Review: One Site-One Space-One Work: 30 Years of Art Projects in the Stommeln Synagogue

Book review of One Site-One Space-One Work: 30 Years of Art Projects in the Stommeln Synagogue edited by Synagoge Stommeln—Stadt Pulheim. Hirmer Publishers, March 2023. 333 p. ill. ISBN978-3-7774-3787-3 (h/c), $35.00. Reviewed July 2023, Morgan Yanni, Reference and Collection Development Graduate Assistant, Pratt Institute, [email protected]

Conservative bounds for the pfd of a 1-out-of-2 software-based system based on an assessor’s subjective probability of "not worse than independence"

We consider the problem of assessing the reliability of a 1-out-of-2 software-based system, in which failures of the two channels cannot be assumed to be independent with certainty. An informal approach to this problem assesses the channel pfds (probabilities of failure on demand) conservatively and then multiplies these together in the hope that the conservatism will be sufficient to overcome any possible dependence between the channel failures. Our intention here is to place this kind of reasoning on a formal footing. We introduce a notion of “not worse than independence” and assume that an assessor has a prior belief about this, expressed as a probability. We obtain a conservative prior system pfd, and show how a conservative posterior system pfd can be obtained following the observation of a number of demands without system failure. We present some illustrative numerical examples, discuss some of the difficulties involved in this way of reasoning, and suggest some avenues of future research

The Sword, December 1991

Volume 27, Issue 5, published December 19, 1991. This issue of The Sword is from the 1991-1992 academic year

Kassouf-The Sixth Circuit\u27s Misguided Attempt to Rein in the IRS

The omnibus clause of 26 U.S.C. § 7212(a) is a catch-all provision that broadly punishes people who corruptly endeavor to obstruct administration of the Internal Revenue Code. The Sixth Circuit, in United States v. Kassouf, improperly limited conviction under the omnibus clause to cases where the defendant had knowledge of a pending IRS investigation (a nexus test). The Sixth Circuit is the only circuit today applying this rule, with most others expressly or impliedly rejecting it. Even though the Sixth Circuit is an outlier in applying a nexus test, there has been pervasive discussion of the issue recently. There has been a significant increase in circuit court decisions with some judges and commentators staunchly opposing the majority view. Those in opposition to the majority argue that a nexus test is necessary to limit the IRS from abusing a statute that could expand to criminalizing any wrong act in a tax setting as a felony. Recent claims of the IRS abusing its power lend particular weight to this fear of statutory overreach. In fact, after the original draft of this article was written, the Supreme Court granted certiorari in Marinello v. United States and heard oral argument on this very issue in December 2017. This Comment argues that § 7212(a) is unambiguous and contains no statutory requirement of a nexus test. It recommends how the Supreme Court should resolve the issue, by limiting omnibus clause charges to affirmative acts just as other Title 26 felonies are limited. It further argues why Congress should act expediently to modify § 7212(a). Limiting the omnibus clause beyond its plain meaning is necessary for fair notice and to prevent felony charges for action meant to be punished as a misdemeanor. Congressional action is sorely needed in this area of the law where the stakes are high

The Sword, September 1990

Volume 26, Issue 2, published September 28, 1990. This issue of The Sword is from the 1990-1991 academic year