Miles Mason Family Law Group
Miles Mason Family Law Group
  • Видео 379
  • Просмотров 947 738
Meet the Expert: Jimmy Luke, CPA
Jimmy Luke, CPA, is a tax professional and the founder of Titan CPA, LLC, an accounting firm in the Memphis area. He has 40 years of tax experience and specializes in tax reduction strategies for his clients.
Contact Jimmy Luke, CPA:
Phone: (901) 432-8888
Email: jimmy@titancpa.com
For further information regarding Taxes in Family Law with Jimmy Luke, LLC: ruclips.net/p/PLSs56Kzf_RvkaJ_668_5qsrB7A1PzJFDA
CHAPTERS:
0:00 - Tell Us a Bit About Your Professional Background
4:14 - What Is Your Proudest Professional Accomplishment?
7:05 - If You Could Share a Meal With Any Three Individuals, Living or Dead, Who Would They Be?
10:12 - What Might Surprise Someone Working With You?
11:35 - If Someone Was In...
Просмотров: 51

Видео

Reviewing Tax Returns in Divorce Litigation
Просмотров 6921 день назад
Jimmy Luke, CPA, joins Miles Mason, Sr. JD, CPA, to break down the analysis of tax returns in divorce, explain where the money may be hiding, and list some red flags that family lawyers need to look for on tax returns. Jimmy Luke, CPA, is a tax professional and the founder of Titan CPA, LLC, an accounting firm in the Memphis area. He has 40 years of tax experience and specializes in tax reducti...
What Family Lawyers Should Know About Loss Carryforwards
Просмотров 4521 день назад
Jimmy Luke, CPA, joins Miles Mason, Sr. JD, CPA, to define a loss carryforward, break down the rules that family lawyers need to know regarding loss carryforwards, and provide examples in which loss carryforwards may reveal themselves in family law. Jimmy Luke, CPA, is a tax professional and the founder of Titan CPA, LLC, an accounting firm in the Memphis area. He has 40 years of tax experience...
What Family Lawyers Should Know about Capital Gains
Просмотров 3021 день назад
Jimmy Luke, CPA joins Miles Mason, Sr. JD, CPA to break down the definition of capital gains, outline the differences between short-term and long-term capital gains, and provide examples of when capital gains may appear on a tax return. Jimmy Luke, CPA, is a tax professional and the founder of Titan CPA, LLC, an accounting firm in the Memphis area. He has 40 years of tax experience and speciali...
Grandparent Visitation Rights
Просмотров 1212 месяца назад
Do grandparents have rights to see their grandchildren in Tennessee? How to file for visitation rights in Tennessee? Does the state of TN have grandparents rights? Can Grandparents Get Visitation Rights in Tennessee? For more information & to view this on our website: memphisdivorce.com/custody/grandparent-visitation-rights/grandparent-visitation-rights/ CHAPTERS: 0:00 - Do Grandparents Have Ri...
Meet the Lawyer: Joseph W. Smith
Просмотров 1153 месяца назад
Miles Mason Family Law Group Senior Attorney Joseph W. Smith is originally from Nashville, married and a proud father. An experienced family law litigator and speaker, Joe served as Chair of the Tennessee Bar Association’s Family Law Section and is a member of the Memphis Bar Association Family Law Section. In 2021, the Memphis Business Journal honored him with its 40 Under 40 Award and in 2023...
Calming Courtroom Jitters, for Attorneys
Просмотров 1954 месяца назад
Steven Peskind discusses cognitive behavioral therapy methods that can reframe your mindset to conquer courtroom nerves. Steven's courtroom advocacy skills are unmatched; so much so that he is trusted by the National Institute of Trial Advocacy to teach its students, who are also lawyers, how to effectively try divorce cases. Thank you Steven for joining us from Chicago improving our firm's ora...
Peskind's Structure of an Oral Argument for Lawyers
Просмотров 714 месяца назад
Steven Peskind discusses the importance of the primacy & recency principle before walking through the structure of a motion: cognitive bias, pathos, finish with the ask, what's a "kill," tell the story, and point/counterpoint. Steven's courtroom advocacy skills are unmatched; so much so that he is trusted by the National Institute of Trial Advocacy to teach its students, who are also lawyers, h...
Oral Advocacy: Authenticity, Language and Professionalism
Просмотров 864 месяца назад
Steven Peskind breaks down the importance of authenticity, language, and professionalism in the courtroom including Gerry Spence, "eat the frog," ethos, logos, pathos, don't be a pretentious phony, play to your strengths, using your eyes, transition aids, scowling, Churchill, David Boies, use of voice, self-control, reacting to bad events in court, be courteous, wardrobe, gravitas, posture, vis...
Keeping the Judge Engaged During Oral Arguments
Просмотров 524 месяца назад
Steven Peskind presents strategies to help lawyers not bore the judge, trim down courtroom arguments, don't drone, don't beg, use tactical pauses, implement rhetorical tropes to keep their argument compelling for the judge, alliteration, trilogies, antithesis, rhetorical questions, and demonstrative exhibits. Steven's courtroom advocacy skills are unmatched; so much so that he is trusted by the...
How Do You Practice Oral Advocacy?
Просмотров 1234 месяца назад
Steven Peskind discusses the fundamentals of oral advocacy in court, rhetoric, baiting the hook for the fish - not the fisherman, strategies for crafting an argument that will resonate with the judge, and tips for using oral advocacy to swing the court in your favor, client control, trust, and prepare a proposed ruling. Steven Peskind's courtroom advocacy skills are unmatched; so much so that h...
Unmarried Parents in Tennessee: Paternity & Custody
Просмотров 3245 месяцев назад
Can one parent keep a child from the other parent without court orders? What are the custody laws for unmarried parents? Can a mother withhold a child from the father? What rights do unmarried fathers have? For more information and to view this on our website: memphisdivorce.com/unmarried-parents-faqs-tennessee-child-custody/unmarried-parents-in-tennessee-paternity-custody/ CHAPTERS: 0:00 - Unm...
Determining Proximate Cause & Damages on Cross Examination
Просмотров 657 месяцев назад
Rules for Determining Proximate Cause & Damages on Cross Examination. Why financial experts should not opine on proximate cause. This is an excerpt from Surviving Cross Examination in Business Valuation a presentation from the 2023 Tennessee Society of CPA’s Forensic and Valuation Services Conference, Oct. 24, 2023, in Brentwood, Tennessee. Thank you to Harold Martin for inviting me to join thi...
What is a Calculation Engagement in Business Valuation?
Просмотров 527 месяцев назад
What is a Calculation Engagement in Business Valuation? Have you rendered an opinion on value? “Reasonable degree of certainty.” AICPA SSVS100 terms and arguing professional standards. Limited scope business valuation engagements. This is an excerpt from Surviving Cross Examination in Business Valuation a presentation from the 2023 Tennessee Society of CPA’s Forensic and Valuation Services Conf...
The Hypothetical & Trapping Questions in Business Valuation Cross Examination
Просмотров 817 месяцев назад
The Hypothetical & Trapping Questions in Business Valuation Cross Examination. What are the questions for cross examining? This is an excerpt from Surviving Cross Examination in Business Valuation a presentation from the 2023 Tennessee Society of CPA’s Forensic and Valuation Services Conference, Oct. 24, 2023, in Brentwood, Tennessee. Thank you to Harold Martin for inviting me to join this fant...
Management Interviews in Business Valuation
Просмотров 407 месяцев назад
Management Interviews in Business Valuation
“Authoritative" Literature in Business Valuation Cross Examination
Просмотров 287 месяцев назад
“Authoritative" Literature in Business Valuation Cross Examination
Cross Examination & Reading a Deposition Answer to Expert Witness
Просмотров 697 месяцев назад
Cross Examination & Reading a Deposition Answer to Expert Witness
How Do You Answer a Yes or No Question in Court?
Просмотров 7057 месяцев назад
How Do You Answer a Yes or No Question in Court?
Expert Witness Invoice Deposition Questions
Просмотров 797 месяцев назад
Expert Witness Invoice Deposition Questions
Surviving A Daubert Challenge As A Business Valuation Expert
Просмотров 527 месяцев назад
Surviving A Daubert Challenge As A Business Valuation Expert
Stipulate to Qualification as Expert Witness?
Просмотров 337 месяцев назад
Stipulate to Qualification as Expert Witness?
Experience in Providing Business Valuation Testimony
Просмотров 357 месяцев назад
Experience in Providing Business Valuation Testimony
Qualifications of a Business Valuation Expert Witness
Просмотров 747 месяцев назад
Qualifications of a Business Valuation Expert Witness
Co-Parenting Through the Holidays with Joseph Smith
Просмотров 307 месяцев назад
Co-Parenting Through the Holidays with Joseph Smith
Unmarried Parents: Paternity & Custody
Просмотров 7147 месяцев назад
Unmarried Parents: Paternity & Custody
Subpoena Compliance is Hard: Business Valuation in Divorce
Просмотров 1168 месяцев назад
Subpoena Compliance is Hard: Business Valuation in Divorce
Subpoena Process: Business Valuation in Divorce
Просмотров 1238 месяцев назад
Subpoena Process: Business Valuation in Divorce
Family Lawyers Don’t Know What They Don’t Know
Просмотров 958 месяцев назад
Family Lawyers Don’t Know What They Don’t Know
Business Valuation Experts, Discovery & General Ledgers
Просмотров 358 месяцев назад
Business Valuation Experts, Discovery & General Ledgers

Комментарии

  • @MsKittie
    @MsKittie 2 дня назад

    Ive tried to get dozens of lawyer to help me and without an income Im always turned down, knowing full well Im beign abused. Make you realize most lawyers are all about paychecks not justice.

  • @michaelm8460
    @michaelm8460 2 дня назад

    ...or her. Give it to her. Women are into this too

  • @ColleenAisling-i1z
    @ColleenAisling-i1z 3 дня назад

    Hey ppl, I'm a retired computer/IT person, Yet I still find *Uncoverlinks* so informative and straight forward. Thanks for your advise and helping the people...........Great work and love watching.

  • @ivangamez9773
    @ivangamez9773 3 дня назад

    It's not even worth trying to get money from this dude. Most of them don't have steady, decent jobs. Best to figure it out on your own.

  • @fathersafter50com85
    @fathersafter50com85 4 дня назад

    Around 7:50 you basically said it is very hard to alienate a child who had a previously good relationship with the parent. You might consider watching a few "The Anti-Alienation Project" podcasts. There are many, many examples of a child who previously favored the parent that they became alienated from. Several psychological studies/experiments have shown "normal" adults can become totally different in a very short period of time (<60 days) if they are "programmed" a certain way. Children don't stand a chance. If a mother fakes an abuse claim and the father is hauled away in a police car while the child is watching, the traumatic event can change a childs perception of the favored parent (father) in a day. No, it didn't happen to me but there are tons of examples of this happening.

  • @noname75013
    @noname75013 6 дней назад

    Stay home wives are often finacislly abusing their husbands because the husband works while the wife spends the money. Basically the wife uses the husband as a pay pig. These abusive wives force the man to workoutside the home. They critsize the husband for not esrning enough or providing new cars and large houses. Eventually they file for divorce after using up the husbands health when he no longer earn what she demands.

  • @Green_blue_7
    @Green_blue_7 7 дней назад

    He looks demon. I don’t know why.

  • @Green_blue_7
    @Green_blue_7 7 дней назад

    It’s passive way of being victim and to see the world. There is lack of something very important then makes his explanation weak and meaningless. But i respect his good intentions if he has.

  • @galaxyrider1391
    @galaxyrider1391 7 дней назад

    I find it fascinating that the narcissist is almost always referred to as him. My wife was the narcissist, and it was learned from her mother...

  • @Rassa5845
    @Rassa5845 11 дней назад

    Help, i need to sue ny divorce attorneys

  • @EmilCocoa
    @EmilCocoa 11 дней назад

    Thank God i never doubted you hack_erfred(Solutioncomplaint) you are a blessing to this world. I was able to get the details of my partner infidelity.....

  • @ericplee1860
    @ericplee1860 15 дней назад

    National law is necessary against paternity fraud. It's blatant misandry.

  • @krispbacon598
    @krispbacon598 24 дня назад

    Thank you for providing this informative video

  • @TheRTM
    @TheRTM 26 дней назад

    Mills and McCartney went on to get married in a lavish wedding in Glaslough, Ireland in 2002. However, their marriage began to break down, and they separated three years later, on 17 May 2006. A divorce settlement was completed in 2008, and Mills was awarded £23 million in cash and assets.

  • @Soloong_Gaybowzer
    @Soloong_Gaybowzer Месяц назад

    These lawyers are a bunch of frauds.

  • @treelinehugger
    @treelinehugger Месяц назад

    Non-biological fathers should never be allowed to accept parental responsibilities without a paternity test. He can make any choice he wants after he knows the truth. When a woman commits paternity fraud, she has defrauded at least three people and probably a lot more. Child, father, husband, father's siblings and parents, husband's siblings and parents, etc. The mother tells the child two lies: The mother lies that her husband is the child's father. The mother lies about who the child's real father is. Marriage doesn't include a get-out-of-jail-free card. The woman who commits paternity fraud should face much harsher penalties than most other fraud cases. The catastrophic devastation that results from paternity fraud to the children and father is so much worse than mere money fraud.

  • @treelinehugger
    @treelinehugger Месяц назад

    A man's name should not be entered on a birth certificate without proof that he is the biological father. If a woman cannot identify the father and prove it with a paternity test, then she should not be eligible to receive child support from any man or from the government. If she cannot provide for the child, the child should be removed from her care. The primary beneficiaries of this law will not be men or women. It will be the children. Children have a moral right to know their parents and have a relationship with both biological parents. Children also have a right to know their genetic history. Some hereditary diseases can be treated if tested early. Knowing the father's medical history will save lives.

  • @ronyerke9250
    @ronyerke9250 Месяц назад

    Perjury has always been a crime. Why aren't the fraudsters being jailed for their untruthful record making? Isn't tax fraud and insurance fraud prosecuted on these grounds? Fraud is fraud. Why is this so difficult?

  • @gregoryromeu
    @gregoryromeu Месяц назад

    I KNOW Carnell Smith! GREAT GUY! The State of California (I was NOT a resident) FORCED me to pay Child Support since 1992 to a California woman against my DEMANDING DNA but back in 1991. She told me she was 1 month pregnant when I met her and she then started telling people "I" was the father. Since 91 I never set foot in California and EVERYWHERE I went to try to get a DNA they (Hospitals and clinics) demanded upwards of $9,000 up front! An impossible figure to raise. NOW, here we are, 33 years later and California STILL demands child support for a 32 y.o. man. I CAN NOT FIND AN ATTORNEY TO TAKE THIS CASE! LOOKING FOR AN ATTORNEY WITH BACKBONE in this matter!

  • @georgesontag2192
    @georgesontag2192 Месяц назад

    If your ex wont offer ypu half, your in big trouble. Lawyers and trial will take anything you have left.

  • @georgesontag2192
    @georgesontag2192 Месяц назад

    A female with children is going to destroy that man. She will get the house, land, alimony, full custody, dog and tax return. Judges just gives it to her based on previous cases. She is going to win in every case. Going to trial with a female judge is suicide. If your the man, your homeless.

  • @Herberberber
    @Herberberber Месяц назад

    My boss had a 3 million a year net profit trucking business. His wife cheated and he divorced her. Before she could force him to sell his company, he liquidated almost all of his assets, put it all into a stable coin on a cold wallet. Left the country. Her divorce attorney still harassingly calls him!

  • @app0ll0nysus
    @app0ll0nysus Месяц назад

    These are instructions FOR a narcissist omg!

  • @ryanmoore4098
    @ryanmoore4098 Месяц назад

    I batted around my wife and her attorney like a cat toy. I applied soft pushback and allowed them to bully and threaten me. And then I executed my plan. I knew they would make false statements and unreasonable requests at this point. The judge ordered an evidentiary hearing and asked us the following, “Do you understand that if you provide false information at the hearing you are facing up to ninety days in jail?” My response was, “Your Honor, does that include both of us?” He responded with, “Yes.” Ninety minutes later I received a call from my wife. “Um, yeah…so I don’t want to go to an evidentiary hearing. What do you want?

  • @DeannaSouders-sg6of
    @DeannaSouders-sg6of Месяц назад

    Then u have a great talk with them and see the good bad and concerns of co parenting Deanna souders

  • @joycallender6086
    @joycallender6086 Месяц назад

    Sir, narcicism cannot be healthy. It is self-loathing.

  • @edgarchiguin3690
    @edgarchiguin3690 Месяц назад

    Hablan Espan̈ol?

  • @OfficialTheTruthe
    @OfficialTheTruthe Месяц назад

    Lmao

  • @gabrielmease1169
    @gabrielmease1169 Месяц назад

    You guys need to get rid of the music. It sounds like you're introducing the next generation Maytag washing machine.

  • @marialuckevich8160
    @marialuckevich8160 Месяц назад

    The last statement about another person being pervasively negatively ‘cannot be realistic unless there’s something wrong with you’ tells me that this man does not understand victims of narcissists or narcissistic abuse. He doesn’t understand that in this case it really is black and white, victim and offender, good and bad. The relationship that the victim thought he/she had was never real, he/she was duped and used, his/her vulnerabilities and propensity to empathize and give selflessly was preyed upon by someone incorrigibly selfish and manipulative. It really is the narcissist who is choosing to be a bad person every day of their lives, regardless of how its hurting other people, in order to avoid experiencing pain and shame that they have never processed. They are so afraid of experiencing that pain, facing that shame, they really don’t care who they hurt to protect themselves. These people ARE the problem, they are fundamentally toxic and there is nothing wrong with the person who then finally see the truth and finally stops asking themselves “is it me?” Because they are liberated by the knowledge that it is absolutely not them. Shame on you for revictimizing the victim with your words.

  • @user-nt7ec8ix5r
    @user-nt7ec8ix5r Месяц назад

    It took me 24 years to notice. He was a narcissistic the only red flag I think of was he always exaggerating Every story after 10 years of marriage. I noticed the pathological lying went to a whole new level. It’s still hard to detect Red flags squandering money Lack of commitment Can’t keep a job Blames you for everything Bad mouthing you Now his family hates you and you wonder why. they often say they know important people. you want the hell cause you’re always with them.

  • @nicholecornes1915
    @nicholecornes1915 Месяц назад

    This mans a blessing

  • @alphamwila1557
    @alphamwila1557 Месяц назад

    You're a unique morally upright human being that knows the balance between making money and being a normal human being whose responsibility is to just help other humans at times without looking to be paid.God bless you Sir

  • @alexanderkane3960
    @alexanderkane3960 Месяц назад

    Why am I still having issues wondering if it is me? I have recorded our conversations many times and I somehow hear my imperfections in the way I communicate. I need help!😢

  • @TheFruitfulFIG
    @TheFruitfulFIG Месяц назад

    What if you have custody but aren't their parents? I filled out a paper for child support on my sisters daughter. We went to court, and they said they would send me paperwork telling me what we will receive. I just got it and it can't be right. His big time dad lawyer that he lives with represented him on this. And got his income lower than the my sister that is incarcerated. Before she went to jail, she was receiving $260. They awarded me $119. That won't even pay for food for a month. I called the child support office and asked what my options were for reevaluation, and she said I don't have any options. And hung up on me.

  • @Mummabear1111
    @Mummabear1111 Месяц назад

    My life has been stolen by family law attorneys and my ex husband and his lawyer wife. :(

  • @ceciliaruns72
    @ceciliaruns72 Месяц назад

    I was left with 850k in my exes IRS tax debt. He put my name as owner of his business.

    • @peggyshepard4257
      @peggyshepard4257 8 дней назад

      Something similar happened to me, my ex put me through court proceedings for 5 years and I couldn't afford a lawyer. He appealed the court decision claiming that the business owed the IRS taxes, but the business went from grossing over $1M to nothing the following year. When the time rolled around file taxes he had all of the books after violating restraining orders and stole them from my home. I couldn't file anything for the business without the books and the IRS assumes the income from the most recent year filed When you don't file a return. In his attorney's filing they used the IRS estimate of tax owed as the actual amount owed. In a catch 22, had no money and didn't qualify for food stamps because of having community assets which were frozen. I asked for and was awarded the business, but he also erased files on the computer in my home against restraining orders. I was able to recover one deleted file, a letter to customers disparaging me, signed by him. The reason why I was awarded the business was because he said it was worthless, so I asked for it.

  • @mz8194
    @mz8194 Месяц назад

    This is also the case for family trusts, were the narcissist takes everything.

    • @peggyshepard4257
      @peggyshepard4257 8 дней назад

      Yikes! My husband is talking about putting things into a trust which I don't understand and why I don't trust the idea. My first husband is a textbook narcissist but I had no concept of narcissism. When I married my second husband I let him know that I would have my own bank account in my name only and I would put my paychecks into my account. He agreed. Later he wanted to use my post tax account to pay bills when he stopped having income although he had several million in pretax accounts, my account was very small compared to his nest egg. He didn't press me about it. Eventually he wants to see monthly statements, and I chalked that up to being careful with money. Eventually he reminds me that my account is community property to which I agreed and reminded him about why I needed a separate account in my name as my go bag in case things morph into a situation like I had with my first husband. Now my second husband of 22 years who has been kind and generous wants a divorce and wants half of my post tax money and says that we will divide everything 50/50, so a lot of pretax money. He signed a two-year lease for an active senior community that is not assisted living worth $168K for a small 2 bedroom apartment which I don't agree with. My first husband was awarded debt in the 5 year divorce which he didn't pay and creditors are not bound by family law decisions. My second husband has now exposed me to a debt that could almost pay off the mortgage for our home. My attorney was not familiar with the concept of a creditor's ability to persue the wife when the husband is awarded the debt and liability and doesn't pay. We are going through mediation and my husband asked the apartment if they would sign a statement that they would not try to get paid by me, which they refused to do according to him, and he felt that it was asking too much. Now I am asking for $200K to be set aside until the lease is closed from the sale of our home, I won't sign a listing agreement to sell without an "insurance" of some kind to protect me from the $168K obligation. Holding more than the amount of the lease is in case attorneys need to be involved.

  • @tigerscout6404
    @tigerscout6404 Месяц назад

    also review is history of ed ,

  • @tigerscout6404
    @tigerscout6404 Месяц назад

    review robert simon calif case history at the lic issued by state , appearances can be deceiving . reading reviews on line is informative .,

  • @user-ds9zh4wf2m
    @user-ds9zh4wf2m Месяц назад

    Thank you Heather Hill 06/06/2024

  • @hrdknox2000
    @hrdknox2000 Месяц назад

    My abuser is a big-name attorney. How can I know that my family and I will be safe from being turned on, to protect a friend? I want restitution, I don't know how to help myself!😢

  • @ruibento9840
    @ruibento9840 2 месяца назад

    I only did an internship without classes at first and I got 50/80 on a state test that's a big thing I think

    • @ruibento9840
      @ruibento9840 2 месяца назад

      Rhode Island was so unfair to me in so many ways I was such a great student I just wish had picked law instead of teaching at first in high school many people ruined my plans

  • @LB-uo7xy
    @LB-uo7xy 2 месяца назад

    He won't even pay 1 dollar. Wtf?😂

  • @Waiting2X
    @Waiting2X 2 месяца назад

    That judge is drunk

  • @Stacey-by7we
    @Stacey-by7we 2 месяца назад

    What do I do when I found out my divorce attorney was lying about my husband income

  • @MimiNeligan1980
    @MimiNeligan1980 2 месяца назад

    2532526408🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘🆘

  • @MimiNeligan1980
    @MimiNeligan1980 2 месяца назад

    Please help me I left my dad's physical abuse my parents divorced when I was five my mom left me with my abusive physically abusive father and he physically abused me until I was 11 when I met my psychological abuser a psychological abuse is way more worse than physical abuse and it's been 32 plus years please I'm begging for help

  • @MimiNeligan1980
    @MimiNeligan1980 2 месяца назад

    It is used against my children I don't have a job I can't buy them anything he is never bothered them anything maybe for Christmas he'll buy them something but other than that it's been 32 years of pure f****** hell he keeps me away from my job by sending me to jail letting the air out of my tires hiding my car keys keeping me up at night by arguing with things that happened 10 years ago so I'm late to work I cannot keep a job around this evil entity my kids are trying to kill themselves I'm trying to kill myself Washington State domestic violence people don't help me because they said oh I went back twice but that's before I knew I was dealing with the psychopath narcissist and I didn't know what love bombs were but now that I know what love bombs were I will never go back and I need help I need help help help help help help help help help help

  • @MiracleNylah
    @MiracleNylah 2 месяца назад

    Understanding the first steps after a spouse files for divorce is crucial. Grateful for firms like *Usespy* that provide essential digital evidence.....!!