OpenLLM-France/wikimedia huggingface dataset:
# Presidential Radio Address - 26 November 2008

Weekly radio address delivered on November 26, 2008.
Good morning. This week, Americans gather with loved ones to celebrate Thanksgiving. This holiday season is a time of fellowship and peace. And it is a time to give thanks for our many blessings.
During this holiday season, we give thanks for generations of Americans who overcame hardships to create and sustain a free nation. When the Pilgrims celebrated their first Thanksgiving nearly four centuries ago, they had already suffered through a harsh and bitter winter. But they were willing to endure that adversity to live in a land where they could worship the Almighty without persecution. When President Abraham Lincoln proclaimed Thanksgiving a national holiday in 1863, the United States was in the midst of a terrible civil war. But in that hour of trial he gave thanks, because he believed America would weather the storm and emerge into a new era of liberty.
During this holiday season, we give thanks for those who defend our freedom. America's men and women in uniform deserve our highest respect, and so do the families who love and support them. Lately, I have been asked what I will miss about the Presidency. And my answer is that I will miss being the Commander in Chief of these brave warriors. In this special time of year, when many of them are serving in distant lands, they are in the thoughts and prayers of all Americans.
During this holiday season, we give thanks for the kindness of citizens throughout our Nation. It is a testament to the goodness of our people that on Thanksgiving millions of Americans reach out to those who have little. The true spirit of the holidays can be seen in the generous volunteers who bring comfort to the poor and the sick and the elderly. These men and women are selfless members of our Nation's armies of compassion, and they make our country a better place, one heart and one soul at a time.
Finally, I have a special note of thanks to the American people. On this my last Thanksgiving as your President, I am thankful for the good will, kind words, and heartfelt prayers that so many of you have offered me during the past 8 years. I have been blessed to represent such decent, brave, and caring people. For that I will always be grateful, and I will always be honored.
Thank you for listening.
This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# Proclamation 5229

Delivered on 17 August 1984.
By the President of the United States of America A Proclamation
The United States is a country in which people of many different heritages are bound together by a common dedication to democratic principles. The mosaic of ethnic diversity invigorates our culture and strengthens our society. For this reason, the Polish American Congress and other Polish American clubs and organizations across the country are celebrating August 1984 as Polish American Heritage Month.
The millions of Americans who trace their ancestry to Poland have made vast contributions to our Nation. Tadeusz Kosciuszko and Kazimierz Pulaski crossed the ocean to help the American colonies win their independence. Throughout the last two centuries, thousands of Polish Americans have fought bravely to help preserve that independence. Polish Americans have also made outstanding contributions in the arts, the sciences, and in industry and agriculture. Through these efforts they have helped in innumerable ways to establish a strong and free United States.
Americans of Polish descent take great pride in and honor two great world leaders who have their roots in Poland. Both Pope John Paul II and Lech Walesa, the Nobel Peace Laureate and founder of the Solidarity Labor Federation, have gained the world's respect and admiration. Solidarity has been continuing the Polish people's struggle for freedom since its founding in August 1980.
The Congress, by House Joint Resolution 577, has designated August 1984 as "Polish American Heritage Month" and authorized and requested the President to issue a proclamation in observance of this occasion.
Now, Therefore, I, Ronald Reagan, President of the United States of America, do hereby proclaim August 1984 as Polish American Heritage Month, and I urge all Americans to celebrate this month with appropriate observances.
In Witness Whereof, I have hereunto set my hand this 17th day of August, in the year of our Lord nineteen hundred and eighty-four, and of the Independence of the United States of America the two hundred and ninth.
RONALD REAGAN
[Filed with the Office of the Federal Register, 4:34 p.m., August 17, 1984]
This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# Proclamation 5230

Delivered on 21 August 1984.
By the President of the United States of America A Proclamation
On August 21, 1959, President Dwight D. Eisenhower proclaimed Hawaii the fiftieth State. The admission of Hawaii to the Union has proved to be of immense benefit both to the United States and to the State of Hawaii. On the twenty-fifth anniversary of Hawaii's Statehood, we recognize the many contributions the people of Hawaii have made to our country.
Hawaii is blessed with clean waters, pure air and extraordinary natural beauty. These attributes have made it an outstanding center of tourism, attracting people from many different countries. Moreover, Hawaii's ethnically diverse people have shown a warm spirit of friendship toward all the peoples of the world.
Hawaii is one of our major agricultural States. It is the Nation's largest producer of sugar cane and pineapple, and the only major domestic source of coffee, macadamia nuts and certain kinds of flowers. Always on the frontiers of technological progress, the State is an outstanding leader in commercial aquaculture, astronomy, ocean science and energy research and development. It is also essential to our national security as the site of some of the country's most renowned defense facilities. Finally, it is an important international commercial center and base for cultural and technical exchange with the Pacific nations.
In honor of the twenty-fifth anniversary of Hawaii's admission to the Union, the Congress, by Senate Joint Resolution 248, has resolved that August 21, 1984, shall be known throughout the Nation as "Hawaii Statehood Silver Jubilee Day" and authorized and requested the President to issue an appropriate proclamation in observance of this anniversary.
Now, Therefore, I, Ronald Reagan, President of the United States of America, do hereby proclaim August 21, 1984, as Hawaii Statehood Silver Jubilee Day, and I call upon the people of the United States to observe this day with appropriate activities.
In Witness Whereof, I have hereunto set my hand this twenty-first day of August, in the year of our Lord nineteen hundred and eighty-four, and of the Independence of the United States of America the two hundred and ninth.
RONALD REAGAN
[Filed with the Office of the Federal Register, 11:08 a.m., August 21, 1984]
This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# Proclamation 5228

Delivered on 17 August 1984.
By the President of the United States of America A Proclamation
Forty years ago, one of the most heroic battles of World War II, the Warsaw Uprising, occurred. Polish resistance to aggression throughout World War II had been courageous and uncompromising. As the Nazi forces retreated before advancing Soviet armies, the Polish Home Army that led the resistance seized its chance to throw off the Nazi yoke. For sixty-three days, the people of Warsaw fought against insurmountable odds, endured unimaginable suffering, and made countless sacrifices to regain their independence. Nevertheless, the lightly-armed resistance fighters were overwhelmed by the full weight of Hitler's war machine. The Nazis mercilessly crushed the uprising while Soviet forces passively looked on from across the Vistula River. Warsaw lay in rubble. Two hundred-fifty thousand Poles were killed, wounded, or missing. Yet the victims of the Warsaw Uprising did not die in vain.
The example of those who fought for freedom during the Warsaw Uprising is a stirring chapter in history, as vivid today as it was then. The ongoing struggle of the faithful, the shipyard workers of Gdansk, the miners of Silesia, and farmers throughout the countryside is but a continuation of the proud history of the Polish quest for freedom.
It is right that we pay tribute to those who sacrificed all for independence and freedom. All of us who share their passion for freedom owe the heroic people of Warsaw and all of the valiant people of Poland a profound debt.
The Congress, by Senate Joint Resolution 272, has resolved that the United States should join in recognizing the Anniversary of the Warsaw Uprising.
Now, Therefore, I, Ronald Reagan, President of the United States of America, do hereby proclaim August 1, 1984, as the Fortieth Anniversary of the Warsaw Uprising.
In Witness Whereof, I have hereunto set my hand this seventeenth day of August, in the year of our Lord nineteen hundred and eighty-four, and of the Independence of the United States of America the two hundred and ninth.
RONALD REAGAN
[Filed with the Office of the Federal Register, 4:33 p.m., August 17, 1984]
This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# Proclamation 5231

Delivered on 28 August 1984.
By the President of the United States of America A Proclamation
Ostomy is a type of surgery which allows for drainage when a person has lost the normal function of digestive or urinary systems due to birth defects, disease, injury or other disorders. Nearly 1.5 million Americans have had ostomy surgery, and approximately 125,000 new ostomates join their ranks each year.
Ostomy was formerly referred to as "the secret surgery" because ostomates did not want others to know. Today, largely through the efforts of the United Ostomy Association, Americans needing this treatment are becoming more aware of the opportunities for education, mutual aid, and support that are of such great benefit to them and to their families. Increased public understanding of ostomy will eventually help dispel the fear of those about to undergo this surgery as well as the fear that confronts their families. Both the Federal government and the private sector are deeply committed to the proper care and advancement of knowledge about gastrointestinal diseases and public education about ostomy.
To increase public acceptance of ostomy surgery and to emphasize the need for continued educational efforts, the Congress, by House Joint Resolution 587, has designated the month of August 1984 as "Ostomy Awareness Month" and authorized and requested the President to issue a proclamation in observance of this month.
Now, Therefore, I, Ronald Reagan, President of the United States of America, do hereby proclaim August 1984 as Ostomy Awareness Month, and I call upon all Americans to observe this month with appropriate ceremonies.
In Witness Whereof, I have hereunto set my hand this twenty-eighth day of August, in the year of our Lord nineteen hundred and eighty-four, and of the Independence of the United States of America the two hundred and ninth.
RONALD REAGAN
[Filed with the Office of the Federal Register, 4:05 p.m., August 28, 1984]
This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# Proclamation 5232

Delivered on 10 September 1984.
By the President of the United States of America A Proclamation
One of the greatest strengths of our Nation is the rich mixture of people from various cultural backgrounds, and few groups have contributed more to our Nation than Americans of Hispanic heritage. In many communities across the land, Hispanics are a vital element in fostering America's achievements in the arts and industry, in agriculture and education, in religion and business, in science and politics, and in every other aspect of American life.
Hispanic Americans were among the first settlers in the New World, some arriving in America long before the United States became an independent Nation. They came in search of a better life for themselves and their children, and they have helped to create a richer life for all of us.
In our international relations, Hispanic Americans also contribute to our Nation's identity-our own perception of who we are and our role in the world, as well as others' perception of us. The strong family and cultural ties which bind Hispanics in the United States with our nearest neighbors are an important element of the strength of the Western Hemisphere. The freedom of our neighbors is our freedom. Their security is our security. We Americans seek economic progress and justice for mutual benefit throughout the hemisphere, and we look to Americans of Hispanic heritage for leadership as we work together toward these goals.
In recognition of the many achievements of the Hispanic American Community, the Congress, by Joint Resolution approved September 17, 1968 (Public Law 90-498), authorized and requested the President to issue annually a proclamation designating the week which includes September 15 and 16 as National Hispanic Heritage Week.
Now, Therefore, I, Ronald Reagan, President of the United States of America, do hereby proclaim the week beginning September 10, 1984, as National Hispanic Heritage Week, in recognition of the Hispanic individuals, families, and communities that enrich our national life. I call upon the people of the United States, especially the educational community, to observe this week with appropriate ceremonies and activities.
In Witness Whereof, I have hereunto set my hand this tenth day of September, in the year of our Lord nineteen hundred and eighty-four, and of the Independence of the United States of America the two hundred and ninth.
RONALD REAGAN
[Filed with the Office of the Federal Register, 10:31 a.m., September 11, 1984]
This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# Proclamation 5226

Delivered on 27 July 1984.
By the President of the United States of America A Proclamation
Throughout our history, the American spirit has been distinguished by the ready willingness of neighbors to join together and help one another. The tradition of voluntary community service is as important today as it was in the founding years of our country.
Our Nation's volunteer firefighters carry on this truly American tradition of citizen response for the common good. Like the Minutemen of our early years, these volunteers are ready to respond on short notice to help fellow citizens in need. Volunteer firefighters protect our lives, our families, and the economic life of our communities from the threat of destructive fire, often at great personal sacrifice. But these volunteers are more than firefighters. In many communities, they respond to a wide range of natural and technological emergencies.
These trained and organized volunteers, our neighbors, are a valuable national resource. It is fitting and proper that a grateful Nation should recognize the vital contributions of the one million men and women who serve in our Nation's volunteer fire and rescue companies and departments.
The Congress, by Senate Joint Resolution 136, has designated August 18, 1984, as "National Volunteer Firefighters Recognition Day" and has authorized and requested the President to issue an appropriate proclamation.
Now, Therefore, I, Ronald Reagan, President of the United States of America, do hereby proclaim Saturday, August 18, 1984, as National Volunteer Firefighters Recognition Day, and I call upon all Americans to join in appropriate programs, ceremonies, and activities to recognize the valuable contributions of these public-spirited volunteers.
In Witness Whereof, I have hereunto set my hand this twenty-seventh day of July, in the year of our Lord nineteen hundred and eighty-four, and of the Independence of the United States of America the two hundred and ninth.
RONALD REAGAN
[Filed with the Office of the Federal Register, 11:45 a.m., July 27, 1984]
This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# Proclamation 5227

Delivered on 16 August 1984.
By the President of the United States of America A Proclamation
On August 26, 1920, the 19th Amendment, which guarantees women the right to vote, became part of the Constitution, the supreme law of our land. By that measure, women became equal partners with men in the responsibilities of citizenship.
The contributions of American women to free government in the United States date back to the Colonial Era. The importance of those contributions has been recognized by writers such as the French historian Alexis de Tocqueville, who attributed the success of the American experiment in self-government largely to the extraordinary qualities of our Nation's women.
In democracies, government is founded on popular consent, expressed through the process of free elections. Indeed, the absence of free and fair elections is a crucial element by which we define regimes that are not democratic. By exercising the right to vote, American women and citizens of other free countries continue to affirm their faith in self-government.
The 19th Amendment gives women the same political means as men have to participate in the process of self-government. On this 64th anniversary of its ratification, we honor the pioneer suffragettes, and we applaud today's women who are pioneering in fields new to women and men alike. Most importantly, we reaffirm our national commitment to the goal of equal opportunity for each individual to pursue and to achieve her or his goals.
Now, Therefore, I, Ronald Reagan, President of the United States of America, do hereby proclaim August 26, 1984, as Women's Equality Day. I call upon all Americans and friends of popular government around the world to mark this occasion with appropriate observances.
In Witness Whereof, I have hereunto set my hand this 16th day of August, in the year of our Lord nineteen hundred and eighty-four, and of the Independence of the United States of America the two hundred and ninth.
RONALD REAGAN
[Filed with the Office of the Federal Register, 4:32 p.m., August 17, 1984]
This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# Proclamation 5225

Delivered on 27 July 1984.
By the President of the United States of America A Proclamation
On August 4, 1790, the oldest continuous seagoing service of this Nation was formed. The United States Coast Guard was originally organized as "a fleet of cutters" to stop illegal smuggling from the sea and collect revenue due on goods coming to the young Nation. Later called the Revenue Cutter Service, this small organization combined with the Life Saving Service in 1915 and assumed its now famous name-the United States Coast Guard.
Today, Coast Guard contributions to our Nation in the areas of national defense, maritime law enforcement, search and rescue, aids to navigation, merchant marine safety, environmental protection, ports and waterway safety, and boating safety have become a benchmark by which professional maritime excellence is judged.
This Nation relies heavily on the readiness of the Coast Guard's active duty, reserve, and civilian employees and the voluntary contribution of the 40,000 members of the Coast Guard Auxiliary to rescue victims, protect our environment, and defend this Nation, as the Coast Guard has done in every major conflict in which the United States has been involved.
The Congress, by Senate Joint Resolution 150, has authorized and requested the President to issue a proclamation designating August 4, 1984, as "Coast Guard Day."
Now, Therefore, I, Ronald Reagan, President of the United States of America, do hereby proclaim August 4, 1984, as Coast Guard Day in recognition of the profound importance of the missions and responsibilities entrusted to the Coast Guard. I invite all the Armed Forces-the Army, Navy, Marine Corps, Air Force, and Coast Guard-the Departments of Defense and Transportation, other Federal departments and agencies, the Governors of the States, the chief officials of local governments, and the people of the United States to observe this day in an appropriate manner.
In Witness Whereof I have hereunto set my hand this twenty-seventh day of July, in the year of our Lord nineteen hundred and eighty-four, and of the Independence of the United States of America the two hundred and ninth.
RONALD REAGAN
[Filed with the Office of the Federal Register, 11:44 a.m., July 27, 1984]
This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# Powers v. Commissioner of Internal Revenue/Opinion of the Court

* Court Documents
* Case Syllabus
* Opinion of the Court
United States Supreme Court
312 U.S. 259
Powers v. Commissioner of Internal Revenue
Argued: Jan. 7, 1941. --- Decided: Feb 3, 1941
The issue in this case is the same as that in Guggenheim v. Rasquin, 312 U.S. 254, 61 S.Ct. 507, 85 L.Ed. --, decided this day. Petitioner in November and December, 1935, purchased single-premium policies of insurance on her own life and late in December, 1935, irrevocably assigned them as gifts. The Commissioner determined a deficiency, claiming that the value of the policies for gift-tax purposes was the cost of duplicating them at the dates of the gifts, not the cash-surrender value as reported by petitioner. The Board of Tax Appeals held that the value of the gifts was their cash-surrender value. The Circuit Court of Appeals reversed. 1 Cir., 115 F.2d 209. That judgment must be affirmed on the authority of Guggenheim v. Rasquin, supra, unless as claimed by petitioner the court below was precluded from substituting its judgment of value for that of the Board. Helvering v. Rankin, 295 U.S. 123, 131, 55 S.Ct. 732, 736, 79 L.Ed. 1343. But the question of what criterion should be employed for determining the 'value' of the gifts is a question of law. See Lucas v. Alexander, 279 U.S. 573, 49 S.Ct. 426, 73 L.Ed. 851, 61 A.L.R. 906. Accordingly, the Circuit Court of Appeals was justified in reversing the decision of the Board as 'not in accordance with law'. Int.Rev.Code 1939, § 1141(c)(1), 53 Stat. 164, 26 U.S.C.A. Int.Rev.Code, § 1141(c)(1).
Affirmed.

## Notes

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse