A National Tax Bar: An End to the Attorney-Accountant Tax Turf War

Although current case law is divided regarding when an accountant is practicing law, this Article will explore different approaches to this problem. Specifically, Part II of this Article explores which entities control the regulation of the legal profession. Next, Part III examines the impact of the state courts on the issue of unauthorized legal practice. Part IV touches on the related issue of privilege and the treatment of attorney-client privilege in the context of tax practice. Further, Part V considers whether tax practice should be considered the practice of law, and Part VI of this Article examines the legal profession\u27s obligation to regulate the practice of law. Finally, Part VII proposes new educational requirements and the establishment of a tax bar to assure the public of some minimum standard of education and competency in the area of taxation

Justice Scalia\u27s Tax Jurisprudence

Justice Scalia is an outspoken conservative acclaimed for his remarkable intellect and scholarship, and is noted for his adherence to the principle of judicial restraint. He pursues what he insists is an originalist path that relies on the Constitution\u27s actual text in decision-making. He works hard to try to maintain constitutional interpretation that does not change from case to case. So what happens when an originalist --concerned that Congress writes imprecise legislation and then leaves its interpretation and application in the hands of administrative agencies or, worse yet, the courts-is forced to deal with tax issues? This article takes a look at whether Scalia has been successful in trying to construct a coherent theory of constitutional interpretation that does not change from case to case, when those cases involve tax issues

Horizontally mounted solar collector

Solar energy is collected by using a vertical deflector assembly, a stationary reflector and a horizontally mounted solar collector. The deflector assembly contains a plurality of vanes which change the direction of the solar energy to the vertical, while constantly keeping the same side of the deflector facing the sun. The vertical rays are then reflected off the stationary reflector and are then absorbed by the collector

Strange bedfellows? Keyword and conceptual search unite to make sense of relevant ESI in electronic discovery

In the brief history of electronic discovery, the latter part of the twentieth century witnessed the demise of paper by a digital hero that emancipated the content of paper documents with OCR and TIFF. This technology added a third dimension to the realm of 2D paper document review and production that lead to a sea change in discovery methods. By many accounts what we have before us is a three-stage evolution from paper to digital to clustering in order to overcome the problems of volume and complexity of ESI. The intent of this position paper is to describe the development of the digital hero and methodology that is emancipating the content and context of ESI – conceptual search that spans file formats, languages and technique, and includes keyword search on a common, shared index

A new technique for monitoring the water vapor in the atmosphere

In the correction of satellite Doppler data for tropospheric effects the precipitable water vapor (PWV) is inferred at the tracking site. The technique depends on: (1) an ephemeris for the satellite; (2) an analytic model for the refraction range effect that is good to a few centimeters; (3) Doppler data with noise level below 10 centimeters; and (4) a surface pressure/temperature measurement at the tracking site. The PWV is a by product of the computation necessary to correct the Doppler data for tropospheric effects. A formulation of the refraction integral minimizes the necessity for explicit water vapor, temperature and pressure profiles

Study of Scalar Mesons and Related Radiative Decays

After a brief review of the puzzling light scalar meson sector of QCD, a brief summary will be given of a paper concerning radiative decays involving the light scalars. There, a simple vector meson dominance model is constructed in an initial attempt to relate a large number of the radiative decays involving a putative scalar nonet to each other. As an application it is illustrated why $a_0(980)-f_0(980)$ mixing is not expected to greatly alter the $f_0/a_0$ production ratio for radiative $\phi$ decays.Comment: 9 pages, 3 figures, Talk presented at SUNYIT (Utica/NY) conference on High Energy Physics, June 6, 200

Abstracts for the Planetary Geology Field Conference on Aeolian Processes

The Planetary Geology Field Conference on Aeolian Processes was organized at the request of the Planetary Geology Program office of the National Aeronautics and Space Administration to bring together geologists working on aeolian problems on earth and planetologists concerned with similar problems on the planets. Abstracts of papers presented at the conference are arranged herein by alphabetical order of the senior author. Papers fall into three broad categories: (1) Viking Orbiter and Viking Lander results on aeolian processes and/or landforms on Mars, (2) laboratory results on studies of aeolian processes, and (3) photogeology and field studies of aeolian processes on Earth

Possible Observational Criteria for Distinguishing Brown Dwarfs from Planets

The difference in formation process between binary stars and planetary systems is reflected in their composition as well as their orbital architecture, particularly orbital eccentricity as a function of orbital period. It is suggested here that this difference can be used as an observational criterion to distinguish between brown dwarfs and planets. Application of the orbital criterion suggests that with three possible exceptions, all of the recently-discovered substellar companions discovered to date may be brown dwarfs and not planets. These criterion may be used as a guide for interpretation of the nature of sub-stellar mass companions to stars in the future.Comment: LaTeX, 11 pages including 2 figures, accepted for publication in the Astrophysical Journal Letter

Thermoelastic-damping noise from sapphire mirrors in a fundamental-noise-limited interferometer

We report the first high-precision interferometer using large sapphire mirrors, and we present the first direct, broadband measurements of the fundamental thermal noise in these mirrors. Our results agree well with the thermoelastic-damping noise predictions of Braginsky, et al. [Phys. Lett. A 264, 1(1999)] and Cerdonio, et al.[Phys. Rev. D 63, 082003 (2001)], which have been used to predict the astrophysical reach of advanced interferometric gravitational wave detectors.Comment: 4 pages, 2 figure