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2007

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Full-Text Articles in Law

Cases, Regulations, And Statutes, Robert P. Achenbach Jr Dec 2007

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Work Opportunity Tax Credit Extended To Employees Residing In "Rural Renewal Counties", Neil E. Harl Dec 2007

Work Opportunity Tax Credit Extended To Employees Residing In "Rural Renewal Counties", Neil E. Harl

Agricultural Law Digest

The Small Business and Work Opportunity Tax Act of 20071, in addition to other changes in the Work Opportunity Tax Credit,2 the 2007 tax act extended the credit to newly-hired employees residing in a “rural renewal county.”3 The credit amount is up to a maximum of 40 percent of the first $6,000 of “qualified first-year wages” paid to an eligible employee who is a “designated community resident” and who works for at least 400 hours during the first year of employment.4 Thus, the credit could be as much as $2400 for each eligible employee.5


Index To Volume 18, Nos. 1-24, Agricultural Law Digest Dec 2007

Index To Volume 18, Nos. 1-24, Agricultural Law Digest

Agricultural Law Digest

No abstract provided.


The Allowable Discount For Potential Income Tax Liability On Corporate Stock At Death, Neil E. Harl Nov 2007

The Allowable Discount For Potential Income Tax Liability On Corporate Stock At Death, Neil E. Harl

Agricultural Law Digest

Whatever doubt existed as to the amount of discount allowed on corporate stock at death for built-in capital gains tax liability was largely wiped out with a November, 2007, decision by the Eleventh Circuit Court of Appeals in Estate of Jelke III v. Commissioner.1 That case followed earlier Fifth Court of Appeals decisions in 2001 and 2002 which pioneered the idea that the date of death value of corporate stock was properly discounted, dollar-for-dollar, by the amount of built-in capital gain tax liability.2


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Nov 2007

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Nov 2007

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Final Regulations On Practice Before Irs Added To Circular 230, Neil E. Harl Nov 2007

Final Regulations On Practice Before Irs Added To Circular 230, Neil E. Harl

Agricultural Law Digest

Final regulations revising the rules governing practice before the Internal Revenue Service in Circular 230 were issued on September 26, 2007.1 The final regulations reflect amendments made by the American Jobs Creation Act of 2004.2 The legislation signed on May 25, 2007, the Small Business and Work Opportunity Tax Act of 2007,3 which amended several provisions of the Internal Revenue Code to extend the application of the income tax return preparer penalties to all tax return preparers, alter the standards of conduct that must be met to avoid imposition of penalties for preparing a return that reflects ...


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Nov 2007

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Can Section 179 Elections Be Made On Amended Returns After 2007?, Neil E. Harl Nov 2007

Can Section 179 Elections Be Made On Amended Returns After 2007?, Neil E. Harl

Agricultural Law Digest

The permanent rule for elections to claim expense method depreciation1 for many years has been that elections had to be made on the original income tax return (whether or not timely) or on an amended return but only if filed within the time for filing a return (including extensions) for the taxable year.2 For taxable years beginning after 2002 and before 2008, a taxpayer is permitted to make an expense method depreciation election on an amended federal income tax return without the consent of the Commissioner.3 The amended return must be filed within the time prescribed for filing ...


2007 Scholars And Artists Bibliography, Michael Schwartz Library, Cleveland State University, Friends Of The Michael Schwartz Library, Joanne E. Goodell Ph.D. Nov 2007

2007 Scholars And Artists Bibliography, Michael Schwartz Library, Cleveland State University, Friends Of The Michael Schwartz Library, Joanne E. Goodell Ph.D.

Scholars and Artists Bibliographies

This bibliography was created for the annual Friends of the Michael Schwartz Library Scholars and Artists Reception, recognizing scholarly and creative achievements of Cleveland State University faculty, staff and emeriti. Dr. Joanne Goodell was the guest speaker.


The Origins Of Shared Intuitions Of Justice, Paul H. Robinson, Robert O. Kurzban, Owen D. Jones Nov 2007

The Origins Of Shared Intuitions Of Justice, Paul H. Robinson, Robert O. Kurzban, Owen D. Jones

Faculty Scholarship at Penn Law

Contrary to the common wisdom among criminal law scholars, the empirical evidence reveals that people's intuitions of justice are often specific, nuanced, and widely shared. Indeed, with regard to the core harms and evils to which criminal law addresses itself – physical aggression, takings without consent, and deception in transactions – the shared intuitions are stunningly consistent, across cultures as well as demographics. It is puzzling that judgments of moral blameworthiness, which seem so complex and subjective, reflect such a remarkable consensus. What could explain this striking result? The authors theorize that one explanation may be an evolved predisposition toward these ...


Proposed Regulations On Repairs, Neil E. Harl Oct 2007

Proposed Regulations On Repairs, Neil E. Harl

Agricultural Law Digest

The stunning defeat of the Internal Revenue Service in Ingram Industries, Inc & Subs. v Commissioner1 and the high profile loss in FedEx Corp. v. United States,2 provoked the Internal Service to mount a major regulatory overhaul in an effort to reshape the legal terrain over which both battles were fought.3 The controversy appears to be of only modest concern to farmers and ranchers other than for handling overhauls of engines and transmissions on tractors, combines and trucks but the 160 pages of regulations issued on August 21, 2006,4 if adopted, would represent a significant shift in ...


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Oct 2007

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Santa Clara Magazine, Volume 49 Number 2, Fall 2007, Santa Clara University Oct 2007

Santa Clara Magazine, Volume 49 Number 2, Fall 2007, Santa Clara University

Santa Clara Magazine

14 - A DAY IN THE LIFE OF THE PRESIDENT By Ron Hansen. Set your alarm clock early-then get up and follow Paul Locatelli, S.J., through a day of leading the University and serving as pastor, professor, mayor, and CEO.

22 - BUILT BY IMMIGRANTS By Gerald McKevitt, S.J. How Italian Jesuits helped shape the American West, from religious devotions to curriculum to pasta.

28 - YOU ARE HERE By Sarah Stanek. SCU students and faculty collaborate on a groundbreaking project documenting early life at Mission Santa Clara-and the result is a book that's the first of its kind for ...


Judging Genes: Implications Of The Second Generation Of Genetic Tests In The Courtroom, Diane E. Hoffmann, Karen H. Rothenberg Oct 2007

Judging Genes: Implications Of The Second Generation Of Genetic Tests In The Courtroom, Diane E. Hoffmann, Karen H. Rothenberg

Faculty Scholarship

The use of DNA tests for identification has revolutionized court proceedings in criminal and paternity cases. Now, requests by litigants to admit or compel a second generation of genetic tests – tests to confirm or predict genetic diseases and conditions – threaten to affect judicial decision-making in many more contexts. Unlike DNA tests for identification, these second generation tests may provide highly personal health and behavioral information about individuals and their relatives and will pose new challenges for trial court judges. This article reports on an original empirical study of how judges analyze these requests and uses the study results to inform ...


Income Tax Consequences On Foreclosure Of A Residence, Neil E. Harl Sep 2007

Income Tax Consequences On Foreclosure Of A Residence, Neil E. Harl

Agricultural Law Digest

The high-profile spate of home mortgage foreclosures, attributable in part, at least, tosubprime mortgage lending, raises once again the question of the income tax consequences of such an event for the home owner.1 The income tax treatment departs from the usual rules for taxation of debt because of the exclusion for sale or exchange of the principal residence2 and because losses are not deductible except for losses on business or investment property.3


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Sep 2007

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Irs Reasserts Its Positions On Material Participation By Trusts, Neil E. Harl Sep 2007

Irs Reasserts Its Positions On Material Participation By Trusts, Neil E. Harl

Agricultural Law Digest

On August 17, 2007, stung by the court decision in The Mattie Carter Trust v. United States,1 the Internal Revenue Service in a technical advice memorandum2 reasserted the position rejected by the 2003 decision by the United States District Court in the Northern District of Texas.3 The dispute is highly important to trusts (and estates) involved in carrying on a trade or business where losses run the risk of a challenge as to deductibility as passive activity losses.4


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Sep 2007

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Scrutinize Carefully Trusts That Were Irrevocable On September 25, 1985, Neil E. Harl Aug 2007

Scrutinize Carefully Trusts That Were Irrevocable On September 25, 1985, Neil E. Harl

Agricultural Law Digest

The Generation Skipping Transfer Tax1 does not apply to generation-skipping transfers under a trust that was irrevocable on September 25, 1985.2 That rule is clear and any trust existing on September 25, 1985 is considered to be an irrevocable trust unless otherwise provided.3 However, there are several exceptions that can snare irrevocable trusts in existence on September 25, 1985 and subject transfers to GSTT. A few of the major problem areas are discussed below.


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Aug 2007

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


How Are Bankruptcy Estate Deductions Claimed?, Neil E. Harl Aug 2007

How Are Bankruptcy Estate Deductions Claimed?, Neil E. Harl

Agricultural Law Digest

For nearly a decade, there’s been uncertainty as to how bankruptcy deductions, particularly administrative expense deductions, could be claimed.1 The original position of the Internal Revenue Service that paid administrative expense deductions could not be deducted “above the line” and could only be deducted as miscellaneous itemized deductions to the extent the payments exceed two percent of the adjusted gross income of the bankruptcy estate has now given way to the precisely opposite position.2


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Aug 2007

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Irs Finally Requires Information Reporting For Commodity Certificate Gains, Neil E. Harl Aug 2007

Irs Finally Requires Information Reporting For Commodity Certificate Gains, Neil E. Harl

Agricultural Law Digest

The long-running controversy over whether commodity certificate gains should be the subject of information reporting1 was resolved on July 24, 2007, with issuance of Notice 2007-63.2 That move by the Internal Revenue Service placed all four methods of paying marketing loan benefits (loan deficiency payments, Commodity Credit Corporation (CCC) loans repaid with cash, CCC loans repaid with generic commodity certificates and forfeiture of commodities to CCC under non-recourse loans) under the federal commodity subsidy program3 on the same footing insofar as information reporting is concerned.4


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Aug 2007

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Jul 2007

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Can Section 105 Plan Costs Be Deducted On Schedule F?, Neil E. Harl Jul 2007

Can Section 105 Plan Costs Be Deducted On Schedule F?, Neil E. Harl

Agricultural Law Digest

In a decision handed down on June 7, 2007, the Tax Court held that a married couple operating a farming business was not entitled to a deduction for the costs of “employee benefit programs” on Schedule F.1 The plan in question, which was sold to the taxpayers by a commercial firm, involved a medical reimbursement plan authorized by I.R.C. § 105(b) of the Internal Revenue Code.


Santa Clara Magazine, Volume 49 Number 1, Summer 2007, Santa Clara University Jul 2007

Santa Clara Magazine, Volume 49 Number 1, Summer 2007, Santa Clara University

Santa Clara Magazine

8 - A CENTURY OF BRONCO BASKETBALL, By Jed Mettee and Steven Boyd Saum. Celebrating the first hundred seasons.

12 - A FAMILY SHOW By Steven Boyd Saum. Meet new men's basketball coach Kerry Keating.

14 - A SPACE THAT TALKS TO NATURE By Miriam Schulman. A team of SCU students aim to win the Department of Energy's Solar Decathlon. And save the planet.

19 - EPITAPH FOR THE JOURNEY A poem by Paul Mariani.

22 - THE BUZZ ABOUT SUSTAINABILITY By John Farnsworth. When we talk about "sustainability," what are we really talking about?

26 - THE GREEN TAX SHIFT By Fred Foldvary ...


Monitoring Stress During Training, Olivita Couso Jul 2007

Monitoring Stress During Training, Olivita Couso

Seton Hall University Dissertations and Theses (ETDs)

The highly stressful job of law enforcement personnel, rescue workers and soldiers requires them to constantly put to the test their previous training. In order too respond effectively under pressure, the training of these personnel must be preformed under conditions that elicit pressure. The research proposed in this thesis evaluates established training regimens for the degree of stressfulness instilled in trainees from physiological (hypothalamic-pituitary adrenal axis, autonomic nervous system) and psychological perspectives (anxiety). Subjects participating in SWAT and military training were recruited, as well as subjects having no prior SWAT or military training. Individual physiological stress responses measured included heart ...


One Nation, Under … The Watchmaker?: Intelligent Design And The Establishment Clause, Nicholas A. Shuneman Jul 2007

One Nation, Under … The Watchmaker?: Intelligent Design And The Establishment Clause, Nicholas A. Shuneman

Brigham Young University Journal of Public Law

No abstract provided.