TAXATION-FEDERAL ESTATE TAX-TRANSFERS OF LIFE INSURANCE IN CONTEMPLATION OF DEATH

Insurance policies on the life of a decedent are ordinarily included in his gross estate according to the provisions of section 811 (g) of the Internal Revenue Code. Where the policy is payable to a beneficiary other than the executor, it is taxable under section 811(g)(2): (1) if the decedent paid premiums on the policy, in proportion to the amount of premiums paid by him in relation to the total premiums paid, or (2) if the decedent possessed at his death any of the incidents of ownership. However, these provisions are not exclusive; even though section 811 (g) is inapplicable, insurance policies transferred by the decedent during his lifetime may still be subject to estate tax if the transfer falls within section 811(c), as a transfer in contemplation of death or intended to take effect in possession or enjoyment at or after death. At present, the interpretations of the possession or enjoyment clause would indicate that where the transfer is irrevocable, the transfer of insurance would not be taxable as intended to take effect in possession or enjoyment at or after death. Although it is not easy in all cases to distinguish the two clauses, our principal concern is with the contemplation of death provision

Constitutional Law-Eminent Domain-Master Flight Plan as a Taking of Land Under Approach Area to Municipal Airport

Plaintiff owned land adjacent to the Greater Pittsburgh Airport which lay under an approach area for one of the runways. Allegheny County, in compliance with rules and regulations of the Civil Aeronautics Authority, drafted a Master Plan, approved by the CAA, which showed the approach area over part of plaintiff\u27s property. Plaintiff sued to recover damages from the county, owner and operator of the airport, alleging an appropriation of his land because of the substantial interference with its use and enjoyment caused by flights at low altitudes above his land during landings and take-offs. Upon an award of damages by the viewers, the county objected, claiming there had been no taking; but the lower court dismissed the county\u27s exceptions. On appeal from the order of dismissal, held, reversed, two justices dissenting. Neither the ownership and operation of the airport nor the adoption of the Master Plan constituted a taking by the county of an easement of avigation over plaintiffs property for which compensation must be made. Griggs v. Allegheny Count

Contactless thermally stimulated lifetime measurements in detector-grade cadmium zinc telluride

Contactless thermally stimulated lifetime measurements were performed on detector-grade Cd1−xZnxTe (x∼0.1) crystals using a pulsed lasermicrowavecavityperturbation method. The carrier lifetime decreased from approximately 30 μs at 110 K to 4 μs at 160 K, and then remained relatively constant from 160 to 300 K. The sudden drop in carrier lifetime within a particular temperature range is consistent with the thermal activation of a charge trap with a detrapping time longer than the carrier lifetime. The maximum trap activation temperature and the minimum detrapping time are estimated from the lifetime versus temperature curve to be approximately 160 K and 10−6 s, respectively

A Massive Protostar Forming by Ordered Collapse of a Dense, Massive Core

We present 30 and 40 micron imaging of the massive protostar G35.20-0.74 with SOFIA-FORCAST. The high surface density of the natal core around the protostar leads to high extinction, even at these relatively long wavelengths, causing the observed flux to be dominated by that emerging from the near-facing outflow cavity. However, emission from the far-facing cavity is still clearly detected. We combine these results with fluxes from the near-infrared to mm to construct a spectral energy distribution (SED). For isotropic emission the bolometric luminosity would be 3.3x10^4 Lsun. We perform radiative transfer modeling of a protostar forming by ordered, symmetric collapse from a massive core bounded by a clump with high mass surface density, Sigma_cl. To fit the SED requires protostellar masses ~20-34 Msun depending on the outflow cavity opening angle (35 - 50 degrees), and Sigma_cl ~ 0.4-1 g cm-2. After accounting for the foreground extinction and the flashlight effect, the true bolometric luminosity is ~ (0.7-2.2)x10^5 Lsun. One of these models also has excellent agreement with the observed intensity profiles along the outflow axis at 10, 18, 31 and 37 microns. Overall our results support a model of massive star formation involving the relatively ordered, symmetric collapse of a massive, dense core and the launching bipolar outflows that clear low density cavities. Thus a unified model may apply for the formation of both low and high mass stars.Comment: 6 pages, 4 figures, 1 table, accepted to Ap

Multistate Assessment of Public Health Surveillance Relevant to American Indians and Alaska Natives, 2007

Improving the health of American Indian and Alaska Native (AI/AN) populations involves multiple agencies, levels of government, and jurisdictions. We assessed collaboration between state health departments and AI/AN Tribes and agencies through an online survey of State Epidemiologists. Frequencies and percentages of responses were examined by univariate and bivariate analyses. Among 39 states with federally recognized or state-recognized Tribes or federally funded urban Indian health centers, 25 (64%) participated. Nineteen had discussed public health surveillance with an AI/ AN government or nongovernment entity in the past 2 years (10 (53%) of these had ongoing, regular discussions about public health surveillance; nine (47%) had these discussions as needed). Nine (36%) responding states have a point person for working with AI/AN communities and/or agencies on public health surveillance. Four (16%) states have an active memorandum of understanding or other formal agreement with an AI/AN government or nongovernment entity regarding surveillance. To prepare for public health emergencies, six (24%) states involve the Indian Health Service, and eight (47%) involve another AI/AN entity. Functional relationships between state health departments and AI/AN agencies have not been consistently established. Strengthening these relationships will facilitate surveillance and response capacity to address continuing and emerging public health problems

The Ursinus Weekly, October 25, 1954

Mims Lawley crowned queen of Varsity Club homecoming • Chem. society tours refinery • Rabbi to address YM-YWCA • UC Messiah chorus largest in history • UC grad gains re-appointment • Curtain Club plans courtroom scene • Four Y commissioners plan program ideas • Rev. Gonser Founder\u27s Day speaker; 5 degrees conferred • Who will U.C. put in power? • Concerts available to music group • Bible study class meets • 62 Ursinus students appear on evasive Dean\u27s list • Truth about Stine? • Football holiday??? • Hazel strikes! • 24-hour call crew • Girl ex-leather-neck in South? • Lantern seeks to make its lamp brighter • Ursinus spirit and the freshmen • Hot off the stove!!! • Mr. Everything on campus • Honor system topic at WSGA meeting • Rabbi Schorsch to speak to SWC Wed. • Lafayette downs Bears in twin overtime 4-3 • Booster officers elected • Nutley tennis star • Curtis Hall sweeps I-M football crown • Belles preparing for all-college tourney • Bears tie Garnet in last 90 seconds: 28-yard pass to Krasley Garner\u27s 20-20 deadlock • Wagner drops fifth straight; Juniata trips Dickinson 31-0 • Belles bow to West Chester 5-3; U.C. Jayvees lose • Wynia, Moliter elected to Booster Committee postshttps://digitalcommons.ursinus.edu/weekly/1457/thumbnail.jp