Hicks v. Dowd, Conservation Easements, and the Charitable Trust Doctrine: Setting the Record Straight

This is the fourth in an exchange of articles published by the Wyoming Law Review discussing the application of charitable trust principles to conservation easements conveyed as charitable gifts. In 2002, Johnson County, Wyoming, attempted to terminate a conservation easement that had been conveyed to the County as a tax-deductible charitable gift. The County\u27s actions were challenged, first in a suit brought by a resident of the County, Hicks v. Dowd, and then in a suit brought by the Wyoming Attorney General, Salzburg v. Dowd. The over six years of litigation associated with the easement\u27s attempted termination has been the catalyst and background for the exchange of articles

Hicks v. Dowd, Conservation Easements, and the Charitable Trust Doctrine: Setting the Record Straight

This is the fourth in an exchange of articles published by the Wyoming Law Review discussing the application of charitable trust principles to conservation easements conveyed as charitable gifts. In 2002, Johnson County, Wyoming, attempted to terminate a conservation easement that had been conveyed to the County as a tax-deductible charitable gift. The County\u27s actions were challenged, first in a suit brought by a resident of the County, Hicks v. Dowd, and then in a suit brought by the Wyoming Attorney General, Salzburg v. Dowd. The over six years of litigation associated with the easement\u27s attempted termination has been the catalyst and background for the exchange of articles

The United States Chiropractic Workforce: An alternative or complement to primary care?

UnlabelledBackgroundIn the United States (US) a shortage of primary care physicians has become evident. Other health care providers such as chiropractors might help address some of the nation's primary care needs simply by being located in areas of lesser primary care resources. Therefore, the purpose of this study was to examine the distribution of the chiropractic workforce across the country and compare it to that of primary care physicians.MethodsWe used nationally representative data to estimate the per 100,000 capita supply of chiropractors and primary care physicians according to the 306 predefined Hospital Referral Regions. Multiple variable Poisson regression was used to examine the influence of population characteristics on the supply of both practitioner-types.ResultsAccording to these data, there are 74,623 US chiropractors and the per capita supply of chiropractors varies more than 10-fold across the nation. Chiropractors practice in areas with greater supply of primary care physicians (Pearson's correlation 0.17, p-value < 0.001) and appear to be more responsive to market conditions (i.e. more heavily influenced by population characteristics) in regards to practice location than primary care physicians.ConclusionThese findings suggest that chiropractors practice in areas of greater primary care physician supply. Therefore chiropractors may be functioning in more complementary roles to primary care as opposed to an alternative point of access

Perceived barriers to career advancement and organizational commitment in sales

This paper identifies three potential barriers to career advancement in sales: being excluded from informal networks, a lack of cultural fit, and a lack of mentoring. Using a sample of 241 account executives and managers from an organization in the television broadcasting industry, study results suggest that perceived barriers to career advancement (PBCA) have a significant negative impact on the organizational commitment (OC) of these sales employees. Effects are estimated with path analysis, and the effects of common method bias and job satisfaction are considered. Demographic variables (age, gender, company tenure, job level) are also hypothesized to moderate the relationship between PBCA and OC. The negative influence of PBCA on OC is found to become stronger as company tenure increases. Data also suggest that the negative relationship between PBCA and OC is more powerful among account executives than sales managers/directors. Managerial and research implications are discussed

From Parasite to Mutualist: Rapid Evolution of Wolbachia in Natural Populations of Drosophila

Wolbachia are maternally inherited bacteria that commonly spread through host populations by causing cytoplasmic incompatibility, often expressed as reduced egg hatch when uninfected females mate with infected males. Infected females are frequently less fecund as a consequence of Wolbachia infection. However, theory predicts that because of maternal transmission, these “parasites” will tend to evolve towards a more mutualistic association with their hosts. Drosophila simulans in California provided the classic case of a Wolbachia infection spreading in nature. Cytoplasmic incompatibility allowed the infection to spread through individual populations within a few years and from southern to northern California (more than 700 km) within a decade, despite reducing the fecundity of infected females by 15%–20% under laboratory conditions. Here we show that the Wolbachia in California D. simulans have changed over the last 20 y so that infected females now exhibit an average 10% fecundity advantage over uninfected females in the laboratory. Our data suggest smaller but qualitatively similar changes in relative fecundity in nature and demonstrate that fecundity-increasing Wolbachia variants are currently polymorphic in natural populations

Everything But the Merits: Analyzing the Procedural Aspects of the Healthcare Litigation

The role of States as Litigants in the Mandate Litigation Panel featured E. Duncan Getchell, Jr., Solicitor General of Virginia; William F. Brockman, Acting Solicitor General of Maryland; and William P. Marshall, the William Rand Kenan, Jr. Distinguished Professor of Law at the University of North Carolina School of Law. The Defining the Scope and Legal Effect of the Challenges to the Individual Mandate Panel featured Edward A. Hartnett, Richard J. Hughes Professor at the Seton Hall University School of Law; Tobias A. Dorsey, Special Counsel for the United States Sentencing Commission (USSC); and Kevin C. Walsh, Assistant Professor of Law at the University of Richmond School of Law The Situating the Mandate Litigation in the Broader Regulatory and Political Landscape Panel featured Bradley W. Joondeph, Santa Clara University School of Law, Creator of the ACA litigation blog; A. Christopher Bryant, Professor of Law at the University of Cincinnati College of Law; and Elizabeth Weeks Leonard, Associate Professor of Law at the University of Georgia Law School

ABA RPTE Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements and Federal Tax Law

In October 2015, the American Bar Association’s Real Property, Trust and Estate Law (RPTE) section convened a Conservation Easement Task Force. The objective of the Task Force was to provide recommendations regarding federal tax law as it relates to conservation easements. This Report is the culmination of the Task Force’s work. Part I of the Report is an Executive Summary of the Task Force’s recommendations. Part II provides the background necessary to understand the Task Force’s recommendations. Part III briefly sets forth the Task Force’s comments on the Tax Cuts and Jobs Act of 2017 as it relates to charitable contributions in general and conservation easement donations in particular. In Part IV, the Task Force recommends that the Treasury publish safe harbor provisions that would be common to most conservation easements. Part V sets forth the Task Force’s recommendations regarding amendments and discretionary consents, the inconsistent use regulations, and furthering transparency in conservation easement administration. Part VI discusses issues surrounding valuation of conservation easements. Part VII contains a brief comment on syndicated conservation easement transactions. Part VIII is the Task Force response to certain proposals the Treasury Department made (most recently in 2016) to change conservation easement law.Appendix A sets forth the “perpetuity” requirements of § 170(h) and the Treasury Regulations.Appendix B offers specific language to facilitate the preparation of key safe harbor provisions

High performance electromagnetic railgun launcher

A railgun operates at high pressure (up to 350 MPa) without structural damage and is readily disassembled for inspection, maintenance and component testing. A rail assembly is pressed into a hoop-wound epoxy fiberglass containment tube and clamped within a steel compression frame. The geometry of the rail assembly permits rail movement without insulator intrusion and achieves bore sealing during rail movement at maximum pressure. The rail assembly also has replaceable insulator inserts which are isolated from rail re-bound shock. Fused quartz insulator inserts provide the best results. A flash tube is provided at the gun muzzle to suppress precursor discharge and commutate precursor current back to the armature. To realize increased velocity without sacrificing in-bore projectile stability, a cut-corner projectile is used having a L/D ratio as small as 0.65 which reduces the mass by about 11%.Board of Regents, University of Texas Syste

1864-01-14 Provost Marshal (4th District) Elijah Low and other officers oppose Captain Crossman\u27s promotion to Major

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