JOINT ADVENTURE - RELATIONSHIP DISTINGUISHED FROM THAT OF EMPLOYER-EMPLOYEE

The taxpayer had an arrangement whereby he planned to furnish the Russian Government with shrapnel shells by farming out the various stages of manufacture to several different companies. A Canadian corporation, also having a contract for furnishing shrapnel, made arrangements with the taxpayer whereby the latter cancelled his contract and went in with the Canadian corporation. Under this arrangement the taxpayer was to furnish his manufacturing arrangement, plans, tools, gauges, drawings, etc., and to get fifteen per cent of the profits on the present contract and five per cent of the profits on future contracts of a similar nature. An American corporation was formed to put the plan in effect, the taxpayer being a director and general manager. The principal contract was completed and the goods delivered. Shrapnel on another contract were completed but they exploded before delivery. After much litigation the Canadian court, King\u27s Bench Division, found the Canadian corporation liable to the taxpayer on the first contract, and that it could not set off the loss suffered on the second contract. In an appeal from a .finding by the tax board that the taxpayer\u27s profits were income within the taxing statute, it was held that the relationship was that of joint adventure, and not that of employer-employee, as contended, and therefore the profits were assessable at the lower figure as net capital gain, instead of income. First Mechanics National Bank of Trenton v. Commissioner of Internal Revenue, (C. C. A. 3rd, 1937) 91 F. (2d) 275

NEGLIGENCE - CONTRIBUTORY NEGLIGENCE - INFANT PLAINTIFF\u27S VIOLATION OF STATUTE

A nine-year old boy, who ran out into the street without looking in both directions, and thus violated a statute, was injured by an automobile the driver of which was allegedly negligent. Held, it is not negligence as a matter of law for a nine-year old boy to step into the street without looking both ways, notwithstanding the penal statute. Michalsky v. Gaertner, 53 Ohio App. yr, 5 N. E. (2d) 181 (1937)

EMINENT DOMAIN - PUBLIC HOUSING AND SLUM CLEARANCE AS A PUBLIC USE

The recent legislation providing for housing and slum clearance raises the interesting and practical problem of whether a taking of land for such housing and slum clearance purposes by means of an eminent domain proceeding is condemnation for a public use, within the meaning of that term in eminent domain proceedings. Such a taking was held to be for a public use in the recent case of Spahn v. Stewart

LABOR LAW-POWER OF NATIONAL LABOR RELATIONS BOARD TO ORDER DISESTABLISHMENT OF COMPANY UNION

In two recent Supreme Court cases, National Labor Relations Board v. Pennsylvania Greyhound Lines, lnc., and National Labor Relations Board v. Pacific Greyhound Lines, lnc., it was held that the Board had the power under section 10 (c) to order an employer, who had created, fostered and dominated a labor organization of its employees, to withdraw recognition from such organization of its employees, to withdraw recognition from such organization as representative of the employees and to post notices that it was so disestablished. In so doing the Court reversed the respective circuit courts which had held the Board was without such authority in the absence of notice to said union, and opportunity for a hearing, and without an election by the employees to choose a labor organization to represent them. The alleged basis of the power was the clause: and to take such affirmative action . . . as will effectuate the policies of this Act. It is proposed to discuss herein certain problems arising out of section 10 (c)

First Detection of HCO+^+ Absorption in the Magellanic System

We present the first detection of HCO$^+$ absorption in the Magellanic System. Using the Australia Telescope Compact Array (ATCA), we observed 9 extragalactic radio continuum sources behind the Magellanic System and detected HCO$^+$ absorption towards one source located behind the leading edge of the Magellanic Bridge. The detection is located at LSR velocity of $v=214.0 \pm 0.4\rm\,km\,s^{-1}$, with a full width at half maximum of $\Delta v=4.5\pm 1.0\rm\,km\,s^{-1}$ and optical depth of $\tau(\rm HCO^+)=0.10\pm 0.02$. Although there is abundant neutral hydrogen (HI) surrounding the sightline in position-velocity space, at the exact location of the absorber the HI column density is low, $<10^{20}\rm\,cm^{-2}$, and there is little evidence for dust or CO emission from Planck observations. While the origin and survival of molecules in such a diffuse environment remains unclear, dynamical events such as HI flows and cloud collisions in this interacting system likely play an important role.Comment: Accepted for publication in ApJ. 6 pages, 2 figures, 2 table