Individual protocols for you or your skater are available upon request. Please submit all such requests to mail@thescny.org and include the word "protocol" in the subject line.
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Julianna Lightfoot, Annapolis Skating Aca... | 1 | 1 | 1 | 1 | 1 | 5/1 | |
2. | Tacy Brown, Baltimore FSC | 2 | 2 | 4 | 2 | 2 | 4/2 | |
3. | Francesca Giumenta, Cantiague FSC | 3 | 3 | 2 | 3 | 3 | 5/3 | |
4. | Alexandra Perez, North Jersey FSC | 4 | 4 | 3 | 4 | 4 | 5/4 | |
5. | Lauren Zoota, Rye FSC | 5 | 5 | 5 | 5 | 5 | 5/5 | |
Alden Hogg, North Jersey FSC | Withdrawn |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Lauren Jackson | Shoreham, NY |
Judge 2 | Rachel Musselwhite | Brooklyn, NY |
Judge 3 | Michelle Blatt | Brooklyn, NY |
Judge 4 | Kathi Hochberg | Rye Brook, NY |
Judge 5 | Monica Pollock | New York, NY |
Substitute |
Last Updated: Sun, Sep 08, 2019, 11:08AM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Claire Meng, Great Neck FSC | 1 | 2 | 4 | 4 | 2 | 3/2 | TO 13 |
2. | Sarai Sealy, The Skating Club of N... | 3 | 1 | 2 | 2 | 7 | 3/2 | TO 15 |
3. | Genevieve Kim, Washington FSC | 5 | 3 | 6 | 1 | 1 | 3/3 | |
4. | Naiya Mentor, The Skating Club of N... | 4 | 4 | 5 | 3 | 5 | 3/4 | |
5. | Ava Patel, IceWorks SC | 2 | 6 | 10 | 5 | 3 | 3/5 | |
6. | Hallie Newman, The Skating Club of N... | 7 | 5 | 1 | 9 | 9 | 3/7 | TOM 13 |
7. | Ingrid Knutson, Washington FSC | 8 | 7 | 3 | 8 | 4 | 3/7 | TOM 14 |
8. | Lilly Schwan, The Skating Club of N... | 6 | 8 | 8 | 10 | 6 | 4/8 | |
9. | Carolina Swiatkowska, Great Neck FSC | 10 | 9 | 7 | 7 | 8 | 3/8 | |
10. | Estela Maya, Ice House Of New Jers... | 9 | 10 | 9 | 6 | 10 | 3/9 | |
Jessica Choy, Essex SC of NJ | Withdrawn |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Lauren Jackson | Shoreham, NY |
Judge 2 | Rachel Musselwhite | Brooklyn, NY |
Judge 3 | Michelle Blatt | Brooklyn, NY |
Judge 4 | Kathi Hochberg | Rye Brook, NY |
Judge 5 | Monica Pollock | New York, NY |
Substitute |
Last Updated: Sun, Sep 08, 2019, 11:45AM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Wolfe Jin, Washington FSC | 1 | 1 | 1 | 1 | 1 | 5/1 |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Heli Abbondati | Finland |
Judge 2 | Rachel Musselwhite | Brooklyn, NY |
Judge 3 | Matthew O'Toole | New York, NY |
Judge 4 | Connacht Peterson | Hingham, MA |
Judge 5 | Karen Terry Perreault | Brooklyn, NY |
Substitute |
Last Updated: Sat, Sep 07, 2019, 05:22PM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Ella Bauer, The Skating Club of N... | 2 | 3 | 2 | 2 | 1 | 4/2 | |
2. | Rachel Witko, IceWorks SC | 1 | 1 | 3 | 3 | 4 | 4/3 | |
3. | Harper Schmid, North Jersey FSC | 7 | 7 | 1 | 1 | 3 | 3/3 | |
4. | Emma Tripodi, Ice House Of New Jers... | 4 | 4 | 5 | 4 | 2 | 4/4 | |
5. | Sabrina Weiler, Cantiague FSC | 3 | 6 | 4 | 8 | 8 | 3/6 | TO 29 |
6. | Eileen Ren, Great Neck FSC | 6 | 2 | 9 | 9 | 5 | 3/6 | TO 31 |
7. | Olivia Chen, The Skating Club of N... | 5 | 5 | 7 | 7 | 6 | 3/6 | TOM 16 |
8. | Lily Shamis, Ice House Of New Jers... | 9 | 8 | 6 | 5 | 7 | 3/7 | |
9. | Antonella Falzarano, North Jersey FSC | 8 | 9 | 8 | 6 | 9 | 3/8 | |
Christina Zhong, The Skating Club of N... | Withdrawn |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Wendy Enzman | Stow, MA |
Judge 2 | Lauren Jackson | Shoreham, NY |
Judge 3 | Michelle Blatt | Brooklyn, NY |
Judge 4 | Rachel Musselwhite | Brooklyn, NY |
Judge 5 | Matthew O'Toole | New York, NY |
Substitute |
Last Updated: Sat, Sep 07, 2019, 10:36AM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Isabella Chen, Essex SC of NJ | 1 | 1 | 1 | 1 | 1 | 5/1 | |
2. | Audrey Chen, Great Neck FSC | 2 | 3 | 3 | 5 | 3 | 4/3 | |
3. | Olivia Donayre, North Jersey FSC | 4 | 4 | 2 | 3 | 2 | 3/3 | |
4. | Nessie Krim, The Skating Club of N... | 3 | 2 | 4 | 4 | 6 | 4/4 | |
5. | Harlow Yappen, North Jersey FSC | 5 | 8 | 5 | 2 | 4 | 4/5 | |
6. | Cassie Chen, Knickerbocker FSC | 6 | 5 | 6 | 8 | 5 | 4/6 | |
7. | Amelia Marsh, Atlanta FSC | 7 | 10 | 10 | 7 | 7 | 3/7 | |
8. | Daina Lexi Ballesteros, Knickerbocker FSC | 8 | 6 | 8 | 6 | 9 | 4/8 | |
9. | Grace Lei, The Skating Club of N... | 10 | 9 | 9 | 9 | 8 | 4/9 | |
10. | Alexis Taylor, Hudson Valley FSC | 9 | 7 | 7 | 10 | 10 | 3/9 | |
GiannaMarie Patrick, Penguin FSC | Withdrawn |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Wendy Enzman | Stow, MA |
Judge 2 | Lauren Jackson | Shoreham, NY |
Judge 3 | Michelle Blatt | Brooklyn, NY |
Judge 4 | Rachel Musselwhite | Brooklyn, NY |
Judge 5 | Matthew O'Toole | New York, NY |
Substitute |
Last Updated: Sat, Sep 07, 2019, 11:05AM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Ruby Weiner, The Skating Club of N... | 1 | 1 | 2 | 2 | 1 | 3/1 | |
2. | Caroline Caruso, Rye FSC | 3 | 2 | 1 | 3 | 2 | 3/2 | |
3. | Brenna Knox, IceWorks SC | 2 | 3 | 3 | 1 | 3 | 5/3 | |
4. | Nika Pekarsky, Ice House Of New Jers... | 4 | 4 | 4 | 4 | 4 | 5/4 | |
Julianna Lewis, Ice Time Sports Compl... | Withdrawn |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Lauren Jackson | Shoreham, NY |
Judge 2 | Rachel Musselwhite | Brooklyn, NY |
Judge 3 | Michelle Blatt | Brooklyn, NY |
Judge 4 | Kathi Hochberg | Rye Brook, NY |
Judge 5 | Monica Pollock | New York, NY |
Substitute |
Last Updated: Sun, Sep 08, 2019, 09:31AM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Maia Piela, Ice House Of New Jers... | 2 | 1 | 1 | 1 | 1 | 4/1 | |
2. | Evelyn Laverty, Cantiague FSC | 4 | 2 | 2 | 2 | 2 | 4/2 | |
3. | Anna Gorski, Rye FSC | 1 | 3 | 5 | 3 | 3 | 4/3 | |
4. | Madelyn Guiliano, The Skating Club of N... | 3 | 4 | 4 | 4 | 5 | 4/4 | |
5. | Emma Xu, Great Neck FSC | 5 | 5 | 3 | 5 | 4 | 5/5 |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Lauren Jackson | Shoreham, NY |
Judge 2 | Rachel Musselwhite | Brooklyn, NY |
Judge 3 | Michelle Blatt | Brooklyn, NY |
Judge 4 | Kathi Hochberg | Rye Brook, NY |
Judge 5 | Monica Pollock | New York, NY |
Substitute |
Last Updated: Sun, Sep 08, 2019, 09:48AM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Michael Khavin, Hudson Valley FSC | 1 | 1 | 1 | 1 | 1 | 5/1 | |
2. | Max Feng, Sky Rink at Chelsea P... | 2 | 2 | 2 | 2 | 2 | 5/2 |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Heli Abbondati | Finland |
Judge 2 | Rachel Musselwhite | Brooklyn, NY |
Judge 3 | Matthew O'Toole | New York, NY |
Judge 4 | Connacht Peterson | Hingham, MA |
Judge 5 | Karen Terry Perreault | Brooklyn, NY |
Substitute |
Last Updated: Sat, Sep 07, 2019, 05:27PM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Cole Pappler, SC Of Southern New Je... | 1 | 1 | 1 | 1 | 1 | 5/1 |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Heli Abbondati | Finland |
Judge 2 | Rachel Musselwhite | Brooklyn, NY |
Judge 3 | Matthew O'Toole | New York, NY |
Judge 4 | Connacht Peterson | Hingham, MA |
Judge 5 | Karen Terry Perreault | Brooklyn, NY |
Substitute |
Last Updated: Sat, Sep 07, 2019, 05:41PM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Sara Dorish, Great Neck FSC | 1 | 1 | 1 | 1 | 1 | 5/1 | |
2. | Madison Bertuccio, Hudson Valley FSC | 2 | 2 | 5 | 3 | 2 | 3/2 | |
3. | Anna-Laura Galdamez-Arce, The Skating Club of N... | 3 | 5 | 2 | 2 | 3 | 4/3 | |
4. | Madeline Sullivan, The Skating Club of N... | 4 | 3 | 3 | 4 | 4 | 5/4 | |
5. | Norah Findley, Ice House Of New Jers... | 5 | 4 | 4 | 5 | 5 | 5/5 |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Wendy Enzman | Stow, MA |
Judge 2 | Lauren Jackson | Shoreham, NY |
Judge 3 | Michelle Blatt | Brooklyn, NY |
Judge 4 | Rachel Musselwhite | Brooklyn, NY |
Judge 5 | Matthew O'Toole | New York, NY |
Substitute |
Last Updated: Sat, Sep 07, 2019, 12:18PM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Eliza McGrath, Rye FSC | 2 | 1 | 1 | 1 | 2 | 3/1 | |
2. | Marissa Wachs, Rye FSC | 1 | 2 | 2 | 2 | 1 | 5/2 | |
3. | Aoife Hackett, Knickerbocker FSC | 4 | 3 | 5 | 3 | 3 | 3/3 | |
4. | Emma Piela, Ice House Of New Jers... | 3 | 4 | 3 | 4 | 4 | 5/4 | |
5. | Savannah Casey, The Skating Club of N... | 5 | 5 | 4 | 5 | 5 | 5/5 |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Wendy Enzman | Stow, MA |
Judge 2 | Lauren Jackson | Shoreham, NY |
Judge 3 | Michelle Blatt | Brooklyn, NY |
Judge 4 | Rachel Musselwhite | Brooklyn, NY |
Judge 5 | Matthew O'Toole | New York, NY |
Substitute |
Last Updated: Sat, Sep 07, 2019, 12:12PM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Leah Sharpe, North Jersey FSC | 1 | 1 | 1 | 1 | 1 | 5/1 | |
2. | Leah White, SC Of Southern New Je... | 2 | 2 | 2 | 2 | 2 | 5/2 | |
3. | Sofia Colace, The Skating Club of N... | 3 | 4 | 4 | 3 | 3 | 3/3 | |
4. | Emily Farrell, The Skating Club of N... | 4 | 3 | 3 | 5 | 4 | 4/4 | |
5. | Kristen Berner, Atlanta FSC | 5 | 5 | 5 | 4 | 5 | 5/5 |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Wendy Enzman | Stow, MA |
Judge 2 | Lauren Jackson | Shoreham, NY |
Judge 3 | Michelle Blatt | Brooklyn, NY |
Judge 4 | Rachel Musselwhite | Brooklyn, NY |
Judge 5 | Matthew O'Toole | New York, NY |
Substitute |
Last Updated: Sat, Sep 07, 2019, 11:49AM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Suria Welhaven-Romano, The Skating Club of N... | 2 | 2 | 2 | 1 | 4 | 4/2 | |
2. | Hailey Marsar, The Skating Club of N... | 3 | 1 | 1 | 5 | 2 | 3/2 | |
3. | Alisha Zhang, Great Neck FSC | 1 | 4 | 4 | 3 | 1 | 3/3 | TOM 5 |
4. | Madison Lada, The Skating Club of N... | 4 | 3 | 3 | 4 | 3 | 3/3 | TOM 9 |
5. | Searle Conches, North Jersey FSC | 5 | 5 | 5 | 2 | 5 | 5/5 |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Wendy Enzman | Stow, MA |
Judge 2 | Lauren Jackson | Shoreham, NY |
Judge 3 | Michelle Blatt | Brooklyn, NY |
Judge 4 | Rachel Musselwhite | Brooklyn, NY |
Judge 5 | Matthew O'Toole | New York, NY |
Substitute |
Last Updated: Sat, Sep 07, 2019, 11:35AM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Vince Siu, Knickerbocker FSC | 2 | 1 | 1 | 1 | 2 | 3/1 | |
2. | Cyrus Dybwad, Washington FSC | 1 | 2 | 2 | 2 | 1 | 5/2 |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Heli Abbondati | Finland |
Judge 2 | Rachel Musselwhite | Brooklyn, NY |
Judge 3 | Matthew O'Toole | New York, NY |
Judge 4 | Connacht Peterson | Hingham, MA |
Judge 5 | Karen Terry Perreault | Brooklyn, NY |
Substitute |
Last Updated: Sat, Sep 07, 2019, 05:44PM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Victoria Shen, Rye FSC | 1 | 2 | 1 | 1 | 1 | 4/1 | |
2. | Gwen Afanasewicz, Garden State SC | 2 | 1 | 2 | 2 | 2 | 5/2 | |
3. | Kayla Molina, Rye FSC | 4 | 3 | 3 | 3 | 3 | 4/3 | |
4. | Katie Greening, The Skating Club of N... | 3 | 5 | 4 | 4 | 4 | 4/4 | |
5. | Victoria Sizmur, Igloo at Mt Laurel LT... | 5 | 6 | 6 | 5 | 5 | 3/5 | |
6. | Anastasija Radulovic, The Skating Club of N... | 6 | 4 | 5 | 6 | 6 | 5/6 |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Lauren Jackson | Shoreham, NY |
Judge 2 | Rachel Musselwhite | Brooklyn, NY |
Judge 3 | Michelle Blatt | Brooklyn, NY |
Judge 4 | Kathi Hochberg | Rye Brook, NY |
Judge 5 | Monica Pollock | New York, NY |
Substitute |
Last Updated: Sun, Sep 08, 2019, 10:07AM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Amy Rodak, North Jersey FSC | 1 | 1 | 2 | 1 | 1 | 4/1 | |
2. | Martina Cunha, Cantiague FSC | 2 | 2 | 4 | 2 | 3 | 3/2 | |
3. | Aliza Virji, Beaver Dam Winter Spo... | 3 | 3 | 1 | 3 | 2 | 5/3 | |
4. | Shuran Xie, The Skating Club of N... | 4 | 4 | 3 | 4 | 4 | 5/4 |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Lauren Jackson | Shoreham, NY |
Judge 2 | Rachel Musselwhite | Brooklyn, NY |
Judge 3 | Michelle Blatt | Brooklyn, NY |
Judge 4 | Kathi Hochberg | Rye Brook, NY |
Judge 5 | Monica Pollock | New York, NY |
Substitute |
Last Updated: Sun, Sep 08, 2019, 10:29AM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Edmund Tso, Knickerbocker FSC | 2 | 1 | 1 | 1 | 1 | 4/1 | |
2. | Nicholas Kasyan, Cantiague FSC | 1 | 2 | 2 | 2 | 2 | 5/2 |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Heli Abbondati | Finland |
Judge 2 | Rachel Musselwhite | Brooklyn, NY |
Judge 3 | Matthew O'Toole | New York, NY |
Judge 4 | Connacht Peterson | Hingham, MA |
Judge 5 | Karen Terry Perreault | Brooklyn, NY |
Substitute |
Last Updated: Sat, Sep 07, 2019, 05:41PM (Competition local time)
Place | Name | 1 | 2 | 3 | 4 | 5 | Maj. | Tie Br. |
---|---|---|---|---|---|---|---|---|
1. | Alyssa Palmer, The Skating Club of N... | 1 | 2 | 1 | 2 | 1 | 3/1 | |
2. | Sarah Hipwood, Rye FSC | 2 | 3 | 3 | 1 | 2 | 3/2 | |
3. | Vivien Lee, Metropolitan FSC | 3 | 1 | 2 | 3 | 3 | 5/3 | |
4. | Charlotte Rose Hirsch, The Skating Club of N... | 4 | 4 | 5 | 4 | 4 | 4/4 | |
5. | Pimada Phongsuriya, Knickerbocker FSC | 5 | 5 | 4 | 5 | 5 | 5/5 | |
6. | Salma Hafeez, World Ice Arena (LTS ... | 6 | 6 | 6 | 6 | 6 | 5/6 | |
Samantha Reagan, The Skating Club of N... | Withdrawn |
Function | Name | Hometown |
---|---|---|
Referee | Michelle Blatt | Brooklyn, NY |
Assistant Referee | ||
Accountant | Susan Neiman | New York, NY |
Judge 1 | Lauren Jackson | Shoreham, NY |
Judge 2 | Rachel Musselwhite | Brooklyn, NY |
Judge 3 | Michelle Blatt | Brooklyn, NY |
Judge 4 | Kathi Hochberg | Rye Brook, NY |
Judge 5 | Monica Pollock | New York, NY |
Substitute |
Last Updated: Sun, Sep 08, 2019, 10:53AM (Competition local time)
Final Results
QR Free Skate Group A
QR Free Skate Group B
CR Short Program
CR Free Skate
Final Results
QR Free Skate Group A
QR Free Skate Group B
QR Free Skate Group C
QR Free Skate Group D
CR Free Skate
The Skating Club of New York's mission is to provide programs to encourage participation and achievement in the sport of figure skating, to conduct figure skating tests as prescribed by US Figure Skating and to organize and sponsor competitions, exhibitions and clinics. The Skating Club of New York is a 501(c)(3) not-for-profit amateur athletic organization and all contributions are tax-deductible to the extent permitted by law.