Determining Your Tax Status}

Category : Tax Specialist

Submitted by: Ken Snowie

Knowing how to determine your tax status, and knowing the difference between each group will help to make filing your income tax return go smoother. Here we will discuss the ways in which you determine which status to file under.

There are five classifications from which you choose to file: single, married filing jointly, married filing separately, head of household or qualifying widower with dependent child. If for some reason, more than one status applies to you, you should choose the status that gives you the greatest tax benefit.

Determining your status as a single filer seems simple enough, but there are different situations that exist that can qualify the taxpayer as single. For example, if you are legally separated even in the last month of the year, you are considered single for the entire year. With no dependents and you are unmarried, you are considered single. Divorce and annulment within the year also qualifies you to file as single.

[youtube]http://www.youtube.com/watch?v=dfDvnSTCmuw[/youtube]

However, even if you are single, but you have a dependent, or were widowed during the tax year, and you have dependents, your filing status would change to head of household or widowed with qualifying dependent child, not single.

When it comes to determining your status as a married taxpayer, there are simple qualification assessments that establish your legal filing status and if youre considered married. Obviously, if you are legally married and living together as husband and wife, even for a small part of the tax year, then you would be considered married. If you are living together as common law spouses, and it is legally recognized in the state in which you live, or you lived part of the tax year in the state where the common law marriage began, then your filing status is married. Your filing status is still married even if you are married but not living together, but are not legally separated or divorced.

If you have unique circumstances, it might not be so easy to determine your filing status. If, for example, you were widowed during the tax year and did not remarry, you can file as married with your deceased spouse, and then file as widowed with qualified dependents for the next two years, so long as you do not remarry. If you remarry within the tax year that your spouse passed away, you would file as married with your current spouse, and file with your deceased spouse as married filing separately.

If you are married and want to file a joint return, your tax status is married filing jointly. All income to the household must be included on the one return, and both spouses must sign and date prior to submitting the tax return. All exemptions, deductions, and credits are reported on the joint return, and you share equal responsibility and liability for the information reported on the tax return, as well as any tax money owed. There are ways to ask for release from joint responsibility, either through innocent spouse relief, separation of liability for spouses who have not lived together for the past year, or equitable relief.

There are sometimes reasons that a spouse cannot sign a joint tax return, such as a spouse stationed abroad for the military. In this type of situation, you may sign for your spouse as a proxy, and attach a written explanation.

Choosing your filing status, while lengthy and sometimes complicated, is an important in the process of completing your Federal Income Tax return.

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Looted, possibly contaminated body parts transplanted into USA, Canadian patients

Category : Uncategorized

Monday, March 20, 2006

Fears of contaminated bone and skin grafts are being felt by unsuspecting patients following the revelation that funeral homes may have been looting corpses.

Janet Evans of Marion Ohio was told by her surgeon, “The bone grafts you got might have been contaminated”. She reacted with shock, “I was flabbergasted because I didn’t even know what he was talking about. I didn’t know I got a bone graft until I got this call. I just thought they put in screws and rods.”

The body of Alistair Cooke, the former host of “Masterpiece Theatre,” was supposedly looted along with more than 1,000 others, according to two law enforcement officials close to the case. The tissue taken was typically skin, bone and tendon, which was then sold for use in procedures such as dental implants and hip replacements. According to authorities, millions of dollars were made by selling the body parts to companies for use in operations done at hospitals and clinics in the United States and Canada.

A New Jersey company, Biomedical Tissue Services, has reportedly been taking body parts from funeral homes across Brooklyn, New York. According to ABC News, they set up rooms like a “surgical suite.” After they took the bones, they replaced them with PVC pipe. This was purportedly done by stealth, without approval of the deceased person or the next of kin. 1,077 bodies were involved, say prosecuters.

Investagators say a former dentist, Michael Mastromarino, is behind the operation. Biomedical was considered one of the “hottest procurement companies in the country,” raking in close to $5 million. Eventually, people became worried: “Can the donors be trusted?” A tissue processing company called LifeCell answered no, and issued a recall on all their tissue.

Cooke’s daughter, Susan Cooke Kittredge, said, “To know his bones were sold was one thing, but to see him standing truncated before me is another entirely.” Now thousands of people around the country are receiving letters warning that they should be tested for infectious diseases like HIV or hepatitis. On February 23, the Brooklyn District Attorney indicted Mastromarino and three others. They are charged with 122 felony counts, including forgery and bodysnatching.

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Sales of Jackson songs and memorabilia rise after his death

Category : Uncategorized

Saturday, June 27, 2009

The death of Michael Jackson on Thursday has caused retail demand for his songs and for memorabilia to increase.

Yesterday, the top nine selling items at Apple’s iTunes Store were albums by Jackson, with first and second being a “hits” album and the 1982 album Thriller.

Amazon.com similarly reported selling more Jackson merchandise in the 24 hours following his death than it had sold in the preceding 11 years, and that sales of Jackson CDs accounted for 60% of its total business on Thursday. Yesterday morning the top seller in the album chart for Amazon’s U.K. division was Off the Wall, followed by Bad and Thriller in second and third places, respectively.

Many stores, including Graywhale CD Exchange in Salt Lake City, several record stores in Danville, Virginia, and many retailers in New Zealand, have all reported selling out of Jackson’s CDs and DVDs. The flagship store of Tower Records Japan, in Shinjuku, sold out of several of Jackson’s DVDs and ran low on several other items including CDs. The Danville Register Bee recommended to its readers that if they had record players they should investigate antique and charity shops, after one antique shop reported discovering three Jackson Five vinyl albums in its basement.

The effect of the increase in sales had an effect on stock prices. Midday yesterday, Apple shares rose around 2%, Amazon shares rose around 1.3%, and eBay shares rose by 0.64%. Stock market analysts predict that this will be a short-term effect, however. Scott Fullman, an investment strategist at WJB Capital Group in New York, stated “This is going to be one of these events that will have an immediate impact and then wane out in a week or two.”.

In Las Vegas, 21 items of Jackson memorabilia, including handwritten lyrics for Jackson’s song “Bad” and the shirt that Jackson wore on his Victory Tour in 1984, sold at auction yesterday at the Planet Hollywood Resort and Casino for a total of USD$205,000, with the shirt, at USD$52,500 the most expensive individual item.

eBay has reported an increase in individuals auctioning Jackson memorabilia. These range from records to a Fedora hat signed by Jackson.

Also for sale on eBay and elsewhere are tickets to the This Is It concerts, at the O2 arena, where Jackson had been scheduled to perform. Ticket sellers such as Ticketmaster, Seatwave, and AEG Live have announced that they will be refunding concert tickets. But under standard contract law such refunds only apply to the original purchasor of the ticket, who dealt with the ticket companies directly. Anyone buying a ticket on eBay only has recourse against the seller on eBay that they bought from, and even then only if it was explicitly stated in the terms and conditions of the particular eBay sale that a refund was available.

At the 2009 Glastonbury Festival, stalls have been selling commemorative T-shirts to Festival attendees, with various different slogans including “Michael Jackson R.I.P 1958–2009” and “I was at Glasto 09 when Jacko died”. T-shirt vendors also appeared outside of the UCLA Medical Center where paramedics took Jackson, proferring for USD$10 T-shirts with the slogan “in loving memory of Michael Jackson” and a silhouette of Jackson, although they had few takers.

In Union Square in New York, one street artist was selling hand-made buttons that have pictures of Jackson’s album covers on them. In Times Square, another T-shirt vendor was selling T-shirts printed with copies of the front page of USA Today that reported Jackson’s death.

One observer, Allison Southwick (a Better Business Bureau spokeswoman), commented “I’m honestly expecting to see a Web site pop up by the end of the day selling Michael Jackson commemorative plates.” Whilst such commemorative plates have yet to appear, collectors have been offering commemorative stamps of Jackson for sale on eBay and elsewhere. Several commemorative stamps of Jackson already exist. Saint Vincent and the Grenadines issued $5, $2, $1, and 60¢ Michael Jackson stamps in 1985, as part of its Leaders Of The World series. Tanzania issued a 350s stamp, part of a Famous Black Entertainers set, in 1990. Guinea issued a 500f stamp in 1991. St Vincent issued another $2 Jackson stamp in 1991, as part of Famous Entertainers series. And Grenada issued a 60¢ Jackson stamp, part of its Gold Record Winners series in 1992.

Gore Vidal once remarked of the death of rival Truman Capote that it was a “good career move”. The death of an artist does serve to increase the popularity of their works. People have speculated whether this will be a temporary or a permanent thing for Jackson.

Jim Lentz, who is the Chief Operating Officer of American Royal Arts (a memorabilia dealership in Boca Raton), asked “Is he Elvis or Marilyn Monroe, or is he Mike Tyson?”.

Elvis Presley died at 42, officially of heart failure. Stores sold out of his records and souveniers within hours of the news of his death. In the 20 years following his death, RCA Records sold approximately 400 million of his recordings.

In the days and weeks immediately following Presley’s death, RCA had to sub-contract pressing to other companies, as it was unable by itself to keep up with demand. Sony Corporation announced yesterday that it had received “unprecedented” levels of orders for CDs of Jackson’s music, and was considering boosting production. It had received 150,000 orders for CDs at its music unit in Tokyo. “The amount is unprecedented for one day and we think we need to consider increasing the production of CDs that we plan to sell from July.” said a spokesman for the company. Amazon has been informing customers buying Jackson CDs that they might have to wait between 1 and 3 weeks for their orders to be shipped.

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Malaysian government warns citizens about Uncyclopedia

Category : Uncategorized

This article mentions the Wikimedia Foundation, one of its projects, or people related to it. Wikinews is a project of the Wikimedia Foundation.

Tuesday, January 15, 2008

Satire site Uncyclopedia, a parody of online encyclopedia Wikipedia, has been labeled by the Malaysian government as dangerous. The Internal Security Department of Malaysia issued the warning today, saying that the site has “messages and information insulting Malaysia”.

The warning notes the creation date of the website as being 5 January 2005, and hosted by Wikia, Inc., both of which are correct. However, it claims Wikia owns Wikipedia; Wikipedia is a charitable non-profit website owned by the non-profit Wikimedia Foundation, while Wikia is an independent, for-profit company.

The report evidently mentions that Uncyclopedia covers Malaysian “history, culture, the political leaders, the government, the national song and the name / history of the national flag,” none of which is “correct”. They accuse the website of helping to reinforce a bad international image of their country.

There are no reports of the site being blocked from access within the country, only this statement, which urges Malaysians not to circulate the content.

Uncyclopedia’s article on Malaysia begins:

Essentially the penis of Asia which is located to the north of their cousins who live on an even smaller island Singapore, Malaysia (also known as Bolehland) is a young nation of diverse cultures and races such as F1 Formula-1 and Nascar. The timezone of Malaysia is unique because it follows the system of +1/+2 PMT (Predetermined Meeting Time) which is 1 or 2 hours later than PMT. Most foreigners have difficulty adjusting to this new timezone as they tend to show up 1 or 2 hours earlier than the local counterparts. The nation is moving forward with a vision towards becoming a developed nation by the year 2020, 3030, 4040 or whatever catchy number.

…Another common state that Malaysians have is denial (no lah, where got?), which incidentally, is a river in Egypt.

The site has fired back with a parody article posted at the site under their UnNews section, titled Uncyclopedia Internal Security Department warns on Malaysia. The article suggests that the “Internal Security Department of the Uncyclomedia Foundation,” which is a facetious and fictitious parent organization of Uncyclopedia, identifies Malaysia “as a dangerous country… It warned its people not to use the country today.”

There are forty-seven individual language editions of Uncyclopedia, including Tolololpedia, which is written in Bahasa Melayu, the Malay language. This is in addition to fictional “language” editions which include Oscar Wilde, Newspeak, N00b, White Supremacist, and Re: PharmaccgRy.

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Pregnancy And Degenerative Disc Disease In The Back

Category : Management Software

By Patrick Foote

It’s no surprise that degenerative disc disease in the lower back can be triggered by different types of physical stress, and pregnancy is no exception. From the increased weight that the spine must support during pregnancy, to the fact that many pregnant women become less active as they carry a baby to term, the amount of strain put on the lumbar (lower) spine can easily exacerbate intervertebral disc deterioration that has already taken place, possibly causing one or more discs to collapse, bulge, or herniate. And while it’s not likely that pregnancy in and of itself will cause DDD, it could be the catalyst that turns asymptomatic degeneration into a symptomatic condition.

Types of Back Pain Experienced During Pregnancy

Discomfort in the lower back, or lumbar spine, is fairly normal during pregnancy and this is generally the area that is affected by degenerative discs. However, posterior pelvic pain is more common during pregnancy and can usually be felt around the waistline and across the sacrum. The sacrum is made up of five fused bones that form a triangle, separating the last lumbar vertebra from the coccyx, or tailbone. The sacrum contains no intervertebral discs, so pain in this area due to degenerative disc disease could be caused by tension transferred from the lumbar intervertebral discs if they have deteriorated to the point that they are unable to absorb shock.

Causes of Back Pain during Pregnancy

[youtube]http://www.youtube.com/watch?v=yc7Yq4-tBOY[/youtube]

Degenerative disc disease in the lower back, if a contributing factor to back pain during pregnancy, is rarely the primary reason for symptoms. Lumbar spine pain is generally caused by a combination of the following:

— Weight gain – Many woman gain weight when pregnant, some as much as a quarter of their pre-pregnancy body weight. While some of the weight will be distributed throughout the body, much of the weight is concentrated in the uterus, which puts strain directly on the lumbar spine.

— Change in center of gravity – With so much more weight around the torso, pregnant women must change their gait and posture to maintain their balance. Some women develop lordosis, which is an overarching of the lumbar spine to maintain postural stability.

— Muscle imbalance – Changes in posture can cause the muscles surrounding the spine to become fatigued, which can actually cause posture to worsen. Postural modifications can also cause painful muscle spasms and other muscle imbalances.

— Changes in hormone levels – During pregnancy, the body produces increased levels of a protein hormone called relaxin, which mainly relaxes and softens the joints of the pelvis so that it can widen when a woman is in labor. Relaxin also reduces the stability of the spinal joints, which can cause an increased amount of stress to be transferred to the intervertebral discs.

Treating Back Pain during Pregnancy

While much of the back pain that a pregnant woman experiences will likely abate once the baby is born, there is a chance that degenerative disc disease in the back will continue to cause discomfort even after pregnancy. This is why it is so important to address back pain right away, even if you’re pregnant, by telling your doctor about it and beginning a conservative treatment regimen that might include posture modification, adjustments to body mechanics, body work (gentle massage, stretching, or stabilization exercises), and non-pharmacological pain management techniques.

About the Author: Patrick Foote is the Director of eBusiness at Laser Spine Institute, the leader in endoscopic spine surgery. Laser Spine Institute specializes in safe and effective outpatient procedures for the treatment of

degenerative disc disease

and several other spinal conditions.

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Study shows long-term couples more satisfied with relationships and sex lives

Category : Uncategorized

Tuesday, July 12, 2011

A recently-published international study shows that in long-term couples, men are more satisfied with their relationships, and women are more satisfied with their sex lives.

The study, which also says that men enjoy cuddling (i.e. hugging and kissing) more than women, was published in the Archives of Sexual Behaviour by the Kinsey Institute in Indiana University Bloomington. More formally known as the Kinsey Institute for Research in Sex, Gender and Reproduction, the organization is also known for reporting in the 1940s that young adults were having sex. The report observed more than 1,000 couples from the US, Japan, Germany, Spain, and Brazil. All of the survey participants were aged 40 to 70, and all of the couples had been together for at least a year. The average duration of the relationship was 25 years.

Japanese men were more likely to be satisfied with their sex lives than American men, and Japanese and Brazilian women were more likely to be satisfied with their sex lives than American women, though the study did not control for other factors such as age.

Women in relationships lasting at least 15 years were more likely to be happy with their sex lives than women in relationships lasting less than 15 years. According to the report’s author Julia Heiman, “It’s possible that women became more satisfied over time because their expectations change, or life changes when their children grow up.”

Men who reported regular hugging and kissing in their relationships were three times as happy as those without cuddling.

Jennifer Bass, communications director at the Kinsey Institute, says that “this study makes it clear our assumptions aren’t always borne out by research,” referring to common beliefs that men prefer sex while women prefer cuddling.

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Women reveal accounts of forced abortion in Scientology

Category : Uncategorized

Tuesday, June 15, 2010

Scientology is facing renewed criticism, due to an extensive exposé in the Florida newspaper the St. Petersburg Times which contains revealing accounts of women involved in the organization who say they were forced to have abortions. Multiple different female members of the Scientology group called the Sea Org said they were pressured to have abortions, and were threatened with separation from their families, hard labor, interrogations, and shunning, if they did not comply.

Women that came forward to the St. Petersburg Times said that those who did not wish to undergo an abortion were shunned by others within the Sea Org group, and were labeled as “out ethics” and “degraded beings”. The Sea Org consists of 6,000 members of Scientology, who sign billion-year contracts to work for the organization for multiple lifetimes. Joining the Sea Org is considered a high calling within Scientology.

L. Ron Hubbard, the founder of Scientology, stated his appreciation for families within the Sea Org. Scientology’s subsequent leader, David Miscavige, issued an order that children were to be banned in the Sea Org. The mandate by Miscavige asserted that children hampered the productivity of the Scientology order.

There is no church policy to convince anyone to have an abortion, and the church has never engaged in such activity.

Scientology representative, Tommy Davis denied all of the assertions made by the women. “There is no church policy to convince anyone to have an abortion, and the church has never engaged in such activity. The decision to have a child or terminate a pregnancy is a personal decision made by a couple. That applies to all Scientologists. If any current or former Sea Org member ever ‘pressured’ someone to have an abortion, they did so independently, and that action was not approved, endorsed or advocated by the church,” stated Davis to the St. Petersburg Times.

Another woman is suing the Scientology organization in United States federal court, and stated she was threatened with severe repercussions if she did not have an abortion. Claire Headley, 35, a member of the Sea Org when she was in Scientology, told the St. Petersburg Times, “The policy was if a staff member became pregnant, that they were to have an abortion.”

In 1991, Headley became a member of the Sea Org at age sixteen, and began work with the division of the organization in Los Angeles, California. She married at age seventeen, while a member of the organization. Headley said that officials within Scientology leadership pressured her to have two abortions: one at age nineteen, and another at age 21. Headley believed she had “no choice”, as she had witnessed other women that refused to have abortions instructed to perform manual labor, with one pregnant woman ordered to dig ditches. Headley said that during pressure to have her second abortion she was forbidden to phone her husband to discuss the decision. She spent a total of thirteen years in the Sea Org.

The policy was if a staff member became pregnant, that they were to have an abortion.

Laura Dieckman, 31, said that she was enthusiastic about beginning a family when she became pregnant within Scientology at age seventeen, but was instructed to have an abortion. In a federal lawsuit against Scientology, Dieckman stated she joined with the Sea Org at the age of twelve, and at age sixteen she married another member of the group, Jesse DeCrescenzo. She said she was pressured to have an abortion in 1996.

Dieckman said to the St. Petersburg Times: “I was pounded for two days by the top person in my organization … about how the baby wasn’t a baby yet, it was just tissue and it wouldn’t matter if I aborted the baby.” Dieckman left Scientology in 2004. In a video posted to the website of the St. Petersburg Times, Dieckman emotionally recounted how she had immediately regretted going through with the procedure, “They will do an ultrasound before the procedure so you see the heartbeat. … I’m lying there … and I was like, ‘No.’ But it’s too late. I’d already done it.”

Natalie Hagemo said that 20 years ago at age nineteen, she was pressured by Scientology officials to have an abortion, but she resisted. Hagemo gave birth to Shelby on August 20, 1990. Hagemo’s daughter was recruited into the Sea Org at age 14. Shelby contacted her mother a week later wanting to leave the Sea Org; Hagemo had a difficult time getting Shelby out of the group. It was not until this year that Hagemo told her daughter about experiencing pressure from Scientology officials to have an abortion.

The St. Petersburg Times received sworn depositions from additional women including Sunny Pereira, who said they were intimidated into having abortions they did not wish to undergo. “They put you in this position where you’re weighing the lives of all these people you’re supposed to be saving against this one little tiny speck of nuisance that’s growing inside of you,” said Pereira. Spokesman Tommy Davis stated the women were accusing Scientology of forced abortions because of choices they now “appear to regret”.

In Nevada, Republican party candidate for the United States Senate, Sharron Angle, was the focus of criticism for her support of a Scientology-associated program. Angle’s opponent, incumbent Senator and Senate Majority Leader Democrat Harry Reid, took out a 30-second negative political ad critical of Angle for supporting “a Scientology plan to give massages to prisoners”. The prison program Angle had supported was based on techniques developed by Scientology founder, L. Ron Hubbard. Angle had previously been the subject of a similar ad in the Republican primary, generated by the campaign of her opponent Sue Lowden. Sharron Angle is pro-life, and The New York Times columnist Ramesh Ponnuru noted her position against abortion helped her win the Republican primary. “Angle would not have been able to unite populist conservatives and beat the party establishment’s candidate had she been pro-choice,” noted Ponnuru.

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Members of Granny Peace Brigade acquitted

Category : Uncategorized

Thursday, April 27, 2006

18 members of the Granny Peace Brigade (an anti-war activist group) were acquitted on charges of disorderly conduct during a protest outside a Times Square military recruiting center in New York City last fall.

The defendants in the case – some were in their 80s and 90s – were charged with two counts of disorderly conduct during their October 17, 2005 protest of the Iraq war.

The Judge Neil Ross says that his verdict is not a critique of any particular police agency but that evidence showed there was no blockage of pedestrian traffic and anyone who wanted to enter the recruiting center could do so. The Manhattan courtroom erupted into applause after Judge Ross said that the prosecution “failed to prove each defendant guilty of each charge.”

The defense lawyer Norman Siegel said that the women were pleased by the verdict and was quoted saying that, “They are great Americans, and they walk the shoes of great Americans who have made America the place that it is,”

If any of the defendants were convicted, they each could have faced up to 15 days in prison.

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South London Moving Companies

Submitted by: Joaquinty Travis

That can be fairly taxing, specially when you are juggling family chores with a professional position. The place will you locate the time to pack boxes and clean out cupboards?

When you are residing in Arkansas, finding a remedy to your shifting issues may perhaps be less difficult than you consider. Up till this time the only alternative to total support moving was renting a moving truck. Relocating pods present several strengths these as rapid loading at ground stage and increased flexibility when it arrives to the time your readily available loading time, but it is attainable to retain low-cost relocating PODS? This article examines this stage in detail and delivers guidelines and suggestions on how you can achieve the least expensive feasible cost for your move utilizing a PODS container.

So for the uninitiated what is a moving pods and what are the most important advantages of this form of shifting. The quickest way to explain issues is to tell you what the word “PODS” implies which is Moveable On-Desire Storage. A pod is fundamentally is storage container that is delivered to your home, you pack it at your leisure it is then picked up again and taken to your new property. If necessary it can be stored in among your move at a warehouse. The major advantages more than the other types of shifting discussed in the introduction to this guide are:

You have up to a month to pack your pods and not a day

[youtube]http://www.youtube.com/watch?v=yZhOpY-__CU[/youtube]

There is no driving concerned on your component

There is a patented lifting procedure which stop shifting of goods once have been loaded into the containe

Now onto the query of how to get a cheap moving pod for your move. As with any moving companies, prices will range at various instances of the yr. The summer season months when desire is high are probably to be additional high-priced than the winter months months. You can examine this out by visiting the PODS web page http://www.pods.com and only requesting a quote. As a result if you have the versatility a person way of lessening your total relocating value is when you know that need companies will be at there lowest.

Make confident when you accept your quote you get the size of PODS container right for your needs. If you ending up requiring supplemental space it will price you a good deal far more in the prolonged run and you can kiss goodbye to the plan of a inexpensive moving POD.

PODS are somewhat low-cost and expense useful for neighborhood moves. Nonetheless this is not the circumstance for cross-region or Interstate moves. If you are relocating about a long distance, compare the PODS quote very carefully with other shifting solutions and request all by yourself no matter whether the convenience of PODS is well worth paying out for.

1 last way to get a reduction is to try out and get a low cost on your POD. Give them a contact, you may perhaps get fortunate if a container has been emptied in your spot.

Conclusion

As you can quite possibly value by now PODS have a many positive aspects for you the mover and it is doable if your clever to get low-priced moving pods.

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Carbon monoxide protects against paralysis in MS mice

Category : Uncategorized

Friday, January 26, 2007

Ângelo A. Chora et. al. are reporting in the Journal of Clinical Investigation this week that carbon monoxide (CO) and the heme oxygenase-1 protein protect against the symptoms of multiple sclerosis (MS) in the related mouse model of experimental autoimmune encephalomyelitis (EAE).

Multiple sclerosis is a chronic, inflammatory disease that affects the central nervous system (CNS). Although many patients are largely unaffected by their disease, MS can cause impaired mobility and disability in more severe cases.

The research group from the Gulbenkian Institute in Portugal used the EAE mouse model of MS to study the effects of the Heme oxygenase-1 (HO-1) protein encoded by the HMOX1 gene.

HO-1 knockout mice, lacking both copies of the gene (not producing the protein), showed a more severe progression of the disease compared to wild-type mice, having normal levels of the protein. The symptoms of the disease were reversed when the HO-1 protein expression was induced using cobalt protoporphyrin IX.

During MS attacks the body’s own immune system destroys the myelin sheath surrounding nerve cells in the brain and spinal cord. Pathogenic T helper cells are triggered by Antigen-presenting cell (APCs) within the brain stem. The disease can cycle between attacks (relapses) followed by remission, suggesting that there is an underlying regulatory system. The HO-1 protein had been identified previously as a possible candidate for a protective gene.

HO-1 degrades excess heme within the body acting as the rate controlling step when under inflammatory conditions. The HO-1 heme degradation pathway produces as products equal amounts of free heme, carbon monoxide and biliverdin.

Carbon monoxide was also shown to limit the effects of the disease. Mice were exposed to a high concentration of CO for 20 days within a chamber. Mice exposed to CO had limp tails, but were more mobile than the mice in the control experiment which displayed hind limb paralysis.

It is still unknown exactly how carbon monoxide slows down the symptoms of EAE, possibly through the mopping up of free radicals, or through promoting the binding of iron to heme (decreasing radical production).

The experiments found that HO-1 did not affect the development or function of regulatory T cells. For a beneficial effect HO-1 needed to be expressed in dendritic cells, causing inhibition of MHC-II proteins, involved in presenting antigens, and inflammatory cytokines (IFN-?).

These experiments open up new possibilities for MS therapies, involving the expression of HO-1 in suppressing the development of MS.

The article went online on the 25th January 2007 and will be printed in the Journal of Clinical Investigation in February.

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