A structural, spectroscopic and theoretical study of the triphenylphosphine chalcogenide complexes of tungsten carbonyl, [W(XPPh3)(CO)5], X=O, S, Se

The series [W(XPPh3)(CO)5], X=O, S, Se has been structurally determined by X-ray crystallography and fully characterised spectroscopically to provide data for comparing the bonding of the Ph3PX ligands to the metal. The P-X-W angles are 134.3°, 113.2° and 109.2°, respectively, for X=O, S, Se. The bonding has been analysed using EHMO calculations which suggest that lower P-X-W angles depend on the relative importance of σ-bonding, which in turn depends on the chalcogen in the order X=Se > S > O. The effect is enhanced by lower energies of the metal σ and π orbital energies

Holman v. Commissioner: A Death Knell for the Tax Value of Transfer Restrictions in Family Limited Partnerships?

This Article examines a recent United States court of appeals case concerning section 2703, Holman v. Commissioner,7 and some earlier cases, including a few under the 1958 regulation, that are relevant to Holman. The purpose of this Article is to explain the current state of the law with respect to buy-sell type agreements and their influence on setting the transfer tax value. The Article begins with a discussion of the relevant Code and Regulations, focusing on section 2703 and its legislative history. The Article then follows with a look at some of the relevant case law and an in-depth look at Holman and ends with an analysis of the Holman decision

Lattice study of trapped fermions at unitarity

We present a lattice study of up to N=20 unitary fermions confined to a harmonic trap. Our preliminary results show better than 1% agreement with high precision solutions to the many-body Schrodinger equation for up to N=6. We are able to make predictions for larger N which were inaccessible by the Hamiltonian approach due to computational limitations. Harmonic traps are used experimentally to study cold atoms tuned to a Feshbach resonance. We show that they also provide certain benefits to numerical studies of many-body correlators on the lattice. In particular, we anticipate that the methods described here could be used for studying nuclear physics.Comment: 7 pages, 5 figures, presented at the XXVIII International Symposium on Lattice Field Theory (Lattice 2010), Villasimius, Italy, June 14-19 201

The Mr 28,000 gap junction proteins from rat heart and liver are different but related

The sequence of the amino-terminal 32 residues of the rat heart Mr 28,000 gap junction protein presented here allows, for the first time, a sequence comparison of gap junctional proteins from different tissues (heart and liver). Comparison of the rat heart gap junction protein sequence and that available from rat liver reveals 43% sequence identity and conservative changes at an additional 25% of the positions. Both proteins exhibit a hydrophobic domain which could represent a transmembrane span of the junction. This result unequivocally demonstrates the existence of at least two forms of the gap junction protein. As yet, no homology is evident between the gap junctional proteins of either heart or liver and main intrinsic protein from rat eye lens