Contracts -- 1964 Tennessee Survey

I. Promissory Estoppel--Application by Federal Court II. Third Party Beneficiary--Enforcement of Labor and Material Bond III. Statute of Frauds--Statute as Defense to Third Party IV. Parol Evidence Rule--Application to Extrensic Subsequent Agreement V. Illegal Bargains--Agreement Not to Compete VI. Death of Party to Personal Service Contract as Terminating the Contrac

State and Local Taxation -- 1964 Tennessee Survey

Five cases involving a construction of sections 67-26021 and 67-26092 of the income tax statute (Hall Income Tax) were consolidated for one opinion in the Gallagher case. Two of the cases involved the redemption of shares by the issuing corporations; the other three involved the liquidation of corporations, with a surrender of shares and distributions of assets. The Commissioner, in all of these situations, imposed an income tax on the amount constituting the difference between the original investments in the shares and the sum received in liquidation or redemption. The Commissioner argues that although these amounts may not have been dividends in the strict sense, nevertheless they were made up of earned surplus as that term was defined in Lawrence v. McFarland; and under section 67-2609 of the statute earned surplus shall not be considered as capital, and shall be taxed as income when and in whatever manner it may be distributed. ..

State and Local Taxation -- 1963 Tennessee Survey

I. Excise Tax--Entire Net Income of Domestic Corporation Engaged in Multistate Operations Attributable to Tennessee =========================== II. Privilege Tax as Applied to Foreign Corporation--Orders Solicited in State Accepted in Foreign State ============================ III. Applicability of Tax for Privilege of Doing Business to Foreign Corporation--Sufficiency of Local Activity ============================ IV. Use Tax--Exclusion if Subject to Sales Tax ============================ V. Franchise Tax--Leased Property Included in Measure ============================ VI. Privilege Tax on Persons Engaged in Business of Collecting Accounts--Deductability of Attorney\u27s Fees from Gross Collections ============================ VII. Ad Valorem Tax--Applicability to Non-Domiciliary Interstate Motor Carriers ============================ VIII. Exemption of Religious Institution from Property Taxation--Applicability During Construction of Structure to be Used for Non-Exempt Purpose ============================= IX. Immunity of Federal Government from Sales Tax--Taxability as Independent Contractor ============================= X. Administrative Remedies--Exhaustion of Remedies as Condition Precedent to Seeking Judicial Relief ============================= XI. Failure to Make Proper Collections of Sales and Use Tax--Honest Mistake as Excuse ============================== XII. Legislative Change

Evaluation of performance impairment by spacecraft contaminants

The environmental contaminants (isolated as off-gases in Skylab and Apollo missions) were evaluated. Specifically, six contaminants were evaluated for their effects on the behavior of juvenile baboons. The concentrations of contaminants were determined through preliminary range-finding studies with laboratory rats. The contaminants evaluated were acetone, methyl ethyl ketone (MEK), methyl isobutyl ketone (MIBK), trichloroethylene (TCE), heptane and Freon 21. When the studies of the individual gases were completed, the baboons were also exposed to a mixture of MEK and TCE. The data obtained revealed alterations in the behavior of baboons exposed to relatively low levels of the contaminants. These findings were presented at the First International Symposium on Voluntary Inhalation of Industrial Solvents in Mexico City, June 21-24, 1976. A preprint of the proceedings is included