Miller v. Commissioner: Deductibility of Casualty Losses After Voluntary Election Not to File an Insurance Claim

Taxpayers who suffer casualty losses may decide, for a variety of reasons, not to file an insurance claim for recovery of those losses. Section 165 of the Internal Revenue Code of 1954 allows a deduction for “any loss sustained during the taxable year and not compensated for by insurance or otherwise.”\u27 Consequently, the question arises whether a taxpayer may claim a casualty loss deduction even though the taxpayer did not seek insurance reimbursement for the loss. In Miller v. Commissioner, the United States Court of Appeals for the Sixth Circuit, in a 6-5 en banc decision, expressly overruled its previous decision in Kentucky Utilities Co. v. Glenn and held that a taxpayer who voluntarily chooses not to file an insurance claim for recovery of a loss could still claim a section 165 deduction. Part I of this comment examines the Miller holding and its underlying rationale. Part II addresses the impact of Miller on federal income tax law and suggests that by overruling Kentucky Utilities, Miller changes the law regarding the deductibility of losses under section 165 after a voluntary election not to file an insurance claim. Part III concludes that the Sixth Circuit\u27s literal interpretation of section 165(a)\u27s language “not compensated for by insurance or otherwise”\u27 is a significant defeat for the Internal Revenue Service

Decoupling the Spread of Grasslands from the Evolution of Grazer-type Herbivores in South America

The evolution of high-crowned cheek teeth (hypsodonty) in herbivorous mammals during the late Cenozoic is classically regarded as an adaptive response to the near-global spread of grass-dominated habitats. Precocious hypsodonty in middle Eocene (~38 million years (Myr) ago) faunas from Patagonia, South America, is therefore thought to signal Earth’s first grasslands, 20 million years earlier than elsewhere. Here, using a high-resolution, 43–18 million-year record of plant silica (phytoliths) from Patagonia, we show that although open-habitat grasses existed in southern South America since the middle Eocene (~40 Myr ago), they were minor floral components in overall forested habitats between 40 and 18 Myr ago. Thus, distinctly different, continent-specific environmental conditions (arid grasslands versus ash-laden forests) triggered convergent cheek–tooth evolution in Cenozoic herbivores. Hypsodonty evolution is an important example where the present is an insufficient key to the past, and contextual information from fossils is vital for understanding processes of adaptation

Decoupling the spread of grasslands from the evolution of grazer-type herbivores in South America

The evolution of high-crowned cheek teeth (hypsodonty) in herbivorous mammals during the late Cenozoic is classically regarded as an adaptive response to the near-global spread of grass-dominated habitats. Precocious hypsodonty in middle Eocene (∼38 million years (Myr) ago) faunas from Patagonia, South America, is therefore thought to signal Earth's first grasslands, 20 million years earlier than elsewhere. Here, using a high-resolution, 43-18 million-year record of plant silica (phytoliths) from Patagonia, we show that although open-habitat grasses existed in southern South America since the middle Eocene (∼40 Myr ago), they were minor floral components in overall forested habitats between 40 and 18 Myr ago. Thus, distinctly different, continent-specific environmental conditions (arid grasslands versus ash-laden forests) triggered convergent cheek-tooth evolution in Cenozoic herbivores. Hypsodonty evolution is an important example where the present is an insufficient key to the past, and contextual information from fossils is vital for understanding processes of adaptation.Facultad de Ciencias Naturales y Muse

Decoupling the spread of grasslands from the evolution of grazer-type herbivores in South America

The evolution of high-crowned cheek teeth (hypsodonty) in herbivorous mammals during the late Cenozoic is classically regarded as an adaptive response to the near-global spread of grass-dominated habitats. Precocious hypsodonty in middle Eocene (∼38 million years (Myr) ago) faunas from Patagonia, South America, is therefore thought to signal Earth's first grasslands, 20 million years earlier than elsewhere. Here, using a high-resolution, 43-18 million-year record of plant silica (phytoliths) from Patagonia, we show that although open-habitat grasses existed in southern South America since the middle Eocene (∼40 Myr ago), they were minor floral components in overall forested habitats between 40 and 18 Myr ago. Thus, distinctly different, continent-specific environmental conditions (arid grasslands versus ash-laden forests) triggered convergent cheek-tooth evolution in Cenozoic herbivores. Hypsodonty evolution is an important example where the present is an insufficient key to the past, and contextual information from fossils is vital for understanding processes of adaptation.Facultad de Ciencias Naturales y Muse

Increased captures of the critically endangered leatherback turtle (Dermochelys coriacea) around New Zealand: the contribution of warming seas and fisher behavior

Five species of sea turtles are known to occur in New Zealand waters, with the leatherback turtle (Dermochelys coriacea) being the most frequently reported. In New Zealand all sea turtles are protected, but there are currently no fisheries bycatch mitigation measures. We describe fishery captures of leatherbacks from Ministry observer and fisher self-reported data. A generalized additive model (GAM) was then used to evaluate which factors might explain the observed year trend in captures. Between fishing years 2007–08 and 2020–21 (years starting 1 October), there were 217 captures of leatherback turtles, an annual average of 15.5. Reported captures increased substantially to 50 in 2020–21. Nearly all (97.7%) captures were reported from surface longline fisheries. Because of sparse observer coverage most captures (85.3%) were self-reported by fishers. Within the main fishery, just 9.4% of the vessels reported 94.5% of the leatherback captures, and one vessel reported 40.4% of all captures. Some non-reporting of captures seems likely. The GAM estimated a higher probability of capture with increasing SST from a constant-over-time spatial pattern of monthly sea surface temperature, and predicted the increase in captures in 2020–21. Much of the increase in bycatch could therefore be explained by the fleet moving into warmer areas where the probability of leatherback capture was higher. Capture mitigation measures could include restricting fishing in turtle ‘hotspot’ times and areas. New Zealand waters should be recognized as an important seasonal foraging ground for leatherback turtles where capture mitigation measures are necessary

Integrin-mediated traction force enhances paxillin molecular associations and adhesion dynamics that increase the invasiveness of tumor cells into a three-dimensional extracellular matrix.

Metastasis requires tumor cells to navigate through a stiff stroma and squeeze through confined microenvironments. Whether tumors exploit unique biophysical properties to metastasize remains unclear. Data show that invading mammary tumor cells, when cultured in a stiffened three-dimensional extracellular matrix that recapitulates the primary tumor stroma, adopt a basal-like phenotype. Metastatic tumor cells and basal-like tumor cells exert higher integrin-mediated traction forces at the bulk and molecular levels, consistent with a motor-clutch model in which motors and clutches are both increased. Basal-like nonmalignant mammary epithelial cells also display an altered integrin adhesion molecular organization at the nanoscale and recruit a suite of paxillin-associated proteins implicated in invasion and metastasis. Phosphorylation of paxillin by Src family kinases, which regulates adhesion turnover, is similarly enhanced in the metastatic and basal-like tumor cells, fostered by a stiff matrix, and critical for tumor cell invasion in our assays. Bioinformatics reveals an unappreciated relationship between Src kinases, paxillin, and survival of breast cancer patients. Thus adoption of the basal-like adhesion phenotype may favor the recruitment of molecules that facilitate tumor metastasis to integrin-based adhesions. Analysis of the physical properties of tumor cells and integrin adhesion composition in biopsies may be predictive of patient outcome

Concurrent cisplatin or cetuximab with radiotherapy for HPV-positive oropharyngeal cancer : Medical resource use, costs, and quality-adjusted survival from the De-ESCALaTE HPV trial

Background The De-ESCALaTE HPV trial confirmed the dominance of cisplatin over cetuximab for tumour control in patients with human papillomavirus (HPV)-positive oropharyngeal squamous cell carcinoma (OPSCC). Here, we present the analysis of health-related quality of life (HRQoL), resource use, and health care costs in the trial, as well as complete 2-year survival and recurrence. Materials and methods Resource use and HRQoL data were collected at intervals from the baseline to 24 months post treatment (PT). Health care costs were estimated using UK-based unit costs. Missing data were imputed. Differences in mean EQ-5D-5L utility index and adjusted cumulative quality-adjusted life years (QALYs) were compared using the Wilcoxon signed-rank test and linear regression, respectively. Mean resource usage and costs were compared through two-sample t-tests. Results 334 patients were randomised to cisplatin (n = 166) or cetuximab (n = 168). Two-year overall survival (97·5% vs 90·0%, HR: 3.268 [95% CI 1·451 to 7·359], p = 0·0251) and recurrence rates (6·4% vs 16·0%, HR: 2·67 [1·38 to 5·15]; p = 0·0024) favoured cisplatin. No significant differences in EQ-5D-5L utility scores were detected at any time point. At 24 months PT, mean difference was 0·107 QALYs in favour of cisplatin (95% CI: 0·186 to 0·029, p = 0·007) driven by the mortality difference. Health care costs were similar across all categories except the procurement cost and delivery of the systemic agent, with cetuximab significantly more expensive than cisplatin (£7779 [P < 0.001]). Consequently, total costs at 24 months PT averaged £13517 (SE: £345) per patient for cisplatin and £21064 (SE: £400) for cetuximab (mean difference £7547 [95% CI: £6512 to £8582]). Conclusions Cisplatin chemoradiotherapy provided more QALYs and was less costly than cetuximab bioradiotherapy, remaining standard of care for nonsurgical treatment of HPV-positive OPSCC

Food-based social enterprises and asylum seekers: the food justice truck

People seeking asylum in high-income countries are vulnerable to food insecurity due to limited opportunities for social and economic participation. While charity organizations have long sought to provide food aid to those in need, the increasing number of people seeking this assistance requires alternatives. Using a case study approach, this research investigates The Food Justice Truck, which is a social enterprise designed to provide low cost, nutritious food to people seeking asylum with an aim to reduce the food insecurity burden. Twenty-seven people seeking asylum completed a structured interview (n = 15) or a semi-structured interview (n = 12). The majority of participants were female (n = 20) with an average age of 38.3 years (Standard Deviation (SD) 7.3; range 30⁻59) and over half were from Iran (n = 16, 59.2%) with most holding a temporary visa to stay in Australia (n = 15, 55.5%). Two key findings were identified including the fact that the FJT is at risk of creating and perpetuating a power imbalance. However, as a social setting, the FJT has the potential to promote and enable a social connection and create a positive experience. This research study adds valuable information to the literature by providing research on one alternative to traditional food aid. It was found that alternatives to traditional food aid may play a role in reducing the food security burden

Effect of Using the Same vs Different Order for Second Readings of Screening Mammograms on Rates of Breast Cancer Detection A Randomized Clinical Trial

Importance Interpreting screening mammograms is a difficult repetitive task that can result in missed cancers and false-positive recalls. In the United Kingdom, 2 film readers independently evaluate each mammogram to search for signs of cancer and examine digital mammograms in batches. However, a vigilance decrement (reduced detection rate with time on task) has been observed in similar settings. Objective To determine the effect of changing the order for the second film reader of batches of screening mammograms on rates of breast cancer detection. Design, Setting, and Participants A multicenter, double-blind, cluster randomized clinical trial conducted at 46 specialized breast screening centers from the National Health Service Breast Screening Program in England for 1 year (all between December 20, 2012, and November 3, 2014). Three hundred sixty readers participated (mean, 7.8 readers per center)—186 radiologists, 143 radiography advanced practitioners, and 31 breast clinicians, all fully qualified to report mammograms in the NHS breast screening program. Interventions The 2 readers examined each batch of digital mammograms in the same order in the control group and in the opposite order to one another in the intervention group. Main Outcomes and Measures The primary outcome was cancer detection rate; secondary outcomes were rates of recall and disagreements between readers. Results Among 1 194 147 women (mean age, 59.3; SD, 7.49) who had screening mammograms (596 642 in the intervention group; 597 505 in the control group), the images were interpreted in 37 688 batches (median batch size, 35; interquartile range [IQR]; 16-46), with each reader interpreting a median of 176 batches (IQR, 96-278). After completion of all subsequent diagnostic tests, a total of 10 484 cases (0.88%) of breast cancer were detected. There was no significant difference in cancer detection rate with 5272 cancers (0.88%) detected in the intervention group vs 5212 cancers (0.87%) detected in the control group (difference, 0.01% points; 95% CI, −0.02% to 0.04% points; recall rate, 24 681 [4.14%] vs 24 894 [4.17%]; difference, −0.03% points; 95% CI, −0.10% to 0.04% points; or rate of reader disagreements, 20 471 [3.43%] vs 20 793 [3.48%]; difference, −0.05% points; 95% CI, −0.11% to 0.02% points). Conclusions and Relevance Interpretation of batches of mammograms by qualified screening mammography readers using a different order vs the same order for the second reading resulted in no significant difference in rates of detection of breast cancer. Trial Registration isrctn.org Identifier: ISRCTN4660337