Digital Commons Network^™

S Corporation Opportunities For Oii And Gas Tax Shelters After Ssra, Bruce Bernard

Tax Adviser

No abstract provided.

Leasing Pursuant To The Sale Of A Personal Residence: A Prudent Means Of Coping With A Depressed Housing Market?, Ray A. Knight, Lee G. Knight

Tax Adviser

No abstract provided.

Tax Clinic, Henry J. Ferrero Jr.

Tax Adviser

No abstract provided.

Irs Rulings Could Pose Threat To R&D Limited Partnerships, Kevin H. Begley, William J. Lancaster

Tax Adviser

No abstract provided.

Foreign Sales Corporations: The Disc Replacement, Linda Stillabower, Julian G. Buck, James D. Cigler

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 15, Number 11, November 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Peter J. Gavagan

Tax Adviser

No abstract provided.

Washington Report: Aicpa Testifies On Generation-Skipping Transfer Tax Proposals, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.

Optimizing The Selection Between Full Or Reduced Investment Tax Credits And Optional Sec. 179 Expensing, David G. Harris, Ronald C. Maiorano

Tax Adviser

No abstract provided.

Charitable Contributions Of A Partnership Interest—Is It Better To Give Than Receive?, Donald J. Massoglia, Gary M. Choate

Tax Adviser

No abstract provided.

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.

Tax Accounting Under The Deficit Reduction Act Of 1984, Nicholas A. Nesi

Tax Adviser

No abstract provided.

Interest-Free Loans After The Deficit Reduction Act Of 1984, Linda Weindruch, Kim Smith

Tax Adviser

No abstract provided.

High Incidence Of Tick-Borne Disease In Midcoastal Maine And Possible Contributing Factors, Susan P. Elias, Robert P. Smith

Journal of Maine Medical Center

Introduction: Since the 2010s, researchers and public health officials have noted that Maine’s midcoastal counties have higher incidences of Lyme disease, anaplasmosis, and babesiosis than elsewhere in the state.

Methods: We examined available data to quantify geospatial clustering, (i.e., “hotspots”) of tick-borne disease incidence and hospitalizations for tick-borne illness. Passive tick surveillance entails collecting ticks found on people and pets, whereas active tick surveillance entails collecting ticks directly from the environment. Using both types of surveillance data, we searched for hotspots of higher blacklegged-tick abundance and pathogen prevalence in ticks. We qualitatively reviewed factors possibly related to tick exposure, such …

Spectrum Of Pediatric Babesia Infection: A Retrospective Case Series, Carol A Mccarthy, Susan P Elias, Robert P Smith

Journal of Maine Medical Center

Introduction: Babesiosis is a tick-borne infection, primarily reported in the Northeastern and northern Midwest states. Asymptomatic or mildly symptomatic infection is common in healthy individuals, but severe disease can occur in those with impaired splenic function or other immunosuppression. Older adults and infants may also develop severe disease. There are little data reported about Babesia infection in children.

Methods: Children younger than 18 years were identified in a search of patients diagnosed with babesiosis in the MaineHealth medical record between January 1, 2010, and September 30, 2024. Charts were reviewed by standardized data extraction.

Results: The 19 cases ranged in …

An Overview Of The History, Ecology, And Phylogeny Of Powassan Virus In Maine, Rebecca M. Robich, Haris Sohail, Robert P. Smith

Journal of Maine Medical Center

Importance: Powassan virus is a tick-transmitted flavivirus that is increasingly reported and can cause fatal human encephalitis. Two lineages circulate in nature: lineage I (Powassan virus-1) is transmitted primarily by the woodchuck tick Ixodes cookei and the squirrel tick I. marxi, and lineage II (deer tick virus) is transmitted by the deer tick I. scapularis. Both lineages can cause human disease and are serologically indistinguishable. In Maine, human cases are increasing—35 cases were reported from 2000 to 2024, of which 14 were reported between 2022 and 2024.

Objective: This review summarizes our current understanding of the history, ecology, …

Current Status, Public Health Implications, And Potential Future Establishment Of Amblyomma Americanum, The Lone Star Tick, In Maine, Charles Lubelczyk, Molly Meagher, Curtis Bartiromo

Journal of Maine Medical Center

Introduction: Amblyomma americanum is a medically important tick species established in the southeastern United States, with populations gradually spreading northward into New England. This study aimed to evaluate the current presence, distribution, and density of A. americanum in Maine.

Methods: Surveillance efforts focused on Ixodes scapularis have been conducted by the Vector-Borne Disease Laboratory of MaineHealth Institute for Research since 1989. This surveillance uses tick flagging, examination of hunter-harvested game and trapped wild hosts for feeding ticks, and a statewide passive surveillance program. Effort focused on A. americanum surveillance began in 2019 using flagging, carbon dioxide-baited trapping, and serosurveillance (Heartland …

Passive Tick Surveillance At The University Of Maine Cooperative Extension Tick Lab: A 6 Year Retrospective, Thomas F. Rounsville, Griffin M. Dill, Ann M. Bryant, Alyssa G. Marini, Alaina C. Woods, John S. Nugent, Olivia N. Choi, James F. Dill

Journal of Maine Medical Center

Introduction: Maine has experienced a rise in tick-borne diseases over the past several decades, reflecting broader trends in the northeastern United States. Ixodes scapularis is now found statewide and is the primary vector of Borrelia burgdorferi, Anaplasma phagocytophilum, Babesia microti, Borrelia miyamotoi, and Powassan virus. Other emerging tick species pose additional threats.

Methods: The University of Maine Cooperative Extension Tick Lab conducts a public tick-testing program. Ticks submitted by the public between 2019 and 2024 were microscopically identified and tested with multiplex quantitative polymerase chain reaction and reverse transcription-quantitative polymerase chain reaction panels for known and emerging pathogens, including B. …

Dedication To Peter Rand, Md, Robert P. Smith

Journal of Maine Medical Center

No abstract provided.

A Review Of Trends And Contributing Factors In Tick-Borne Disease Surveillance In Maine, 2001–2024, Sara Robinson, Haris Sohail, Megan Porter

Journal of Maine Medical Center

Importance: Tick-borne diseases have a major health impact in Maine. There are 5 endemic diseases: anaplasmosis, babesiosis, hard tick relapsing fever, Lyme disease, and Powassan virus disease. Cases of these 5 diseases have increased dramatically over the past 15 years.

Objective: The objective of this review is to summarize tick-borne disease data in Maine. This summary includes showing trends and identifying factors that may be contributing to the trends.

Review: There is a long history of publications about tick-borne diseases in Maine, with articles first appearing in the 1980s. We analyzed tick-borne disease surveillance data collected by Maine Center for …

Early Disseminated Lyme Disease With Multiple Cranial Neuropathy, Brooke Horowitch, William Einhorn, Hadeel Zainah

Journal of Maine Medical Center

Introduction: Lyme disease, caused by the spirochete Borrelia burgdorferi and transmitted by the Ixodes tick, encompasses a variety of symptoms across multiple stages. Early localized Lyme disease may present within 1 month of tick bite with erythema migrans, arthralgias, and fever. Disseminated infection typically occurs 3 to 12 weeks later and can cause neurologic symptoms of dizziness, headache, diplopia, cranial neuropathy, cranial nerve (CN) VII palsy, meningitis, encephalopathy, and cardiac arrhythmia or heart block. Late Lyme disease may arise after months or years and is characteristically associated with monoarticular arthritis. Among patients who have cranial neuropathy in early disseminated Lyme …

Tick-Borne Diseases: New Territory, New Agents, Robert Smith, Sam R. Telford Iii

Journal of Maine Medical Center

Importance: The incidence of tick-borne diseases is on the rise across North America as the ranges of tick vectors, such as the blacklegged or deer tick and the lone star tick, expand. In addition, 8 new agents of human tick-borne disease have been discovered in North America in the past few decades.

Objective: Our objective is to provide a current overview of tick-borne diseases, including recently described pathogens, in North America for public health professionals, researchers, and clinicians. Our focus is on the importance of regional epidemiology and the clinical spectrum of tick-borne diseases to increase their recognition.

Review: …

A Case Of Anaplasmosis Infection With Rash And Coinfection Or Antibody Cross-Reactivity, Lucy Algeo, Christina Lincoln

Journal of Maine Medical Center

Introduction: Tick-borne illnesses are on the rise in Maine and include Lyme disease, anaplasmosis, and babesiosis. Anaplasmosis is an infection caused by Anaplasma phagocytophilum, a bacterium of the Rickettsiales order. A. phagocytophilum is transmitted by Ixodes scapularis, also known as the blacklegged or deer tick. Symptoms of fever, chills, headache, malaise, cough, and confusion usually occur within several days of the tick bite. Rash in patients with anaplasmosis is uncommon and may indicate coinfection with another tick-borne disease. Laboratory values may show thrombocytopenia, leukopenia, and transaminitis. Bacteria may be visible within the granulocytes on peripheral smear. Rocky Mountain …

A Pediatric Coinfection With Babesia Microti And Plasmodium Falciparum, Haris Sohail, Sarah Bly, Sara Robinson

Journal of Maine Medical Center

Introduction: Babesiosis and malaria are diseases caused by intraerythrocytic protozoan parasites. Both parasites are spread by arthropod vectors—Babesia spp by ticks and Plasmodium spp by mosquitoes—and share similar clinical and diagnostic characteristics. The geographic distributions of these 2 pathogens are historically distinct. Coinfections that lead to concurrent babesiosis and malaria are rare.

Clinical Findings: A prepubescent child presented with symptoms of malaria 2 weeks after returning from a trip to Central Africa and was subsequently hospitalized for assessment and treatment.

Clinical Course: The patient had anemia and thrombocytopenia on admission with steady decreases in leukocytes, erythrocytes, hemoglobin, and hematocrit …

Ulceroglandular Tularemia In A Pediatric Patient In Maine After A Trip To Martha’S Vineyard, Calvin Schaffer, Kevin Burke, Amanda Goddard

Journal of Maine Medical Center

Introduction: Vector-borne lymphadenitis in children is uncommon. A detailed exposure and travel history can facilitate diagnosis.

Clinical Findings: The pediatric inpatient service admitted a 6-year-old patient after multiple acute care visits for right posterior auricular tenderness, erythema, and swelling.

Clinical Course: Upon admission, the patient received intravenous ceftriaxone and clindamycin for progressive suppurative lymphadenitis. After a review of the patient’s history, which included the removal of an engorged tick and recent travel to Martha’s Vineyard, Massachusetts, the treatment was transitioned to intravenous gentamicin for ulceroglandular tularemia.

Conclusions: Francisella tularensis can be transmitted via tick and deer-fly bites and should be …

Alpha-Gal Syndrome In New England – A Case Report, Neil Korsen

Journal of Maine Medical Center

Introduction: Alpha-gal syndrome (AGS) is an increasingly common allergy to mammalian meats and other mammalian products that is caused by a tick bite from the Lone Star tick. Climate change is likely contributing to expansion of the tick’s range into parts of southern New England.

Clinical Findings: The patient was 68 years old at the time of his sensitization. He developed gastrointestinal symptoms, including cramps and diarrhea, approximately 4 to 5 hours after eating a hamburger that he cooked on his home grill. After a second episode a few weeks later, he remembered reading about an allergy to beef and …

An Unusual Rash In An Infant: Expanding The Differential Diagnosis For Sepsis In An Infant Younger Than 3 Months, Jennifer Jubulis, Amanda Goddard, Carol Mccarthy

Journal of Maine Medical Center

Introduction: We present a case of Lyme disease in an infant younger than 3 months. Although Maine is a Lyme disease endemic area, infants younger than 1 year rarely present with Lyme disease.

Clinical Findings: The infant was evaluated due to rash and a history of fever and irritability, with a history of tick bite 1 week earlier. Laboratory findings were normal.

Clinical Course: The infant was evaluated for sepsis as recommended for young infants with fever. Because of the presence of erythema migrans rash and negative bacterial cultures, the infant was treated with ceftriaxone parenterally for 7 days and …

Infant With Fever And Splenomegaly—Time Is Ticking, Brianne C. Drury, Molly W. Olmsted, Gabriela M. Deoliveira, Amanda Goddard, Lorraine L. Mcelwain

Journal of Maine Medical Center

Introduction: We report on a case of babesiosis in an infant younger than 6 months who presented with fever and splenomegaly in late fall.

Clinical Findings: This full-term, previously healthy infant was febrile at home and clinically well-appearing, though pale with splenomegaly on examination.

Clinical Course: The patient presented with several days of irritability and pallor, following suspected viral illness with fever, and treated at home. Initial outpatient work-up revealed a normocytic anemia and splenomegaly was confirmed on abdominal ultrasound. They were admitted to the hospital for blood transfusion and comprehensive evaluation. Peripheral smear was normal and Babesia microti was …

Lyme Disease: A Call For A One Health Approach, Kathleen F. Gensheimer

Journal of Maine Medical Center

No abstract provided.