ÿWPCÄ …# VUNa %¯ 0DµbùU> 0`? w@Ÿ 4ß ó  UP 0JZ 0T¤ 0^ø 0hV 0r¾ 0|0 0†¬ 02 1u U,7 0dc BÇU,äU>U6N D3„±·B)h 0@‘DCÑ AMU*aC‹v~ÎvÓL AOÆn 0D4 D/x B§˜HP LaserJet 4Si/4SiMX PS 600dpiPSCRIPTÀÌÀääÀÀÌ0 (ÖÃ9 Z ‹6Times New Roman RegularX(óf$¡¡Ò€°ÒÒÀ°Ò- ù-<èÀ( 9Z &Courier Regular(83‚ª$©©Ý ƒóf!ÝÒ€°ÒÒÀ°ÒÝ  Ý žEŸ D¡4e¢U£ P¤¥D¦Ó€²íb¸ 3|x²&@FÐZ ‹8CaslonOpnface BT Regular2 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)< Œ 9p`(ModernP ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ d< Œ 9p`(Monaco< Œ 9p`(&Times New Roman< Œ 9p`(Courier New%%%%'ÿÿdxd §Ý ƒ!ÝÑ  ÑÑ#€d#ÑÔ€ÔÔ€(ÔÒ € ÒÒ À ÒÝ  ÝÝ ƒ )ÝÝ  ÝÌÌÌ% Line 7 d("ÿÿ$££Ò  ÒÒ  Ò,,,,7Border 1dd€-.Cþÿ << Gÿÿ< Œ 9p`(Arial 9Ý ƒ!ÝÑ  ÑÑ#€d#ÑÔ€ÔÔ€(ÔÒ € ÒÒ À ÒÝ  ÝÔ€0ÔÔ€0ÔÓ  ÓÔ YYY ÔFILEDÔ€0XÔÌÌò òMayÏ28,Ï1996ÌÌCecilÏCrowson,ÏJr.ÌÔ€0ôÔAppellateÏCourtÏClerkó óPtPtHHÚ(ÿáÿâùFG(üHHÚ(d'@Styl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑMonacoÑÑ ÑÒ  BA Op Monaco ÒÒ  BA Op Monaco Ò€-‚ƒCþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5($$””ò òÚ  Ú1Ú  Úó ó„„'÷ÿ dxdüÿP PdÝ ƒ!ÝÔ . ÔÔ€ÔÓ&€''X„d&ÓÑ#€''Xd#ÑÔ€(ÔÒ € ÒÒ À ÒÝ  ÝÑ , ÑÑ\R AØ'\ћрÑÑ7€ GXXdÈdÈ7ÑÑ  ÑÔ€)ÔÖ€+Öœà àà àà àà àà àà àà àà àMayÏ28,€1996Ì›à àà àà àà àà àà àà àà àòòFORÏPUBLICATIONóóÌÌÙ€€ÙœßL€/1.;+'h|š£` à. `€€Lß›à@ àIN€THE€SUPREME€COURT€OFÏTENNESSEEÌÌà@ àAT€JACKSONÌÌÌÌSTATE€OF€TENNESSEE,à àà àà à(Ìà àà àà àà àà àà à(Ìà àPlaintiff„Appellee,à àà à(Ìà àà àà àà àà àà à(Ìà àà àà àà àà àà à(€€Shelby€CountyÌÒ € ÒÒ , Òà àà àà àà àà àà à(Ìà àà àà àà àà àà à(€€Hon.€John€P.ÏColton,€Jr.,€JudgeÌv.à àà àà àà àà àà à(Ìà àà àà àà àà àà à(€€Appeal€No.Ï02S01„9501„CR„00007Ìà àà àà àà àà àà à(Ìà àà àà àà àà àà à(ÌFRANKLIN€SANDERS,€d/b/aà àà à(ÌMONEYCHANGER,€S.P.,à àà àà à(Ìà àà àà àà àà àà à(Ìà àDefendant„Appellant.à à(Ìœ›ÌÌòòFor€Plaintiff„Appelleeóó:à àà àà àòòForÏDefendant„Appellantóó:ÌÌCharles€W.€Bursonà àà àà àà àArch€B.ÏBoyd€IIIÌAttorney€General€and€Reporterà àà àMemphisÌNashvilleÌà àà àà àà àà àà àà àLowell€H.ÏBecraft,€Jr.ÌMichael€E.€Mooreà àà àà àà àHuntsville,ÏALÌSolicitor€GeneralÌNashvilleà àà àà àà àà àà àEdwin€Vieira,€Jr.Ìà àà àà àà àà àà àà àManassas,€VAà àÌMichael€W.€Catalanoà àà àà àà àÌAssociate€Solicitor€GeneralÌNashvilleÌÌJoel€W.€PerryÌAssistant€Attorney€GeneralÌNashvilleÌÌJohn€W.€PierottiÌDistrict€Attorney€GeneralÌMemphisÌÌPhyllis€B.€GardnerÌLee€Wilson,€Jr.ÌAssistant€District€Attorneys€GeneralÌMemphisÌÌà@ àòòÔ€) ÔÔ€ÔO€P€I€N€I€O€NÔ€)ÔÔ€)XÔóóÌÌJUDGMENT€OF€COURT€OF€œCRIMINAL€APPEALS›ÌAFFIRMING€CONVICTION€AND€SENTENCEÌAFFIRMED.à àà àà àà àà àà àà àà àREID,€J.ÇÒ € ÒÒ À ÒÓ` °‚X.h—XÓÓÓà àThe€primary€issue€presented€in€this€case€is€whetherÏthe€exchange€of€gold€and€silver€coins€and€bullion€for€dollarsÏconstitutes€the€sale€of€tangible€personal€property€which€isÏsubject€to€sales€tax€imposed€by€Tenn.€Code€Ann.€ðð€67„6„101€òòetóóÏòòseqóó.€€A€related€issue€is€whether€the€criminal€prosecution€ofÏthe€defendant€pursuant€to€Tenn.€Code€Ann.€ðð€67„1„1440(d)Ïviolated€the€defendant's€constitutional€right€to€due€process.€ÏBoth€issues€are€resolved€against€the€defendant.€€The€recordÏsupports€the€judgment€of€conviction€affirmed€by€the€Court€ofÏCriminal€Appeals.ÌÌà àThe€defendant€was€charged€with€violating€Tenn.€CodeÏAnn.€ðð€67„1„1440(d)€by€delaying€the€State€in€the€collection€ofÏits€lawful€revenue€and,€in€a€separate€count,€by€depriving€theÏState€of€the€realization€of€its€lawful€revenue.€€The€defendantÏwas€convicted€on€both€counts.€€The€Court€of€Criminal€AppealsÏreversed€the€conviction€on€the€first€count,€on€the€ground€ofÏdouble€jeopardy,€and€affirmed€the€conviction€on€the€secondÏcount.€€ÌÌà àThe€defendant€insists€that€the€acts€for€which€he€wasÍcharged€and€convicted,€which€he€characterizes€as€theÏ"exchange"€of€Federal€Reserve€notes€for€silver€or€gold€or€theÏ"purchase"€of€Federal€Reserve€notes€with€gold€or€silver,€doesÏnot€constitute€the€sale€of€tangible€personal€property.€€ÌÌà àIn€1986,€the€Department€of€Revenue€discovered€thatÏthe€defendant,€who€was€not€registered€with€the€Department€as€aÏ"dealer"€under€the€sales€tax€statute,€was€advertising€as€aÏdealer€in€gold€and€silver€bullion€and€coins€and€preciousÏmetals.€€The€Department€also€discovered€that€the€state€ofÏArkansas€had€obtained€a€judgment€against€the€defendant€forÏsales€tax€owed€on€the€sale€of€gold€and€silver€coins€andÏbullion€at€his€place€of€business€in€West€Memphis,€Arkansas.€ÏWhile€engaged€in€business€in€West€Memphis,€the€defendantÏplaced€an€advertisement€in€a€Memphis€newspaper,€which€stated:€Ï"[i]f€you're€a€Memphis€buyer,€you€save€six€percent€sales€taxÏon€any€purchase€mailed€to€Tennessee."€€Soon€after€the€state€ofÏArkansas€obtained€its€judgment€for€$66,223.51€for€sales€taxÏdue,€the€defendant€moved€his€business€to€Memphis,€where€heÏoperated€under€various€trade€names€including€"Franklin€SandersÏMoneychangers"€and€"Money€for€Metals."€€ÌÌà àIn€July€1986,€an€agent€of€the€Department€purchasedÏseveral€bars€of€silver€from€the€defendant€at€the€defendant'sÏplace€of€business€in€Memphis.€€The€defendant€did€not€file€aÏmonthly€sales€tax€return€for€the€month€of€July.€€In€SeptemberÏ1986,€when€the€agent€bought€several€more€bars€of€silver€fromÏthe€defendant,€he€asked€the€defendant€if€sales€tax€was€due€onÏthe€transaction.€€The€defendant€responded€that€no€tax€was€dueÏbecause€the€defendant€was€purchasing€the€agent's€FederalÏReserve€notes€with€silver.€€As€a€record€of€each€transaction,Ïthe€defendant€gave€the€agent€a€"trade€confirmation,"€whichÏstated:ÌÌÓÓÔ€(Ô€Ô€)Ôà8 à[O]ur€business€legally€is€buying€notesÏand€paying€for€them€in€gold€and€silver.€ÏOur€acceptance€of€Federal€Reserve€notesÏ(the€green€paper€you€carry€in€yourÏbillfold)€in€exchange€for€gold€and€silverÏmoney€is€a€function€of€our€common€lawÏ'moneychanging'€only,€and€is€not€anÏadmission€on€our€part,€expressly€orÏimplicitly,€that€we€recognize€them€asÏlawful€or€constitutional€money.ÌÌÌÌÓÓà àA€search€of€the€defendant's€business€premises€onÏSeptember18,€1986,€by€Revenue€Department€agents€producedÍevidence€of€transactions€in€which€the€defendant€had€paid€aÏtotal€of€$945,610.69€for€U.S.€gold€coins,€U.S.€silver€coins,ÏKrugerrands€and€silver€bars.€€During€the€search,€the€agentsÏalso€found€evidence€of€a€letter€written€by€the€defendant€inÏwhich€he€discussed€the€applicability€of€the€Tennessee€salesÏtax€on€the€transactions.€€The€letter,€which€was€written€afterÏthe€state€of€Arkansas€had€obtained€its€judgment€against€theÏdefendant,€included€the€following:ÌÔ€(ÔÌÓÓà8 àÔ€)ÔGeorge,€I€realize€that€Arkansas€canÏregister€this€judgement€[sic]€inÏTennessee€and€I€realize€that€they€may€beÏable€to€cause€me€some€trouble,€but€IÏdon't€own€anything,€nothing€is€in€myÏname,€I€just€have€to€hope€œthat€that›€isÏenough€protection.€€As€to€the€good€salesÏtax€people€in€Tennessee,€I€am€no€longerÏselling€anything.€€Relying€on€theÏdefinition€of€Federal€Reserve€Notes€at€12ÏUSC€411,€I€am€buying€"obligations"€andÏpaying€for€them€in€lawful€gold€and€silverÏmoney.€€This€makes€my€invoices€a€bit€hardÏto€explain€to€my€customers,€but€I€thinkÏit€will€keep€the€State€of€Tennessee€atÏbay.ÌÌÌÌÓÓà àThe€issue€is€whether€the€transactions€were,€asÏcontended€by€the€State,€taxable€sales€of€tangible€personalÏproperty,€or,€as€contended€by€the€defendant,€non„taxableÍexchanges€of€money€for€money.€€Consequently,€the€nature€of€theÏproperty,€tangible€or€intangible,€is€an€important€factor.€€ÌÌà àTenn.€Code€Ann.€ðð€67„6„201(1)€provides€that€everyÏperson€engaged€in€the€business€of€selling€tangible€personalÏproperty€at€retail€in€Tennessee€is€exercising€a€taxableÏprivilege.€€Pursuant€to€Tenn.€Code€Ann.€ðð€67„6„501,€everyÏdealer€who€sells€tangible€personal€property€is€liable€forÏpayment€of€the€sales€tax.€€"Sale"€is€defined€by€Tenn.€CodeÏAnn.€ðð€67„6„102(24)(A)€as€"any€transfer€of€title€orÏpossession,€or€both,€exchange,€barter,€lease€or€rental,Ïconditional,€or€otherwise,€in€any€manner€or€by€any€meansÏwhatsoever€of€tangible€personal€property€for€a€consideration.Ï.€.€."€€€The€term€"tangible€personal€property"€is€defined€byÏTenn.€Code€Ann.€ðð€67„6„102(28)€as€follows:à8 àÌÌÓÓà8 à"Tangible€personal€property"€means€andÏincludes€personal€property,€which€may€beÏseen,€weighed,€measured,€felt,€orÏtouched,€or€is€in€any€other€mannerÏperceptible€to€the€senses.€€"TangibleÏpersonal€property"€does€not€includeÏstocks,€bonds,€notes,€insurance,€or€otherÏobligations€or€securities.€.€.€.ÌÌÌÌÓÓà àThe€defendant€insists€that€gold€and€silver€bullionÏand€coins€are€money,€òòi.e.óó,€intangible€personal€property€notÏsubject€to€sales€tax.€€Money€is€defined€in€the€UniformÏCommercial€Code€as€"a€medium€of€exchange€authorized€or€adoptedÏby€a€domestic€or€foreign€government€as€a€part€of€itsÏcurrency."€€Tenn.€Code€Ann.€ðð€47„1„201(24).€€IntangibleÏpersonal€property€is€not€defined€in€Tennessee's€tax€statutes.€ÏHowever,€as€used€in€the€law€of€taxation,€intangible€propertyÏ"means€such€property€as€has€no€intrinsic€and€marketable€value,Ïbut€is€merely€the€representative€or€evidence€of€value,€such€asÏcertificates€of€stock,€bonds,€promissory€notes,€copyrights,Ïand€franchises."€€òòBlack's€Law€Dictionaryóó€809€(6th€ed.€1990).€ÏThis€definition€is€consistent€with€the€specific€exclusion€ofÏ"stocks,€bonds,€notes,€insurance,€or€other€obligations€orÏsecurities"€from€the€definition€of€tangible€personal€propertyÏin€Tenn.€Code€Ann.€ðð€67„6„102(28).ÌÌà àOther€jurisdictions€with€sales€tax€statutes€similarÏto€those€in€Tennessee€have€held€that€gold€and€silver€bullionÏand€coins€are€tangible€property€subject€to€sales€tax.€ÏòòAssociation€of€Alabama€Professional€Numismatists,€Inc.€v.ÍEagertonóó,€455€So.2d€867€(Ala.€Civ.€App.€1984);€òòRevenueÏCabinet,€Commonwealth€of€Kentucky€v.€Sayloróó,€738€S.W.2d€426Ï(Ky.€Ct.€App.€1987);€òòMichigan€National€Bank€v.€Department€ofÏTreasuryóó,€339€N.W.2d€515€(Mich.€Ct.€App.€1983);€òòNorthwestÏTerritories€Gold€&€Silver€Exchange,€Inc.€v.€Commissioner€ofÏRevenueóó,€377€N.W.2d€448€(Minn.€1985);€òòScotchman's€Coin€Shop,ÏInc.€v.€Administrative€Hearing€Commissionóó,€654€S.W.2d€873€(Mo.Ï1983)€(en€banc);€òòLosana€Corp.€v.€Porterfieldóó,€236€N.E.2d€535Ï(Ohio€1968);€òòThorne€and€Wilson,€Inc.€v.€Utah€State€TaxÏCommissionóó,€681€P.2d€1237€(Utah€1984).ÌÌà àIn€òòScotchman's€Coin€Shopóó,€the€Missouri€Supreme€CourtÏstated:ÌÌÓÓà8 àWhen€determining€the€merits€of€revenueÏcases,€it€is€important€to€look€beyondÏlegal€fictions€and€academic€jurisprudenceÏin€order€to€discover€the€economicÏrealities€of€the€case.€€Expert€testimonyÏadduced€indicated€"money"€has€value€asÏboth€a€tangible€and€intangible€asset.€InÏorder€to€determine€whether€the€metalÏtokens€were€sold€as€tangible€personalÏproperty,€the€essence€of€the€transactionÏmust€be€examined.€€It€must€€be€determinedÏwhether€the€coins€were€purchased€forÏtheir€tangible€value,€the€value€of€theÏprecious€metal;€or€for€their€intangibleÍvalue€as€a€medium€of€exchange,€the€valueÏestablished€irrespective€of€the€valueÏgiven€the€precious€metal.ÌÌÌÌ654€S.W.2d€at€875€(citations€omitted).ò òÌÌÌó óÌÓÓà àThe€evidence€in€this€case€establishes€the€State'sÏposition€that€the€transactions€on€which€the€defendant€failedÏto€collect€and€remit€sales€tax€were€based€on€the€intrinsicÏvalue€of€the€precious€metals€rather€than€their€representativeÏvalue€as€a€medium€of€exchange.€€The€most€compelling€evidenceÏis€the€"trade€confirmations"€delivered€by€the€defendant€to€hisÏcustomers,€which€show€that€the€value€of€each€coin€was€based€onÏits€weight,€not€its€value€as€established€by€the€issuingÏgovernment.€€For€example,€the€record€shows€that€one€customerÏpaid€$8,020.00€for€20€Krugerrands€valued€at€$401.00€per€ounceÏrather€than€valued€according€to€an€exchange€rate€betweenÏdollars€and€Krugerrands.€€ÌÌà àThe€conclusion€that€the€sale€of€coins€is€subject€toÏtaxation€by€the€State€does€not€interfere€with€the€exclusiveÏconstitutional€right€of€the€federal€government€to€"coinÍmoney."€€Article€I,€Section€10€of€the€United€StatesÏConstitution.€€ò ò€Ìó óÌÓÓà8 àImposition€of€sales€tax€on€the€sale€ofÏthese€coins€does€not€impinge€upon€theÏexclusive€right€of€the€federal€governmentÏto€regulate€the€value€of€money,€coinÏmoney,€or€determine€the€character€ofÏlegal€tender.€The€tax€imposed€on€theseÏtransactions€was€based€on€the€value€ofÏthe€precious€metal;€not€the€intangibleÏvalue€assigned€the€coins€by€the€federalÏgovernment.€€Common€sense€dictates€thisÏregulation€has€nothing€to€do€with€theÏcoining€of€money€or€the€regulation€of€itsÏvalue.ÌÌÌÌÓÓòòScotchman's€Coin€Shop,€Inc.€v.€Administrative€HearingÏCommissionóó,€654€S.W.2d€at€876€(citations€omitted).ÌÌà àThe€sales€made€by€the€defendant€were€subject€toÏsales€tax,€and€the€defendant's€failure€to€collect€and€remitÏtax€on€those€sales€violated€Tenn.€Code€Ann.€ðð€67„1„1440(d).€€ÌÌà àThe€defendant€also€contends€that,€even€if€theÏtransactions€were€subject€to€sales€tax,€prosecution€forÏfailure€to€collect€the€tax€imposed€violated€his€constitutionalÍright€to€due€process€guaranteed€by€the€Fourteenth€Amendment€toÏthe€Constitution€of€the€United€States€and€Article€I,€Section€8Ïof€the€Constitution€of€Tennessee.€€He€claims€that€he€had€noÏfair€warning€that€the€statute€imposed€sales€tax€on€theÏpurchase€and€sale€of€gold€and€silver€coins€and€bullion€becauseÏthe€meaning€of€the€statute€is€"vague€or€highly€debatable."€ÏòòUnited€States€v.€œCritzer›óó,€498€F.2d€1160,€1162€(4th€Cir.€1974).ÌÌà àJudge€John€Peay,€writing€for€the€Court€of€CriminalÏAppeals,€addressed€this€issue€with€commendable€succinctness.€ÏAfter€finding€that€the€federal€cases€relied€upon€by€theÏdefendant€do€not€support€his€position,€Judge€Peay€stated:ÌÌÒ 0 ÒÒ H Ò€€€€€In€fact,€the€relevant€provisions€of€Tennessee'sÏCode€are€rather€clear€in€their€applicability€to€theÏdefendant's€transactions.€.€.€.€€The€plain€meaning€ofÏthese€statutory€provisions€is€not,€as€the€defendantÏcontends,€so€vague€and€ambiguous€as€to€lead€one€toÏbelieve€that€the€sale€of€gold€and€silver€coins€andÏbullion€is€not€subject€to€sales€tax.ÌÌ€€€€€Even€the€òòœMallas›óó€[òòUnited€States€v.€Mallasóó,€762ÏF.2d€361€(4th€Cir.€1985)]€court€conceded€that€"a€dutyÏnot€articulated€by€regulatory€language€or€judicialÏconstruction€may€nonetheless€be€compelled€by€theÏauthoritative€force€of€common€sense."€€òòMallasóó,€762ÏF.2d€at€364.€€Furthermore,€the€òòMallasóó€court€alsoÏrecognized€that€"due€process€does€not€require€theÏprosecution€to€cite€a€litigated€fact€pattern€directlyÏon€point."€€òòMallasóó,€762€F.2d€at€364€(citing€òòUnitedÏStates€v.€Ingredient€Technology€Corp.óó,€698€F.2d€88,Ï96€(2d€Cir.€1983)).€€In€the€òòIngredient€TechnologyÏCorp.óó€case,€the€Second€Circuit€held€the€following:ÌÌÒ Ô ÒÒ H ÒÓÓAll€the€Due€Process€clause€requires€is€that€theÏlaw€give€sufficient€warning€that€men€may€conductÏthemselves€so€as€to€avoid€that€which€isÏforbidden,€and€thus€not€lull€the€potentialÏdefendant€into€a€false€sense€of€security,€givingÏhim€òòno€reason€even€to€suspect€that€his€conductÏmight€be€within€its€scopeóó.ÌÌÌÌÒ 0 ÒÒ H ÒÓÓòòIngredient€Technology€Corp.óó,€698€F.2d€at€96€(quotingÏòòUnited€States€v.€Herreraóó,€584€F.2d€1137,€1149€(2dÏCir.€1978))€(emphasis€added).€€From€a€thorough€reviewÍof€the€record€in€this€case€and€the€statutoryÏprovisions€in€question,€we€simply€cannot€concludeÏthat€the€defendant's€tax€obligation€is€ambiguous€as€aÏmatter€of€law.€€This€claim€is€therefore€withoutÏmerit.ÌÌÒ € ÒÒ H Òà àThe€rules€of€law€regarding€the€other€evidentiary€andÏprocedural€issues€raised€by€the€defendant€are€well„settled€andÏdo€not€merit€Rule€11€review.€€The€resolution€of€those€issues€byÏthe€Court€of€Criminal€Appeals€is€affirmed.ÌÌà àThe€judgment€of€the€Court€of€Criminal€AppealsÏaffirming€the€defendant's€conviction€and€sentence€is€affirmed.ÌÌà àCosts€are€taxed€against€the€defendant.ÌÌÓÓà àà àà àà àà à___________________________Ìà àà àà àà àà àReid,€J.ÌÌÌConcur:ÌÌAnderson,€C.J.,€Drowota,€and€White,€JJ.ÌÌBirch,€J.€„€Not€participating.