336 research outputs found

    FUTURE INTERESTS-WORTHIER TITLE DOCTRINE

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    Plaintiff created an irrevocable trust of $75,000, reserving the income to himself for life and directing distribution of the corpus upon his death to his heirs according to the California laws of succession in existence at his death. Later he sued to terminate the trust on the theory that since the worthier title doctrine prevented creation of a remainder in his heirs, he was sole beneficiary. The intermediate California appellate court held that the worthier title doctrine was inapplicable because of a California statute changing the word heirs from one of limitation to one of purchase. Therefore, the outstanding remainder in the heirs prevented termination of the trust. On appeal to the California Supreme Court, held, reversed. As a matter of construction, when the settlor created a life estate in himself with a limitation to his heirs he did not intend to create an interest in his heirs. Bixby v. California Trust Co., (Cal. 1949) 202 P. (2d) 1018

    TAXATION-INCOME TAX-REALIZATION OF INCOME BY CORPORATION IN DISTRIBUTION OF NOTES TO SHAREHOLDERS

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    A corporation charged off notes as worthless prior to 1942. Anticipating future collections on the notes, the corporation distributed them as a dividend in kind. The commissioner determined that the amount collected subsequent to distribution was taxable to the corporation. The Tax Court held that no income was realized by the corporation. On appeal, held, reversed. This was not a distribution of capital assets but rather an assignment of anticipated income. Commissioner v. First State Bank of Stratford, (C.C.A. 5th, 1948) 168 F. (2d) 1004, certiorari denied, 335 U.S. 867, 69 S.Ct. 137 (1948)

    DESCENT AND DISTRIBUTION - WIDOW\u27S STATUTORY SHARE - WIDOW ALLOWED TO ELECT AGAINST HUSBAND\u27S INTER VIVOS TRUST OF PROMISE UNDER SEAL

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    Eleven years before his death, H executed his bond under seal for $20,000 payable one year after his death. He delivered the bond to a trustee to hold upon an irrevocable trust to collect and pay the proceeds to named beneficiaries. Upon H\u27s death with a personal estate approximately equal to the amount of the bond, his widow elected to claim her statutory share in the estate, alleging that the bond was invalid. The trustee filed a bill alleging that the trust was sufficient to bar the widow, and the widow demurred. The demurrer was overruled by the trial court and the bond was held a valid claim. On appeal, held, reversed. The bond should be set aside as a fraud on the rights of the widow. Norris v. Barbour, (Va. 1949) 51 S.E. (2d) 334

    Search for new phenomena in final states with an energetic jet and large missing transverse momentum in pp collisions at √ s = 8 TeV with the ATLAS detector

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    Results of a search for new phenomena in final states with an energetic jet and large missing transverse momentum are reported. The search uses 20.3 fb−1 of √ s = 8 TeV data collected in 2012 with the ATLAS detector at the LHC. Events are required to have at least one jet with pT > 120 GeV and no leptons. Nine signal regions are considered with increasing missing transverse momentum requirements between Emiss T > 150 GeV and Emiss T > 700 GeV. Good agreement is observed between the number of events in data and Standard Model expectations. The results are translated into exclusion limits on models with either large extra spatial dimensions, pair production of weakly interacting dark matter candidates, or production of very light gravitinos in a gauge-mediated supersymmetric model. In addition, limits on the production of an invisibly decaying Higgs-like boson leading to similar topologies in the final state are presente

    A large ground-based observing campaign of the disintegrating planet K2-22b

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    We present 45 ground-based photometric observations of the K2-22 system collected between 2016 December and 2017 May, which we use to investigate the evolution of the transit of the disintegrating planet K2-22b. Last observed in early 2015, in these new observations we recover the transit at multiple epochs and measure a typical depth of <1.5%. We find that the distribution of our measured transit depths is comparable to the range of depths measured in observations from 2014 and 2015. These new observations also support ongoing variability in the K2-22b transit shape and time, although the overall shallowness of the transit makes a detailed analysis of these transit parameters difficult. We find no strong evidence of wavelength-dependent transit depths for epochs where we have simultaneous coverage at multiple wavelengths, although our stacked Las Cumbres Observatory data collected over days-to-months timescales are suggestive of a deeper transit at blue wavelengths. We encourage continued high-precision photometric and spectroscopic monitoring of this system in order to further constrain the evolution timescale and to aid comparative studies with the other few known disintegrating planets

    Cosmogenic production of {37}^Ar in the context of the LUX-ZEPLIN experiment

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    We estimate the amount of {37}^Ar produced in natural xenon via cosmic-ray-induced spallation, an inevitable consequence of the transportation and storage of xenon on the Earth’s surface. We then calculate the resulting {37}^Ar concentration in a 10-tonne payload (similar to that of the LUX-ZEPLIN experiment) assuming a representative schedule of xenon purification, storage, and delivery to the underground facility. Using the spallation model by Silberberg and Tsao, the sea-level production rate of {37}^Ar in natural xenon is estimated to be 0.024 atoms/kg/day. Assuming the xenon is successively purified to remove radioactive contaminants in 1-tonne batches at a rate of 1 tonne/month, the average {37}^Ar activity after 10 tons are purified and transported underground is 0.058 - 0.090 μ Bq/kg, depending on the degree of argon removal during above-ground purification. Such cosmogenic {37}^Ar will appear as a noticeable background in the early science data, while decaying with a 35-day half-life. This newly noticed production mechanism of {37}^Ar should be considered when planning for future liquid-xenon-based experiments

    First Dark Matter Search Results from the LUX-ZEPLIN (LZ) Experiment

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    The LUX-ZEPLIN experiment is a dark matter detector centered on a dual-phase xenon time projection chamber operating at the Sanford Underground Research Facility in Lead, South Dakota, USA. This Letter reports results from LUX-ZEPLIN's first search for weakly interacting massive particles (WIMPs) with an exposure of 60 live days using a fiducial mass of 5.5 t. A profile-likelihood ratio analysis shows the data to be consistent with a background-only hypothesis, setting new limits on spin-independent WIMP-nucleon, spin-dependent WIMP-neutron, and spin-dependent WIMP-proton cross sections for WIMP masses above 9 GeV/c2. The most stringent limit is set for spin-independent scattering at 36 GeV/c2, rejecting cross sections above 9.2×10-48 cm at the 90% confidence level

    Guidelines for the use and interpretation of assays for monitoring autophagy (4th edition)1.

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    In 2008, we published the first set of guidelines for standardizing research in autophagy. Since then, this topic has received increasing attention, and many scientists have entered the field. Our knowledge base and relevant new technologies have also been expanding. Thus, it is important to formulate on a regular basis updated guidelines for monitoring autophagy in different organisms. Despite numerous reviews, there continues to be confusion regarding acceptable methods to evaluate autophagy, especially in multicellular eukaryotes. Here, we present a set of guidelines for investigators to select and interpret methods to examine autophagy and related processes, and for reviewers to provide realistic and reasonable critiques of reports that are focused on these processes. These guidelines are not meant to be a dogmatic set of rules, because the appropriateness of any assay largely depends on the question being asked and the system being used. Moreover, no individual assay is perfect for every situation, calling for the use of multiple techniques to properly monitor autophagy in each experimental setting. Finally, several core components of the autophagy machinery have been implicated in distinct autophagic processes (canonical and noncanonical autophagy), implying that genetic approaches to block autophagy should rely on targeting two or more autophagy-related genes that ideally participate in distinct steps of the pathway. Along similar lines, because multiple proteins involved in autophagy also regulate other cellular pathways including apoptosis, not all of them can be used as a specific marker for bona fide autophagic responses. Here, we critically discuss current methods of assessing autophagy and the information they can, or cannot, provide. Our ultimate goal is to encourage intellectual and technical innovation in the field

    Sixteen diverse laboratory mouse reference genomes define strain-specific haplotypes and novel functional loci.

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    We report full-length draft de novo genome assemblies for 16 widely used inbred mouse strains and find extensive strain-specific haplotype variation. We identify and characterize 2,567 regions on the current mouse reference genome exhibiting the greatest sequence diversity. These regions are enriched for genes involved in pathogen defence and immunity and exhibit enrichment of transposable elements and signatures of recent retrotransposition events. Combinations of alleles and genes unique to an individual strain are commonly observed at these loci, reflecting distinct strain phenotypes. We used these genomes to improve the mouse reference genome, resulting in the completion of 10 new gene structures. Also, 62 new coding loci were added to the reference genome annotation. These genomes identified a large, previously unannotated, gene (Efcab3-like) encoding 5,874 amino acids. Mutant Efcab3-like mice display anomalies in multiple brain regions, suggesting a possible role for this gene in the regulation of brain development

    Combined measurement of differential and total cross sections in the H → γγ and the H → ZZ* → 4ℓ decay channels at s=13 TeV with the ATLAS detector

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    A combined measurement of differential and inclusive total cross sections of Higgs boson production is performed using 36.1 fb−1 of 13 TeV proton–proton collision data produced by the LHC and recorded by the ATLAS detector in 2015 and 2016. Cross sections are obtained from measured H→γγ and H→ZZ*(→4ℓ event yields, which are combined taking into account detector efficiencies, resolution, acceptances and branching fractions. The total Higgs boson production cross section is measured to be 57.0−5.9 +6.0 (stat.) −3.3 +4.0 (syst.) pb, in agreement with the Standard Model prediction. Differential cross-section measurements are presented for the Higgs boson transverse momentum distribution, Higgs boson rapidity, number of jets produced together with the Higgs boson, and the transverse momentum of the leading jet. The results from the two decay channels are found to be compatible, and their combination agrees with the Standard Model predictions
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