Digital Commons Network^™

Herzl Realty Llc V. Almodovar

All Decisions

ERAP Case.

Taxing Litigation: Federal Tax Concerns Of Personal Injury Plaintiffs And Their Lawyers, Gregg D. Polsky

Florida Tax Review

This Article addresses the federal tax concerns of personal injury plaintiffs and the lawyers who represent them, typically on a contingency-fee basis. It explains when plaintiffs’ recoveries are taxable for income and employment tax purposes and whether and how those recoveries are required to be reported by defendants to the IRS. It also discusses whether attorney’s fees and costs are deductible by plaintiffs.

In addition to these tax planning and compliance issues, the Article also considers when tax evidence might be admissible. Plaintiffs and defendants often try to introduce tax evidence in an effort to increase or decrease, respectively, the …

'Zining' The Female Body: An Exploration Of The Affective Dispositions Of Dlsu (Laguna) Generation Z Female Students Toward The Representations Of Female Bodies On Instagram, Eizel Beatrice E. Adornado

DLSU Senior High School Research Congress

This art research explores the affective dispositions of Generation Z female students toward the representations of female bodies on Instagram. In particular, the study employs three analytical variables: perceptions, attitudes, and self-confidence, to understand participants’ affective dispositions. The research process involves data gathering through a survey questionnaire, followed by an interview, and, finally, the production of a digital comic zine depicting the affective dispositions of female students. The study finds that the representation of female bodies on Instagram has negative effects on Generation Z females’ perceptions, attitudes and self-confidence due to the perpetuation of unrealistic beauty standards, social comparison, and …

Taxation And The Cross-Border Trade In Services: Rethinking Non-Discrimination Obligations, Catherine A. Brown

Florida Tax Review

This Article examines the conflict between tax and trade law principles in the tax treatment of a non-resident service provider. It explores that conflict through non-discrimination obligations found in the General Agreement on Trade in Services (GATS), regional trade agreements, bilateral trade agreements, and tax treaties. The interplay between these agreements has the potential to frustrate trade law objectives because States may impose discriminatory tax measures on non-resident service providers. Tax treaties can play an important role in providing a minimum non-discrimination obligation for tax measures impacting the cross-border trade in services. This Article proposes a new tax treaty non-discrimination …

Exploiting The Medicare Tax Loophole, Karen C. Burke

Florida Tax Review

Section 1411 imposes a 3.8% surtax on investment income of high earners that mirrors Medicare taxes on earned income. The enactment of the net investment income tax highlights gaps in the employment tax rules for passthrough entities—particularly limited partnerships, S corporations, and limited liability companies. This Article considers how businesses can be structured to allow active high-income owner-employees of passthrough entities to avoid all three of the 3.8% Medicare taxes (SECA, FICA and section 1411). Part I considers the anachronistic limited partner exception to the SECA tax and the well-known S corporation loophole under the FICA tax, as well as …

Contemporary Visual Arts Dealing With The Phenomenon Of Migration And Their Role In Raising Up Refugees' Issues, Aya Ahmed Khalifa, Zeinab Nour

Journal of Art, Design and Music

Irregular migration originated in Europe as a socioeconomic issue; it gradually transformed, as flows of irregular refugees escalated, into a primarily political security issue, a dilemma that has affected many European countries starting from 2011, to emerge as a contentious issue for the European Union, which has become divided against the escalating phenomenon of flow of irregular refugees into Europe. This flow has been a rich material for addressing, observing and analysis in various fields of humanities and arts. Images of the influx of refugees' spread all over the world's newspapers, social media, and television screens; it has also become …

A Path To Conventional Equity For Cdfis: Cdfi Equity Project Report, Charles Tansey, Michael E. Swack

Carsey Publications

In this report designed to serve the Community Development Financial Institution (CDFI) sector, authors Charles Tansey and Michael Swack describe a step-by-step blueprint for accessing private equity in Stage One and conventional equity in the public market in Stage Two through participating CDFIs. In addition to providing a blueprint, the report documents the affirmation that a portion of CDFI equity can be—and should be—self-sustaining. It also demonstrates how this equity can be widely accessible by the broader CDFI industry over time.

U.S. Leadership - What Biden Has Done So Far... A Report Card, Elizabeth Gingerich

The Journal of Values-Based Leadership

No abstract provided.

Recent Developments In Federal Income Taxation: The Year 2016, Martin J. Mcmahon Jr., Bruce A. Mcgovern

Florida Tax Review

This recent developments outline discusses, and provides context to understand the significance of the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months-and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail, and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted-unless one of us decides to go nuts and spend several …

Front Matter And Table Of Contents

University of Miami Inter-American Law Review

No abstract provided.

147-25 N. Assoc. Llc V. Villanueva

All Decisions

No abstract provided.

Four Maurer School Of Law Students Selected As 2023 Stevens Fellows, James Owsley Boyd

Keep Up With the Latest News from the Law School (blog)

Four Indiana Law students have been selected as Stevens Fellows, the John Paul Stevens Foundation accounced today (June 20). Selection as a Stevens Fellow allows students to receive critical financial support while participating in unpaid summer legal internships serving the public interest.

Named after the late U.S. Supreme Court Justice, the John Paul Stevens Foundation is dedicated to promoting public interest and social justice values in the next generation of American lawyers.

Lavin V. Weinberg

All Decisions

ERAP Case.

Parallel Play: The Simultaneous Professional Responsibility Campaigns Against Unethical Ip Practitioners By The United States And China, Mark A. Cohen

Akron Law Review

“Parallel Play: The Simultaneous Professional Responsibility Campaigns Against IP Practitioners by the United States and China” describes efforts by the United States Patent and Trademark Office and the China National IP Administration to discipline trademark and patent practitioners through contemporaneous campaign-style approach directed to bad faith filings. At the USPTO, many of these bad faith filings have originated from China. In both countries, these bad faith activities have imposed significant burdens on IP agencies, the courts, and legitimate rights holders. The campaign is likely the largest professional responsibility campaign undertaken by an IP agency, and the largest cross-border IP disciplinary …

Ricardo Gayle V. Attorney General United States Of America

2023 Decisions

Agency

Embodying Abortion: Approaches To Sexual And Reproductive Experiences Of The Cairene Youth., Ruth Morales Cosano

Theses and Dissertations

Whilst abortion in Egypt has been sorely neglected in academic literature, and highly criminalized by state institutions, women in Egypt have by no means ceased to perform it and, what is more, upon reasons that exceed any institutional or legal reasoning. The thesis stems from the need to give voice and continuity to the experiences of women who abort in Cairo. Given the almost complete lack of material showcasing this reality, this research project investigates the meaning-making process of abortion among Cairo's middle and upper classes. Understanding this construction requires studying abortion in its embeddedness in the material, social, and …

Theft Of The American Dream: New York City's Third-Party Transfer Program, Joseph Mottola

St. John's Law Review

(Excerpt)

On September 5, 2018, Paul Saunders discovered a notice on the front door of his mother’s home: it stated that the property, a Brooklyn brownstone owned by the family for over forty years, now belonged to a company called Bridge Street. His mother, seventy-four-year-old retired nurse Marlene Saunders, had been notified several months earlier that her home, valued at two million dollars, was in danger of being foreclosed because she owed New York City (the “City”) $3,792 in unpaid water charges. Her son had already paid the water bill, but when he contacted the water department, he discovered that …

Bulletin Of The Park Ridge Center, 1991, V6 N1, January, Advocate Aurora Health

Historical Documents - Combined

The Park Ridge Center, Park Ridge, IL: Issue of "Bulletin of The Park Ridge Center", a tri-annual publication from The Park Ridge Center - An Institute for the Study of Health, Faith, and Ethics, associated with Lutheran General Hospital. This issue has a feature examining concerns facing America's children; a health and medicine news digest; addressing the AIDS crisis from a faith perspective; and current research summaries.

Usa V. Gary Frank

2023 Decisions

USDC for the Eastern District of Pennsylvania

Second Opinion: Health, Faith, And Ethics, 1987, V5, July, Advocate Aurora Health

Historical Documents - Combined

Lutheran General Health Care System & Park Ridge Center, Park Ridge, IL: Articles in the July 1987 issue of "Second Opinion" (ISSN 0890-1570) include:

• Initial Comment: Our Integrity Crisis (James P. Wind) p. 7
• Professional Responsibility: Law, Medicine, and Ministry (William F. May) p. 10
• Law and Religion in American Life (Christopher F. Mooney) p. 32
• A Case of Conflict: Religious Belief, Medicine, and Civil Liability (Daniel Farber) p. 58
• Deciding for Others: Issues of Consent (Andrew W. McThenia) p. 76
• Biting the Hand: Medical Courtesy, Quackery, and Antebellum Clergy (James H. Cassedy) p. 100
• On the Edge of Uncertainty: …

Stolen Votes And Silenced Voices: An Overturned Colorado Election And The Suppression Of Free Speech, David Hosansky

History Theses, Dissertations, and Student Creative Activity

Against the backdrop of violent labor disputes in Colorado’s mining districts, a pro-labor Democratic candidate in the 1904 gubernatorial race appeared to oust the Republican incumbent by 10,000 votes. But amid widespread allegations of fraud, Republicans used legal and political maneuvers to seize the governorship and establish control over the General Assembly, the state supreme court, and even local offices in the traditional Democratic strongholds of Denver. When U.S. Senator Thomas Patterson, a Colorado Democrat and publisher of two Denver newspapers, reacted with scathing commentary about the Colorado Supreme Court’s role in the takeover, the court fired back, fining Patterson …

Family Needs, Family Leave In 2023, Katharine Silbaugh

Seton Hall Law Review

No abstract provided.

Session 1a: Innovation In The Delivery Of Legal Services And Access To Justice, Vikktoria

SITIE Symposiums

In session one, Walid Romaya and Tabrez Ebrahim, co-founders of Vikktoria, discuss their company and its contributions to improving access to justice. With a dual focus on achieving a broader access to justice and in providing matchmaking services for legal professionals looking for a larger client base, Vikktoria aims to disrupt the legal services industry through its mobile app. Based in California, Vikktoria has begun to expand to various metro areas around the country and hopes to provide broader access to justice by giving those with little to no legal knowledge an easy way to find a local attorney, book …

Introduction, Steven Bender

SITIE Symposiums

No abstract provided.

Board Of Directors Quarterly Meeting - Open Session Packet 06/09/2023, Hastings Board Of Directors

2023 Board of Directors Agenda and Materials

No abstract provided.

Automatic Generated Public Contact List For Fax Application, Hp Inc

Defensive Publications Series

Fax is still relevant today because many services allow or require documents to be sent this way, like for tax return filings, medical or legal services, along with others. We disclose here a solution that can automatically generate a list of contacts from usage data on a fax application, validating the numbers to make sure they are relevant. This would enable users to search numbers by contact name or for the app to suggest contacts based on what the user is typing.

The Weekly Challenger, June 8, 2023, The Weekly Challenger, Et Al

Weekly Challenger Newspaper Collection

The June 8, 2023, issue of The Weekly Challenger.

Formalizing Dispute Resolution: Effects Of Village Courts In Bangladesh, Martin Mattsson, Ahmed Mushfiq Mobarak

Discussion Papers

Disagreements over business deals, land boundaries, or loan non-repayment are very common sources of disputes, and courts are congested in developing countries. We evaluate the effects of the government introducing formal “village courts” (VCs) in rural Bangladesh using a randomized controlled trial with a pre-analysis plan. VCs were designed to improve dispute resolution and relieve the pressure on congested district courts. We find that VCs are more of a substitute for the ubiquitous informal dispute resolution mechanism (DRM) called shalish. VCs become functional and active in treated areas, but shalish remains the primary preferred DRM in both treatment and …

Osinuga V. Hanley

All Decisions

No abstract provided.

Hillside Park 168 Llc V. Anwar Md

All Decisions

No abstract provided.