The Marriage Penalty: Restructuring Federal Law To Remedy Tax Burdens On Married Couples

In 1975 Professor Boris Bittker wrote a comprehensive article entitled Federal Income Taxation and the Family

An analytical study of nitrogen oxides and carbon monoxide emissions in hydrocarbon combustion with added nitrogen, preliminary results

The effect of combustor operating conditions on the conversion of fuel-bound nitrogen (FBN) to nitrogen oxides NO sub x was analytically determined. The effect of FBN and of operating conditions on carbon monoxide (CO) formation was also studied. For these computations, the combustor was assumed to be a two stage, adiabatic, perfectly-stirred reactor. Propane-air was used as the combustible mixture and fuel-bound nitrogen was simulated by adding nitrogen atoms to the mixture. The oxidation of propane and formation of NO sub x and CO were modeled by a fifty-seven reaction chemical mechanism. The results for NO sub x and CO formation are given as functions of primary and secondary stage equivalence ratios and residence times

Am I the Only Person Paying Taxes? The Largest Tax Loophole for the Rich - Exchange Funds

President Obama is faced with a national debt at over $11 trillion and needs to fund projects such as National Health Care with an ever-shrinking tax base. As the economy has slowed, so have tax revenues. It would then make sense for the government to reexamine tax carve-outs that only benefit the wealthy. In fact, President Obama is on record saying he wants to eliminate tax loopholes. After almost fifty years, the time is ripe to eliminate one of the few congressionally authorized tax loopholes—the$30 billion Exchange Funds. This Article addresses the social equity arguments and the tax and economic theories to solve the perceived problem. The Article thoroughly covers, through unique access to materials not available in traditional legal sources, including fund private placement memorandum, the basics of fund details, fund formations, and the tax rules, and suggests solutions to solve the social inequity. This Article not only proposes how to create legislation to tax the current arrangements but offers a solution utilizing the Code and Regulations to tax these vehicles

Boris I. Bittker

I first met Boris Bittker on January 21, 1977, in Miami. There are only a handful of people whom you remember first meeting. For me, Boris was one. For the past twenty or so years, I have been lucky enough to count him as a friend. He was always Boris to me, never Borie. I was a new friend – too much his junior to be so informal. Our phone would ring. Mike, it\u27s Borie, he would say. Hello Boris! I would respond. The conference where Boris and I met was a gathering of about thirty tax law professors and public finance economists to discuss a paper by the conservative tax economist Norman Ture (whom I later learned Boris had known for more than thirty years from their Army days together). There were four formal commentators. Boris and I were the lawyers; Richard Musgrave and Martin Feldstein were the economists. I was young then and flattered to be included at the table alongside Boris Bittker, whom I knew only through his writing and his colossal reputation. Ture\u27s paper attacked progressive taxation, all taxes on capital or capital income, and in particular, the double tax on corporate income – all issues that are still hotly debated today

Theoretical kinetic computations in complex reacting systems

Nasa Lewis' studies of complex reacting systems at high temperature are discussed. The changes which occur are the result of many different chemical reactions occurring at the same time. Both an experimental and a theoretical approach are needed to fully understand what happens in these systems. The latter approach is discussed. The differential equations which describe the chemical and thermodynamic changes are given. Their solution by numerical techniques using a detailed chemical mechanism is described. Several different comparisons of computed results with experimental measurements are also given. These include the computation of (1) species concentration profiles in batch and flow reactions, (2) rocket performance in nozzle expansions, and (3) pressure versus time profiles in hydrocarbon ignition processes. The examples illustrate the use of detailed kinetic computations to elucidate a chemical mechanism and to compute practical quantities such as rocket performance, ignition delay times, and ignition lengths in flow processes

Effect of deoxygenation and prestressing on hydrocarbon fuel thermal stability

A jet fuel thermal oxidation tester was used to study the effect of deoxygenation and deoxygenated prestressing on deposit formation when hydrocarbon fuels are thermally stressed. Four pure hydrocarbons (n-decane, cyclohexane, benzene and 1-hexene) and two mixtures (10 percent tetralin in n-dodecane and commercial Jet A) were used at temperatures of 250 C to 400 C. Deoxygenation decreased deposit formation for cycloheaxane but increased it for benzene. Deoxygenation decreased deposit formation for the two fuel mixtures at 250 C but had no effect at 350 C. Deoxygenated prestressing either increased or decreased deposit formation depending on the fuel used and the temperature

April 6, 1973

•Bittker on Taxes & Rhetoric •On Black Reparations •Lurifer\u27s Legal Lexicon •Notes on Congress •Notices •LSD-ABA •Summer Law Intern Program •ELS •JLR •Senate Budget Hearings Agend