Digital Commons Network^™

The Tax Adviser, Volume 4, Number 2, February 1973, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Professions At Work: Responsibilities Statement No. 9, Joel Forster

Tax Adviser

No abstract provided.

Tax Clinic, Thomas C. Parsons

Tax Adviser

No abstract provided.

Every Day Is Selection Day, Richard S. Helstein, Alan R. Bialeck

Tax Adviser

No abstract provided.

Cpa’S Third-Party Tax Opinion As An Attest Function, William L. Raby

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Washington Report: New Tax Legislation: Piggyback Rides, Bows And Arrows, And Other Diversions, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Stock Options, Daniel F. Kruger, Benson J. Chapman

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Estate Planning (Part Ii), Byrle M. Abbin

Tax Adviser

No abstract provided.

Connectedness And Belonging: An Autoethnography About Military Veteran Transition, Benjamin A. Smet

USF Tampa Graduate Theses and Dissertations

Military veterans often face profound challenges transitioning to civilian life, yet prevailing narratives focus narrowly on PTSD and combat trauma. This dissertation uses autoethnography to broaden that view, blending personal narrative with theory to explore seven interrelated transition stressors: grief and bereavement, loss of military identity, autobiographical memory, service-connected nostalgia, moral injury, stereotype threat, and socialized masculinity and stoicism. These layered stories illuminate the cultural, emotional, and relational dimensions of transition, showing how isolation, disconnection, and loss of belonging shape veteran experiences as deeply as trauma. The analysis demonstrates that healing emerges not from prescriptive programs but from relational practices …

The George-Anne Daily, Georgia Southern University

George-Anne Media Group: Newsletters & Magazines

No abstract provided.

Affirmative Litigation - Allen, Dale (2025-04-17)

Affirmative Litigation

No abstract provided.

Elizabeth Ann Seton To Rev. John David, S.S., Undated

The Saint Elizabeth Ann Bayley Seton Family Papers

No abstract provided.

Similarities In Korematsu V. United States And Trump V. Hawaii, Anthony Crysler

Political Analysis

Anthony Crysler is a recent graduate of Seton Hall University. He earned his B.A. in Political Science in December 2024 and currently is a law clerk at Graves Andrews LLC in Morristown, New Jersey. This topic was briefly presented in Dr. Pallitto’s Fall 2024 Constitutional Law class which inspired his interest in this topic. Anthony also plans to attend law school in the fall. He has an interest in immigration law, which was another impetus for this paper

Analysis Of The Judicial Decision Of The Supreme Court Case Loving V. Virginia (1967), Sydni Harris

Political Analysis

This essay delves into the landmark case of Loving v. Virginia (1967), specifically the clash between the state’s legislative authority and the fundamental ideas of natural law and legal realism. This case serves as a key point in the United States’ history in the dismantlement of racial segregation and anti-miscegenation laws. I argue that the majority ruling in this case highlights adherence to the moral principles and the broader social implications of natural law and legal realism over the command thesis of legal positivism. Through a critical examination of the political and social context in the US surrounding this case, …

Secularization And Women's Rights Navigating The Legal, Economic And Social Impacts Of Gender Roles And Modernization In The United States, Isabella Rivera

Political Analysis

Isabella Rivera is a senior graduating in May of 2025 pursuing a dual Bachelor of Arts in Political Science and Religion through the Honors Program. Her research focuses on secularization in the United States, with a particular interest in its impact on women’s rights and religion, the central theme of her senior thesis. Inspired by the complex relationship between secularization and gender dynamics, she set out to examine how this cultural shift affects women, while also exploring the religious dimensions of this interplay. Her academic journey reflects a deep commitment to understanding the intersections of politics, faith, and social change. …

The "Runt Piglet" Amendment, Samuel Fox

Political Analysis

Samuel Fox is a political science major who will be graduating in the spring of 2027. Outside of the classroom, he is a member of the Dean’s Undergraduate Student Cabinet and Alpha Phi Omega. This paper was written with the goal of exploring an underdeveloped field of constitutional law and was inspired by Dr. Pallitto’s Constitutional Law class. After college, he hopes to work in government or the business sector.

Intelligence Gathering: A New Obstacle For Constitutional Law, Joseph Brennan

Political Analysis

Intelligence gathering has always been a vital part of the United States’ success in its battles against foreign states and non-state actors. From spy networks during the Revolutionary War to tapping cell phones and using satellite imagery, advances in intelligence often lead to debates about the constitutionality and legality of these practices. Using several historical instances, laws, and committees, there is an argument to be made about the limitation on intelligence gathering and congressional oversight. This paper addresses these concerns, along with the general relationship between legislative intelligence gathering, the intelligence community, and Constitutional Law.

Introduction And Table Of Contents, Samuel Fox

Political Analysis

No abstract provided.

See No Evil, Hear No Evil, Speak No Evil: How The Model Penal Code Incentivizes Ignorance Among Corporate Executives, Graham Garvin

Georgia Criminal Law Review

Due to the Model Penal Code’s stringent “knowledge” requirement for vicarious criminal liability, corporate executives, directors, and high managerial agents are inadvertently incentivized to stay uninformed of their subordinates’ actions as a means of safeguarding their employers. This not only leads to a deficiency in oversight, permitting potential criminal activities to go unchecked within corporations, but also establishes a significant shield against corporate criminal liability, given the challenges in proving such knowledge. Thus, a lower threshold for corporate, criminal, vicarious liability should be imposed, which instead promotes oversight. Others have recognized the issue at hand, but most often advocate for …

(Trans)Forming The “Epidemic Of Violence”: Lgbtq+ Police Liaisons And Transgender Victimization, Autumn Sanford

Georgia Criminal Law Review

Over the past twenty years, police departments across the country have instated LGBTQ+ liaisons in response to overwhelming rates of violence against the transgender and gender non-conforming community. Despite the creation of this position, rates of transgender victimization remain the same, with transgender people still being 2.5 times more likely to experience violence than a cisgender person. At-lanta Police Department’s LGBTQ+ liaison has existed since 2004, however, in this time, nearly twenty brutal mur-ders of transgender and gender non-conforming individuals have been reported in Atlanta, with three high-profile kill-ings occurring in 2023 alone. Based on these findings, this Note argues …

The Unconstitutional Overcriminalization Of “Voter Fraud” By Formerly Incarcerated Felons, Garfield Mcintyre Jr.

Georgia Criminal Law Review

Felon voting rights are under attack in the United States. State Attorneys’ General are using overbroad “voter fraud” statutes to prosecute formerly incarcerated persons voting or attempting to vote—even when done mistakenly. Worse, their public-facing rationale, voter fraud, has been repeatedly discredited. Some combination of Congress, the courts, and the people must act to prevent any such future prosecutions from occurring, particularly where it is shown that there was no intent to violate the law. Some have argued for more localized solutions like lobbying state legislators to change the law. But those efforts have, except in rare circumstances, failed.

Clearly, …

Christian Realism And The Sins Of Mass Incarceration, Jeffrey R. Baker

Georgia Criminal Law Review

This article is a study of Reinhold Niebuhr’s Christian Realism, a progressive school of social ethics rooted in Christian theology, and its critical evaluation of American mass incarceration. Christian Realism seeks justice in society under law, formed by love as its fundamental organizing principle. It acknowledges a world with endemic structural injustices and social immorality, but it finds temperate hope in the human potential for love, redemption, and generosity. Christian Realism reckons that any institution committed to justice must inevitably compromise to achieve incremental progress toward good. But it projects steady, hopeful progress toward justice, even as systems calibrate …

A Lawless Judiciary: The Gilded Age And Today, Michael D. Cicchini

Georgia Criminal Law Review

The American journalist Ambrose Bierce, who wrote in the late 1800s, was a fierce critic of the judiciary. He lampooned judges for their defective reasoning, arbitrary decisions, and ignorance of the law; he criticized their practice of legislating from the bench and even exposed their outright corruption. Bierce’s work was highly entertaining—in a satirical, cynical way. Yet, as law professor J. Gordon Hylton explained, “beneath the humor and the bitterness of his work lay a sophisticated understanding of the shortcomings of the late nineteenth-century bench and bar.”

This Essay examines Bierce’s criticisms of the judiciary and asks this question: After …

Overwhelming Unfairness: Pervasive Intentional Prosecutorial Misconduct, Structural Error, And State V. Arias, Christopher Boorse

Georgia Criminal Law Review

This article argues that in federal constitutional law, pervasive intentional prosecutorial misconduct always requires reversal of a criminal conviction. That is so for three reasons. First, since a trial pervaded by unfairness is an unfair trial, such a conviction violates the Donnelly fundamental-fairness rule. Second, such a due-process violation can never be found harmless under either the Kotteakos or the Chapman harmless-error test, properly interpreted. Third, pervasive intentional misconduct always or usually fits all but one of the Supreme Court’s seven descriptions of structural error. In particular, it always fits all three rationales on the Court’s most recent list.

En …

Establishing Criminal Justice Safety Teams: Theoretical Foundations, Practical Implementation, And State Leadership, Boaz Sangero, Hagit Turjeman, Yosef Zohar

Georgia Criminal Law Review

In hazardous areas, the need for safety measures is self-evident and substantial efforts are dedicated to their implementation. In the criminal justice system, significant hazards exist, notably the wrongful conviction of innocent individuals, but the need for safety mechanisms has not been internalized. One explanation for this oversight is the mistaken belief that the criminal justice system is nearly error-free. Yet, research has consistently demonstrated that wrongful convictions are not uncommon, representing one of the most significant injustices a liberal state can impose on its citizens and residents. Therefore, it is the duty of the state to introduce robust safety …

Study Of ~-Topological Space By ~-Binary Relation In Cluster System, Mustafa Hasan Hadi, Luay Abd Al Haine Al Swidi

Iraqi Journal for Computer Science and Mathematics

In this paper, we introduced a new type of operators, which we called ~-operator by cluster system, and studied its properties without conditions and with certain conditions. Through our study of this operator, we defined a new topology, which we called ~-topological space, since it does not, in general, constitute a regular topological space. We also presented ~-interior points, ~-closure, ~-exterior points and reviewed some theories and examples about this concept.

Mesenchymal Stem Cells As Cornerstones Of Regenerative Medicine: Mechanisms, Applications, And Future Perspectives, Hasan M. Agha, Mohammed A. Abdalqader, Jantson Hoh, Yacoub Wassouf, Khudhur Abbas Ahmed Al-Saadawi, Amjad Abdulhadi Mohammed, Muneer Mohammed Saleh Alsayadi

AUIQ Complementary Biological System

Regenerative medicine is a multidisciplinary domain focused on restoring, repairing, or replacing damaged tissues and organs by harnessing the body’s inherent healing abilities with sophisticated biological and technical techniques. Mesenchymal stem cells (MSCs) have become fundamental among many stem cell types because to their self-renewal, multipotency, paracrine signaling, and immunomodulatory capabilities. Their therapeutic adaptability has been shown in orthopedic, cardiovascular, neurological, dermatological, and immune-mediated illnesses, underscoring their clinical significance. Nonetheless, obstacles like donor heterogeneity, senescence during in vitro growth, restricted engraftment, and regulatory impediments persist in limiting repeatability and broad clinical use. Recent advancements are enhancing the capabilities of MSCs …