device and Computer Fraud and Abuse Act of 1984, the governments have been trying to track down and stop online criminals. The FBI of different countries have tried many programs and investigations in order to deter Internet crime, like creating an online crime registry for employers .The reality is that Internet criminals are rarely caught. One reason is that hackers will use one computer in one country to hack another computer in another country. And that criminal isn’t working alone. Loosely organized groups–which security experts call “Web gangs”–conduct much of the illegal activity online. The structure of Web gangs may be patterned on that of traditional organized crime, in which the members of the group may never come into contact with one another and may never be aware of who they are working for.

Conclusion:

We live in an exciting time in history. The widespread availability of computers and Internet connections provides unprecedented opportunities to communicate and learn. Unfortunately, although most people use the Internet as a powerful and beneficial tool for communication and education, some individuals exploit the power of the Internet for criminal or terrorist purposes.

We can minimize the harm that such individuals do by learning ourselves, and teaching young people, how to use the Internet safely and responsibly. The term “cyberethics” refers to a code of safe and responsible behavior for the Internet community. Practicing good cyberethics involves understanding the risks of harmful and illegal behavior online and learning how to protect ourselves, and other Internet users, from such behavior. It also involves teaching young people, who may not realize the potential for harm to themselves and others, how to use the Internet safely and responsibly.