Digital Commons Network^™

Taxability Of Damages, An Analysis Of The Current Irs Position, David G. Jaeger, Kevin M. Owens, Eugene J. Fields

Tax Adviser

No abstract provided.

Significant Recent Developments Concerning Estate Planning (Part I), Cases And Rulings On Powers Of Appointment, Marital Deductions And Miscellaneous Estate Tax Matters, Byrle M. Abbin, David K. Carlson

Tax Adviser

No abstract provided.

Tax Clinic, Richard M. Glennon

Tax Adviser

No abstract provided.

Rare Tbl1xr1::Jak2 Fusion In A Patient With Pediatric T-All Identified By Optical Genome Mapping And Long-Read Sequencing, Aravindh Nagarajan, John Herriges, Lei Zhang, Elena Repnikova, Lisa Lansdon, Midhat Farooqi

Research Showcase

Introduction

JAK2 rearrangements are recurrently observed (and correlate with some of the lowest survival rates) within Ph-like B-cell acute lymphoblastic leukemia but are very rare in T-cell Lymphoblastic Leukemia (T-ALL). Here we present a patient with pediatric T-ALL who was shown to have a TBL1XR1::JAK2 fusion by Optical Genome Mapping (OGM), which was further supported by long-read sequencing. This is only the second report of JAK2 fusing with TBL1XR1 in pediatric T-ALL.

Case Presentation

A 15-year-old male presented with intermittent fever, fatigue, and nausea for the past 7 days, bruising on extremities and chest, small nodules on the scalp, and …

The Tax Adviser, Volume 18, Number 5, May 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Liquidation-Reincorporation: Issues And Planning In The Battle Over Recharacterization, Mark A. Segal, Douglas D. Konselman

Tax Adviser

No abstract provided.

Tax Clinic, Stuart R. Josephs

Tax Adviser

No abstract provided.

Estate And Trust Rules Of The Tax Reform Act Of 1986, David S. Rhine

Tax Adviser

No abstract provided.

Watching Out For The Tra ’S Employee Benefits Changes, David D. Green

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 18, Number 4, April 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Iras Under The Tra: A Tax Planning Analysis, Jerrold J. Stern

Tax Adviser

No abstract provided.

Subchapter C— Loss Carryovers Following Reorganizations And Changes In Ownership, K. Martin Worthy

Tax Adviser

No abstract provided.

Corporate Acquisitions After The Tax Reform Act Of 1986, Michael D. Mullaney, Richard W. Bailine

Tax Adviser

No abstract provided.

Classifying Equal Protection, The Ada, And Physical Disabilities: Why The Court Should Apply Heightened Scrutiny To Physical Disabilities And Reconsider Its Decision In City Of Cleburne V. Cleburne Living Center, Alek D. Hedlund

Liberty University Law Review

The Equal Protection Clause of the Fourteenth Amendment provides a constitutional check on state governments when a state statute or action classifies a group of individuals based on certain characteristics. Courts typically scrutinize a discriminatory state statute based on the type of class that it discriminates against, weighing the statute against the government interest and the statute’s relation to the asserted government interest.

In City of Cleburne v. Cleburne Living Center, the United States Supreme Court applied rational basis review to a city ordinance that discriminated based on mental disabilities. Courts following Cleburne have used its rationale to apply …

The Federalist Gas Mask: Why The Fourth Circuit Should Adopt State Law As The Federal Standard For Natural Gas Act Eminent Domain Compensation, Clifford Spotswood Fox

Liberty University Law Review

The federalist system of government relies heavily on state law to represent the will of the state’s population as closely as possible. In this Comment, the main discussion will be about how Virginia eminent domain compensation law should be integrated as federal law within Virginia’s boundaries, specifically regarding the Natural Gas Act (NGA). This question of whether state law should be adopted as federal law under the NGA has been answered in several federal circuit courts but has never been addressed by the Supreme Court.

The issue at hand has a deeper effect than one might expect. The Virginia Constitution …

Systems And Methods For Detecting Silent Backward-Incompatible Api Contract Drift Using Runtime Structural-Semantic Fingerprints, Harsh Agrawal, Isha Navanath Shinde

Defensive Publications Series

A computer-implemented method for detecting silent backward-incompatible application programming interface (API) contract drift includes receiving API interaction data from one or more sources in a production environment, where the API interaction data includes request and response payloads for one or more API endpoints. The method includes normalizing the request and response payloads into structured representations and generating runtime structural-semantic fingerprints from the normalized payloads, where each fingerprint encodes field presence, field absence, hierarchical path structure, type signatures, nullability indicators, enumeration membership, and cross-field relationships. The method includes learning endpoint-specific behavioral invariants from historical API traffic, where the behavioral invariants capture …

Graph Based Context Ingestion And Automated Risk Identification Engine, Kautilay Siingh, Sanjeev Murthy, Shreyas Kc, Brianna Rezler, Aishwarya Hariharan Athreya

Defensive Publications Series

Systems and methods are provided for a risk identification and generation engine that performs security architecture analysis in a standardized manner. The engine automatically populates security questionnaires within a security architecture workflow and determines whether a feature requires a minor assessment or a detailed analysis. The engine generates dataflow and architecture diagrams, provides editing capabilities through drag‑and‑drop operations, and enables creation of additional diagrams. Threat models are generated using application context to identify security flaws at the design stage. The system stores design and technical security requirements, application details including summaries, APIs, and implemented controls, as well as records of …

System And Method For Multi-Parcel Hoa Covenant Violation Detection From Spherical Imagery, Brice Fenger

Defensive Publications Series

Disclosed is a system and method for automated detection of homeowner-association (HOA) covenant violations from spherical (360°) imagery captured during a single drivethrough of a planned community. The novel aspects of the disclosure are: (1) the treatment of a single spherical image as a multi-parcel artifact, with violations attributed across all parcels whose geocoded locations fall within a radius of the image’s capture coordinates; (2) the per-parcel retrieval and merging of covenant rule sets - keyed by the specific parcel and, where applicable, by development phase - into a single multimodal large language model (LLM) prompt that performs both spatial …

Intent Gravity Engines, Johny Manuel-Devadoss, Joanna Johnson, Jayden Jack Johnson

Defensive Publications Series

Contemporary recommendation architectures optimize short-horizon behavioral objectives such as click-through rate, retention, conversion probability, watch-time maximization, and engagement persistence. While these systems achieve high efficiency in immediate interaction optimization, they systematically fail to model longitudinal human development, identity continuity, aspiration stabilization, and temporally coherent cognitive evolution. Existing recommender systems operate under an implicit assumption that preferences are stationary or slowly drifting latent variables inferable from interaction sequences. This assumption becomes increasingly invalid in high-dimensional socio-cognitive environments where users are not static consumers but dynamically evolving agents whose identities emerge through recursive interactions between cognition, social exposure, emotional state transitions, epistemic …

Zheng V. Avelar

All Decisions

In this GCEL holdover, petitioners sought to re-argue or renew the court's prior decision dismissing the proceeding for failure to include statutorily required information in the predicate notice and petition to claim the GCEL small landlord exemption. The court denies the motion, distinguishing Shoreview Holdings, LLC v Fernandez (2025 NY Slip Op 25277) because in that case the affirmation in support of the amendment was submitted by someone with personal knowledge—unlike here.

Transforming Power: The Adaptation Of Customary Authorities In Aceh's Forest Governance, Ikhwan Rahmatika Latif, Akmal Saputra, Masrizal Masrizal, Nodi Marefanda, Herdin Arie Saputra

Forest and Society

This article examines the transformation of customary authority in forest governance in Aceh, Indonesia, moving beyond the conventional narrative of decline toward a more nuanced view of power as relational and negotiated. Utilizing the frameworks of political ecology and legal pluralism, the research examines how indigenous institutions adapt to evolving governance structures, spanning from the Sultanate era to centralized state authority and into the post-conflict special autonomy framework. This research employs a qualitative approach, combining literature analysis, legal review, and case-based insights from several regions in Aceh to examine the evolving relationship between customary institutions and forest governance. The findings …

How Informality Drives Forest And Land Use Decision-Making In A Legislative Setting, Emban Ibnurusyd Mas'ud

Forest and Society

This note from the field traces how informality shapes forest and land-use decision-making within a provincial legislative arena in Indonesia. Drawing on an insider-expert perspective from 2021–2024, I reflect on how personal ties, symbolic recognition, and off-record exchanges quietly rework formal policymaking. The story begins with a seemingly simple greeting, kakanda, and follows how this sense of belonging opens access, shapes the selection of experts, and influences which programs survive. Along the way, it becomes clear that budgets operate as political currency, not simply as planning tools but as instruments through which alliances are negotiated and policy survival is …

Exploring Resource-Efficient Deep Learning For Medical Image Segmentation, Pallabi Dutta

Doctoral Theses

Automated medical image segmentation improves diagnostic accuracy by au tomating the precise delineation of target anatomical structures in the input images. Artificial Intelligence (AI), and specifically, Deep Learning (DL), has emerged as a state-of-the-art approach for this task. However, the significant computational demands of DL approaches often hinders their deployment. Ad vanced models, including Convolutional Neural Networks (CNNs) and Vision Transformers (ViTs), require substantial processing power and a large memory footprint, limiting their use in resource-constrained settings. This thesis aims to address this challenge by developing a series of novel, resource-efficient DL models that achieve high segmentation accuracy with reduced …

Capturing System Complexity In Maritime Decarbonization: A Multilayer Modeling Perspective, Maksym Chepeliev, Rene Banares-Alcantara, Lorenza Campagnolo, Ronald Apriliyanto Halim, Jim Hall, Gianandrea Mannarini, Hesam Naghash, Carlo Palazzi, Ramiro Parrado, Paola Rocchi, Alessandro Taberna, Soheil Shayegh

Department of Agricultural Economics Faculty Publications

No abstract provided.

114th Affordable Housing Llc V. Joseph

All Decisions

In a nonpayment proceeding, the tenant moved to amend their answer to include an overcharge counterclaim and for limited discovery. The court granted both motions, finding ample need for discovery. The DHCR rent history showed unexplained, significant rent increases, including a 241.45% jump with insufficient supporting documentation. Citing *W Pierre Assoc LLC v Harvey*, the court held that the tenant raised a question of fact as to the rent history's reliability, which was sufficient to grant discovery related to the overcharge claim in post-HSTPA cases, thus not requiring a fraud claim to overcome the six-year lookback rule.

Code Of Regulations Of The University Of Dayton, Effective 2026-05-18, University Of Dayton

University Governing Documents

No abstract provided.

Usa V. Pernell Riddick

2026 Decisions

USDC for the Middle District of Pennsylvania

Usa V. Jairo Benjamin Rivera-Raposa

2026 Decisions

USDC for the Middle District of Pennsylvania