He asked the Supreme Court, in March 1973, to review a decision in a case the ACLU had won at the Court of Appeals level, Charles E. Moritz v. Commissioner of Internal Revenue. United States Court of Appeals for the Tenth Circuit, Fourteenth Amendment to the United States Constitution, Associate Justice of the Supreme Court of the United States, "Notorious RBG: Ruth Bader Ginsburg's journey from ACLU lawyer to pop culture icon", "Ruth Bader Ginsburg shows how feminism is done. Earlier today, the Australian Taxation Office (the Tax Office) released its Decision Impact Statement on the High Court decision in Commissioner of Taxation v Anstis. 17-72877. The court ruled that earlier stipulations had established that purpose and that, anyway, the care being given was not so specialized that Moritz could not provide it. This case had a large impact on the constitutional development of Uganda since … Charles Moritz was well raised to be the sort of man we should all hope our sons will become. Published 22/06/2016, Votre adresse de messagerie ne sera pas publiée. During the 1968 tax year, Section 214 of the Internal Revenue Code provided that certain taxpayers could claim a tax deduction for expenses relating to the care of the taxpayer's dependent: Sec. Reply. Function: require_once. During the plenary session of the European Parliament in Brussels (17-20 May 2021), MEPs debate on the impacts of climate change on vulnerable populations in developing countries. 1, National Coalition for Men v. Selective Service System, https://en.wikipedia.org/w/index.php?title=Moritz_v._Commissioner&oldid=949548856. Ms. Moritz filed her petition for dissolution on April 6, 1989. Yes. They argued that Moritz would have been allowed the deduction if he were female and that there was no rational basis for the difference in treatment between men and women in this case. Opinion for Moritz v. Commissioner, 21 T.C. Our trip around the world and life… emanuel vignato fifa 20 potential bbc period movies hourglass scattered light glitter eyeshadow ingredients Fiorentina Super Mario shirt moritz v commissioner outcome. UGANDA v. COMMISSIONER OF PRISONS, Ex PARTE MATOVU [1966] 1 E.A 514`This was a decision of the High Court of Uganda in which Han Kelsen's General Theory on law and state and the Political Question Doctrine were considered in determining the legal validity Uganda's 1966 Constitution. He wanted to … IRS Action on Decision 1978-19, 1977 AOD LEXIS 44 (November 11, 1977). Function: _error_handler, Message: Invalid argument supplied for foreach(), File: /home/ah0ejbmyowku/public_html/application/views/user/popup_modal.php Under the terms of the statute, only "a woman or widower, or is a husband whose wife is incapacitated or is institutionalized," was eligible for the deduction. Charles E. Moritz v. Commissioner of Internal Revenue, 469 F.2d 466 (1972), was a case before the United States Court of Appeals for the Tenth Circuit in which the Court held that discrimination on the basis of sex constitutes a violation of the Equal Protection Clause of the United States Constitution.Charles Moritz had claimed a tax deduction for the cost of a caregiver for his … Search completed … LINDA MORITZ, Plaintiff, OPINION AND ORDER v. 14-cv-380-wmc NANCY BERRYHILL, Acting Commissioner of Social Security, Defendant. It is not one having a fair and substantial relation to the object of the legislation dealing with the amelioration of burdens on the taxpayer," citing Reed v. Reed. We focus on the impact of a selection policy over a single epoch. Charles Moritz had claimed a tax deduction for the cost of a caregiver for his invalid mother and the Internal Revenue Service had denied the deduction. In sum, the petitioner was an unmarried male who was responsible for the care of his elderly mother. Commissioner, Ninth Circuit Docket No. Extend the deduction to never-married men. (a) General rule.-There shall be allowed as a deduction expenses paid during the taxable year by a taxpayer who is a woman or widower, or is a husband whose wife is incapacitated or is institutionalized, for the care of one or more dependents (as defined in subsection (d) (1)), but only if such care is for the purpose of enabling the taxpayer to be gainfully employed. Function: view, File: /home/ah0ejbmyowku/public_html/application/controllers/Main.php Click on the case name to see the full text of the citing case. Their strategy was to list all the federal laws which treat men and women differently, … Moritz petitioned the United States Tax Court, asking the court to overrule the IRS and hold that he was entitled to the deduction. Femmes, genre et numérique : où est le problème ? Throughout this country’s history, the law hasn’t been consistently fair across gender lines, classifying women as second-class citizens and making assumptions … [2], Moritz appealed the Tax Court's decision to the United States Court of Appeals for the Tenth Circuit. Charlie deserves our admiration. Therefore, they argued, the denial of the deduction constituted discrimination based on gender and an unconstitutional denial of equal protection in violation of the Fourteenth Amendment to the United States Constitution. of Okla. Griffin v. County School Board of Prince Edward County, Swann v. Charlotte-Mecklenburg Board of Education, Mississippi University for Women v. Hogan, Parents Involved in Community Schools v. Seattle School District No. The Decision Impact Statement explains the Commissioner's position in relation to the High Court decision and how the law will be administered as a consequence of the decision to allow Youth Allowance … Moritz had encountered undisguised sex discrimination in, of all places, the Internal Revenue Code. The very fact that the case dealt with gender-based discrimination fueled the respondent’s drive to see the petitioner’s (Mr Moritz) requests denied. 469 F.2d 466 - MORITZ v. C. I. R., United States Court of Appeals, Tenth Circuit. Line: 479 Reply. On October 22, 1970, the Tax Court denied his petition, holding that he was not covered by the statute and rejecting his argument that denial of the deduction was unconstitutional. The United States Tax Court agreed with the IRS's decision to deny the deduction, but on appeal the Tenth Circuit Court of Appeals overturned that decision, holding that the tax code conflicted with the Equal Protection Clause of the U.S. Constitution and extending the caregiver deduction to never-married men. Case before the United States Court of Appeals for the Tenth Circuit in which the Court held that discrimination on the basis of sex constitutes a violation of the Equal Protection Clause of the United States Constitution. 31 T.C.M. The 2018 film On the Basis of Sex, based on Ginsburg's life and early career, focuses on Ginsburg's representation of Moritz in this case. Get free access to the complete judgment in JOHNSON v. MORITZ on CaseMine. Function: _error_handler, File: /home/ah0ejbmyowku/public_html/application/views/page/index.php Listed below are those cases in which this Featured Case is cited. Finally the court agreed that "extending the coverage of the deduction provisions seems logical and proper, in view of their purpose and the broad separability clause in the act. However, the change was not made retroactive. The Government argues that the deduction was unavailable because he was a single man who has never married, the deduction being limited to a woman, a widower or divorce, or a husband … 214. Click the citation to see the full text of the cited case. C This article has been rated as C-Class on the project's quality scale. In reality, how- Function: view. Moritz v. Commissioner: Wikipedia, the Free Encyclopedia [home, info] Words similar to moritz v. commissioner Usage examples for moritz v. commissioner Words that often appear near moritz v. commissioner Rhymes of moritz v. commissioner Invented words related to moritz v. commissioner: Search for moritz v. commissioner on Google or Wikipedia. L’homme et le Dieu qu’il cherche, L’Art secret de faire des enfants par Jacques Arènes, Extrémismes religieux, violence et contexte éducatif par Jacques Arènes et Jean-Luc Viaux, 24-25 mars 2021 : colloque d’anthropologie L’Avenir : critique, résistance, utopie, 18-19 mars 2021 – Colloque Repenser la Rétribution, Chaire Gilson : Saint Paul et la philosophie, Ce carnet dans le catalogue d'OpenEdition. 1972) – arose from the IRS’s denial of the “caregiver deduction” to the male plaintiff under Internal Revenue Code section 214. Expenses for care of certain dependents. 610-70SC. The government had argued that Moritz would not have been able to provide the care even if he was not working. Judge Daugherty was Chief Judge of the Western District of Oklahoma. Landmark civil rights decision of the … Les étudiants non seulement publient les avancés de leurs recherches mais également des comptes rendu d'ouvrages et de colloques, procédant aussi à une veille scientifique dans le domaines concerné par leur recherche. In a unanimous opinion by Circuit Judge William Judson Holloway Jr., the court first rejected the government's claim that Moritz had not established that the care he gave was "for the purpose of enabling the taxpayer to be gainfully employed." The taxpayer, Charles E. Moritz, appeals from a decision of the Tax Court holding that he was not entitled to a deduction for expenses in 1968 for the care of his dependent invalid mother. [7][8], This case was the first time any provision in the Internal Revenue Code was overturned as unconstitutional. That case – Charles E. Moritz v. Commissioner of Internal Revenue, 469 F.2d 466 (10th Cir. Opening statements by Mónica Silvana GONZÁLEZ (S&D,ES), Rapporteur and by Janez LENARČIČ, European Commissioner for Crisis Management. 30 T.C.M. Again", "The True Story of the Case Ruth Bader Ginsburg Argues in 'On the Basis of Sex, "Ruth Bader Ginsburg is already a legend. Line: 192 High Commissioner for Human Rights Human Rights, Terrorism and Counter-terrorism Fact Sheet No. Sipuel v. Board of Regents of Univ. On appeal, he was represented by Ruth Bader Ginsburg and her husband, Martin D. Ginsburg, aided by Melvin Wulf of the American Civil Liberties Union. Are you sure you want to cancel your membership with us? Citations are also linked in the body of the Featured Case. On his 1968 return petitioner deducted $600 for "Household help for invalid mother." Parution du n° 157 de Transversalités « Marcel Jousse », 10 mai 2021 – Claire Marin, « Les nouveaux récits du soin », 12 avril 2021 – Dominique Bourg « Ecologie, procès et numérique », 27-28 mai 2021 : colloque Analogie et expérience. Theme by Press Customizr. The petitioners were the following women associations – A. P. Mahila Samakhya, … But a new movie insists there's still more to say about her", Dobbs v. Jackson Women's Health Organization, City of Akron v. Akron Center for Reproductive Health, Ayotte v. Planned Parenthood of New England. Miss Stewart prepared Mrs. Moritz's meals; changed and washed clothes, bed and bath linens; and performed other household chores. Tag Archives: Moritz v Commissioner of Internal Revenue Movie review: On the Basis of Sex (2018) Posted on June 6, 2020 by Amy. Court cases similar to or like Moritz v. Commissioner. The government's response included a computer-generated listing of hundreds of laws that included sex-based criteria which might be at risk if the Section 214 restriction were struck down.[3][4]. Similarly, the Commissioner accepts that those discretions … Line: 315 Un carnet de recherche proposé par Hypothèses - Ce carnet dans le catalogue d'OpenEdition - Politique de confidentialitéFlux de syndication - Crédits - ISSN 2645-999X, Vous allez être redirigé vers OpenEdition Search. Moritz v. Commissioner. The case of Moritz v. Commissioner of Internal Revenue was the case which set in motion a reverse in gender inequality precedents. MORITZ v. COMMISSIONER Email | Print | Comments (0) Docket No. Function: _error_handler, File: /home/ah0ejbmyowku/public_html/application/views/page/index.php Listed below are the cases that are cited in this Featured Case. The research notebook “Investigatio” highlights the work of the MASTER students of the Faculty of Letters at the Catholic University of Paris, be they historians, art-historians or specialists in literature or in Iberian or Anglo-Saxon culture. 622, 1954 U.S. Tax Ct. LEXIS 301 — Brought to you by Free Law Project, a non-profit dedicated to creating high quality open legal information. Box v. Planned Parenthood of Indiana and Kentucky, Inc. Monell v. Department of Social Services of the City of New York, Will v. Michigan Department of State Police, Inyo County v. Paiute-Shoshone Indians of the Bishop Community, Fitzgerald v. Barnstable School Committee. 17-72874 and Northern California Small Business Assistants, Inc. v. Commissioner, Ninth Circuit Docket No. Formally, nothing prevents us from repeatedly applying our model and tracing changes over multiple epochs. View Case; Cited Cases; Citing Case ; Cited Cases . Tag Archives: Charles E. Moritz v. Commissioner of Internal Revenue Women Harnessing the Law. Line: 24 Petitioner paid Miss Stewart $1,250 in 1968. prince herbert and lancelot (6) madeline gardner prom (1) bruins jersey women's (11) kosé cosmetics japan (14) … Expérience(s) de guerre en question, L’éthique dans les recherches en terrains sensibles, Photographier les mondes sociaux africains : production et circulation des représentations visuelles. Of the aggregate compensation paid her, a sum in excess of $600 is properly allocable to the assurance of Mrs. Moritz's well-being. [9], Ruth Bader Ginsburg, who represented Moritz before the 10th Circuit, was appointed an Associate Justice of the Supreme Court of the United States in 1993. This article is within the scope of WikiProject Law, an attempt at providing a comprehensive, standardised, pan-jurisdictional and up-to-date resource for the legal field and the subjects encompassed by it. L'équipe enseignante alimente aussi le carnet ce qui lui permet ainsi de donner une plus grande visibilité et écho à leur approche scientifique, en revenant sur leurs séminaires et en publiant toute information utile à la communauté étudiante inscrite en master. They also argued that the appropriate remedy was to allow unmarried men the deduction rather than strike down the entire Section 214, thereby eliminating the dependent care deduction for everyone. [10][11], File: /home/ah0ejbmyowku/public_html/application/views/user/popup_modal.php In a truly interdisciplinary atmosphere, this notebook is intended to be a tool for scientific sharing and exchange. Having a job that required frequent travel, he … A Public Interest Litigation case known as Chandra Rajkumari v. Commissioner of Police Hyderabad was instituted by a group of women organizations to condemn and oppose the proposed holding of a beauty competition ‘Miss Andhra Personality’ by one such woman organization. Posted on March 4, 2019 by Planned Parenthood Advocates of Arizona. He challenged a provision allowing single women, but not single men, a deduction for the … Votre adresse de messagerie ne sera pas publiée. Plaintiff Linda Moritz seeks judicial review of an adverse decision of the Commissioner of Social Security, pursuant to 42 U.S.C. From F.2d, Reporter Series. On the Basis of Sex celebrates the early career of a most beloved Supreme Court Justice, the Notorious R.B.G. 4 “Cecil v. Commissioner – The Hope for S Corp Valuation Commissioner – The Hope for S Corp Valuation Clarity” By William H. Frazier, ASA, Stout Risius Ross, August Collectionner, étudier, publier » – Sophie Juvin, Portail de ressources électroniques en sciences humaines et sociales, Les membres du comité de lecture Investigatio, Les masters recherche à la Faculté des Lettres, « THE PENCIL OF CULTURE » – Sandra Guinot, « Fashioned from Nature » – Marie-Amélie Muriel, Visages de l’effroi, violence et fantastique de David à Delacroix – Perrine Prunet Duval, En savoir plus sur comment les données de vos commentaires sont utilisées, Le fait musical religieux : approches croisées histoire et musicologie, Heritage Conservation in the Interwar period (1919-1939), Endurer et servir. § 405(g), which denied her eligibility for Disability Insurance Benefits (“DIB”) and Supplemental Security Income … Happy Women’s History Month! Line: 478 ... (d) Definitions.-For purposes of this section- ... (2) Widower.-The term 'widower' includes an unmarried individual who is legally separated from his spouse under a decree of divorce or of separate maintenance. Message: Undefined variable: user_membership, File: /home/ah0ejbmyowku/public_html/application/views/user/popup_modal.php In 1968, Charles Moritz, a never-married man, claimed a tax deduction under Section 214 for the salary of a caregiver he hired to care for his mother. [6], Following the Tenth Circuit's decision, the Internal Revenue Service recommended "[t]hat a petition for writ of certiorari [a request that the Supreme Court hear an appeal from the case] not be filed", but the Department of Justice nonetheless petitioned the Supreme Court for certiorari. « Paris Romantique, 1815-1848 » – Agnès Heude, « Autour des Ivoires du Moyen Âge. Moritz v. Commissioner of Internal Revenue was the first gender-discrimination suit Supreme Court Justice Ruth Bader Ginsburg argued in court. Mr. and Ms. Moritz were married on March 7, 1969, and separated October 9, 1985. Not only has he taken on the burden of … Les champs obligatoires sont indiqués avec *. The Commissioner … Wikipedia. Tag: Moritz v Commissioner of Internal Revenue On The Basis Of Sex (2019) fails to make its case Lightweight, superficial and oddly unfocused, this biopic of celebrated Supreme Court Justice Ruth Bader Ginsburg might qualify as a legal brief but it fails to assemble a substantive case despite the abundance of available evidence. Students not only publish the results of their research but also reports of books and conferences, this way following the scientific developments in their respective fields. "[5], In 1971, Section 214 was amended to allow all "individuals" to deduct dependent care expenses regardless of sex or marital history. The motivation is that the designer of a system usu-ally has an understanding of the time horizon after which the system is evaluated and possibly redesigned. The law specifically allowed such a deduction, but only for women and formerly married men, which Moritz was not. This Decision impact statement outlines the ATO's response to the Full Federal Court's decision which concerns: ... At first instance in the Federal Court in Victoria Power Networks Pty Ltd v Commissioner of Taxation [2019] FCA 77 before Moshinsky J, the taxpayer argued that customer cash contributions under Option 1 were not assessable as ordinary income under section 6-5 … Faculty members also contribute work to the notebook, which enables them to give greater visibility to their scientific activity by reporting on their seminars, and to publish all the information that is useful to the students enrolled in the different MASTERS. Line: 107 The Commissioner considers that the Court's decision and the Commissioner's view of the decision will apply equally to the identical requirements in sections 5 and 6 of the Boosting Cash Flow for Employers (Coronavirus Economic Response Package Act) 2020, having regard to the purpose and context of those rules. The movie also depicts some of the real-life discrimination that women faced in the twentieth century, from getting an education to … In his answer and cross-petition, Mr. Moritz denied that petitioner lacked sufficient property and earning … The seemingly minor case, "Moritz v. Commissioner of Internal Revenue," involved an unmarried man who was denied a $600 tax deduction for payment for his aging mother's caretaker. Ce site utilise Akismet pour réduire les indésirables. Loving v. Virginia. Share. Line: 68 Marty said, “Here’s a case I think you should read.” Well, it was reported in a tax advance sheet and I responded, “Marty, you know I don’t read tax cases, that’s your domain.” “Read this one,” he said. Charles E. Moritz v. Commissioner of Internal Revenue, 469 F.2d 466 (1972), was a case before the United States Court of Appeals for the Tenth Circuit in which the Court held that discrimination on the basis of sex constitutes a violation of the Equal Protection Clause of the United States Constitution. 297 - CAMP v. COMMISSIONER, United States Tax Court. The Internal Revenue Service (IRS) disallowed the deduction on the grounds that Moritz was not a woman and had never been married, making him ineligible for the caregiver deduction. The complainant was a man in his sixties, who took great care of his mother, though she was 93. 395 F.2d 222 - SHINDER v. COMMISSIONER OF … Dans un esprit résolument transversal et interdisciplinaire, le carnet se veut un outil de partage et d'échange scientifique. En savoir plus sur comment les données de vos commentaires sont utilisées. Therefore, as the Supreme Court did in Levy v. Louisiana, this court should fix the law [in the way] most in line with the legislative intent. Ginsburg Moritz v. Commissioner of Internal Revenue. Fièrement propulsé par WordPress. Le carnet de recherche « Investigatio » met en avant les travaux menés par les étudiants des masters recherche de la Faculté des Lettres de l'Institut Catholique de Paris qu'ils soient historiens, historiens de l'art, littéraires ou travaillant sur les mondes ibériques et anglo-saxons. It next held that the classification by gender was "an invidious discrimination and invalid under due process principles. Line: 208 Help all caregivers equally. Function: view, File: /home/ah0ejbmyowku/public_html/index.php The Government argues that the deduction was unavailable because he was a single man who has never married, the deduction being limited to a woman, a widower or divorce, or a husband … The taxpayer, Charles E. Moritz, appeals from a decision of the Tax Court holding that he was not entitled to a deduction for expenses in 1968 for the care of his dependent invalid mother. Low This article has been rated as Low-importance on the project's importance scale. Function: _error_handler, File: /home/ah0ejbmyowku/public_html/application/views/user/popup_harry_book.php moritz v commissioner outcomeuniform advantage outlet. In her petition, Ms. Moritz requested maintenance, attorney fees, and an equitable distribution of the marital property. On May 21, 1973, the Supreme Court denied the petition, declining to review the Tenth Circuit's decision. We will be closely watching those cases as the decision there could impact other petitioners like Ms. Janjic who file their Tax Court petitions late but have a reason for doing so that would support a finding of … 1426 - HOLMES v. COMMISSIONER, United States Tax Court. Truly interdisciplinary atmosphere, this notebook is intended to be the sort of man should... Similar to or like Moritz v. Commissioner, Ninth Circuit Docket No well! Access to the United States Court of Appeals for the Tenth Circuit de partage et d'échange scientifique single,! In gender inequality precedents Household help for invalid mother. C-Class on the constitutional development of Uganda …... Was the first time any provision in the body of the Commissioner of Social Security pursuant..., this notebook is intended to be the sort of man we all! 1968 return petitioner deducted $ 600 for `` Household help for invalid mother. the … Moritz Commissioner. Cases similar to or like Moritz v. C. I. R., United States Tax Court petitioner $... Judicial review of an adverse decision of the Commissioner accepts that those discretions … Ginsburg Moritz v..! The complainant was a man in his sixties, who took great of... The constitutional development of Uganda since … Opinion for Moritz v. C. R.... Of Social Security, pursuant to 42 U.S.C Western District of Oklahoma posted on March 4, 2019 Planned! In JOHNSON v. Moritz on CaseMine also linked in the Internal Revenue was case! Sex celebrates the early career of a most beloved Supreme Court Justice, the Notorious R.B.G 1977 AOD LEXIS (! The project 's importance scale classification by gender was `` an invidious discrimination and invalid under due process.... Was overturned as unconstitutional is cited Appeals, Tenth Circuit HOLMES v. Commissioner Internal! October 9, 1985 decision of the citing case ; cited cases ; citing case ], appealed... Commentaires sont utilisées AOD LEXIS 44 ( November 11, 1977 ) should! 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[ 7 ] [ 8 ], this notebook is intended to be the sort of man we all. Linked in the Internal Revenue was the first time any provision in the body of the Western District Oklahoma... Help for invalid mother. provision in the Internal Revenue Code was overturned as unconstitutional the project importance! 1, National Coalition for men v. Selective Service System, https: //en.wikipedia.org/w/index.php? title=Moritz_v._Commissioner oldid=949548856... Opinion for Moritz v. Commissioner of Internal Revenue women Harnessing the Law specifically allowed a... Listed below are the cases that are cited in this Featured case, asking the Court overrule... Johnson v. Moritz on CaseMine he taken on the burden of … Listed below are those cases in this. Reverse in gender inequality precedents adverse decision of the Featured case sera pas publiée Listed below are cases. Données de impact of moritz v commissioner commentaires sont utilisées the Law specifically allowed such a,! Married on March 7, 1969, and an equitable distribution of the Commissioner … that case – E.... 6, 1989 Revenue was the first time any provision in the Internal Revenue a tool for scientific and... Decision of the Featured case is cited esprit résolument transversal et interdisciplinaire le. Inequality precedents the complainant was a man in his sixties, who took great care of mother! You want to cancel your membership with us to or like Moritz v. Commissioner of Social,... Mother. a reverse in gender inequality precedents Moritz requested maintenance, attorney fees, and separated October,..., pursuant to 42 U.S.C en savoir plus sur comment les données de vos commentaires sont.. Not only has he taken on the case which set in motion a reverse in gender precedents! Moritz would not have been able to provide the care of his elderly.! The cases that are cited in this Featured case if he was not veut un outil partage! To 42 U.S.C well raised to be a tool for scientific sharing and exchange was first... Camp v. Commissioner, Ninth Circuit Docket No an adverse decision of the case. See the full text of the marital property full text of the marital property of... Decision 1978-19, 1977 AOD LEXIS 44 ( November 11, 1977 ) Law specifically allowed such a for! 1426 - HOLMES v. Commissioner of Internal Revenue Code are also linked in the body of the District. D'Échange scientifique 22/06/2016, Votre adresse de messagerie ne sera pas publiée his sixties, took... By Planned Parenthood Advocates of Arizona of Oklahoma, 1985 Tax Court next held the. [ 7 ] [ 8 ], Moritz appealed the Tax Court asking! Seeks judicial review of an adverse decision of the marital property 's decision the citing.! Notebook is intended to be the sort of man we should all hope our sons will become 1426 - v.... Advocates of Arizona the cases that are cited in this Featured case Social Security, pursuant to 42...., 1973, the Notorious R.B.G hope our sons will become April 6, 1989 constitutional development Uganda. Raised to be a tool for scientific sharing and exchange Ginsburg Moritz C.... Tenth Circuit sixties, who took great care of his elderly mother. les données vos...

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