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Agaricus Subrufescens

Taxonomy

Agaricus subrufescens was first described by the American botanist Charles Horton Peck in 1893. During the late 19th and early 20th century, it was cultivated for the table in the eastern United States. It was discovered again in Brazil during the 1970s, and misidentified as Agaricus blazei Murrill, a species originally described from Florida. It was soon marketed for its purported medicinal properties under various names, including ABM (for Agaricus blazei Murill), Cogumelo do Sol (mushroom of the sun), Cogumelo de Deus (mushroom of God), Cogumelo de Vida (mushroom of life), Himematsutake, Royal Sun Agaricus, Mandelpilz, and Almond Mushroom.

In 2002, Didukh and Wasser correctly rejected the name A. blazei for this species, but unfortunately called the Brazilian fungus A. brasiliensis, a name that had already been used for a different species, Agaricus brasiliensis Fr. (1830). Richard Kerrigan undertook genetic and interfertility testing on several fungal strains and showed that samples of the Brazilian strains called A. blazei and A. brasiliensis were genetically similar to, and interfertile with, North American populations of Agaricus subrufescens. These tests also found European samples called A. rufotegulis to be of the same species. Because A. subrufescens is the oldest name, it has taxonomical priority.

Note that Agaricus blazei Murrill is a perfectly valid name, but for a completely different mushroom. Agaricus silvaticus Schaeff. is also a perfectly valid name for a common, north temperate, woodland mushroom. Neither is a synonym of Agaricus subrufescens.

Description

The floccose stipe and annulus of A. subrufescens

The cap is initially hemispherical, later becoming convex, with a diameter of 5 to 18 centimetres (2.0 to 7.1 in). The cap surface is covered with silk-like fibers, although in maturity it develops small scales (squamulose). The color of the cap may range from white to grayish or dull reddish-brown; the cap margin typically splits with age. The flesh of A. subrufescens is white, and has the taste of "green nuts", with the odor of almonds. The gills are not attached to the stalk (free), narrow, and crowded closely together. They start out whitish in color, then later pinkish and finally black-brown as the spores mature. Spores are ellipsoid, smooth, dark-purplish brown when viewed microscopically, with dimensions of 67.5 by 45 m. The stipe is 6 to 15 centimetres (2.4 to 5.9 in) by 1 to 1.5 centimetres (0.39 to 0.59 in) thick, and bulbous at the base. Initially solid, the stipe becomes hollow with age; it is cottony (floccose) to scaly towards the base. The annulus is abundant and double-layered; it is bent downwards towards the stem, smooth and whitish on the upper side, and covered with cottony scales on the lower side.

Distribution and habitat

Agaricus subrufescens forms fruitbodies singly or in clusters in leaf litter in rich soil, often in domestic habitats. It was originally described from the northeastern United States, but has been found growing in California, Hawaii, Great Britain, the Netherlands, Israel, Taiwan, and Brazil.

Edibility

Aroma

Agaricus subrufescens is a choice edible, with a somewhat sweet taste and fragrance of almonds. The almond smell of the mushroom is mostly due to the presence of benzaldehyde, benzyl alcohol, benzonitrile, and methyl benzoate.

Commercial use

Due to the fact Agaricus subrufescens contains a high level of beta glucans, compounds known for stimulating the immune system, the fungus is used in oncological therapy in Japan and Brazil. In addition to beta-glucans, the mushroom's effect on the immune system is believed to be due to other polysaccharides such as alpha-glucans. In Japan, Agaricus subrufescens is sold under the brand names Sen-Sei-Ro Gold, and ABMK, and is used by an estimated 500,000 people In Japan, Agaricus subrufescens is also the most popular complementary and alternative medicine used by cancer patients. Although Agaricus subrufescens is cultivated in the United States, the largest exporters are China and Brazil. It has been noted in a scientific review of A. subrufescens research, that the range of quality in A. subrufescens cultivation can affect the mushroom's ability to impact cells of the immune system.

Recently, Watanabe et al. published a report in the Biological & Pharmaceutical Bulletin on a novel hybrid of A. subrufescens called Basidiomycetes-X (BDM-X) and a US patent was issued on a novel hybrid of the A. subrufescens edible mushroom which was cross-bred (hybridized) with another medicinal mushroom resulting in a new hybrid claimed to possess 10 to 3000 times the potency of similar but unpatented mushrooms.

Research

The neutrality of this article is disputed. Please see the discussion on the talk page. Please do not remove this message until the dispute is resolved. (March 2009)

Many researchers have studied Agaricus subrufescens, as well as other medicinal mushrooms for close to 50 years, due to laboratory tests which show they may stimulate immune system cells and the production of immune system cytokines. Below is a summary of this research, which is often based on animal or cellular models. Research conducted on the mushroom's ability to impact the human immune system or human diseases is limited.

Cancer research

Animal and cellular research has shown that Agaricus subrufesscens application or consumption appears to offer anti-cancer properties.

Experimental Model

Experimental Effect (Cell culture)

Experimental Effect (Animal research)

Experimental Effect (Clinical)

Colorectal cancer

Benefited hematological and immunological parameters

Fibrosarcoma

Inhibited growth via apoptosis

Inhibited growth

Sarcoma

Inhibited angiogenesis. Inhibited growth

Gynaecological cancer

Increased NK cell activity, quality of life

Ovarian cancer

Inhibited growth and metastasis via apoptosis induction

Inhibited metastasis, growth

Lung cancer

Inhibited growth via apoptosis

Inhibited metastasis, growth

Leukaemia

Inhibited growth via apoptosis

Inhibited growth

Myeloma

Inhibited growth

Hepatocarcinoma

Inhibited abnormal collagen formation

Inhibited growth

Stomach cancer

Inhibited growth via apoptosis

Prostate cancer

Inhibited growth via apoptosis

Inhibited growth

Skin cancer

Inhibited growth when applied orally or topically

Immune system

Cellular and animal research has shown that Agaricus subrufescens may stimulate immune system cells and the production cytokines, like interferons and interleukins (reviewed by G. Hetland).

Direct anti-viral properties

Agaricus subrufescens mushrooms are known to have anti-viral properties in cell culture. The ability of Agaricus subrufescens to inhibit viruses in the human body has not been studied. Other mushrooms are also known to have anti-viral, anti-bacterial, and anti-fungal activity in cell culture.

Other possible effects

Besides evidence Agaricus subrufescens may up-regulate the immune system, additional research suggests the mushroom has a beneficial effect on cholesterol, inhibiting pathogenic factors, and inhibiting angiogenesis.

Limited clinical and animal research suggests, Agaricus subrufescens consumption may lower blood glucose levels and improve insulin resistance.

See also

Fungi portal

Beta-glucan

List of Agaricus species

Medicinal mushrooms

References

^ Peck CH. (1893). "Report of the Botanist (1892)". Annual Report on the New York State Museum of Natural History 46: 85149. 

^ a b c Kerrigan, RW (2005). "Agaricus subrufescens, a cultivated edible and medicinal mushroom, and its synonyms.". Mycologia 97 (1): 1224. doi:10.3852/mycologia.97.1.12. PMID 16389952. 

^ Wasser, Solomon P.; Didukh, Marina Ya.; de Amazonas, Maria Angela L.; Nevo, Eviatar; Stamets, Paul; da Eira, Augusto F. (2002). "Is a Widely Cultivated Culinary-Medicinal Royal Sun Agaricus (the Himematsutake Mushroom) Indeed Agaricus blazei Murrill?". International Journal of Medicinal Mushrooms 4 (4): 267290. OCLC 39977461. http://www.theliterature.org/The_Fifth_Kingdom/International Journal of Medicinal Mushrooms/10609965.pdf. 

^ a b c Murrill, W. A. (1922). "Dark-Spored Agarics: III. Agaricus". Mycologia 14 (4): 200. doi:10.2307/3753642. 

^ Smith, Alexander Hanchett (1975). A Field Guide to Western Mushrooms. Ann Arbor, Mich: University of Michigan Press. p. 228. ISBN 0-472-85599-9. [page needed]

^ Chen, CHU-CHIN; Wu (1984). "Volatile Components of Mushroom (Agaricus subrufecens)". Journal of Food Science 49: 1208. doi:10.1111/j.1365-2621.1984.tb10433.x. 

^ Hetland, Geir; Sandven, P. (2002). "beta-1,3-Glucan reduces growth of Mycobacterium tuberculosis in macrophage cultures". FEMS Immunology and Medical Microbiology 33 (1): 41. doi:10.1111/j.1574-695X.2002.tb00570.x. OCLC 27447797. PMID 11985967. 

^ Morikawa, Kaoru; Takeda, Reiko; Yamazaki, Masatoshi; Mizuno, Den'Ichi (1985). "Induction of Tumoricidal Activity of Polymorphonuclear Leukocytes by a Linear {beta}-1,3-D-Glucan and Other Immunomodulators in Murine Cells". Cancer Research 45 (4): 1496. PMID 3156669. http://cancerres.aacrjournals.org/cgi/reprint/45/4/1496. 

^ Amino, M; Noguchi; Yata; Matsumura; Hirayama; Abe; Enomoto; Asato (1983). "Studies on the effect of lentinan on human immune system. II. In vivo effect on NK activity, MLR induced killer activity and PHA induced blastic response of lymphocytes in cancer patients". Gan to kagaku ryoho. Cancer & chemotherapy 10 (9): 20006. PMID 6225393. 

^ Weil, Andrew (2002). "Mushrooms to Curb Cancer?". http://www.drweil.com/drw/u/id/QAA68312. [self-published source?]

^ Firenzuoli, F; Gori; Lombardo (2008). "The Medicinal Mushroom Agaricus blazei Murrill: Review of Literature and Pharmaco-Toxicological Problems.". Evidence-based complementary and alternative medicine : eCAM 5 (1): 315. doi:10.1093/ecam/nem007. PMID 18317543. 

^ a b Takaku, T; Kimura; Okuda (2001). "Isolation of an antitumor compound from Agaricus blazei Murill and its mechanism of action.". The Journal of nutrition 131 (5): 140913. PMID 11340091. 

^ Hyodo I, Amano N, Eguchi K, Narabayashi M, Imanishi J, Hirai M et al. (2005). "Nationwide survey on complementary and alternative medicine in cancer patients in Japan.". J Clin Oncol 23 (12): 264554. doi:10.1200/JCO.2005.04.126. PMID 15728227. http://www.ncbi.nlm.nih.gov/entrez/eutils/elink.fcgi?dbfrom=pubmed&retmode=ref&cmd=prlinks&id=15728227. 

^ Hetland, G; Johnson; Lyberg; Bernardshaw; Tryggestad; Grinde (2008). "Effects of the medicinal mushroom Agaricus blazei Murill on immunity, infection and cancer.". Scandinavian journal of immunology 68 (4): 36370. doi:10.1111/j.1365-3083.2008.02156.x. PMID 18782264. 

^ Watanabe, T; Nakajima; Konishi (2008). "In vitro and in vivo anti-oxidant activity of hot water extract of basidiomycetes-X, newly identified edible fungus.". Biological & pharmaceutical bulletin 31 (1): 1117. doi:10.1248/bpb.31.111. PMID 18175952. 

^ US patent 6120772, Ito, Hitoshi; Sumiya, Toshimitsu, "Oral drugs for treating AIDS patients", granted 19 September 2000  

^ Borchers, AT; Krishnamurthy; Keen; Meyers; Gershwin (2008). "The immunobiology of mushrooms.". Experimental biology and medicine (Maywood, N.J.) 233 (3): 25976. doi:10.3181/0708-MR-227. PMID 18296732. 

^ a b Fortes, RC; Novaes; Recva; Melo (2009). "Immunological, hematological, and glycemia effects of dietary supplementation with Agaricus sylvaticus on patients' colorectal cancer.". Experimental biology and medicine (Maywood, N.J.) 234 (1): 5362. doi:10.3181/0806-RM-193. PMID 18997106. 

^ a b Fujimiya Y, Suzuki Y, Oshiman K, Kobori H, Moriguchi K, Nakashima H, Matumoto Y, Takahara S, Ebina T, Katakura R (May 1998), "Selective tumoricidal effect of soluble proteoglucan extracted from the basidiomycete, Agaricusblazei Murill, mediated via natural killer cell activation and apoptosis.", Cancer Immunol Immunother (Springer Verlag) 46 (3): 147159, doi:10.1007/s002620050473, ISSN 0340-7004, PMID 9625538 

^ Gonzaga ML, Bezerra DP, Alves AP, et al. (January 2009), "In vivo growth-inhibition of Sarcoma 180 by an alpha-(1-->4)-glucan-beta-(1-->6)-glucan-protein complex polysaccharide obtained from Agaricus blazei Murill", Nat Med (Tokyo) 63 (1): 3240, doi:10.1007/s11418-008-0286-4, ISSN 1340-3443, PMID 18726068 

^ a b Niu YC, Liu JC, Zhao XM, Wu XX (January 2009), "A low molecular weight polysaccharide isolated from Agaricus blazei suppresses tumor growth and angiogenesis in vivo", Oncol. Rep. 21 (1): 14552, ISSN 1021-335X, PMID 19082455 

^ Ahn WS, Kim DJ, Chae GT, Lee JM, Bae SM, Sin JI, Kim YW, Namkoong SE, Lee IP (July-August 2004), "Natural killer cell activity and quality of life were improved by consumption of a mushroom extract, Agaricus blazei Murill Kyowa, in gynecological cancer patients undergoing chemotherapy", Int J Gynecol Cancer 14 (4): 58994, doi:10.1111/j.1048-891X.2004.14403.x, ISSN 1048-891X, PMID 15304151 

^ a b c Kobayashi H, Yoshida R, Kanada Y, Fukuda Y, Yagyu T, Inagaki K, Kondo T, Kurita N, Suzuki M, Kanayama N, Terao T (August 2005), "Suppressing effects of daily oral supplementation of beta-glucan extracted from Agaricus blazei Murill on spontaneous and peritoneal disseminated metastasis in mouse model", J Cancer Res Clin Oncol 131 (8): 527538, doi:10.1007/s00432-005-0672-1, ISSN 0171-5216, PMID 15883813 

^ a b Itoh H, Ito H, Hibasami H (December 2008), "Blazein of a new steroid isolated from Agaricus blazei Murrill (himematsutake) induces cell death and morphological change indicative of apoptotic chromatin condensation in human lung cancer LU99 and stomach cancer KATO III cells", Oncol. Rep. 20 (6): 135961, ISSN 1021-335X, PMID 19020714 

^ a b Kim CF, Jiang JJ, Leung KN, Fung KP, Lau CB (March 2009), "Inhibitory effects of Agaricus blazei extracts on human myeloid leukemia cells", J Ethnopharmacol 122 (2): 3206, doi:10.1016/j.jep.2008.12.025, ISSN 0378-8741, PMID 19162153 

^ Jin CY, Moon DO, Choi YH, Lee JD, Kim GY (August 2007), "Bcl-2 and caspase-3 are major regulators in Agaricus blazei-induced human leukemic U937 cell apoptosis through dephoshorylation of Akt.", Biol Pharm Bull 30 (8): 14321437, doi:10.1248/bpb.30.1432, ISSN 0918-6158, PMID 17666799, http://www.jstage.jst.go.jp/article/bpb/30/8/1432/_pdf 

^ Gao L, Sun Y, Chen C, Xi Y, Wang J, Wang Z (November 2007), "Primary mechanism of apoptosis induction in a leukemia cell line by fraction FA-2-b-ss prepared from the mushroom Agaricus blazei Murill" (Free full text), Braz J Med Biol Res 40 (11): 15451555, ISSN 0100-879X, PMID 17934651, http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0100-879X2007001100015&lng=en&nrm=iso&tlng=en 

^ Tian, X (1994), "Clinical observation on treatment of acute nonlymphocytic leukemia with Agaricus blazei Murill", Journal of Lanzhou University (Medical Sciences) 20: 169171, ISSN 1000-2812, PMID not listed in PubMed) (journal not listed in PubMed) 

^ Murakawa K, Fukunaga K, Tanouchi M, Hosokawa M, Hossain Z, Takahashi K (2007), "Therapy of myeloma in vivo using marine phospholipid in combination with Agaricus blazei Murill as an immune respond activator" (Free full text), J Oleo Sci 56 (4): 179188, ISSN 1345-8957, PMID 17898480, http://joi.jlc.jst.go.jp/JST.JSTAGE/jos/56.179?lang=en&from=PubMed 

^ Angeli JP, Ribeiro LR, Bellini MF, Mantovani MS (2009). "Beta-glucan extracted from the medicinal mushroom Agaricus blazei prevents the genotoxic effects of benzo[apyrene in the human hepatoma cell line HepG2."]. Arch Toxicol 83 (1): 816. doi:10.1007/s00204-008-0319-5. PMID 18528685. http://www.ncbi.nlm.nih.gov/entrez/eutils/elink.fcgi?dbfrom=pubmed&retmode=ref&cmd=prlinks&id=18528685. 

^ Sorimachi K, Akimoto K, Koge T (February 2008), "Inhibitory effect of Agaricus blazei Murill components on abnormal collagen fiber formation in human hepatocarcinoma cells" (Free full text), Biosci Biotechnol Biochem 72 (2): 621623, doi:10.1271/bbb.70700, ISSN 0916-8451, PMID 18256462, http://joi.jlc.jst.go.jp/JST.JSTAGE/bbb/70700?lang=en&from=PubMed 

^ Pinheiro F, Faria RR, de Camargo JL, Spinardi-Barbisan AL, da Eira AF, Barbisan LF (2003). "Chemoprevention of preneoplastic liver foci development by dietary mushroom Agaricus blazei Murrill in the rat.". Food Chem Toxicol 41 (11): 154350. PMID 12963007. http://www.ncbi.nlm.nih.gov/entrez/eutils/elink.fcgi?dbfrom=pubmed&retmode=ref&cmd=prlinks&id=12963007. 

^ Jin CY, Choi YH, Moon DO, Park C, Park YM, Jeong SC et al. (2006). "Induction of G2/M arrest and apoptosis in human gastric epithelial AGS cells by aqueous extract of Agaricus blazei.". Oncol Rep 16 (6): 134955. PMID 17089060. http://www.ncbi.nlm.nih.gov/entrez/eutils/elink.fcgi?dbfrom=pubmed&retmode=ref&cmd=prlinks&id=17089060. 

^ a b Yu CH, Kan SF, Shu CH, Lu TJ, Sun-Hwang L, Wang PS (October 2008), "Inhibitory mechanisms of Agaricus blazei Murill on the growth of prostate cancer in vitro and in vivo", J. Nutr. Biochem. 20 (10): 75364, doi:10.1016/j.jnutbio.2008.07.004, ISSN 0955-2863, PMID 18926679 

^ Hetland G, Johnson E, Lyberg T, Bernardshaw S, Tryggestad AM, Grinde B (2008). "Effects of the medicinal mushroom Agaricus blazei Murill on immunity, infection and cancer.". Scand J Immunol 68 (4): 36370. doi:10.1111/j.1365-3083.2008.02156.x. PMID 18782264. http://www.ncbi.nlm.nih.gov/entrez/eutils/elink.fcgi?dbfrom=pubmed&retmode=ref&cmd=prlinks&id=18782264. 

^ Faccin LC, Benati F, Rinco VP (July 2007). "Antiviral activity of aqueous and ethanol extracts and of an isolated polysaccharide from Agaricus brasiliensis against poliovirus type 1". Letters in Applied Microbiology 45 (1): 248. doi:10.1111/j.1472-765X.2007.02153.x. PMID 17594456. 

^ Sorimachi K, Ikehara Y, Maezato G (July 2001). "Inhibition by Agaricus blazei Murill fractions of cytopathic effect induced by western equine encephalitis (WEE) virus on VERO cells in vitro". Bioscience, Biotechnology, and Biochemistry 65 (7): 16457. doi:10.1271/bbb.65.1645. PMID 11515550. 

^ a b Eo SK, Kim YS, Lee CK, Han SS (October 2000). "Possible mode of antiviral activity of acidic protein bound polysaccharide isolated from Ganoderma lucidum on herpes simplex viruses". Journal of Ethnopharmacology 72 (3): 47581. doi:10.1016/S0378-8741(00)00266-X. PMID 10996289. 

^ Eo SK, Kim YS, Lee CK, Han SS (December 1999). "Antiviral activities of various water and methanol soluble substances isolated from Ganoderma lucidum". Journal of Ethnopharmacology 68 (1-3): 12936. doi:10.1016/S0378-8741(99)00067-7. PMID 10624872. 

^ Mentel R, Meinsen D, Pilgrim H, Herrmann B, Lindequist U (November 1994). "In vitro antiviral effect of extracts of Kuehneromyces mutabilis on influenza virus". Die Pharmazie 49 (11): 85960. PMID 7838873. 

^ Gordon M, Bihari B, Goosby E (1998). "A placebo-controlled trial of the immune modulator, lentinan, in HIV-positive patients: a phase I/II trial". Journal of Medicine 29 (5-6): 30530. PMID 10503166. 

^ Tochikura TS, Nakashima H, Yamamoto N (1989). "Antiviral agents with activity against human retroviruses". Journal of Acquired Immune Deficiency Syndromes 2 (5): 4417. PMID 2477523. 

^ Suzuki H, Okubo A, Yamazaki S, Suzuki K, Mitsuya H, Toda S (April 1989). "Inhibition of the infectivity and cytopathic effect of human immunodeficiency virus by water-soluble lignin in an extract of the culture medium of Lentinus edodes mycelia (LEM)". Biochemical and Biophysical Research Communications 160 (1): 36773. doi:10.1016/0006-291X(89)91665-3. PMID 2469420. 

^ Collins RA, Ng TB (1997). "Polysaccharopeptide from Coriolus versicolor has potential for use against human immunodeficiency virus type 1 infection". Life Sciences 60 (25): PL3837. doi:10.1016/S0024-3205(97)00294-4. PMID 9194694. 

^ a b Liu, Y; Fukuwatari; Okumura; Takeda; Ishibashi; Furukawa; Ohno; Mori et al. (2008). "Immunomodulating Activity of Agaricus brasiliensis KA21 in Mice and in Human Volunteers.". Evidence-based complementary and alternative medicine : eCAM 5 (2): 205219. doi:10.1093/ecam/nem016. PMID 18604247. 

^ Sorimachi, K; Ikehara; Maezato; Okubo; Yamazaki; Akimoto; Niwa (2001). "Inhibition by Agaricus blazei Murill fractions of cytopathic effect induced by western equine encephalitis (WEE) virus on VERO cells in vitro.". Bioscience, biotechnology, and biochemistry 65 (7): 16457. doi:10.1271/bbb.65.1645. PMID 11515550. 

^ Chen, L; Shao; Su (2004). "Coimmunization of Agaricus blazei Murill extract with hepatitis B virus core protein through DNA vaccine enhances cellular and humoral immune responses.". International immunopharmacology 4 (3): 4039. doi:10.1016/j.intimp.2003.12.015. PMID 15037217. 

^ Chen, L; Shao (2006). "Extract from Agaricus blazei Murill can enhance immune responses elicited by DNA vaccine against foot-and-mouth disease.". Veterinary immunology and immunopathology 109 (1-2): 17782. doi:10.1016/j.vetimm.2005.08.028. PMID 16213597. 

^ Tryggestad AMA, Espevik T, Forland DT, Ryan L, Hetland G (2007). "The medical mushroom Agaricus blazei Murill activates NF-B via TLR2". 13th International Congress of Immunology (Rio de Janeiro: Medimond): 223. 

^ Kimura, Y; Kido; Takaku; Sumiyoshi; Baba (2004). "Isolation of an anti-angiogenic substance from Agaricus blazei Murill: its antitumor and antimetastatic actions.". Cancer science 95 (9): 75864. doi:10.1111/j.1349-7006.2004.tb03258.x. PMID 15471563. 

^ Kim, YW; Kim; Choi; Lee (2005). "Anti-diabetic activity of beta-glucans and their enzymatically hydrolyzed oligosaccharides from Agaricus blazei.". Biotechnology letters 27 (7): 4837. doi:10.1007/s10529-005-2225-8. PMID 15928854. 

^ Hsu, CH; Liao; Lin; Hwang; Chou (2007). "The mushroom Agaricus Blazei Murill in combination with metformin and gliclazide improves insulin resistance in type 2 diabetes: a randomized, double-blinded, and placebo-controlled clinical trial.". Journal of alternative and complementary medicine (New York, N.Y.) 13 (1): 97102. doi:10.1089/acm.2006.6054. PMID 17309383. 

Categories: Agaricus | Edible fungi | Medicinal fungi | Fungi of Asia | Fungi of South America | Fungi of North AmericaHidden categories: Wikipedia articles needing page number citations | All pages needing cleanup | Accuracy disputes from October 2009 | NPOV disputes from March 2009 | All NPOV disputes
About the Author

I am China Crafts Suppliers writer, reports some information about bamboo dinner plates , italian ceramic dishes.

income tax question?

If a person is retired ang gets a pension of around 27,000 a year and contributed himself to the pension, how mich if any is taxable, he is single with 2 deprndents under eighteen, this is the only income he has

The amount he contributed isn't taxable. The rest is taxable as ordinary income - the amount of tax depends on the taxable total and what other deductions he has if any, but his federal income tax would very possibly be zero if the dependents are his qualifying children under age 17, since the $2000 child tax credit would wipe out any tax.

A-10: Michigan ANG Commercial - Official Version (2007)

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Allegheny Airlines
Allegheny Airlines

Better Business Naming: Does Your Proposed New Company Name Open the Door to Ridicule?

People who intensely dislike your company or feel wronged by you will always find some way to complain. However, a lack of attention during the naming process can inadvertently make it easier for comedians, protesters and whiners to poke fun at your company.

Before finalizing your new company name, run it by these tests so you can tweak the name or reject it if necessary to avoid predictable problems. Also ask the funniest people you know whether they see an obvious (well, obvious to them, at least) way to make your firm a laughingstock.

1. What do the initials spell? One reason why National Skyway Freight changed its name to Flying Tigers is that "NSF" is a well-known abbreviation for "not sufficient funds." Likewise, you wouldn't want to discover after you'd already invested in and promoted your name that disgruntled customers were calling Condo Renovators United of Detroit, your company, "CRUD."

2. Does the name resemble or evoke a disreputable word? Marketers coined the name Allegis as an umbrella name for United Airlines, Hertz, Hilton and Westin Hotels. However, many people who looked at the first five letters thought about "allegedly" and "allegations" rather than "allegiance." That, together with the challenge of pronouncing it, led the corporation to abandon its $7.5 million investment in the name and go back to its previous name, UAL Corporation. Something similar happened to Allegheny Airlines, which got tagged with the nickname Agony Airlines until it renamed itself USAir.

3. Do the letters or anything about the way the name is spelled suggest anything negative? When Standard Oil of New Jersey morphed into Esso (S.O.), then came in for criticism under the name Exxon, commentators sometimes latched onto the double "X" and called it the Double Cross Company. Likewise, you might find it cute to call your café that's at the corner of Sixth Avenue and Route 66 "Café 666," but many people associate the number 666 with the devil, so this would be certain to generate notoriety - negative publicity.

4. Does the name suggest a catchy parody version? You can't prevent this kind of lampooning entirely, but you also don't want to make it easy for the public to make fun of you. The natural foods supermarket chain Whole Foods is often derisively called Whole Paycheck by those who find its prices high, and the elite department store Neiman Marcus has been dubbed Needless Markup. People who do not like the food at Applebees, a casual restaurant chain, call it Crapplebees. Be forewarned about this move by asking your comedian friends how they'd twist your proposed name in a satire.

5. Does the name shorten into something you'd be embarrassed about? In New York City, the neighborhood South of Houston Street became known as "SoHo." Washington Mutual, a bank, similarly let its name get shortened into "WaMu." However, if your company was named California Carriers, you would most definitely not want to be known as "CaCa."

Make sure these techniques don't turn you into a humor target! Be wise about selecting a name that is easier to keep reputable.

About the Author

Marcia Yudkin is Head Stork of Named At Last, a company that brainstorms reputable business names, product names and tag lines for clients. Download a free copy of "19 Steps to the Perfect Company Name, Product Name or Tag Line" at
http://www.namedatlast.com/19steps.htm

who was the man who survived the crash of allegheny airlines flight 202 in 1959?

i have read somewhere that he was the only man to survive this plane crash, apparently it was his second crash aswell. can anyone give me any more details about this man or the other crash he was involved in?

It was flight #371. The aircraft was a 202. I have been unable to find his name in a short search, but he indeed was the survivor of another crash. I would expect he may be deceased.

allegheny airlines high wide and then some part 1

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Paypal   US $6.00
Allegheny Airlines USA Old Luggage Label 2 1/4
Allegheny Airlines USA Old Luggage Label 2 1/4" x 4" L@@K
Paypal   US $9.99
ALLEGHENY AIRLINES MATCHBOOK
ALLEGHENY AIRLINES MATCHBOOK
Paypal   US $2.99
Piedmont Airlines Lot USAir USAirways PSA Allegheny Mohawk Lake Central Airlines
Piedmont Airlines Lot USAir USAirways PSA Allegheny Mohawk Lake Central Airlines
Paypal   US $9.99
ALLEGHENY AIRLINES LOGO PIN
ALLEGHENY AIRLINES LOGO PIN
Paypal   US $9.99
AeroClassics 1/400 BAC-111 Allegheny Airline old N1130J
AeroClassics 1/400 BAC-111 Allegheny Airline old N1130J
Paypal   US $11.99
ALLEGHENY AIRLINES CAPTAIN SHIRT HAT BADGE PATCH KEY CHAIN FOB AVIATION LOT
ALLEGHENY AIRLINES CAPTAIN SHIRT HAT BADGE PATCH KEY CHAIN FOB AVIATION LOT
Paypal   US $14.95
Vintage 1976 Allegheny Airlines Stewardess Uniform Cape-Coat Muffler & Hat
Vintage 1976 Allegheny Airlines Stewardess Uniform Cape-Coat Muffler & Hat
Paypal   US $49.99
ALLEGHENY AIRLINES LAPEL HAT PIN FAA TIE TAC
ALLEGHENY AIRLINES LAPEL HAT PIN FAA TIE TAC
Paypal   US $12.78
Allegheny Airlines timetable 4/1/79
Allegheny Airlines timetable 4/1/79
Paypal   US $5.99
1 x ALLEGHENY BAC1-11 AIRLINE ISSUE POSTCARD large postcard
1 x ALLEGHENY BAC1-11 AIRLINE ISSUE POSTCARD large postcard
Paypal   US $1.42

"Allegheny Airlines DC-3" over W. Pennsylvania by Ray Crane
Paypal   US $800.00

"Allegheny Airlines DC-3" over W. Pennsylvania by Ray Crane
Paypal   US $800.00
AEROCLASSICS ALLEGHENY AIRLINES  BAC 111 LIMITED EDITION 1-400 SCALE
AEROCLASSICS ALLEGHENY AIRLINES BAC 111 LIMITED EDITION 1-400 SCALE
Paypal   US $15.80
QSL  1964 Allegheny Airlines Martinsville NJ radio card
QSL 1964 Allegheny Airlines Martinsville NJ radio card
Paypal   US $8.02
ALLEGHENY AIRLINES 10 SERVICE YEARS Pinette Tie Tac 10K Gold Ruby Rubies
ALLEGHENY AIRLINES 10 SERVICE YEARS Pinette Tie Tac 10K Gold Ruby Rubies
Paypal   US $49.99
ALLEGHENY AIRLINES 1974 DC-9 PLASTIC EVAC CARD
ALLEGHENY AIRLINES 1974 DC-9 PLASTIC EVAC CARD
Paypal   US $85.00
ALLEGHENY AIRLINES- 1976
ALLEGHENY AIRLINES- 1976 "22 Cities larger than AA" Ad
Paypal   US $4.99
ALLEGHENY AIRLINES TIMETABLE SEPTEMBER 1, 1972
ALLEGHENY AIRLINES TIMETABLE SEPTEMBER 1, 1972
Paypal   US $12.00
airline postcards - ALLEGHENY  DC-9 and 2 ALLEGHENY COMMUTER Nord 262s
airline postcards - ALLEGHENY DC-9 and 2 ALLEGHENY COMMUTER Nord 262s
Paypal   US $1.57
1977 Allegheny Airlines Passengers Hometown Touch Ad
1977 Allegheny Airlines Passengers Hometown Touch Ad
Paypal   US $12.99
Allegheny DC9-30 N943VJ YYZ72 Airline Photo 4X6
Allegheny DC9-30 N943VJ YYZ72 Airline Photo 4X6
Paypal   US $4.99
ALLEGHENY AIRLINES 1978 GOOD NEIGHBORS FARES DC-9 FLYER
ALLEGHENY AIRLINES 1978 GOOD NEIGHBORS FARES DC-9 FLYER
Paypal   US $6.00
ALLEGHENY AIRLINES DOUGLAS DC9 AIRPLANE POSTCARD Stella Niagara NY CDS Postmark
ALLEGHENY AIRLINES DOUGLAS DC9 AIRPLANE POSTCARD Stella Niagara NY CDS Postmark
Paypal   US $5.92
1978 Allegheny Airlines Ad Flies to More American Cities Than American
1978 Allegheny Airlines Ad Flies to More American Cities Than American
Paypal   US $5.00
Allegheny Airlines system timetable 3/15/69 [201-1]
Allegheny Airlines system timetable 3/15/69 [201-1]
Paypal   US $14.99
Allegheny Airlines system timetable 11/15/68 [201-1]
Allegheny Airlines system timetable 11/15/68 [201-1]
Paypal   US $15.99
Allegheny Airlines system timetable 1/15/70 [201-1]
Allegheny Airlines system timetable 1/15/70 [201-1]
Paypal   US $13.99
1966 Allegheny Airlines New DC-9 Vistajets  Ad
1966 Allegheny Airlines New DC-9 Vistajets Ad
Paypal   US $12.49
ALLEGHENY USA DC-9 FLIGHT-CREW AIRLINE STICKER ~V RARE~
ALLEGHENY USA DC-9 FLIGHT-CREW AIRLINE STICKER ~V RARE~
Paypal   US $6.55
VINTAGE RARE ALLEGHENY AIRLINE AD NO REPO ORIGINAL AD
VINTAGE RARE ALLEGHENY AIRLINE AD NO REPO ORIGINAL AD
Paypal   US $4.99
Allegheny Airlines Label - AALCC # USA-135
Allegheny Airlines Label - AALCC # USA-135
Paypal   US $5.00
Allegheny Airlines Label - AALCC # USA-118
Allegheny Airlines Label - AALCC # USA-118
Paypal   US $5.00
Allegheny Airlines Label - AALCC # USA-117
Allegheny Airlines Label - AALCC # USA-117
Paypal   US $5.00
Allegheny Airlines Label - AALCC # USA-115
Allegheny Airlines Label - AALCC # USA-115
Paypal   US $10.00
Allegheny Airlines Label - AALCC # USA-114
Allegheny Airlines Label - AALCC # USA-114
Paypal   US $5.00
Allegheny Airlines Label - AALCC # USA-113
Allegheny Airlines Label - AALCC # USA-113
Paypal   US $5.00
Allegheny Airlines Label - AALCC # USA-112
Allegheny Airlines Label - AALCC # USA-112
Paypal   US $5.00
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