Federal Income Tax Developments: 1985

This article discusses the federal income tax developments of 1985, including relevant Supreme Court cases, deductions, legislative and treasury regulations, and income recognition and related topics

Federal Income Tax Developments: 1986

This article surveys the 1986 federal income tax developments including relevant Supreme Court cases, income, deductions, corporate, partnership and trust taxation, as well as miscellaneous items

Hemispheric Processing in Conventional Metaphor Comprehension: The Role of General Knowledge

This study explored the relation between general knowledge and the hemispheric processing of metaphoric expressions in college age students. We hypothesized that prior knowledge influences how the hemispheres process metaphors in these individuals. In this study, 97 young (college-aged) adults completed a general knowledge and vocabulary test, and were then divided into high-knowledge/high-vocabulary and low-knowledge/low-vocabulary groups. Next, participants viewed word pairs consisting of conventional metaphors, novel metaphors, word pairs with a literal meaning, and unrelated word pairs. The first word in each pair was presented centrally, and the second was presented to the right visual field-left hemisphere (rvf-LH) or the left visual field-right hemisphere (lvf-RH), and participants indicated whether each pair was a meaningful expression. Accuracy results showed an interaction between general knowledge and visual-field hemisphere. Low-knowledge participants were more accurate for metaphors presented to the rvf-LH than the lvf-RH, whereas high-knowledge participants showed no accuracy differences between the hemispheres. We also found an interaction between vocabulary and visual field-hemisphere for conventional metaphors. Specifically, low-vocabulary participants showed a left-hemisphere accuracy advantage, but high-vocabulary participants showed similar accuracy patterns in both hemispheres. These results suggest that young adult readers who have more general knowledge process conventional metaphors similarly in both hemispheres, whereas young adult readers who have less general knowledge may rely more heavily on left-hemisphere processes during conventional metaphor comprehension

Federal Income Tax Developments: 1984

FEDERAL INCOME TAX DEVELOPMENTS: 1984 is the twelfth in a series of articles published at The University of Akron School of Law. In keeping with the established format, the scope of this survey is limited to selected substantive developments in the field of income taxation

Backflow in a Fermi Liquid

We calculate the backflow current around a fixed impurity in a Fermi liquid. The leading contribution at long distances is radial and proportional to 1/r^2. It is caused by the current induced density modulation first discussed by Landauer. The familiar 1/r^3 dipolar backflow obtained in linear response by Pines and Nozieres is only the next to leading term, whose strength is calculated here to all orders in the scattering. In the charged case the condition of perfect screening gives rise to a novel sum rule for the phase shifts. Similar to the behavior in a classical viscous liquid, the friction force is due only to the leading contribution in the backflow while the dipolar term does not contribute.Comment: 4 pages, 1 postscript figure, uses ReVTeX and epsfig macro, submitted to Physical Review Letter