TAXATION - REAL PROPERTY ASSESSMENT

Based upon the cost-depreciation method applicable to adjacent property, the assessment of the Detroit-Windsor tunnel and terminal resulted in taxes equal to forty-one per cent of the gross revenue for the depression years of 1931-1934; The federal district court enjoined the collection of such amount, and assessed the property by the capitalized income method (seven per cent) plus $3,500 for the value of possible future increased earnings. Upon appeal it was held that the injunction on the original levy be affirmed since the cost-depreciation method was erroneous and offensive to the Fourteenth Amendment in not taking account of depressions or the fact that property might be used for other purposes; that the business was in fact a public utility and the capitalized income method of assessment gives a fair value; that the court erred in actually assessing the property and enjoining the collection of any greater amounts; and that the taxing authorities be free to assess the property again for the years involved. City of Detroit v. Detroit & Canada Tunnel Co., (C. C. A. 6th, 1937) 92 F. (2d) 833

Differential contribution of prosodic cues in the native and non-native segmentation of French speech

This is the published version, also available here: http://dx.doi.org/10.1515/lp-2012-0018.This study investigates the use of prosodic information in the segmentation of French speech by mid-level and high-level English second/foreign language (L2) learners of French and native French listeners. The results of two word-monitoring tasks, one with natural stimuli and one with resynthesized stimuli, show that as L2 learners become more proficient in French, they go from parsing accented syllables as word-initial to parsing them as word-final, but unlike native listeners, they use duration increase but not fundamental frequencyx (F0) rise as a cue to word-final boundaries. These results are attributed to: (1) the L2 learners' native language, in which F0 rise is a reliable cue to word-initial boundaries but not word-final boundaries; (2) the co-occurrence of F0 and duration cues in word-final syllables in French, rendering L2 learners' use of F0 rise unnecessary for locating word-final boundaries; and (3) the optional marking of word-initial boundaries by F0 cues in French, thus making it difficult for non-native listeners to tease the two types of F0 rise apart. We argue that these factors prevent English listeners from attending to F0 rise as a cue to word-final boundaries in French, irrespective of their proficiency in French

General amino acid control in fission yeast is regulated by a nonconserved transcription factor, with functions analogous to Gcn4/Atf4

Eukaryotes respond to amino acid starvation by enhancing the translation of mRNAs encoding b-ZIP family transcription factors (GCN4 in Saccharomyces cerevisiae and ATF4 in mammals), which launch transcriptional programs to counter this stress. This pathway involves phosphorylation of the eIF2 translation factor by Gcn2-protein kinases and is regulated by upstream ORFs (uORFs) in the GCN4/ATF4 5′ leaders. Here, we present evidence that the transcription factors that mediate this response are not evolutionarily conserved. Although cells of the fission yeast Schizosaccharomyces pombe respond transcriptionally to amino acid starvation, they lack clear Gcn4 and Atf4 orthologs. We used ribosome profiling to identify mediators of this response in S. pombe, looking for transcription factors that behave like GCN4. We discovered a transcription factor (Fil1) translationally induced by amino acid starvation in a 5′ leader and Gcn2-dependent manner. Like Gcn4, Fil1 is required for the transcriptional response to amino acid starvation, and Gcn4 and Fil1 regulate similar genes. Despite their similarities in regulation, function, and targets, Fil1 and Gcn4 belong to different transcription factor families (GATA and b-ZIP, respectively). Thus, the same functions are performed by nonorthologous proteins under similar regulation. These results highlight the plasticity of transcriptional networks, which maintain conserved principles with nonconserved regulators

T Cell Antigen Receptor Vaccines for Active Therapy of T Cell Malignancies

T cell lymphoproliferative disorders continue to be serious management problems, and so alternative therapeutic modalities are continuously being explored. One such strategy involves immunotherapy using the T cell receptor (TCR) as a target. Specifically we are attempting to develop a T cell receptor idiotype (TCR-Id) vaccine because the TCR-Id can serve as a tumor-specific antigen. In this article we will briefly review the rationale for TCR-Id vaccines, the preclinical models as developed in our laboratory, and a discussion of our current plans for a vaccine trial in mycosis fungoides.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/72794/1/j.1749-6632.2001.tb03714.x.pd