Income Tax: Incorporated Professional Group Treated as a Corporation for Federal Tax Purposes (Empey v. United States, 272F.Supp. 851)

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Estate Tax Marital Deduction: Eligibility of a Bequest in Trust Providing for Monthly Payments to Widow (Northeastern Pennsylvania National Bank & Trust Company v. United States, 87 S.Ct. 1573, 1967)

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Cross-Section Fluctuations in Chaotic Scattering

For the theoretical prediction of cross-section fluctuations in chaotic scattering, the cross-section autocorrelation function is needed. That function is not known analytically. Using experimental data and numerical simulations, we show that an analytical approximation to the cross-section autocorrelation function can be obtained with the help of expressions first derived by Davis and Boose. Given the values of the average S-matrix elements and the mean level density of the scattering system, one can then reliably predict cross-section fluctuations

Scattering Experiments with Microwave Billiards at an Exceptional Point under Broken Time Reversal Invariance

Scattering experiments with microwave cavities were performed and the effects of broken time-reversal invariance (TRI), induced by means of a magnetized ferrite placed inside the cavity, on an isolated doublet of nearly degenerate resonances were investigated. All elements of the effective Hamiltonian of this two-level system were extracted. As a function of two experimental parameters, the doublet and also the associated eigenvectors could be tuned to coalesce at a so-called exceptional point (EP). The behavior of the eigenvalues and eigenvectors when encircling the EP in parameter space was studied, including the geometric amplitude that builds up in the case of broken TRI. A one-dimensional subspace of parameters was found where the differences of the eigenvalues are either real or purely imaginary. There, the Hamiltonians were found PT-invariant under the combined operation of parity (P) and time reversal (T) in a generalized sense. The EP is the point of transition between both regions. There a spontaneous breaking of PT occurs

Exceptional Points in a Microwave Billiard with Time-Reversal Invariance Violation

We report on the experimental study of an exceptional point (EP) in a dissipative microwave billiard with induced time-reversal invariance (T) violation. The associated two-state Hamiltonian is non-Hermitian and non-symmetric. It is determined experimentally on a narrow grid in a parameter plane around the EP. At the EP the size of T violation is given by the relative phase of the eigenvector components. The eigenvectors are adiabatically transported around the EP, whereupon they gather geometric phases and in addition geometric amplitudes different from unity

Chaotic Scattering in the Regime of Weakly Overlapping Resonances

We measure the transmission and reflection amplitudes of microwaves in a resonator coupled to two antennas at room temperature in the regime of weakly overlapping resonances and in a frequency range of 3 to 16 GHz. Below 10.1 GHz the resonator simulates a chaotic quantum system. The distribution of the elements of the scattering matrix S is not Gaussian. The Fourier coefficients of S are used for a best fit of the autocorrelation function if S to a theoretical expression based on random--matrix theory. We find very good agreement below but not above 10.1 GHz