Effects of Species, Maturity and Additive on the Feed Quality of Whole Crop Cereal Silage

Chemical composition of whole crop cereals differ among species and maturity stages. These chemical differences create variations in silage quality (Bergen et al., 1991). There is only limited information available on the effects of plant species and maturity on the use of additives for whole crop cereal silage. The objective of this experiment was to determine the effects of species, maturity, additive and their interactions on nutrient composition and fermentation characteristics of whole crop cereal silage

TAXATION - FEDERAL ESTATE TAX - CLAIMS ARISING OUT OF AN ANTENUPTIAL AGREEMENT AS DEDUCTIONS FROM GROSS ESTATE

An antenuptial agreement provided that in the event the wife survived her husband she would receive $50,000 in lieu of her dower rights. After his death the executors paid this sum, and then sought to deduct it from the gross estate as a claim against the estate. In affirming the Board of Tax Appeals the court held that marriage and relinquishment of dower were not an adequate and full consideration in money or money\u27s worth and hence the claims were not deductible under the Revenue Act of 1926. Empire Trust Co. v. Commissioner of Internal Revenue, (C. C. A. 4th, 1938) 94 F. (2d) 307

PUBLIC UTILITIES - COLLECTIONS - DISCONTINUANCE OF SERVICE

Defendant\u27s rate schedule provided for a minimum charge of $1 per month for each month of the year. Plaintiff was connected to defendant\u27s system in May. The first electric bill included four dollars as the minimum charge for the months from January to May, defendant claiming that the minimum charges ran from the first of the calendar year. Plaintiff paid for the other items but refused payment of the four dollars. Service was discontinued in July. The lower court decided that it did not have jurisdiction to give either an injunction or damages. Held, where an account is honestly disputed, the utility must not discontinue service. The jurisdiction of the public utilities commission is not exclusive and a new trial will be ordered in the lower court. Steele v. Clinton Electric & Power Co., (Conn. 1937) 193 A. 613

TAXATION - FEDERAL ESTATE TAX - SUBSCRIPTIONS TO CHARITABLE AND EDUCATIONAL INSTITUTIONS AS DEDUCTIONS FROM GROSS ESTATE

Decedent had promised to contribute funds to numerous educational, religious, and charitable institutions. Some of these pledges were conditioned on pledges of third parties to perform certain duties or to furnish subscriptions to equal amounts. In several instances the institutions, on fullfillment of the conditions, acted in reliance on these promises in a manner that made them enforceable against the estate under the state law. The executor had paid some of these claims. In affirming the Board of Tax Appeals the court held that pledges, though later satisfied by the executor, cannot be deducted from the gross estate as transfers to charities as provided in section 303 (a) (3) of the Revenue Act of 1926. But because there is no requirement that the consideration be paid into the decedent\u27s estate, those subscriptions conditioned on promises of third parties are proper deductions as claims against the estate when the conditions are satisfied under section 303 (a) (1). Taft v. Commissioner of Internal Revenue, (C. C. A. 6th, 1937) 92 F. (2d) 667, affd. (U.S. 1938) 58 S. Ct. 891

CORPORATIONS-FOREIGN CORPORATIONS-ENTRANCE FEES-CONSTITUTIONALITY

A Virginia statute, providing that foreign corporations desiring to carry on intrastate business there must pay an entrance fee graduated according to authorized capital stock, imposed on plaintiff a fee of $5,000. Only two-thirds of plaintiff\u27s authorized stock was issued. A considerable amount of its assets were used in interstate commerce, though the sum invested in Virginia was negligible. Plaintiff contended that such an entrance fee burdened interstate commerce because measured by property used in interstate commerce, that it denied due process because measured by property without the state, and that it denied equal protection of the laws becaused measured by authorized capital stock, not all of which was issued. In affirming a prior decision upholding the same statute, the court held that, the state having authority to charge such a fee, it is unimportant how that fee is measured. Atlantic Refining Co. v. Virginia, 302 U.S. 22, 58 S. Ct. 75 (1937)

BANKS AND BANKING - RELATIONSHIP TO CUSTOMERS - PRINCIPAL OR CREDITOR

A collection agreement permitted plaintiff to clear items through defendant bank in return for maintaining a balance of $10,000 which was not subject to check. All items received immediate credit, and twice weekly defendant bank remitted, in New York exchange, all amounts in excess of$10,000. On insolvency of defendant bank, plaintiff sought a preferred claim on the basis that the bank was its agent for collection. Held, where, as here, the bank may use the funds before remittance, or where the depositor may withdraw any part of the funds, the relationship is that of debtor-creditor and not of principal-agent. American Sugar Refining Co. v. Anderson, (D. C. Ky. 1937) 20 F. Supp. 55

INJUNCTIONS - DEFAMATION - INJURY TO BUSINESS

A complaint praying for an injunction alleged that plaintiff, a retail dealer in automobiles, sold defendant an automobile in good condition; that defendant complained of the steering and demanded a replacement of the parts; that upon inspection, the steering apparatus was found to be in good condition and defendant\u27s request was refused; that thereafter defendant carried signs on the car indicating that it was defective and that plaintiff would do nothing about it; and that he did this, knowing that his claims were false, solely for the purpose of injuring plaintiff and to extort money from him. On overruling a demurrer to this complaint and affirming a final decree which awarded an injunction, the court held that the owner of a business which is damaged as a result of a continuing course of malicious misrepresentation is entitled to injunctive relief. Menard v. Houle, (Mass. 1937) II N. E. (2d) 436

CARRIERS - FEDERAL REGULATION OF MOTOR TRANSPORTATION BROKERS

A broker is, in general, an intermediary or go-between in the business of negotiating contracts for others. His economic function is that of bringing buyer and seller together. A motor transportation broker is engaged in the business of arranging for contracts dealing with motor transportation service. His function is to bring together a prospective passenger or shipper seeking service and a carrier willing to provide the service demanded. Tourist agency, travel bureau, and share-the-expense agency are familiar terms used to designate the passenger transportation broker. There is a larger, but not so wellknown, group of brokers dealing in the hauling of motor freight. With few exceptions, the problems dealt with are applicable to both classes

Nearest neighbor - A new non-parametric test used for classifying spectral data

Nonparametric statistical interference program for spectral data classificatio

In-Suit Doppler Technology Assessment

The objective of this program was to perform a technology assessment survey of non-invasive air embolism detection utilizing Doppler ultrasound methodologies. The primary application of this technology will be a continuous monitor for astronauts while performing extravehicular activities (EVA's). The technology assessment was to include: (1) development of a full understanding of all relevant background research; and (2) a survey of the medical ultrasound marketplace for expertise, information, and technical capability relevant to this development. Upon completion of the assessment, LSR was to provide an overview of technological approaches and R&D/manufacturing organizations