A History of Tax Regulation Prior to the Administrative Procedure Act

The relationship of the Administrative Procedure Act (APA) to tax administration has been the subject of increasing scrutiny from scholars and courts. Some of this scrutiny has critiqued the long-held view of the Department of Treasury that tax regulations issued under the general grant of authority in I.R.C. § 7805(a) are interpretative regulations within the meaning of the APA. This Article reviews the almost 150–year history of tax administration before the enactment of the APA to show the origins and basis for this long-held view. The Article also argues that the application of the general terms of the APA to tax administration must be informed by this pre–APA history of tax regulation

Coercing Pregnancy

Intimate partners coerce thousands of women in the United States into pregnancy each year through manipulation, threats of violence, or acts that deliberately interfere with the use of, or access to, contraception or abortion. Although many of these pregnancies occur within the context of otherwise abusive relationships, for others, pregnancy serves as a trigger for intimate partner violence. Beyond violence preceding or resulting from pregnancy, women who experience coerced pregnancies often suffer other physical, financial and emotional harms. Despite its correlation to domestic violence, reproductive coercion fits imperfectly, if at all, within our existing laws designed to combat domestic violence or rape. Although the harms of forced sex and, though to a slightly lesser extent, the harms of domestic violence, are well understood and accepted in our culture and our laws, the harm of experiencing a pregnancy through coercive acts remains largely invisible in both spheres, despite the prevalence of coerced pregnancies. This article begins by filling in the missing narrative of reproductive coercion by exploring the social and legal contours of how women are coerced into pregnancy, the harms that can result, and the deep correlation between such acts and domestic violence. It then explores how our cultural and legal conflation of pregnancy with sex, motherhood and even abortion, limits our ability to isolate and understand the experience of pregnancy coercion. This article concludes by considering how arming feminists and other advocates with an increased understanding of the interrelatedness between pregnancy, coercion, and intimate partner abuse can help to broaden domestic violence laws and policies, and reconceptualize pregnancy prevention as violence prevention

Overview of NASA/Marshall Space Flight Center's program on knowledge of atmospheric processes

The Marshall Space Flight Center (MSFC) is charged with the responsibility to enhance aviation safety through improving understanding of various atmospheric phenomena. A brief discussion is presented concerning the tasks and work being accomplished by MSFC. The tasks are defined as follows: (1) to determine and define the turbulence and steady wind environments induced by buildings, towers, hills, trees, etc., (2) to identify, develop, and apply natural environment technology for the reconstruction and/or simulation of the natural environment for aircraft accident investigation and hazard identification, (3) to develop basic information about free atmosphere perturbations, (4) to develop and apply fog modification mathematical models to assess candidate fog modification schemes and to develop appropriate instrumentation to aquire basic data about fog. To accomplish these tasks MSFC has developed a program involving field data acquisition, wind tunnel studies, theoretical studies, data analysis, and flight simulation studies

Pursuing Accountability for Perpetrators of Intimate Partner Violence: The Peril (and Utility?) of Shame

This Article explores the use of shame as an accountability intervention for perpetrators of intimate partner abuse, urging caution against its legitimization. Shaming interventions—those designed to publicly humiliate, denigrate, or embarrass perpetrators or other criminal wrongdoers—are justified by some as legitimate legal and extralegal interventions. Judges have sentenced perpetrators of Intimate Partner Violence (“IPV”) to hold signs reading, “This is the face of domestic abuse,” among other publicly humiliating sentences. Culturally, society increasingly uses the Internet and social media to expose perpetrators to public shame for their wrongdoing. On their face, shaming interventions appear rational: perpetrators often belittle, humiliate, and disgrace their partners within a larger pattern of physical abuse, and survivors often report feeling an abiding sense of shame as a result. Further, perpetrators are assigned en masse a dominant narrative about their motivations and traits as controlling, violent, and beyond reform. Consequently, they are cast into a category of individuals for whom traditional forms of rehabilitation are identified as ineffective and for whom shaming may be particularly apropos. However, even if stigmatizing perpetrators to achieve accountability has some legitimate purpose, any benefit is outweighed by the fact that shaming perpetrators undermines the goals of violence reduction and survivor safety. Internalized shame can lead to externalized violence, thereby increasing, rather than decreasing, a survivor’s risk of harm. Further, using shame to punish an act that is itself built on shame can blur clarity about socially acceptable behavior, have a profound social and economic impact on the individual shamed, and devastate a person’s dignity and sense of self-worth. Moreover, many perpetrators have cumulative shaming experiences in their pasts, intensifying the negative consequences that can flow from shaming interventions. To understand the unique risks of shaming in the context of IPV, this Article explores shame as a tool for achieving perpetrator accountability

Desmognathus folkertsi

Number of Pages: 3Integrative BiologyGeological Science