Digital Commons Network^™

A New Model For Identifying Basis In Life Insurance Policies: Implementation And Deference, Mitchell M. Gans, Jay A. Soled

Florida Tax Review

The life insurance marketplace has changed significantly. Many insureds who once held their policy until death or surrendered it to the issuing company during life now instead sell it to a third-party investor. As a result, the computation of a policy's tax basis has become increasingly important. Yet, surprisingly, the Code fails to provide a methodology for making this determination. The IRS has endorsed one approach in its published guidance but has failed to adhere to it in its private letter rulings. This paper calls for a new model. After suggesting legislation, the paper explores alternative implementation strategies against the …

Taxing Middle Class Trust(S), Pamela Champine

Florida Tax Review

The purpose of this article is to explain how courts came to such an inequitable interpretation of section 67(e) even as they tried to avoid that result; to present an interpretation of section 67(e) based on the principle that underlies the Code’s scheme for taxing trust income; and to illustrate how this interpretation produces optimal equity among trust beneficiaries as well as between trust beneficiaries and outright owners. The Code’s scheme for taxing trust income, set forth in Subchapter J of the Code, recognizes that the existence of a trust does not necessarily signify wealth or high income. The use …

Is The Report Of Lazarus's Death Premature? A Reply To Cameron And Postlewaite, Douglas A. Kahn

Florida Tax Review

Over a year ago, Ms. Faith Cuenin and I wrote an article in this Review (which I hereafter refer to as the “2004 Article”) about the tax treatment of guaranteed payments under section 707(c) that are made in kind. We concluded1that a partnership does not recognize gain or loss on the making of a guaranteed payment with appreciated or depreciated property. We also concluded that the partner’s basis in the property received will equal its fair market value at the time of payment, and that the payment does not affect the partner’s outside basis in his partnership interest except to …

Agency Activism As A New Way Of Life: Administrative Modification Of The Internal Revenue Code Through Limited Issue Focused Examinations, W. Edward Afield

Florida Tax Review

This paper will examine Limited Issue Focused Examination (LIFE) and whether the Large to Mid-Size Business Division (LMSB) has given up too much in the name of improving audit currency in a world of insufficient enforcement resources. Part II will discuss some of the recent budget and enforcement problems that the IRS has been having. Part III will examine LIFE and explain the program’s specifics. Part IV will analyze whether the IRS has exceeded its authority in implementing LIFE. Part IV will also address the IRS’s unwillingness to explain fully critical aspects of LIFE to the public. Part V will …

Horizontal And Vertical Equity In Taxation As Constitutional Principles: Germany And The United States Contrasted, Henry Ordower

Florida Tax Review

This Article explores how the German Constitutional Court and the United States Supreme Court approach constitutionally based arguments in their tax decisions. The Article focuses its attention primarily on distributional fairness in taxation. Most cases involving fairness issues address the equal rights guarantees in Germany and the corresponding equal protection under U.S. law or apply the rule of law provision of the German constitution corresponding to the Due Process concept in the U.S. The article seeks to develop hypotheses to account for the differences in approach and outcome between in the two courts.

Part II of the article introduces the …

The Lazarus Effect: A Commentary On In-Kind Guaranteed Payments, David L. Cameron, Philip F. Postlewaite

Florida Tax Review

Our analysis will demonstrate that a consistent application of the entity theory of partnerships best implements the policy objectives of Subchapter K with respect to the treatment of in-kind guaranteed payments. As a result, our ultimate conclusions differ from Kahn and Cuenin’s (Guaranteed Payments Made in Kind by a Partnership, 6 Fla. Tax Rev. 405 (2004)) only with respect to the question of gain or loss recognition by the transferring partnership. However, in reaching this conclusion, we undertake a more searching analysis of the statutory language, legislative history, and judicial interpretation of section 707 as well as a …

Capital Equipment Expensing: Incremental Tax Reform For A Transition Realization-Based Income Tax, Charles T. Terry

Florida Tax Review

This article picks up where the other one left off, (Normative Cost Recovery Policy for a Realization-Based Income Tax, 5 Fla. Tax Rev. 467 (2002).) and asks whether equipment expensing as a RBIT cost recovery method for all earnings-financed equipment purchases can ever be made economically consistent with two additional norms of a realization-based income tax. Those seemingly contradictory norms are: 1) the appropriate taxation of all invested earnings that are allowed to be expensed, and 2) the contemporaneous existence or creation of “tax capital” in an amount equal to whatever amount of current earnings are allowed to …

Is The Nation Of Immigrants Punishing Its Emmigrants: A Critical Review Of The Expatriation Rules Revised By The American Jobs Creation Act Of 2004, Eva Farkas-Dinardo

Florida Tax Review

The thesis of this article is that the revised U.S. tax expatriation provisions fail to correct the most important defects of the prior U.S. tax expatriation regimes. Under the new rules, expatriating U.S. citizens and resident aliens subject to the U.S. tax expatriation rules can still avoid U.S. tax on items properly taxable by the U.S. On the other hand, they remain subject to U.S. tax on income that should fall outside of U.S. tax jurisdiction.

In this Article, I argue that the revised rules do not fully eradicate the potential for tax avoidance through tax-motivated expatriation. Instead, the amended …

Tax Discrimination: A Comparative Analysis Of U.S. And Eu Approaches, Tracy A. Kaye

Florida Tax Review

This article focuses on these two “federalist” systems (U.S. Constitution and EEC Treaty) and their respective approaches to thwarting tax discrimination. Like Congress, the Council of Ministers (comprised of representatives of the Member States at the ministerial level) has the power to regulate commerce between the Member States. Nevertheless, despite several studies outlining the distortions to the internal market caused by tax differences, the scope of EC direct tax legislation is currently very limited when compared to progress made in the value added tax area. Many commentators blame the “continuous legislative vacuum in the income tax area” on the continued …

On The Roads: Catholic And Buddhist Pilgrimage, Madera Allan, Constance Kassor

Convocations

Madera Allan, associate professor of Spanish, called her visit last summer to the Kathmandu Valley of Nepal stunning and beautiful, a glimpse into a way of life “infused with a frenetic, spiritual energy.”

Constance Kassor, associate professor of religious studies, called her visit to Camino de Santiago in northwestern Spain last summer an incredible journey—a 100-kilometer pilgrimage leading to the awe-inspiring cathedral of Santiago de Compostela.

The two Lawrence University professors made those journeys together, and on Friday afternoon they shared the experience in Memorial Chapel at Lawrence’s Honors Convocation, the third and final Convocation of the 2022-23 academic year. …

Matthew Calio V. Camden County Board Of Chosen Freeholders

2023 Decisions

USDC for the District of New Jersey

Usa V. Adam Scott

2023 Decisions

USDC for the Eastern District of Pennsylvania

In Re: Peter Dipietro

2023 Decisions

USDC for the District of New Jersey

In Re: Ryan Peters

2023 Decisions

USDC for the Western District of Pennsylvania

David Sattazahn V. Secretary Pennsylvania Dept

2023 Decisions

USDC for the Eastern District of Pennsylvania

Social Capital, Institutional Rules, And Constitutional Amendment Rates, William D. Blake, Joseph Francesco Cozza, David A. Armstrong Ii, Amanda Friesen

Political Science Publications

Why are some constitutions amended more frequently than others? The literature provides few clear answers, as some scholars focus on institutional factors, whereas others emphasize amendment culture. We bridge this divide with new theoretical and empirical insights. Using data from democratic constitutions worldwide and U.S. state constitutions, we examine how social capital reduces the transaction costs imposed by amendment rules. The results indicate that constitutional rigidity decreases amendment frequency, but group membership, civic activism, and political trust can offset the effect of amendment rules. Our findings have important implications for scholars in public law, constitutional and democratic theory, and social …

John Napoli V. Warden Schuylkill Fci

2023 Decisions

USDC for the Middle District of Pennsylvania

Academic Nursing Administrators' Experiences With Social Distancing During Covid-19: A Qualitative Study, Vineta Mitchell

Dissertations

The COVID-19 pandemic brought about many unpredictable challenges requiring flexible and adaptable solutions for higher education, especially in nursing academia. The COVID-19 pandemic challenged nursing academia, including academic nursing administrators (ANAs), to keep staff and students safe while mitigating the spread of the disease. The ongoing outbreak of COVID-19 and the global healthcare crisis of this generation led to the need for social distancing. As the number of deaths increased from the coronavirus, radical changes were adopted in the United States, including social distancing. The COVID-19 pandemic complicated the practical aspects of the practicum in nursing education as they questioned …

Migratory Material: Epigenetics & Weaving At The Us-Mexico Border, Valerie Navarrete

Masters Theses

Discourse often sutures the body shut, disallowing representations of identity to outgrow sociopolitical interests. This issue may originate from borders, but also from the unnamable pathology that generational colonial trauma transmits to the mind, body, and environment. Without a direct form of translatability, this thesis proposes a new materialism that deviates from any object-oriented ontology. Untethered and intra-active, epigenetics and weaving represent objects that transform typical ways of knowing and seeing. Their sensitivity to the environment, in addition to their mobility across generations of time, broaden the spatiotemporal loci of the body and its embodiment. Proposing new materials that expand …

The Plausibility Transition Model For Sensemaking, Gary Klein, Mohammadreza Jalaeian, Robert R. Hoffman, Shane T. Mueller

Michigan Tech Publications, Part 1

When people make plausibility judgments about an assertion, an event, or a piece of evidence, they are gauging whether it makes sense that the event could transpire as it did. Therefore, we can treat plausibility judgments as a part of sensemaking. In this paper, we review the research literature, presenting the different ways that plausibility has been defined and measured. Then we describe the naturalistic research that allowed us to model how plausibility judgments are engaged during the sensemaking process. The model is based on an analysis of 23 cases in which people tried to make sense of complex situations. …

Adversary Cemco Fraud Transfer

Catholic Dioceses in Bankruptcy

No abstract provided.

The Plausibility Transition Model For Sensemaking, Gary Klein, Mohammadreza Jalaeian, Robert R. Hoffman, Shane Mueller

Michigan Tech Publications, Part 1

When people make plausibility judgments about an assertion, an event, or a piece of evidence, they are gauging whether it makes sense that the event could transpire as it did. Therefore, we can treat plausibility judgments as a part of sensemaking. In this paper, we review the research literature, presenting the different ways that plausibility has been defined and measured. Then we describe the naturalistic research that allowed us to model how plausibility judgments are engaged during the sensemaking process. The model is based on an analysis of 23 cases in which people tried to make sense of complex situations. …

Foreword

Duke Journal of Constitutional Law & Public Policy

No abstract provided.

Player Character Conflict In Dungeons & Dragons 5e, Makenzie Kellar

University Honors Theses

Dungeons & Dragons (D&D) is a tabletop role-playing game (TTRPG) that has become increasingly popular in recent years due to cameos in shows such as Stranger Things, the success of actual play shows like Critical Role, and the release of the D&D movie Honor Among Thieves. D&D and other TTRPGs set themselves apart from other games by allowing for a massive amount of freedom both in character creation and in-game choices, both of which are a massive appeal for the player base. However, this also allows for conflict not only between the players, but also between the …

Women Parliamentarians In India Since 1991: Challenges And Opportunities, Vatsala Bhusry

Hatfield Graduate Journal of Public Affairs

India gained a new economic orientation in 1991 following the policy of economic liberalization. It offered the opportunities to close the gender gap in various fields including the political field as visualized in the original goal of the Indian constitution. However, there is an acute underrepresentation of women at the national political level and there is a lack of evidence-based research studies to analyze this gap. This study maps the political trajectories of 13 elected women leaders holding offices at the national level since 2019. To better understand the challenges and opportunities at both macro and micro levels they came …

Ambassador Cts. Assoc., L.P. V. Hecht

All Decisions

No abstract provided.

Hashem V. Singh

All Decisions

No abstract provided.

Weisner V. Google Llc: An Effort To Provide Clarity Regarding Patent Subject Matter Eligibility, Poirot, Nicole

Santa Clara High Technology Law Journal

The United States Court of Appeals for the Federal Circuit (“Federal Circuit”) recently issued a precedential two-to-one decision regarding patent subject matter eligibility under section 101 of the Patent Act.1 In Weisner v. Google LLC, the Federal Circuit held that U.S. Patent Nos. 10,380,202 and 10,642,910 are directed to abstract ideas of creating digital travel logs which are patent ineligible.2 Additionally, the Court held that U.S. Patent Nos. 10,394,905 and 10,642,911 are directed to both creating and using travel logs to improve computerized search results and are potentially patenteligible.3 The majority’s decision is an attempt to clarify the historically gray …

The Nhk-Fintiv Rule: Patent Law’S Whack-A-Mole, Barbier, Janelle

Santa Clara High Technology Law Journal

Since their inception in 2013, inter partes review proceedings have steadily gained in popularity, killing patents at an astounding rate. It is no wonder that defendants flee to the PTAB when staring down costly patent infringement suits in federal court. But an IPR institution is not a right––it is at the sole discretion of the USPTO Director. And despite increased petitions for IPR over the past few years, institution rates have declined. The reason for fewer institutions seemingly lies with the PTAB’s decision to employ certain factors in determining whether public policy weighs against IPR institution. This precedential doctrine—known as …

Company Presentation 2023, Heta Asset Resolution

Documents

No abstract provided.