Taxation - Federal Income Tax- Full Payment a Prerequisite to Refund Suit

A tax deficiency of $28,908.60 including interest was levied by the Commissioner of Internal Revenue against the petitioner for a single tax year. Petitioner paid$5,058.54 but later filed a claim for refund which was disallowed by the Commissioner. On suit by petitioner in a United States district court for the refund, the court held the petitioner was not entitled to the refund because the claimed losses were actually capital in nature. The Court of Appeals for the Tenth Circuit reversed and dismissed the complaint on the ground that the district court could not have jurisdiction until there had been full payment of the assessed deficiency. On certiorari to the United States Supreme Court, held, affirmed, one justice dissenting. On rehearing, held, affirmed, four justices dissenting. Congress has erected a comprehensive structure of tax procedure premised upon the general understanding that full payment was a prerequisite to a refund; to rule otherwise now would produce disharmony within this structure and would obstruct tax collection. Flora v. United States, 362 U.S. 145 (1960)

Trusts - Charitable Trusts - Ascertainment of Dominant Intent in Application of Cy Pres

Testator made a residuary bequest to the city of Detroit for a playfield for white children. The city agreed to accept this bequest if the racial restriction were removed under the doctrine of cy pres. In an action by the heirs to recover the bequest, the circuit court refused the application of the doctrine of cy pres although the city could not accept the gift unless it was permitted to establish a playfield for children of all races. On appeal, held, affirmed, by an evenly-divided court. Cy pres wiII not be applied in the absence of phrases in the wiII or evidence in the record indicating a purpose broader than the literal terms of the gift. La Fond v. City of Detroit, 357 Mich. 362, 98 N.W.2d 530 (1959)

Letter from William Gunckel to James B. Finley

Gunckel has been appointed by the Germantown ME Board of Trustees to reply to a letter recently received from Finley, requesting that he be released from fund raising for the new Germantown MEC building. Gunckel declares that the Board cannot release Finley from the obligation. Finley promised to raise the money and the Trustees expect him to fulfill his promise. The Board wishes to avoid litigation and unpleasant feelings regarding this matter. Abstract Number - 279https://digitalcommons.owu.edu/finley-letters/1277/thumbnail.jp

Letter from Henry S. Gunckel to James B. Finley

Henry S. Gunckel is serving as a member of the Ohio State House of Representatives (from Montgomery County) at the time this letter is written. He describes in great detail the Whig Convention of November 22, 1844, at which Mordecai Bartley was nominated as candidate for governor of Ohio. He also discusses serious banking issues being discussed at the time. Abstract Number - 223https://digitalcommons.owu.edu/finley-letters/1221/thumbnail.jp

Bills and Notes-Payees by Impersonation and by Assumption of a Name-Drawer\u27s Intent and Commercial Policy

Consider the following scheme for fraudulently obtaining money: A, a stranger to D, personally appears before D, represents himself as B and requests a loan. There is an existing person named B. For D\u27s security a mortgage is produced in the name of B, but it has actually been penned by A. A check of the land records by D verifies that the land described in the mortgage is in fact owned by B. D, having satisfied himself as to the existence of B, draws a check payable to the order of B and hands it to A, the person before him. Since by the time the fraud is discovered A has indorsed the name B on the check, collected the cash and departed, the loss will fall either on the drawer, the drawee, or the indorser. Disputes in determining who should bear the loss may take the form of a suit by the drawer against the drawee for reinstatement of his account, or by the drawer against an indorser upon a guarantee of prior indorsements, or by the drawee against the party he paid for restitution of payments made by mistake, or by the holder of the check against the drawer upon a contract of secondary liability, or by the holder against the drawee upon his certification. The dispute may appear in a suit by B for conversion of the instrument payable to him by the drawer, the drawee, or the indorser. It may also appear in a suit by a drawer against a notary public for a breach of a statutory duty of care in certifying A to be B. Further, the dispute may arise as a suit by the holder of a regular bill of exchange against the acceptor on his acceptance contract. Because this opening fact situation is typical, and because the ultimate issue is really the same regardless of the form of the suit, these facts will serve as a basis for initial discussion

School performance: New multimedia resources versus traditional notes

Con la creciente masificación de las tecnologías de información y comunicación entre los jóvenes, es cada vez más común que los estudiantes de secundaria incorporen el uso de múltiples dispositivos y plataformas en sus hábitos de estudio, lo que sería una fuente de apoyo y motivación, pero también de constante distracción. Esta investigación compara el impacto que tiene estudiar con apuntes escritos a mano, WhatsApp, YouTube y navegando por Internet, en el rendimiento académico, a través de un método mixto que combina 31 grupos focales y una encuesta a 7.217 estudiantes de 12 a 18 años en Chile. El análisis de los grupos focales muestra que el buen uso de tecnologías al estudiar dependería de la capacidad de los estudiantes para controlar y hacer un uso eficiente de los recursos digitales disponibles, de sus motivaciones individuales y de la habilidad que tienen para buscar y evaluar la información en Internet. Por su parte, los resultados de la encuesta concluyen que aquellos jóvenes que estudian con mayor frecuencia con sus apuntes presentan un promedio de calificaciones más alto y los que estudian frecuentemente con YouTube y WhatsApp, un promedio de calificaciones más bajo, sin encontrar diferencias significativas en el caso de los navegadores de Internet. Esto reforzaría la necesidad observada por académicos de generar políticas que promuevan la alfabetización digital tanto dentro como fuera del colegioWith the increasing adoption of information and communication technologies among youngsters, it has become common for high school students to incorporate the use of multiple devices and digital platforms in their study habits. Although these digital resources support and motivate them to learn, these are also a source of continuous distraction. This research analyzes the impact of studying with handwritten notes, WhatsApp, YouTube and searching the Internet in academic performance, through a mixed method that combines 31 focus groups and a survey of 7,217 students from 12 to 18 years of age in Chile. The results of the focus groups show that the positive impact of technologies in learning would depend on the students’ motivation for learning, their ability to efficiently control and manage the available digital resources, and their capacity to search and evaluate information on the Internet. The survey concludes that those who study with their notes more frequently have better academic performance, whereas those who frequently study with YouTube and WhatsApp have a lower GPA, with no significant differences when it comes to internet browsing. These results reinforce the need raised by scholars to generate policies that promote digital literacy both inside and outside the schoo

School performance: New multimedia resources versus traditional notes // El rendimiento escolar: Nuevos recursos multimedia frente a los apuntes tradicionales

With the increasing adoption of information and communication technologies among youngsters, it has become common for high school students to incorporate the use of multiple devices and digital platforms in their study habits. Although these digital resources support and motivate them to learn, these are also a source of continuous distraction. This research analyzes the impact of studying with handwritten notes, WhatsApp, YouTube and searching the Internet in academic performance, through a mixed method that combines 31 focus groups and a survey of 7,217 students from 12 to 18 years of age in Chile. The results of the focus groups show that the positive impact of technologies in learning would depend on the students’ motivation for learning, their ability to efficiently control and manage the available digital resources, and their capacity to search and evaluate information on the Internet. The survey concludes that those who study with their notes more frequently have better academic performance, whereas those who frequently study with YouTube and WhatsApp have a lower GPA, with no significant differences when it comes to internet browsing. These results reinforce the need raised by scholars to generate policies that promote digital literacy both inside and outside the school

Interview with Oscar Lee Gunckel, Calvin H, Keyser, Lila Grace Ash and Margaret Flint

An interview with Oscar Lee Gunckel, Calvin H, Keyser, Lila Grace Ash and Margaret Flint containing various stories and songs native to Western Kansas. 00:00:30 - Early personal history and family life in Rush County, KS 00:04:52 - Father\u27s country store in Lacrosse 00:09:29 - Rattle snakes 00:11:32 - Prairie chickens 00:12:32 - Jack rabbits 00:13:51 - Seeing the first train 00:14:47 - Schooling 00:16:41 - Literaries 00:17:21 - Prairie fires in Rush County 00:20:31 - County seat fight between Lacrosse and Rush Center, KS 00:23:32 - Ice for summers 00:27:47 - Train trip to Colorado 00:32:12 - Harmonica music 00:33:09 - Harmonica music, Skip to my Lou 00:33:50 - Harmonica music, untitled 00:34:36 - Harmonica music, Swanee River 00:35:19 - Harmonica music, Irish Washer Woman 00:35:59 - Harmonica music, No Place Like Home 00:36:69 - Harmonica music, untitled 00:37:20 - Harmonica music, untitled 00:38:10 - Song, Hot Time in the Old Town Tonight 00:38:51 - Song, Once I Had a Charming Beau 00:39:29 - Song, A Village in Sunny Tennessee 00:41:20 - Song, Two Little Girls in Blue 00:42:32 - Song, The Battle of Bull Run 00:43:10 - Joke, Green apples 00:43:47 - Story, Origins of butter 00:44:27 - Story, Little girl from Missouri 00:45:31 - Story, Indiana Mosquitos 00:45:49 - Joke, Kissing Grandma 00:46:07 - Joke, The carpenter 00:46:45 - Introduction, Calvin H. Keyser 00:47:15 - Poem, Romance of a Red Ear 00:48:55 - Introduction, Lila Grace Ash 00:49:19 - Song, I kissed my girl while riding 00:49:52 - Song, Little girls are made of sugar and spice 00:50:25 - Song, You Don\u27t Know Nellie Like I Do 00:50:35 - Introduction, Margaret Flint 00:50:43 - Song, Children\u27s Rain Song 00:51:07 - Song, Froggy Ain\u27t Got No Tail But Hardly 00:51:46 - Song, In the Evening By The Moonlight 00:53:10 - Song, The King\u27s Hash 00:53:43 - Song, Little Red Caboose 00:54:01 - Lila I. Ash, story, Big George and Little George 00:56:22 - Story, An English lady in Barber County 00:57:02 - Story, Big George 00:57:33 - Story, Carrie Nation in Barber County 00:58:23 - Story, Sockless Jerry Simpson 00:58:56 - Song, Barbara Allen 01:02:30 - Song, Way Out West in Kansas 01:03:22 - Joke Recipes, Bear meat, mint julep, 01:04:18 - Margaret Flint, story, the farmer who needs a new mule The recording cuts off and side two is losthttps://scholars.fhsu.edu/sackett/1034/thumbnail.jp