The Chilling Realities of the Telecommuting Tax: Adapting Twentieth Century Policies for Twenty-First Century Technologies

The U.S. Tax Code has become so confusing and complex that tax professionals have gone from being a luxury to a necessity. Compound this complexity with the added layer of intricacy found at the state level and this already complex system becomes a labyrinth. While society has favored technological advances, the tax system has not. In particular, telecommuters have found themselves in a sort of limbo – working from home while sometimes simultaneously “working” at their employer’s location. This Note focuses on how this hypothetical of the 1980’s is today a reality, and how the courts of select states have approached this new paradigm. Specifically, this Note elaborates on the positions taken by New York and New Jersey, both major commuting states who have issued relating decisions, as well as what these decisions mean for residents of neighboring states like Connecticut and Pennsylvania. Finally, this Note advocates for uniformity between states, praises existing state policies such as Pennsylvania and New Jersey's, among others, and hopes to revive proposed unifying legislation in light of recent cases

A modular interface of IL-4 allows for scalable affinity without affecting specificity for the IL-4 receptor

BACKGROUND: Interleukin 4 (IL-4) is a key regulator of the immune system and an important factor in the development of allergic hypersensitivity. Together with interleukin 13 (IL-13), IL-4 plays an important role in exacerbating allergic and asthmatic symptoms. For signal transduction, both cytokines can utilise the same receptor, consisting of the IL-4Rα and the IL-13Rα1 chain, offering an explanation for their overlapping biological functions. Since both cytokine ligands share only moderate similarity on the amino acid sequence level, molecular recognition of the ligands by both receptor subunits is of great interest. IL-4 and IL-13 are interesting targets for allergy and asthma therapies. Knowledge of the binding mechanism will be important for the generation of either IL-4 or IL-13 specific drugs. RESULTS: We present a structure/function analysis of the IL-4 ligand-receptor interaction. Structural determination of a number of IL-4 variants together with in vitro binding studies show that IL-4 and its high-affinity receptor subunit IL-4Rα interact via a modular protein-protein interface consisting of three independently-acting interaction clusters. For high-affinity binding of wild-type IL-4 to its receptor IL-4Rα, only two of these clusters (i.e. cluster 1 centered around Glu9 and cluster 2 around Arg88) contribute significantly to the free binding energy. Mutating residues Thr13 or Phe82 located in cluster 3 to aspartate results in super-agonistic IL-4 variants. All three clusters are fully engaged in these variants, generating a three-fold higher binding affinity for IL-4Rα. Mutagenesis studies reveal that IL-13 utilizes the same main binding determinants, i.e. Glu11 (cluster 1) and Arg64 (cluster 2), suggesting that IL-13 also uses this modular protein interface architecture. CONCLUSION: The modular architecture of the IL-4-IL-4Rα interface suggests a possible mechanism by which proteins might be able to generate binding affinity and specificity independently. So far, affinity and specificity are often considered to co-vary, i.e. high specificity requires high affinity and vice versa. Although the binding affinities of IL-4 and IL-13 to IL-4Rα differ by a factor of more than 1000, the specificity remains high because the receptor subunit IL-4Rα binds exclusively to IL-4 and IL-13. An interface formed by several interaction clusters/binding hot-spots allows for a broad range of affinities by selecting how many of these interaction clusters will contribute to the overall binding free energy. Understanding how proteins generate affinity and specificity is essential as more and more growth factor receptor families show promiscuous binding to their respective ligands. This limited specificity is, however, not accompanied by low binding affinities

Structural and functional studies of the interaction between ligand and receptor in the interleukin-4 and interleukin-13 system

Interleukin-4 (IL-4) und Interleukin-13 (IL-13) sind bedeutende Regulatorproteine des Immunsystems. Sie spielen eine entscheidende Rolle bei der Entstehung und dem Verlauf von allergischen Erkrankungen, wie z.B. Asthma. Um ihre Signale in die Zielzelle zu transduzieren, kann von beiden Zytokinen der gleiche Zelloberflächenrezeptor verwendet werden, wodurch sich die überlappenden, biologischen Funktionen erklären lassen. Dieser gemeinsam genutzte Rezeptor ist aus den beiden Untereinheiten IL-4Ralpha; und IL-13Ralpha1 aufgebaut. Da IL-4 und IL-13 auf Aminosäureebene nur etwa 25% Sequenzidentität besitzen und stark unterschiedliche Affinitäten zu den beiden Rezeptorketten besitzen, stellt sich die Frage, durch welchen molekularen Erkennungsmechanismus, die Affinität und die Spezifität der Ligand-Rezeptor-Interaktion unabhängig voneinander reguliert werden kann. In dieser Arbeit gelang es, rekombinante Expressions- und Aufreinigungsstrategien für IL-13 und die extrazellulären Domänen der Rezeptorketten IL-13Ralpha1 und IL-13Ralpha2 zu entwickeln. Dadurch war es mögliche, eine breite Mutations-/Interaktionsanalyse der IL-13Ralpha1-Kette durchzuführen.Es konnte gezeigt werden, dass die N-terminale FnIII-ähnliche Domäne von IL-13Ralpha1 sowohl an der Bindung von IL-13 als auch an der Interaktion mit IL-4 beteiligt ist. Im funktionellen Bindeepitop der IL-13Ralpha1-Kette wurden die Aminosäurereste Arg84, Phe253 und Tyr321 als Hauptbindungsdeterminanten für die Interaktion mit IL-13 identifiziert. Durch die Interaktionsstudien der IL-13Ralpha1-Varianten mit IL-4 wurde gezeigt, dass diese Hauptbindungsdeterminanten auch für die niederaffine Bindung von IL-4 von größter Bedeutung sind. Die funktionellen Bindeepitope für IL-4 und IL-13 auf der IL-13Ralpha1-Kette sind nahezu identisch und überlappen in einem großen Bereich. Aufgrund der Ergebnisse aus der Mutagenesestudie war es möglich, ein Strukturmodell der extrazellulären Domäne der IL-13Ralpha1-Kette zu erstellen. Darin wird eine neuartige Orientierung der N-terminalen FnIII-Domäne und deren Beteiligung an der Ligandeninteraktion dargestellt. Mit Hilfe des Strukturmodells gelang es, neue Aminosäurerest auf der Oberfläche von IL-13 zu identifizieren, die an der Bindung zu IL-13Ralpha1 beteiligt sind, was die Relevanz des Strukturmodells weiter unterstreicht. In einem weiteren Teil dieser Arbeit wurde versucht, den molekularen Mechanismus aufzuklären, durch den es den superagonistischen IL-4-Varianten T13D und F82D gelingt, mit dreifach höherer Affinität an die IL-4Ralpha-Kette zu binden, als wildtypischer Ligand. Durch strukturelle und funktionelle Untersuchungen wurde gezeigt, dass der Affinitätssteigerung ein indirekter Mechanismus zugrunde liegt, bei dem eine Konformationsänderung und die Fixierung der Arg85-Seitenkette von IL-4 zur Ausbildung von zusätzlichen Ligand-Rezeptor-Interaktionen führt. Das Bindeepitop zwischen IL-4 und der IL-4Ralpha-Kette besitzt eine modulare Architektur aus drei unabhängig voneinander agierenden Interaktionsclustern. Bei der Interaktion von wildtypischem IL-4 mit IL-4Ralpha tragen nur zwei dieser Cluster in signifikanter Weise zur freien Bindeenergie bei. Im Falle der superagonistischen IL-4-Varianten ist jedoch auch das dritte Cluster an der Generierung von zusätzlicher, freier Bindeenergie beteiligt, wodurch die Affinität zwischen Ligand und Rezeptor erhöht wird. Damit stellt der modulare Aufbau der Interaktionsfläche zwischen IL-4 und der IL-4Ralpha-Kette möglicherweise einen Mechanismus dar, über den Proteine die Affinität von Wechselwirkungen über einen großen Bereicht variieren können, ohne dabei Spezifität einzubüssen. Da IL-4 und IL-13 als interessante Zielmoleküle für die Therapie von allergischen und asthmatischen Erkrankungen erkannt worden sind, können die in der vorliegenden Arbeit gewonnenen Informationen über den Bindemechanismus und die Einblicke in den molekularen Charakter der Interaktion zwischen den beiden Zytokinen und ihren spezifischen Rezeptorketten dabei helfen, neuartige und hoch spezifische, inhibitorische Moleküle zu entwickeln.Interleukin-4 (IL-4) and Interleukin-13 (IL-13) are important regulatory proteins of the immune system. They play a key role in the development and the progression of allergic diseases like asthma. For signal transduction into the target cell, both cytokines can use an identical cell surface receptor, which is an explanation for many overlapping biological functions of IL-4 and IL-13. This common receptor consists of the two subunits IL-4Ralpha and IL-13Ralpha1. Because IL-4 and IL-13 share only 25% sequence identity on the amino acid sequence level and because they show very different affinities to the two receptor chains, the question has to be raised, by which molecular recognition mechanism it is possible to regulate affinity and specificity of the ligand-receptor-interaction independently. In the course of this work recombinant expression and purification strategies for IL-13 and the extracellular domains of IL-13Ralpha1 and IL-13Ralpha2 were established. Therefore it was possible to perform a broad mutagenesis and interaction analysis of the IL-13Ralpha1 chain. It was shown, that the N-terminal FnIII-like domain of IL-13Ralpha1 participates in the binding of IL-13 as well as in the interaction with IL-4. As part of the functional epitope the amino acid residues Arg84, Phe253 and Tyr321 were identified to be main binding determinants for the interaction with IL-13. By carrying out interaction studies with IL-4 it could be demonstrated, that the same residues are also from great importance for the low affinity binding of IL-4. The functional epitopes for the binding of IL-4 and IL-13 are almost identical and are overlapping in a large area. Due to the results of the mutagenesis study it was possible to generate a structural model of the extracellular domain of the IL-13Ralpha1 chain. A key feature of this model is the novel orientation of the N-terminal FnIII-like domain and its involvement in ligand binding. According to the modelled structure new residues in IL-13 could be identified, that participate in the interaction with the IL-13Ralpha1. This further underlines the relevance of the shown structural model of the extracellulardomain of the IL-13Ralpha1 chain. In a different part of this work it was tried to elucidate the molecular mechanism, which enables the super-agonistic IL-4 variants T13D and F82D bind IL-4Ralpha with three times higher affinity than wildtype IL-4. With the help of structural und functional analysis it could be shown, that an indirect mechanism leads to the gain of affinity. A conformational change in and the fixation of the Arg85 side chain in IL-4 result in the formation of additional interactions between ligand and receptor. The binding interface between IL-4 and IL-4Ralpha exhibits a modular architecture consisting of three independently acting interaction clusters. For the binding of wild-type IL-4 to the IL-4Ralpha chain only two of the three clusters contribute a significant amount to the overall free binding energy. In the case of the super-agonistic IL-4 variants all three interaction clusters are used to generate additional free binding energy and to increase the affinity between ligand and receptor. Therefore the modular design of the IL-4/IL-4Ralpha interaction interface probably represents a mechanism, which enables proteins to alter the affinity of interactions over a broad range without loosing specificity. Because IL-4 and IL-13 were discovered as promising targets for the therapy of allergic and asthmatic diseases, the acquired information about the binding mechanism and the molecular characteristics of the interaction between the cytokines IL-4 and IL-13 and their specific receptor chains may help to design novel and highly specific inhibitory molecules

Ligand-induced type II interleukin-4 receptor dimers are sustained by rapid re-association within plasma membrane microcompartments

The spatiotemporal organization of cytokine receptors in the plasma membrane is still debated with models ranging from ligand-independent receptor pre-dimerization to ligand-induced receptor dimerization occurring only after receptor uptake into endosomes. Here, we explore the molecular and cellular determinants governing the assembly of the type II interleukin-4 receptor, taking advantage of various agonists binding the receptor subunits with different affinities and rate constants. Quantitative kinetic studies using artificial membranes confirm that receptor dimerization is governed by the two-dimensional ligand– receptor interactions and identify a critical role of the transmembrane domain in receptor dimerization. Single molecule localization microscopy at physiological cell surface expression levels, however, reveals efficient ligand-induced receptor dimerization by all ligands, largely independent of receptor binding affinities, in line with the similar STAT6 activation potencies observed for all IL-4 variants. Detailed spatiotemporal analyses suggest that kinetic trapping of receptor dimers in actin-dependent microcompartments sustains robust receptor dimerization and signallin