44,071 research outputs found
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 mixing is not expected to greatly alter the
production ratio for radiative 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
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