TAXATION-FEDERAL ESTATE TAX-TAXABILITY OF JOINT AND SURVIVOR ANNUITY PAID PURSUANT TO PENSION PLAN

Under a pension and retirement plan, decedent had the option of receiving a pension for life or a smaller pension while both he and his wife lived, with two-thirds of such reduced pension payable to the survivor for life. On decedent\u27s normal retirement date he chose the latter. Decedent did not retire but continued working until his death. His wife was then entitled to receive a monthly income for life under the pension plan. The Commissioner of Internal Revenue determined that the value of the wife\u27s annuity should be included in the decedent\u27s gross estate. Plaintiff instituted action for refund of the tax attributable to the annuity. Held, for the plaintiff. The value of the annuity is not includible in decedent\u27s gross estate under section 811(c)(1)(B) of the Internal Revenue Code because the decedent\u27s interest did not result from the rights transferred to the wife by his election. Herrick v. United States, (D.C. N.Y. 1952) 108 F. Supp. 20

Seismic Tremor Reveals Spatial Organization and Temporal Changes of Subglacial Water System

©2019. American Geophysical Union. All Rights Reserved.Subglacial water flow impacts glacier dynamics and shapes the subglacial environment. However, due to the challenges of observing glacier beds, the spatial organization of subglacial water systems and the time scales of conduit evolution and migration are largely unknown. To address these questions, we analyze 1.5‐ to 10‐Hz seismic tremor that we associate with subglacial water flow, that is, glaciohydraulic tremor, at Taku Glacier, Alaska, throughout the 2016 melt season. We use frequency‐dependent polarization analysis to estimate glaciohydraulic tremor propagation direction (related to the subglacial conduit location) and a degree day melt model to monitor variations in melt‐water input. We suggest that conduit formation requires sustained water input and that multiconduit flow paths can be distinguished from single‐conduit flow paths. Theoretical analysis supports our seismic interpretations that subglacial discharge likely flows through a single‐conduit in regions of steep hydraulic potential gradients but may be distributed among multiple conduits in regions with shallower potential gradients. Seismic tremor in regions with multiple conduits evolves through abrupt jumps between stable configurations that last 3–7 days, while tremor produced by single‐conduit flow remains more stationary. We also find that polarized glaciohydraulic tremor wave types are potentially linked to the distance from source to station and that multiple peak frequencies propagate from a similar direction. Tremor appears undetectable at distances beyond 2–6 km from the source. This new understanding of the spatial organization and temporal development of subglacial conduits informs our understanding of dynamism within the subglacial hydrologic system.Raw seismic data described in this paper are available through the Incorporated Research Institutions for Seismology Data Management Center (http://ds.iris.edu/mda/ZQ? timewindow=2015‐2016; Amundson et al., 2015). The raw weather data used in this paper can be found through the Arctic Data Center (https://doi.org/ 10.18739/A2H98ZC7V; Bartholomaus & Walter, 2018). Python code developed to carry out the analyses presented here is available at https://github.com/ voremargot/Seismic‐Tremor‐Reveals‐ Spatial‐Organization‐and‐Temporal‐ Changes‐of Subglacial‐Water‐System and https://github.com/ tbartholomaus/med_spec. This study was made possible with support from the University of Texas Institute for Geophysics and the University of Idaho. We thank Ginny Catania for the loan of weather stations. J. P. W.'s and J. M. A.'s contributions to this work were supported by the U.S. National Science Foundation (OPP‐1337548 and OPP‐ 1303895). T. C. B. thanks Dylan Mikesell for an early conversation, which inspired the analysis presented here.Ye

Seismic Tremor Reveals Spatial Organization and Temporal Changes of Subglacial Water System

©2019. American Geophysical Union. All Rights Reserved.Subglacial water flow impacts glacier dynamics and shapes the subglacial environment. However, due to the challenges of observing glacier beds, the spatial organization of subglacial water systems and the time scales of conduit evolution and migration are largely unknown. To address these questions, we analyze 1.5‐ to 10‐Hz seismic tremor that we associate with subglacial water flow, that is, glaciohydraulic tremor, at Taku Glacier, Alaska, throughout the 2016 melt season. We use frequency‐dependent polarization analysis to estimate glaciohydraulic tremor propagation direction (related to the subglacial conduit location) and a degree day melt model to monitor variations in melt‐water input. We suggest that conduit formation requires sustained water input and that multiconduit flow paths can be distinguished from single‐conduit flow paths. Theoretical analysis supports our seismic interpretations that subglacial discharge likely flows through a single‐conduit in regions of steep hydraulic potential gradients but may be distributed among multiple conduits in regions with shallower potential gradients. Seismic tremor in regions with multiple conduits evolves through abrupt jumps between stable configurations that last 3–7 days, while tremor produced by single‐conduit flow remains more stationary. We also find that polarized glaciohydraulic tremor wave types are potentially linked to the distance from source to station and that multiple peak frequencies propagate from a similar direction. Tremor appears undetectable at distances beyond 2–6 km from the source. This new understanding of the spatial organization and temporal development of subglacial conduits informs our understanding of dynamism within the subglacial hydrologic system.Raw seismic data described in this paper are available through the Incorporated Research Institutions for Seismology Data Management Center (http://ds.iris.edu/mda/ZQ? timewindow=2015‐2016; Amundson et al., 2015). The raw weather data used in this paper can be found through the Arctic Data Center (https://doi.org/ 10.18739/A2H98ZC7V; Bartholomaus & Walter, 2018). Python code developed to carry out the analyses presented here is available at https://github.com/ voremargot/Seismic‐Tremor‐Reveals‐ Spatial‐Organization‐and‐Temporal‐ Changes‐of Subglacial‐Water‐System and https://github.com/ tbartholomaus/med_spec. This study was made possible with support from the University of Texas Institute for Geophysics and the University of Idaho. We thank Ginny Catania for the loan of weather stations. J. P. W.'s and J. M. A.'s contributions to this work were supported by the U.S. National Science Foundation (OPP‐1337548 and OPP‐ 1303895). T. C. B. thanks Dylan Mikesell for an early conversation, which inspired the analysis presented here.Ye

Seismic Tremor Reveals Spatial Organization and Temporal Changes of Subglacial Water System

Subglacial water flow impacts glacier dynamics and shapes the subglacial environment. However, due to the challenges of observing glacier beds, the spatial organization of subglacial water systems and the time scales of conduit evolution and migration are largely unknown. To address these questions, we analyze 1.5‐ to 10‐Hz seismic tremor that we associate with subglacial water flow, hat is, glaciohydraulic tremor, at Taku Glacier, Alaska, throughout the 2016 melt season. We use frequency‐dependent polarization analysis to estimate glaciohydraulic tremor propagation direction (related to the subglacial conduit location) and a degree day melt model to monitor variations in melt‐water input. We suggest that conduit formation requires sustained water input and that multiconduit flow paths can be distinguished from single‐conduit flow paths. Theoretical analysis supports our seismic interpretations that subglacial discharge likely flows through a single‐conduit in regions of steep hydraulic potential gradients but may be distributed among multiple conduits in regions with shallower potential gradients. Seismic tremor in regions with multiple conduits evolves through abrupt jumps between stable configurations that last 3–7 days, while tremor produced by single‐conduit flow remains more stationary. We also find that polarized glaciohydraulic tremor wave types are potentially linked to the distance from source to station and that multiple peak frequencies propagate from a similar direction. Tremor appears undetectable at distances beyond 2–6 km from the source. This new understanding of the spatial organization and temporal development of subglacial conduits informs our understanding of dynamism within the subglacial hydrologic system

Biliary Secretion of Glutathione in Estradiol 17␤-D-Glucuronide- Induced Cholestasis

ABSTRACT Estradiol-17␤-D-glucuronide (E2-17G) induces an acute but reversible inhibition of bile flow after its intravenous administration to rats, due in part to the endocytic retrieval of the canalicular multidrug resistance-associated transporter protein 2 and the bile salt export pump, transporters that contribute to bile flow. Decreased bile salt-independent bile flow (BSIF) is also involved and persists during the phase of recovery from cholestasis. Because glutathione and HCO 3 Ϫ are major contributors to BSIF, we evaluated changes in their biliary excretion and the hepatic content of total glutathione during E2-17G-induced cholestasis. E2-17G acutely decreased bile flow and biliary excretion of total glutathione by about 80%; glutathione excretion was still inhibited at 80 min and 120 min, even though bile flow was partially and totally restored, respectively. Neither liver glutathione content nor the proportions of oxidized glutathione in bile and liver were affected by E2-17G at any time. HCO 3 Ϫ concentrations in bile were unchanged, so that secretion paralleled variations in bile flow. In the isolated perfused liver, addition of E2-17G decreased both bile flow and the biliary concentration of glutathione, whereas addition of its noncholestatic isomer estradiol-3-D-glucuronide (E2-3G) did not inhibit bile flow, but significantly reduced the concentration of glutathione in bile. The bile:liver concentration ratios of glutathione were significantly decreased in vivo by E2-17G and in the perfused liver by E2-17G and E2-3G. These data indicate that E2-17G cis-inhibits the canalicular transport of glutathione and thus contributes to the cholestatic effect by inhibiting BSIF

p53 Regulates Oxidative Stress-Mediated Retrograde Signaling: A Novel Mechanism for Chemotherapy-Induced Cardiac Injury

The side effects of cancer therapy on normal tissues limit the success of therapy. Generation of reactive oxygen species (ROS) has been implicated for numerous chemotherapeutic agents including doxorubicin (DOX), a potent cancer chemotherapeutic drug. The production of ROS by DOX has been linked to DNA damage, nuclear translocation of p53, and mitochondrial injury; however, the causal relationship and molecular mechanisms underlying these events are unknown. The present study used wild-type (WT) and p53 homozygous knock-out (p53−/−) mice to investigate the role of p53 in the crosstalk between mitochondria and nucleus. Injecting mice with DOX (20 mg/kg) causes oxidative stress in cardiac tissue as demonstrated by immunogold analysis of the levels of 4-hydroxy-2′-nonenal (4HNE)-adducted protein, a lipid peroxidation product bound to proteins. 4HNE levels increased in both nuclei and mitochondria of WT DOX-treated mice but only in nuclei of DOX-treated p53(−/−) mice, implicating a critical role for p53 in causing DOX-induced oxidative stress in mitochondria. The stress-activated protein c-Jun amino-terminal kinase (JNKs) was activated in response to increased 4HNE in WT mice but not p53(−/−) mice receiving DOX treatment, as determined by co-immunoprecipitation of HNE and pJNK. The activation of JNK in DOX treated WT mice was accompanied by Bcl-2 dissociation from Beclin in mitochondria and induction of type II cell death (autophagic cell death), as evidenced by an increase in LC3-I/LC-3-II ratio and γ-H2AX, a biomarker for DNA damage. The absence of p53 significantly reduces mitochondrial injury, assessed by quantitative morphology, and decline in cardiac function, assessed by left ventricular ejection fraction and fraction shortening. These results demonstrate that p53 plays a critical role in DOX-induced cardiac toxicity, in part, by the induction of oxidative stress mediated retrograde signaling

Redox Proteomic Identification of HNE-Bound Mitochondrial Proteins in Cardiac Tissues Reveals a Systemic Effect on Energy Metabolism After Doxorubicin Treatment

Doxorubicin (DOX), one of the most effective anticancer drugs, is known to generate progressive cardiac damage, which is due, in part, to DOX-induced reactive oxygen species (ROS). The elevated ROS often induce oxidative protein modifications that result in alteration of protein functions. This study demonstrates that the level of proteins adducted by 4-hydroxy-2-nonenal (HNE), a lipid peroxidation product, is significantly increased in mouse heart mitochondria after DOX treatment. A redox proteomics method involving two-dimensional electrophoresis followed by mass spectrometry and investigation of protein databases identified several HNE-modified mitochondrial proteins, which were verified by HNE-specific immunoprecipitation in cardiac mitochondria from the DOX-treated mice. The majority of the identified proteins are related to mitochondrial energy metabolism. These include proteins in the citric acid cycle and electron transport chain. The enzymatic activities of the HNE-adducted proteins were significantly reduced in DOX-treated mice. Consistent with the decline in the function of the HNE-adducted proteins, the respiratory function of cardiac mitochondria as determined by oxygen consumption rate was also significantly reduced after DOX treatment. Treatment with Mn(III) meso-tetrakis(N-n-butoxyethylpyridinium-2-yl)porphyrin, an SOD mimic, averted the doxorubicin-induced mitochondrial dysfunctions as well as the HNE–protein adductions. Together, the results demonstrate that free radical-mediated alteration of energy metabolism is an important mechanism mediating DOX-induced cardiac injury, suggesting that metabolic intervention may represent a novel approach to preventing cardiac injury after chemotherapy