South Soufriere Hills and the Soufrière Hills stratovolcano. It ranges in elevation from 200 to 750 m above sea level and contains tropical evergreen forest. Other IBAs on the island are the Northern Forested Ghauts and Centre Hills. The IBA was identified as such by BirdLife International because it supports, populations of bridled quail-doves, green-throated caribs, Antillean crested hummingbirds, scaly-breasted thrashers, pearly-eyed thrashers, brown tremblers, forest thrushes, Montserrat orioles and Lesser Antillean bullfinches. South Soufriere Hills South Soufriere Hills is a 35 ha patch of forest on the island of Montserrat, a British Overseas Territory in the Leeward Islands of the Caribbean Sea.
Long-Term Capital Holdings v. United States After a bench trial, Judge Janet Bond Arterton ruled, on August 27, 2004, that the transactions employed by Long-Term Capital Holdings did not have economic substance and so were disregarded for tax purposes. Long-Term Capital Holdings v. United States Long Term Capital Holdings v. United States, 330 F. Supp. 2d 122 (D. Conn. 2004), was a court case argued before the United States District Court for the District of Connecticut that concerned a tax shelter used by Long-Term Capital Management, a failed hedge fund. The tax shelter had been designed by Babcock & Brown for Long-Term Capital to shelter it's