Law Students and Cell Phone Use: Results of a Six-School Survey

The sight of a law student using his or her cell phone now is so common that law professors do not give it a second thought. But what, exactly, is the student doing? Texting with friends? Shopping? Watching a movie? To try to find out, during the Fall 2019 semester we asked our six diverse law schools to take an online survey consisting of eighteen questions. To our knowledge, this is the first phone survey of law students. This paper presents the results of the survey, exploring applications used (text, social media, email, etc.) and differences by audience (e.g., whether students used text or email with employers as opposed to friends)

Probing Transient Valence Orbital Changes with Picosecond Valence-to-Core X-ray Emission Spectroscopy

We probe the dynamics of valence electrons in photoexcited [Fe(terpy)₂]²⁺ in solution to gain deeper insight into the Fe–ligand bond changes. We use hard X-ray emission spectroscopy (XES), which combines element specificity and high penetration with sensitivity to orbital structure, making it a powerful technique for molecular studies in a wide variety of environments. A picosecond-time-resolved measurement of the complete 1s X-ray emission spectrum captures the transient photoinduced changes and includes the weak valence-to-core (vtc) emission lines that correspond to transitions from occupied valence orbitals to the nascent core-hole. Vtc-XES offers particular insight into the molecular orbitals directly involved in the light-driven dynamics; a change in the metal–ligand orbital overlap results in an intensity reduction and a blue energy shift in agreement with our theoretical calculations and more subtle features at the highest energies reflect changes in the frontier orbital populations

Spin-state studies with XES and RIXS: From static to ultrafast

We report on extending hard X-ray emission spectroscopy (XES) along with resonant inelastic X-ray scattering (RIXS) to study ultrafast phenomena in a pump-probe scheme at MHz repetition rates. The investigated systems include low-spin (LS) Fe-II complex compounds, where optical pulses induce a spin-state transition to their (sub)nanosecond-lived high-spin (HS) state. Time-resolved XES clearly reflects the spin-state variations with very high signal-to-noise ratio, in agreement with HS-LS difference spectra measured at thermal spin crossover, and reference HS-LS systems in static experiments, next to multiplet calculations. The 1s2p RIXS, measured at the Fe Is pre-edge region, shows variations after laser excitation, which are consistent with the formation of the HS state. Our results demonstrate that X-ray spectroscopy experiments with overall rather weak signals, such as RIXS, can now be reliably exploited to study chemical and physical transformations on ultrafast time scales. (C) 2012 Elsevier B.V. All rights reserved

Regular breakfast and blood lead levels among preschool children

Background: Previous studies have shown that fasting increases lead absorption in the gastrointestinal tract of adults. Regular meals/snacks are recommended as a nutritional intervention for lead poisoning in children, but epidemiological evidence of links between fasting and blood lead levels (B-Pb) is rare. The purpose of this study was to examine the association between eating a regular breakfast and B-Pb among children using data from the China Jintan Child Cohort Study. Methods. Parents completed a questionnaire regarding children's breakfast-eating habit (regular or not), demographics, and food frequency. Whole blood samples were collected from 1,344 children for the measurements of B-Pb and micronutrients (iron, copper, zinc, calcium, and magnesium). B-Pb and other measures were compared between children with and without regular breakfast. Linear regression modeling was used to evaluate the association between regular breakfast and log-transformed B-Pb. The association between regular breakfast and risk of lead poisoning (B-Pb10 g/dL) was examined using logistic regression modeling. Results: Median B-Pb among children who ate breakfast regularly and those who did not eat breakfast regularly were 6.1 g/dL and 7.2 g/dL, respectively. Eating breakfast was also associated with greater zinc blood levels. Adjusting for other relevant factors, the linear regression model revealed that eating breakfast regularly was significantly associated with lower B-Pb (beta = -0.10 units of log-transformed B-Pb compared with children who did not eat breakfast regularly, p = 0.02). Conclusion: The present study provides some initial human data supporting the notion that eating a regular breakfast might reduce B-Pb in young children. To our knowledge, this is the first human study exploring the association between breakfast frequency and B-Pb in young children. © 2011 Liu et al; licensee BioMed Central Ltd

Judicial Deference to Revenue Rulings: Reconciling Divergent Standards

This Article argues that revenue rulings should be treated consistently in all judicial fora. The diversity of approaches among the circuit courts suggests that Supreme Court review is warranted. Without judicial resolution, legislative intervention is appropriate; Congress should statutorily prohibit the citation of revenue rulings as authority for substantive arguments, in the same way as it has with IRS letter rulings. This Article begins by examining the attributes of revenue rulings that contribute to their distinctive status. Revenue rulings are not on a par with regulations, which are entitled to judicial deference, but rulings deserve more weight than other IRS statements of position. Thus, the issues treated in this Article present themselves only with respect to such rulings. Part In analyzes the disparate approaches adopted by the courts, and Part IV explains the circuit courts\u27 apparent eagerness to break with precedent and the Tax Court\u27s firm adherence to tradition. The generalist judges of the federal bench seem to be actively searching for ways to defer, while the specialized Tax Court judges show no interest in letting others decide tax questions. Part V considers the consequences of the movement toward deference and the division among the courts. On a practical level, the existence of a revenue ruling (on point) largely controls the choice of forum. Judicial deference encourages the IRS to issue revenue rulings simply as a means of ensuring success in court. Finally, the courts\u27 increasing tendency to defer to revenue rulings defeats the purposes underlying allocation of jurisdiction over tax controversies, wherein generalist federal judges were meant to contribute something more than a rubber stamp

Tax Opinion Policies and Procedures

This Article summarizes and comments on a 2021 survey by the American College of Tax Counsel (ACTC) on the policies and procedures followed by law and accounting firms in drafting tax opinions. The Article provides background on the contexts in which tax opinions are issued and considerations that are relevant to the composition of such opinions; defines and distinguishes among the levels of assurance at which tax opinions are typically provided; and presents an overview of ethical rules and related considerations, including Circular 230 and the Code\u27s preparer penalty provisions, implicated in the process of drafting and issuing tax opinions. The Article concludes by making several suggestions to professional firms that are engaged in establishing or reviewing their own opinion processes and to ACTC on how to move forward with its effort to provide useful information and materials to tax professionals

Presentation of Student Awards

THE GINA MARIA ESCARCE MEMORIAL AWARD - Melanie Campbell & Samuel Plutchok THE WILLIAM ERIC GOLDBERG SCHOLARSHIP - Keith Dominguez & Mishal Pahrand THE OUTSTANDING LAW STUDENT AWARD - Steven Mare & Michael Schechner THE DISTINGUISHED SERVICE TO THE SCHOOL AWARD - Fatima Guillen-Wals