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

Type of Stress Induces Differential Responses in Acer rubrum (Red Maple), but Induced Responses Have No Effect on Herbivorous Pests

Plants thrive in dynamic environments requiring adaptive strategies in response to environmental stressors. Furthermore, insect herbivores may be attracted or deterred by the expression of these traits. This study examines growth, physiological, and phytochemical adaptations of maple trees in response to stressors and how these stressors effect herbivore feeding behavior within an agricultural production system. Agricultural systems are unique because plants experience environmental stressors unique to production such as herbicide sprays and girdling. Using four environmental stressors commonly observed in agricultural production (control, mechanical defoliation, chemical defoliation, and girdling), applied to two cultivars of red maple (Acer rubrum, ‘Brandywine’ and ‘Franksred’), this study analyzed differentiation of expressed traits in a production system. Responses varied depending on cultivar and stress treatment but had no effect on insect herbivore behavior. Understanding the ecological interactions within these systems will provide information for better plant production and pest management recommendations

WMD in Iraq: Evidence and Implications

Examines what the intelligence community understood about Iraq's WMD programs before the 2003 war in Iraq. Outlines policy reforms designed to improve assessments, deter transfer of WMD to terrorists, and avoid politicization of the intelligence process

The Impact of Social Media on Teenage Females Self-Esteem

Social media has become the way we connect with the world. Social networking sites, including Facebook, Instagram, Snapchat, Twitter and TikTok, allow users to share intimate details of their lives, upload photographs, initiate and maintain relationships, plan social gatherings, observe the lives of others and express beliefs, values and emotions. In the last ten years, numerous articles have focused on the relationship between social media use and mental health however, very few studies have concentrated on self-esteem, especially in teenage females. The purpose of this literature review is to explore the associations between increased social media activity (greater than 2 hours daily) and self-esteem in adolescent (aged 13-19) females in comparison to those teens participating less than 2 hours of social media daily viewing. Five databases including Academic Search Premier, APA PsychInfo, CINAHL, MEDLINE and Pubmed were searched utilizing several key words resulting in a total of 11 articles for inclusion in this systematic review of literature. Studies were included if they addressed social media use, self-esteem and reported the total screen time adolescents used. The overwhelming evidence suggests a negative relationship between increased social media use and self-esteem

Restoring Empirical Evidence to the Pursuit of Evenhanded Capital Sentencing

In the denial of certiorari review in Hidalgo v. Arizona, 138 S. Ct. 1054 (2018), a four-Justice statement commented on the petition and the underlying litigation challenging, on the basis of empirical evidence, whether the Arizona capital sentencing statute sufficiently narrows the pool of defendants eligible to receive the death penalty. The Hidalgo Statement observes that the Arizona Supreme Court erred in its application of the Federal law and the petition raised an “important Eighth Amendment question” based on research into the operation of the sentencing statute. In declining the case, the four Justices encouraged similar future challenges and urged the development of trial court records examining any such statistical proof of alleged constitutional deficiencies. Since the landmark decision McCleskey v. Kemp, 481 U.S. 279 (1987), the Supreme Court has essentially sidelined empirically developed challenges to criminal statutes. Hidalgo offers noteworthy guidance to the potential restoration, after three decades, of a former avenue for constitutional redress premised upon statistical and historical analyses. This article addresses the present implications of the Burger and Rehnquist Courts’ foreclosure of this means to constitutional scrutiny and suggests steps to restoring the evidentiary salience of empirical proof reflecting the actual operation of the death penalty