Digital Commons Network^™

Should We Give Away The Annual Exclusion?, Robert B. Smith

Florida Tax Review

This article identifies problems with the annual exclusion and suggests modifications that, if enacted, would both eliminate abusive uses of the exclusion and expand sound policy based uses of other exclusions. Part II of the article briefly sets forth the basic structure of each branch of the federal transfer tax system—the estate tax, the gift tax and the generation-skipping transfer tax. It then examines the historical relationship between the gift tax and the other federal transfer taxes and demonstrates that the annual exclusion from gift tax is actually an exception to each branch of the federal transfer tax system. Part …

Harper And Its Aftermath, Eric Rakowski

Florida Tax Review

This Article describes and assesses the Court's reasoning in Harper and examines the decision's likely ramifications. Although the Court's holding might well be correct, its explanation of that result is unconvincing. Justice Thomas's majority opinion is also disappointing, because it leaves for another day—at what will predictably be a significant cost for states and private litigants—the looming question of what principles should steer courts in determining whether unexpected civil decisions applying federal law have retroactive effect.

Neutral International Tax Rules Allocating Costs: Successful Formula For U.S. Research And Development, Karen B. Brown

Florida Tax Review

The decline of U.S. research and development efforts in recent years dominates political, scientific and academic discourse. It is attributed, in part, to military research cutbacks after the end of the cold war and, in part, to the U.S. economic recession. Many fear that the research and development slowdown portends the demise of the United States as a significant factor in the global market for goods and services. Others believe the decline is only one of many indicators of the diminished competitive position of the United States in the global economy. In a pre-election proposal to stimulate technological growth and …

Tax Amnesty: An Old Debate As Viewed From Current Public Choices, Gerald P. Moran

Florida Tax Review

It is the purpose of this article to suggest that there be incorporated in the tax package a comprehensive federal tax amnesty program to secure additional tax revenues which will not otherwise be recovered by the government. Although a federal tax amnesty program has often been discussed, the Internal Revenue Service has consistently opposed the adoption of such a program. In light of the pressing need for more revenue and anticipated significant increases in federal expenditures to fund a comprehensive health program, the matter of a tax amnesty program deserves a full review. If we are to reinvent the …

Lingering Partnership Classification Issues (Just When You Thought It Was Safe To Go Back Into The Water), William B. Brannan

Florida Tax Review

This article discusses the federal income tax law relating to the classification of entities as partnerships for federal income tax purposes, with a focus on the practical problems that lawyers often encounter in distinguishing partnerships from associations under the four factor test set forth in Regulations section 301.7701-2. Partnership classification issues arise with respect to both general and limited partnerships formed under state partnership statutes and certain partnership-like foreign entities. Moreover, the recent proliferation of other types of entities seeking partnership classification, such as "master limited partnerships," limited liability companies, business trusts, common law trusts and grantor trusts with partnership …

Selected Issues In The Taxation Of Swaps, Structured Finance, And Other Financial Products, Lewis R. Steinberg

Florida Tax Review

In one sense, this article does not have a single unifying theme. Rather, it represents an outgrowth of my professional practice advising investment banking and other clients about derivative products and asset securitization, and is intended to introduce generalist tax practitioners to some of the new financial products that have been developed in the swaps and structured finance areas over the last few years, and to some of the tax issues that have arisen with respect to those new products. In another sense, however, the theme linking many of the topics discussed in this article is that of "tax arbitrage." …

A Note On Horizontal Equity, Louis Kaplow

Florida Tax Review

Richard Musgrave has recently offered a new defense of the concept of horizontal equity (HE)—the requirement of equal treatment of equals—as an independent norm in assessing tax policy. This defense is significantly more elaborate than the brief sketch he offered in his pioneering treatise or in his subsequent work on the subject. Musgrave's latest contribution is important because prior literature developing and applying HE measures gives little justification for this norm. The gap in the literature remains, however, because Musgrave assumes what must be demonstrated and suggests an index of HE that is implausible.

Tufts And The Evolution Of Debt-Discharge Theory, Deborah A. Geier

Florida Tax Review

Does the dichotomy in treatment of recourse and nonrecourse debt make conceptual sense? If not, how did it come about and why does it remain? What are the practical consequences of the dichotomy? These are the questions with which this article deals. And while the questions seem to be fairly narrow in scope, their resolutions require a broad consideration of fundamental principles of income taxation, including the treatment of gains and losses attributable to personal-use property.

The article ultimately suggests the adoption of the bifurcated approach for both nonrecourse and recourse debt when debt is discharged upon the transfer of …

Treaty-Based Nondiscrimination: Now You See It Now You Don't, Sanford H. Goldberg, Peter A. Glicklich

Florida Tax Review

A broad nondiscrimination provision appears in every income tax treaty that the United States has entered into in the last quarter century. The nondiscrimination article of these treaties purports to prohibit discriminatory taxes levied against foreign nationals or their businesses. However, some distinctions have always been permitted, based on the fact that domestic and foreign taxpayers are not similarly situated because different taxing jurisdictions are concerned. The problem is that it is difficult to articulate a consistent and rational standard to apply to determine when proscribed discrimination is present.

This article analyzes the nondiscrimination concept, evaluates its general acceptance worldwide, …

Friedrich Warnecke: Toward A New Edition Of Ad Infinitum, Elton Machado

Dissertations

The dissertation collects and organizes information on German double bassist, pedagogue, and author Friedrich Warnecke and investigates the significance of his life and work to the double bass history. The ever-changing European musical environment throughout Warnecke’s life, the challenges double bassists faced during that time, and the rapid developments of the double bass at the turn of the twentieth century provide a rich historical background. The study addresses Warnecke’s life, pioneering writings on the history of double bass, pedagogical contribution and influence as a teacher and author, and work as a performing double bassist. Finally, it discusses Warnecke’s substantial pedagogical-technical …

Empowerment Agents: How Student Affairs Professionals Facilitate The Persistence Of Undocumented Students, Tiffany Paige

Dissertations

This qualitative study investigated how student affairs professionals (SAPs) assist undocumented students in their designated institutional roles, and how their support empowers undocumented students to persist. This research sought to document and assess how student affairs professionals—who interact with undocumented students— identify and respond to the issues they face in their work. Built on the theoretical frame of social capital, and using a thematic analysis design set forth by Braun and Clarke (2012), the researcher interviewed seven SAPs and used a phenomenological approach to design the study and to collect and analyze the data.

Two findings and five corresponding themes …

Haramed And Dangerous: A Thematic Examination Of Muslim Women’S Representation In We Are Lady Parts, Reham Bohamad

Dissertations

Since the early days of Western media, Muslim women have been portrayed in a negative way. From belly dancers to oil-rich horny sheikhs to voiceless passive wives of terrorists. This image has led the Western spectator to associate Islam and the Muslim women’s headscarf (Hijab) with backwardness, extremism, and oppression. In recent years, there has been a positive shift towards a more inclusive and authentic representation of Muslim women. This shift is the result of the post-network era which provides on-demand media outlets that challenge the dominant hegemonic production system and provide diverse and inclusive images that cater to niche …

A Critical Analysis Of Political And Media Discourse On Immigration During The Trump Era, Daleana Phillips

Dissertations

This research examines political and media discourse on Immigration through four studies: Trump’s immigration reform speech, newspaper coverage of DACA, a Saturday Night Live episode, and social media via #ColoradoBorderWall memes. Various critical cultural theoretical frameworks are used within critical discourse and textual analysis is to examine media and political rhetoric about immigrants and immigration policy during a period of drastic institutional political change evidenced by Trump’s administration. As a collective, these narratives examine how Trump’s rhetoric and populist style of communication demonstrate a return to restrictive immigration rhetoric not witnessed in a presidential administration since the 1920s. This research …

Vol.50 N.42 May 11th 2023, Voice Media Ventures

Black Voice News

No abstract provided.

Usa V. Adelfo Rodriguez-Mendez

2023 Decisions

USDC for the Western District of Pennsylvania

Cenabis Bene: A Culinary Odyssey Through Apicius, Kathryn Atkinson

University Scholar Projects

Apicius is the sole surviving cookbook from classical antiquity; as such it is invaluable for what it tells us about ancient feasting customs. Yet the gluttony typically associated with classical antiquity has no place in Apicius beyond the art that is inherently associated with food; we are not so much given a seat at the cena (dinner) as we are led into the kitchen, handed an apron, and instructed to cook. This critical analysis explores each recipe not only on the surface—i.e., examining the ingredients and recreating selected recipes—but also on a deeper level, lifting food above its concrete reality …

April Nitkin V. Main Line Health

2023 Decisions

USDC for the Eastern District of Pennsylvania

Usa V. Joshua Williams

2023 Decisions

USDC for the Western District of Pennsylvania

Polysciences Inc V. Joseph Masrud

2023 Decisions

USDC for the Eastern District of Pennsylvania

Berkley Specialty Insurance Co V. Masterforce Construction Corp

2023 Decisions

USDC for the Middle District of Pennsylvania

Educational Policy Committee Meeting – Open Session Packet 05/11/2023, Uc Hastings Board Of Directors

2023 Board of Directors Agenda and Materials

No abstract provided.

Campus Housing Finance Authority Board Of Directors Meeting - Open Session Packet 05/11/2023, Uc Hastings Board Of Directors

2023 Board of Directors Agenda and Materials

No abstract provided.

Finance Committee Meeting - Open Session Packet 05/11/2023, Uc Hastings Board Of Directors

2023 Board of Directors Agenda and Materials

No abstract provided.

Membrane Science Meets Machine Learning: Future And Potential Use In Assisting Membrane Material Design And Fabrication, Musabbir J. Talukder, Ali Alshami, Arash Tayyebi, Nadhem Ismail, Xue Yu

Chemical Engineering Faculty Publications

The evolving membrane technology integrated with machine learning (ML) algorithms can significantly advance the novel membrane material design and fabrication. Although several studies have reported ML-based assistance in membrane development, none of them have offered a complete analysis of existing ML-assisted membrane fabrication methods from material design perspective. A two-way information gateway is therefore necessary to achieve the desired objective, whereby experienced researchers and data scientists from both sides need to provide valuable insights into novel membrane development process. In this work, we offer a midway platform by providing an overall view and scopes of ML uses in membrane science. …

Advancement & Communications Committee Meeting - Open Session Packet 05/11/2023, Uc Hastings Board Of Directors

2023 Board of Directors Agenda and Materials

No abstract provided.

Frank Nellom V. Anne Ambrose

2023 Decisions

USDC for the Eastern District of Pennsylvania

Kirk Eady V. Tapfury Llc

2023 Decisions

USDC for the District of New Jersey

Miguel Martinez V. J. Rivello

2023 Decisions

USDC for the Middle District of Pennsylvania

Noel Brown V. Commonwealth Of Pennsylvania

2023 Decisions

USDC for the Middle District of Pennsylvania

Chinese Strategic Partnerships: A New Form Of Alliance Politics, Sean L. Starkweather

Senior Honors Projects, 2020-current

During the 14th National Party Congress in 1992, Jiang Zemin declared that China would never seek alliances nor pursue hegemony. Indeed, since 1961, China has formed formal alliances with mutual defense clauses with only two countries: North Korea and the Soviet Union. Given the US’ alliance network, which extends deep into East Asia and Oceania, many scholars predict that China would seek similar security arrangements to deter potential aggression. However, very little research has been conducted to answer the question of why China has remained persistent in rejecting alliance formation as a viable strategy despite popular notions of increasing Chinese …