Married Filing Jointly: Federal Recognition of Same-Sex Marriages under the Internal Revenue Code

An important goal of the modern American gay rights movement is the right to marriage. The most promising path to this goal is the 1993 case of Baehr v. Lewin, in which the Hawaii Supreme Court held that restriction of marriage to different- sex couples presumptively violated the state constitutional guarantee of equal protection of the law. Most observers expect that by 1998, the Court will render a final decision confirming the right of same-sex couples to marry. Once that decision is handed down, a new struggle will begin over interstate and federal recognition of same-sex marriages. The battle lines were drawn as this Note went to press with the enactment of the so-called interstate and federal recognition of same-sex marriages. The battle lines were drawn as this Note went to press with the enactment of the so-called Defense of Marriage Act by Congress and a surge of similar legislation at the state level, although these new laws are vulnerable to constitutional challenge. This Note addresses one aspect of that struggle: federal income, estate, and gift taxation. The author argues that recognition of same-sex marriages for federal taxation purposes would serve longstanding policy goals of federal deference to state police power, uniform and consistent nationwide application of federal law, and respect for taxpayers\u27 good-faith efforts to order their domestic affairs. Moreover, the author argues that the Defense of Marriage Act, even if constitutional, will fail to achieve these goals and cannot prevent some degree of recognition of same-sex marriages. The Note concludes by proposing that same-sex marriages be recognized for federal tax purposes to serve these important policies and to recognize the reality that same-sex couples, like different-sex couples, will build economically interdependent lives regardless what the law provides

Support for Drought Response and Community Preparedness: Filling the Gaps between Plans and Action

This chapter examines which levels of government handle various aspects of drought, as well as interactions between levels of government, providing examples from states across the western United States. It also takes a look at aspects of drought that fall outside traditional lines of authority and disciplinary boundaries. As part of a discussion on how states support local drought response, the chapter details and contrasts how California and Colorado track public water supply restrictions, and describes Colorado’s process for incorporating input from river basins across the state into its water plan. Case studies focus on drought planning in the Klamath River and Upper Colorado River basins through the lens of collaborative environmental planning. The chapter concludes that drought planning will be more effective as more states coordinate and align goals and policies at multiple levels of government

States with a higher concentration of income going to the top one percent are more likely to adopt income tax

Americans are taxed at a federal – and often state – level. But what affects whether or not states adopt taxes? In new research, Thomas Hayes and Christopher Dennis have determined that the concentration of wealth matters for state tax systems. They find that there is a positive relationship between income going to the top 1 percent and the likelihood a state will adopt an income tax, suggesting that state authorities are keen to capture the income of top earners when income becomes highly concentrated. They also find that the higher the concentration of income in a state, the more likely the state is to allow taxpayers to deduct federal income taxes from state taxes

CHA Residents and the Plan for Transformation

This series of policy briefs presents findings from more than a decade of research on the people who lived in Chicago Housing Authority properties when the agencylaunched its Plan for Transformation in October 1999. The ongoing, multiyear effort sought to improve resident well-being by renovating or demolishing decaying public housing properties and replacing them with new, mixed-income development

Stereoselective synthesis of highly substituted tetrahydrofurans by diverted carbene O–H insertion reaction

Copper or rhodium catalyzed reaction of diazocarbonyl compounds with β-hydroxyketones gives highly substituted tetrahydrofurans with excellent diastereoselectivity, under mild conditions, in a single step process that starts as a carbene O–H insertion reaction but is diverted by an intramolecular aldol reaction

Stereoselective synthesis of highly substituted tetrahydrofurans by diverted carbene O–H insertion reaction

Copper or rhodium catalyzed reaction of diazocarbonyl compounds with β-hydroxyketones gives highly substituted tetrahydrofurans with excellent diastereoselectivity, under mild conditions, in a single step process that starts as a carbene O–H insertion reaction but is diverted by an intramolecular aldol reaction

Individual Contribution to a Team: The Importance of Continuous Adaptive Learning

This article develops and tests a model of continuous adaptive learning and its effects on how individuals contribute to a team in a population of undergraduate management students. We develop a measure of continuous adaptive learning, a robust measure of learning in classroom teams. We propose that continuous adaptive learning mediates the relationship between individual beliefs (both interpersonal and task related) and individual contribution to the team. We contribute to the literature on team learning in a management education setting by identifying the relationships between an individual’s beliefs and behaviors about participating in a particular team and how the individual contributes to the team’s outcomes. Results confirmed the validity of distinct individual beliefs and behaviors related to team learning and the relationship between individual learning behaviors and contribution to team learning, particularly the ability to help a group to excel

Support for Drought Response and Community Preparedness: Filling the Gaps between Plans and Action

This chapter examines which levels of government handle various aspects of drought, as well as interactions between levels of government, providing examples from states across the western United States. It also takes a look at aspects of drought that fall outside traditional lines of authority and disciplinary boundaries. As part of a discussion on how states support local drought response, the chapter details and contrasts how California and Colorado track public water supply restrictions, and describes Colorado’s process for incorporating input from river basins across the state into its water plan. Case studies focus on drought planning in the Klamath River and Upper Colorado River basins through the lens of collaborative environmental planning. The chapter concludes that drought planning will be more effective as more states coordinate and align goals and policies at multiple levels of government

Connections Between Local and Global Turbulence in Accretion Disks

We analyze a suite of global magnetohydrodynamic (MHD) accretion disk simulations in order to determine whether scaling laws for turbulence driven by the magnetorotational instability, discovered via local shearing box studies, are globally robust. The simulations model geometrically-thin disks with zero net magnetic flux and no explicit resistivity or viscosity. We show that the local Maxwell stress is correlated with the self-generated local vertical magnetic field in a manner that is similar to that found in local simulations. Moreover, local patches of vertical field are strong enough to stimulate and control the strength of angular momentum transport across much of the disk. We demonstrate the importance of magnetic linkages (through the low-density corona) between different regions of the disk in determining the local field, and suggest a new convergence requirement for global simulations -- the vertical extent of the corona must be fully captured and resolved. Finally, we examine the temporal convergence of the average stress, and show that an initial long-term secular drift in the local flux-stress relation dies away on a time scale that is consistent with turbulent mixing of the initial magnetic field.Comment: 8 Pages, 7 Figures ApJ, In Pres