Partnership Sales: When Nonrecourse Debt Exceeds Fair Market Value, Commissioner v. Tufts

The United States Supreme Court has used its decision in Commissioner v. Tufts to settle a conflict between circuits and to fine tune an ambiguity which it created thirty-six years ago in Crane v. Commissioner. The circumstances focus on a taxpayer who sells his partnership interest by having the purchaser assume nonrecourse debt to which the partnership property is subject

Biodiversity of Insect Populations in the Springfield Bog Metropark in Summit County, Ohio: A Secondary Succession Site

An initiative has been taken up by many environmental agencies for the conservation and restoration of endangered wetland habitats. These unique ecosystems are being depleted of resources and acreage due to industrialization and extensive anthropogenic activities. Bogs are a unique subgroup that are diminishing worldwide. The Springfield Metropark Bog is a newly established conservation area in Summit County, Ohio, in the United States. Insect populations were recorded over four seasons, starting in March 2015 and concluding in February 2016. Samples were taken from 3 different sites within the conserved habitat including field site, forested area, and a manufactured pond. Using a two-way ANOVA test to examine the dependent variables (families and individuals) in R statistical program, it was found that the significant difference in biodiversity of the habitats was between the pond and field. It appeared that seasonal changes had a greater effect on the growth and biodiversity than simply ecological succession over a time period. The overall analysis of families present and increases in their populations shows a trend in increasing biodiversity with many families important as bioindicators being observed in the study

Vol. 6, No. 2

Contents: Subcontracting within the Confines of the Public Labor Relations Acts, by Robert Perkovich and Michael Provines Privatization: A Management Perspective, Alan M. Levin, James K. Stucko, Jr. Further Referenceshttps://scholarship.kentlaw.iit.edu/iperr/1002/thumbnail.jp

Vol. 6, No. 2

Contents: Subcontracting within the Confines of the Public Labor Relations Acts, by Robert Perkovich and Michael Provines Privatization: A Management Perspective, Alan M. Levin, James K. Stucko, Jr. Further Referenceshttps://scholarship.kentlaw.iit.edu/iperr/1002/thumbnail.jp

Vol. 8, No. 1

Contents: Rutan v. Republican Party of Illinois: Does the Supreme Court\u27s Decision Signal the Demise of Political Patronage?, by J. Stuart Garbutt Unfair Labor Practice Complaints Under the IELRA, Robert Perkovich Recent Developments, by the Student Editorial Board Further References, compiled by Margaret A. Chaplanhttps://scholarship.kentlaw.iit.edu/iperr/1007/thumbnail.jp