A National Tax Bar: An End to the Attorney-Accountant Tax Turf War

Although current case law is divided regarding when an accountant is practicing law, this Article will explore different approaches to this problem. Specifically, Part II of this Article explores which entities control the regulation of the legal profession. Next, Part III examines the impact of the state courts on the issue of unauthorized legal practice. Part IV touches on the related issue of privilege and the treatment of attorney-client privilege in the context of tax practice. Further, Part V considers whether tax practice should be considered the practice of law, and Part VI of this Article examines the legal profession\u27s obligation to regulate the practice of law. Finally, Part VII proposes new educational requirements and the establishment of a tax bar to assure the public of some minimum standard of education and competency in the area of taxation

Horizontally mounted solar collector

Solar energy is collected by using a vertical deflector assembly, a stationary reflector and a horizontally mounted solar collector. The deflector assembly contains a plurality of vanes which change the direction of the solar energy to the vertical, while constantly keeping the same side of the deflector facing the sun. The vertical rays are then reflected off the stationary reflector and are then absorbed by the collector

Study of Scalar Mesons and Related Radiative Decays

After a brief review of the puzzling light scalar meson sector of QCD, a brief summary will be given of a paper concerning radiative decays involving the light scalars. There, a simple vector meson dominance model is constructed in an initial attempt to relate a large number of the radiative decays involving a putative scalar nonet to each other. As an application it is illustrated why $a_0(980)-f_0(980)$ mixing is not expected to greatly alter the $f_0/a_0$ production ratio for radiative $\phi$ decays.Comment: 9 pages, 3 figures, Talk presented at SUNYIT (Utica/NY) conference on High Energy Physics, June 6, 200

Justice Scalia\u27s Tax Jurisprudence

Justice Scalia is an outspoken conservative acclaimed for his remarkable intellect and scholarship, and is noted for his adherence to the principle of judicial restraint. He pursues what he insists is an originalist path that relies on the Constitution\u27s actual text in decision-making. He works hard to try to maintain constitutional interpretation that does not change from case to case. So what happens when an originalist --concerned that Congress writes imprecise legislation and then leaves its interpretation and application in the hands of administrative agencies or, worse yet, the courts-is forced to deal with tax issues? This article takes a look at whether Scalia has been successful in trying to construct a coherent theory of constitutional interpretation that does not change from case to case, when those cases involve tax issues

Possible Observational Criteria for Distinguishing Brown Dwarfs from Planets

The difference in formation process between binary stars and planetary systems is reflected in their composition as well as their orbital architecture, particularly orbital eccentricity as a function of orbital period. It is suggested here that this difference can be used as an observational criterion to distinguish between brown dwarfs and planets. Application of the orbital criterion suggests that with three possible exceptions, all of the recently-discovered substellar companions discovered to date may be brown dwarfs and not planets. These criterion may be used as a guide for interpretation of the nature of sub-stellar mass companions to stars in the future.Comment: LaTeX, 11 pages including 2 figures, accepted for publication in the Astrophysical Journal Letter

Strange bedfellows? Keyword and conceptual search unite to make sense of relevant ESI in electronic discovery

In the brief history of electronic discovery, the latter part of the twentieth century witnessed the demise of paper by a digital hero that emancipated the content of paper documents with OCR and TIFF. This technology added a third dimension to the realm of 2D paper document review and production that lead to a sea change in discovery methods. By many accounts what we have before us is a three-stage evolution from paper to digital to clustering in order to overcome the problems of volume and complexity of ESI. The intent of this position paper is to describe the development of the digital hero and methodology that is emancipating the content and context of ESI – conceptual search that spans file formats, languages and technique, and includes keyword search on a common, shared index

Thermoelastic-damping noise from sapphire mirrors in a fundamental-noise-limited interferometer

We report the first high-precision interferometer using large sapphire mirrors, and we present the first direct, broadband measurements of the fundamental thermal noise in these mirrors. Our results agree well with the thermoelastic-damping noise predictions of Braginsky, et al. [Phys. Lett. A 264, 1(1999)] and Cerdonio, et al.[Phys. Rev. D 63, 082003 (2001)], which have been used to predict the astrophysical reach of advanced interferometric gravitational wave detectors.Comment: 4 pages, 2 figure

Spin-lattice interactions of ions with unfilled F-shells measured by ESR in uniaxially stressed crystals

Spin-lattice interactions of ions with unfilled F-shells measured by electron spin resonance in uniaxially stressed crystal

Limit cycles of a flexible shaft with hydrodynamic journal bearings in unstable regimes

A symmetric 3 mass rotor supported on hydrodynamic bearings is described. An approximate method of representing finite bearings is used to calculate bearing forces. As the method sums forces from a number of independent circular lobes lemon 3 and 4 lobe bearings are taken into account. The calculations are based on an axial groove bearing. Linear analysis precedes nonlinear simulation of some unstable conditions. The demonstration of small limit cycles suggests that necessarily flexible rotors e.g., helicopter tail rotors, may be practical without either tilt pad bearings or external dampers