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Monday, January 6 2014
The Worst Films of 2013
For those who love film (as we do), it's often hard to hate the medium you enjoy so much. In the case of the movies listed here, the ability to loathe was quite easy, actually.
Monday, February 3 2014
If Only 'Adore' Were as Wonderful as Its Two Leading Ladies
Anne Fontaine seems merely satisfied with having her movie linger between scandal and hedonism.


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We Like Linkin Park, and We Will Not Apologize
By Ashley Zimmerman
Better Than Ezra "Know a Lot of Fans by Name"
By Dana Krangel
T-Pain Says, "I May Get Into Some Gypsy Shit" Next
By John Hood
Review & Photos: Sara Bareilles at Hard Rock Live
By Ashley Zimmerman
Psych-Metal Outfit Orbweaver Releases Vinyl EP
By David Von Bader
Photos: John Legend in Boca Raton
By Sayre Berman
Five Things Weird Al Critiques in Mandatory Fun
By Steve Brennan
By Ashley Zimmerman
If the name Mike Miro isn't yet on the tip of clubgoers' tongues, it soon will be. Once a faithful visitor to the Edge (now Revolution) during its mid-1990s all-nighters, Miro recently assumed his post as an up-and-coming progressive house/trance DJ. Following the hallowed paths of local figurehead Austin Leeds, Miro is on his way to establishing himself at several SoFla hot spots. (His live debut is June 25 at Hollywood's Club X-it.) Like many evolved ex-ravers, Miro has adopted a healthier perspective as a producer/DJ. "I got started in 1996, when I was a student at the Art Institute, attending raves every chance I got," he says. "For some people, it was mostly about the drugs. For me, it was all about the music."
His mixes soon circulated among area tastemakers, and Miro quickly turned his vinyl fascination into a full-fledged obsession. His Natural Selection collections -- downloadable through his website (www.mikemiro.com) -- mix club-ready tracks from Paul Van Dyk to Depeche Mode. But today, Miro feels weary of his community. "The South Florida dance scene has severely weakened in Broward and Palm Beach, besides Voodoo, Karma, Sonar and X-it," he says. "But the dance scene in Miami is definitely a great indicator that the scene is still going strong." Let's point that gauge back northward, Mike.

subset: commoncrawl


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'Greedy' men banned from all-you-can-eat BBQ
Updated On: Oct 06 2012 03:57:40 PM CDT
Turns out, you really can eat too much at an all-you-can-eat buffet.
Two British men have been banned from a Mongolian barbecue restaurant in Brighton, England, that offers diners the ability to order a dish "as many times as you wish" for the equivalent of about $19, accordingly to the New York Daily News.
Their crime?
George Dalmon, 26, and Andy Miles, 25, would eat five bowls of stir-fry during each visit over the past two years, restaurant employees told The Telegraph.
They also never tipped and never ordered any drinks other than water.
"We are not a charity," said the manager, who wished to remain anonymous. "We are a business. It is our restaurant and we can tell people not to come back if we want to."
Dalmon and Miles blamed the restaurant's bowl size.
"They only give you small bowls, and you cannot get enough food in there, so we always go back for more," Dalmon, a former rugby player, told The Daily Mail.
Distributed by Internet Broadcasting. This material may not be published, broadcast, rewritten or redistributed.
Multi-vehicle wreck sends one vehicle over railing into water on Causeway
Buffalo's forecast: Warming + rain = flooding
Teen son cited in crash that killed 5 family members traveling to Disney World
Attorney: Police had 'duty' to cite teen son in fatal crash that killed 5 family members
Family vacation to Disney World turns to tragedy after 5 killed in late-night crash in Louisiana


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"I look forward to using the cute gift tag stickers over the holidays. I purchased several different designs to match my wrapping paper. All were just as depicted. The paper quality is high and designs clear."
"Love these. I added "warm wishes" to mine, instead of just the work "from" They also arrived sooner then I thought they would. I'm SO HAPPY to use these for Christmas this year!"


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The Trimble County Middle School boys' basketball team was the runner-up in the recent North Central Kentucky Conference Tournament.
In the 8th grade tournament, Trimble took on Gallatin County and pulled out a 28-25 overtime win. Scoring for Trimble: Shane Mills 9, Logan Clifford 8, David Duncan 5, Dane Lacefield and Grant Weaver 3.
In the semifinal game, the Raiders beat Henry County, 37-30. Scoring: Duncan 12, Mills and Duncan Ralston 5, Weaver 4, Evan Stevens and Landon Sutherland 3, Lacefield and Mathew Boyle 2 and Logan Rodgers 1.
By TODD POLLOCK
Special to The Trimble Banner
For the first time in five years, a Trimble County High School football team made its way into the Kentucky High School Athletic Association's playoffs. The Raiders finished the regular season with a 3-7 record and earned the right to play in the postseason action when they defeated divisional foe Owen County with a score of 34-6 on October 10.
By RENEE BAIRD
Special to The Trimble Banner
On Saturday, Nov. 1, the Runnin' Raiders headed to Maysville for the Kentucky High School Athletic Association super regional cross country meet. This is the only meet to qualify for the state race.
By TODD POLLOCK
Special to The Trimble Banner
The Trimble County boys' basketball team has had a very busy month of June, according to Varsity Coach Johnny Leep.
The team has played more than 40 games during the past month. The Raiders traveled to Transylvania University to participate in Brian Lanes Team Camp. Trimble County had 25 boys participate in the camp ranging from 6th grade to 12th grade. The team also traveled to Asbury University to participate in Asbury's team camp.
Copyright © 2014
The Trimble Banner is your source for local news, sports, events, and information in Trimble County, KY and the surrounding area.


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Originally posted 11/25/2014 02:45PM
When Prince William and Kate come to New York City for their Dec. 7-9 visit, they will be staying at one of Manhattan's swankiest residential hotels, the Carlyle on Upper Madison Avenue.
Originally posted 11/22/2014 03:50PM
LIFE.com features a series of photographs taken during the decade and a half when JFK was on his way to becoming, for a time, the most powerful person on earth
Originally posted 05/18/2014 01:00PM
While other undergrads are hanging out with friends on their school breaks, Jack Kennedy Schlossberg is following a family tradition.
Originally posted 05/17/2014 06:15PM
Never-before-seen letters from Jacqueline Kennedy to an elderly Catholic priest offer a revealing and surprising look into the ultra-private former first lady.
Originally posted 05/07/2014 06:30AM
All eyes were on JFK's grandson, Jack Kennedy Schlossberg, May 4, when he hosted the Profile in Courage Awards at the John F. Kennedy Library and Museum in Boston.
Originally posted 02/17/2014 10:00AM
Presidents Day is a time of solemn reflection on our nation's highest elected office. It's also a great opportunity to marvel at past presidents' funniest off-the-cuff remarks.
Originally posted 01/15/2014 09:00AM
A series of condolence messages sent after President John F. Kennedy was assassinated 50 years ago, on Nov. 22, 1963, was released Tuesday from the personal papers of his widow, including a letter from the mother of one of four girls killed in the bombing of a Baptist church in Alabama during the civil rights movement.
Originally posted 11/22/2013 01:40PM
In Dallas, somber and thoughtful ceremonies were set for Friday afternoon to mark the 50th anniversary of the assassination of President John F. Kennedy, who was gunned down on Nov. 22, 1963, as his open-air motorcade traveled through the city.
Bells were expected to toll throughout Dealey Plaza, where sniper Lee Harvey Oswald fired upon Kennedy, who was traveling with his wife, Jacqueline, and Texas Gov. John Connally and his wife, Nellie. The death of Kennedy, the nation's youngest president, plunged the word into mourning, and even today he continues to remain a figure of hope and unity.
Historian David McCullough was scheduled to read passages from Kennedy's speeches, including his much-repeated call to service made during his 1961 inaugural address: "Ask not what your country will do for you. Ask what you can do for your country."
Originally posted 11/22/2013 01:15PM
Abraham Zapruder's footage of President John F. Kennedy's assassination may be the most famous home movie in American history. It's also the most chilling.
In this video, journalist Richard Stolley (who later became PEOPLE magazine's founding editor) recounts how he tracked down Zapruder, an amateur film-buff, and purchased the 26-second clip for Life magazine.
Originally posted 11/22/2013 11:15AM
On this bittersweet anniversary, the Kennedy family has reason to celebrate: The first photos of its youngest member have emerged, 50 years after the death of President John F. Kennedy.
Nora Kara Kennedy was born on Nov. 19, joining the ranks of a family that includes one president, three senators, four members of the House of Representatives and one ex-boyfriend of Taylor Swift. Her father, former U.S. representative Patrick Kennedy, is the son of longtime senator Ted Kennedy, which (if you're keeping track) makes her the great-niece of JFK.
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Friday, October 17, 2014
Weekly SSRN Tax Roundup
- Peter Dietsch (Montreal) & Thomas Rixen (Bamberg), Tax Competition and Global Justice
- Michael Donohoe (Illinois), Financial Derivatives in Corporate Tax Avoidance: A Conceptual Perspective
- Patrick Driessen, Vanishing Corporate Income and Government Spending in Distribution Models
- Kasey Henricks (Loyola-Chicago), Passing the Buck: Race and the Role of State Lotteries in America's Changing Tax Composition
- John Hewson (Australian National University), The Politics of Tax Reform in Australia
- Fabian Kindermann (Bonn) & Dirk Krueger (Pennsylvania), High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk
- Chih-Chen Liu (National University of Kaohsiung), Horizontal Merger Under Strategic Tax Policy
- Dongmei Qiu (Hong Kong), The Concept of 'Beneficial Ownership' in China's Tax Treaties – The Current State of Play
- Patrick Smith (Ivins, Phillips & Barker, Washington, D.C.), More Ways Florida Bankers Misapplied the APA, 143 Tax Notes 361 (Apr. 21, 2014)
- Sam Thompson (Penn State), Legislative and Administrative Proposals Re Inversions
- Daniel Waldenström (Research Institute of Industrial Economics) & Jesper Roine (Stockholm School of Economics), Long Run Trends in the Distribution of Income and Wealth
- Neil Warren (New South Wales), A Politically Viable Strategy for Limiting Personal Income Tax Deductions: The Case for a Global Cap
October 17, 2014 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)
Weekly Student Tax Note Roundup
- Elizabeth Bolka (J.D. 2014, Indiana), Note, The Medical Device Excise Tax: An Unfair Burden, 89 Ind. L.J. 1691 (2014)
- Meredith Cipriano (J.D. 2015, Baltimore), Comment, The Illegal Immigrant Tax: Evaluating State Remittance Taxes Under the Dormant Commerce Clause and the Equal Protection Clause, 43 U. Balt. L. Rev. 255 (2014)
October 17, 2014 in Scholarship, Tax, Weekly Student Tax Note Roundup | Permalink | Comments (0)
ATPI Hosts Conference Today on Taxation and Migration
The American Tax Policy Institute hosts a conference today on Taxation and Migration organized by Reuven Avi-Yonah (Michigan) and Joel Slemrod (Michigan) in Washington, D.C.:
The conference assesses the effects of taxation on the migration across national and state boundaries of individuals at various stages of their lives. It will also evaluate whether corporate migrations (such as "inversions") involve migration of individuals, and what are the tax policy implications for the US and other jurisdictions.
- Cynthia Blum (Rutgers), Migrants with Retirement Plans: The Challenge of Harmonizing Tax Rules
- Yariv Brauner (Florida), High-Skilled Migration: A Tax Perspective
- Karen Conway (New Hampshire), The Consequences of State Tax Preferential Treatment for the Elderly
- Carlo Garbarino (Bocconi University), Intra-EU Tax Mobility of Individuals and Companies
- William Hoyt (Kentucky), State Tax Differentials, Cross-Border Commuting, and Commuting Times in Multi-State Metropolitan Areas
- Omri Marian (Florida), Home Country Effects of Corporate Inversions
- Chris Sanchirico (Pennsylvania), As American as Apple, Inc.? International Tax and Ownership Nationality
- John D. Wilson (Michigan State), Competitive Income Taxation with Migration
- Cristobal Young (Stanford), Millionaire Migration and the Taxation of the Elite: Evidence from US State Taxation
October 17, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)
Albany Law School Dean Steps Down Amidst 34% Enrollment Decline, Faculty Buyouts
Following up on my previous posts (links below) on the financial troubles at Albany Law School (including a 34% decline in the entering 1L class to 123 students in 2014, from 187 in 2013 (and a 52% decline from 255 in 2009)), Penelope Andrews is stepping down as Dean at the end of this academic year (her third year as Dean), while the Board of Trustees has appointed Alicia Ouellette, Associate Dean for Academic Affairs and Intellectual Life, as Acting Dean. As Bridget Crawford (Pace) asks, "Does it happen at other schools [that] an interim/acting dean is appointed while the existing dean is still serving out the last year of the dean's term?"
- Albany Business Review, Penelope Andrews Steps Down as Day-to-Day Leader of Albany Law School
- Albany Business Review, Penelope Andrews Outlines Her Final Year at Albany Law School
- Albany Times Union, Albany Law President Penelope Andrews to Step Down
Prior TaxProf Blog coverage:
- Albany Law School to Shrink Class Size, Budget (Feb. 19, 2011)
- S&P Downgrades Albany Law School's Bonds (Apr. 15, 2013)
- Tenured Faculty Layoffs Coming at Albany Law School? (Feb. 1, 2014)
- Albany Law School Offers Buyouts to Eight Tenured Faculty (Feb. 5, 2014)
- Albany Law School Turns to Tenured Faculty Buyouts, Tax Certificate Program for Non-Lawyers to Address Financial Crisis (Feb. 11, 2014)
- Tensions Rise at Albany Law School Amidst Faculty Buyouts (May 13, 2014)
October 17, 2014 in Legal Education | Permalink | Comments (2)
62nd Annual Montana Tax Institute
The 62nd Annual Montana Tax Institute kicks off today:
- Jonathan Blattmachr (ILS Management), Asset Protection and Related Tax Consequences
- Jessica Browde (Montana), Professional Responsibility in Tax Practice: Circular 230 Update
- Martin Burke (Montana) & Michael Friel (Florida), Income in Respect of a Decedent: Section 691
- Sam Donaldson (Georgia State), Annual Federal Income Tax Update
- Elaine Gagliardi (Montana), Annual Wealth Transfer Tax Update
- Kristen Juras (Montana), Limitations of Activities of Nonprofit Organizations
- Roberta Mann (Oregon), Earth, Wind and Fire: Comparing the Taxation of Energy Sources
- Nancy McLaughlin (Utah), Conservation Easements: Contemporary Issues and Challenges
- Martin McMahon (Florida), Corporate and Partnership Tax Recent Developments
- Daniel Simmons (UC-Davis), Impact of Partner and Partnership Liabilities under Subchapter K
- Chris Treharne, (Gibraltar Business Appraisals), Justifying Discounts for Farm and Ranch Minority Ownership Interests
October 17, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)
NPR: The Most Common Jobs For The Rich, Middle Class And Poor
NPR, The Most Common Jobs For The Rich, Middle Class And Poor:
October 17, 2014 in Legal Education | Permalink | Comments (3)
The IRS Scandal, Day 526
Statesman Journal: Wehby Attempts to Tie Sen. Jeff Merkley to IRS Scandal:
Republican Senate candidate Monica Wehby released a web video Thursday with the goal of tying Sen. Jeff Merkley to the scandal surrounding the Internal Revenue Service targeting tax-exempt groups for their political leanings.
The 35-second video entitled "Corrupt" explains that Merkley was one of several Democratic Senators who wrote a letter to the IRS in 2012 requesting the agency "immediately change the administrative framework for enforcement of the tax code as it applies to groups designated as 'social welfare' organizations." ... The ad lays that targeting of conservative groups at Merkley's feet and asks whether voters can trust him.
October 17, 2014 in IRS News, IRS Scandal, Tax | Permalink | Comments (1)
Thursday, October 16, 2014
Call for Nominations: CALI Board of Directors
The Center for Computer-Assisted Legal Instruction (CALI) is seeking nominations to fill vacant positions on its Board of Directors:
If you know of someone who would like to contribute to the research and development, strategic planning and governance of CALI, then consider nominating them for the CALI Board of Directors. Self-nominations also are welcome. ...
October 16, 2014 in Legal Education | Permalink | Comments (0)
Virginia Tax Review Publishes New Issue
The Virginia Tax Review has published Vol. 33, No. 4 (Spring 2014):
- Tsilly Dagan (Bar-Ilan) & Avital Margalit (Sapir), Tax, State, and Utopia, 33 Va. Tax Rev. 549 (2014)
- Linda D. Jellum (Mercer), Codifying and "Miscodifying" Judicial Anti-abuse Tax Doctrines, 33 Va. Tax Rev. 579 (2014)
- J. Manhire, Toward a Perspective-dependent Theory of Audit Probability for Tax Compliance Models, 33 Va. Tax Rev. 629 (2014)
- Wei Cui (British Columbia), Taxing Indirect Transfers: Improving an Instrument for Stemming Tax and Legal Base Erosion, 33 Va. Tax Rev. 653 (2014)
October 16, 2014 in Scholarship, Tax | Permalink | Comments (0)
Cauble: Relying on the IRS
Emily Cauble (DePaul), Relying on the IRS:
The IRS issues different types of guidance to taxpayers, and the extent to which taxpayers can rely on IRS guidance depends on the form in which it was offered. For instance, taxpayers generally cannot rely on oral advice provided over the phone but can rely on more formal types of advice. The current state of the law harms unsophisticated taxpayers who disproportionately obtain informal advice -- the least reliable type of IRS guidance.
Existing literature lacks a thorough discussion of why, as a policy matter, we allow taxpayers to rely on some forms of IRS guidance more than others. This Article fills that gap by suggesting and critically evaluating potential justifications for this practice.
October 16, 2014 in Scholarship, Tax | Permalink | Comments (0)
A Case for Simpler Gain Bifurcation for Real Estate Developers
Bradley T. Borden (Brooklyn), Nathan Brown (Proskauer Rose, Boca Raton) & John Wagner II (Williams Parker Harrison Dietz & Getzen, Sarasota), A Case for Simpler Gain Bifurcation for Real Estate Developers, 15 Fla Tax Rev. 279 (2014):
This Article examines the judicially-sanctioned bifurcation of real estate developers' gain. The Article recognizes that even though some commentators oppose granting favorable tax treatment to capital gains, the law most likely will not change. With that in mind, the Article examines the all-or-nothing approach of characterizing gain from the sale of real estate as either capital gain or ordinary income. The Article rejects the all-or-nothing approach of characterizing income under the current statutory system. Instead, it embraces gain bifurcation in the second-best setting that taxes capital gains and ordinary income differently. Illustrating the policy justification for gain bifurcation and judicially-sanctioned bifurcation structures, the Article recommends that lawmakers should more fully embrace gain bifurcation for real estate developers by creating a simple statutory election for bifurcating gain that would enhance equity, accuracy, and transparency of gain bifurcation. Although the Article limits its analysis to real estate developers, the idea of gain bifurcation, once improved in this area, could be a catalyst for exploring bifurcation in other areas.
October 16, 2014 in Scholarship, Tax | Permalink | Comments (0)
Dharmapala: Base Erosion and Profit Shifting -- A Simple Conceptual Framework
Dhammika Dharmapala (Chicago), Base Erosion and Profit Shifting: A Simple Conceptual Framework:
The issue of tax-motivated income shifting within multinational firms – or "base erosion and profit shifting" (BEPS) – has attracted increasing global attention and has become the subject of an ongoing OECD initiative. This paper provides a simple conceptual framework that helps to clarify aspects of governments' responses to the BEPS phenomenon and the potential role of the OECD initiative. An important implication of this framework is that multilateral cooperation of the type envisaged in the BEPS initiative has the potential to reduce the deadweight costs of MNCs' tax planning and compliance activities, thereby enhancing global welfare.
October 16, 2014 in Scholarship, Tax | Permalink | Comments (0)
The Top 55 Law School Buildings
Prelaw Magazine, Best Law School Facilities:
PreLaw magazine did an exhaustive review of the nation's 200-plus law schools to identify the very best facilities. We started by looking at numerous sources, including our own staff visits and The Princeton Review's 2014 edition of The Best 169 Law Schools to narrow the pool down to the top 60 based primarily on student satisfaction. ...
[A]esthetics and student feedback accounted for 35% of our score, library hours and seating for 27.5%, amenities [dining, fitness center, lockers, study carrels] for 20%, and square footage per student for 17.5%. ... In the end, even though we had initially set out to identify the 50 best buildings, we felt compelled to honor 55.
- Memphis
- Marquette
- Duke
- Baylor
- Colorado
- Richmond
- Villanova
- Yale
- Notre Dame
- Penn State-Dickinson
- Washington University
- Stetson
- Southwestern
- Nebraska
- Connecticut
- Penn State
- Fordham
- Stanford
- Quinnipiac
- Catholic
- William Mitchell
- Arizona
- Chapman
- Cornell
October 16, 2014 in Law School Rankings, Legal Education | Permalink | Comments (5)
Penalizing Tax Petitions: Why the Erroneous Refund Penalty in § 6676 Violates Taxpayers' First Amendment Rights
Derek T. Ho & Christopher Klimmek (both of Kellogg, Huber, Hansen, Todd, Evans & Figel, Washington, D.C.), Penalizing Tax Petitions: Why the Erroneous Refund Penalty in Code § 6676 Violates Taxpayers' First Amendment Rights, 68 Tax Law. ___ (2015):
In 2007, Congress enacted the so-called "erroneous refund penalty," which imposes a 20% penalty on any taxpayer who submits a claim for tax refund that the IRS deems "inaccurate," even if the taxpayer's position is legally non-frivolous and asserted in good faith. In part because the IRS has rarely imposed the penalty since its enactment, the statute has thus far not been analyzed extensively by legal scholars or policymakers. However, the penalty continues to impose a significant chilling effect on tax refund claims, and the Treasury Department has now signaled the possibility of more aggressive application in the future. This article argues that the erroneous refund penalty is unconstitutional under the Petition Clause of the First Amendment. Penalizing taxpayers financially for asking their government to return money they believe is legally theirs strikes at the heart of the Petition Clause's protections. Indeed, protecting citizens' right to complain about abusive taxation by the national Government was one of the Framers' core motivations for enacting the First Amendment. The article draws on the history of the First Amendment, the Supreme Court's Petition Clause jurisprudence, and recent lower court decisions in exposing the constitutional infirmity of the penalty. The article also explains that the erroneous refund penalty is unjustified as a matter of tax policy, because it fails to promote voluntary compliance, is irrationally harsh and unfair to taxpayers, and is not necessary to solve the narrow, targeted problems that Congress intended to address in enacting the statute. Finally, the article suggests ways in which the penalty could be amended, if it is not repealed altogether, to avoid infringing on taxpayers' First Amendment rights and ensure that refund claims are treated fairly.
October 16, 2014 in Scholarship, Tax | Permalink | Comments (0)
Symposium: Expanding the Boundaries of Legal Education
Symposium, On Task? Expanding the Boundaries of Legal Education, 65 S.C. L. Rev. 519-638 (2014) (Video):
- Vordman Carlisle Traywick, III (J.D. 2014, South Carolina), Introduction, 65 S.C. L. Rev. 519 (2014)
- William C. Hubbard (President-elect, ABA), Opening Remarks for the Keynote Address, 65 S.C. L. Rev. 523 (2014)
- James R. Silkenat (President, ABA), Keynote Address: Be the Change, 65 S.C. L. Rev. 527 (2014)
- Barbara Madsen (Chief Justice, Washington Supreme Court), Luncheon Address: The Promises and Challenges of Limited Licensing, 65 S.C. L. Rev. 533 (2014)
- Neil W. Hamilton (St, Thomas (Minnesota)), Changing Markets Create Opportunities: Emphasizing the Competencies Legal Employers Use in Hiring New Lawyers (Including Professional Formation/ Professionalism), 65 S.C. L. Rev. 547 (2014)
- Elizabeth Chambliss 9South Carolina), Law School Training for Licensed "Legal Technicians"? Implications for the Consumer Market, 65 S.C. L. Rev. 579 (2014)
- Stephen R. Crossland (Washington Limited License Legal Technician Board) & Paula C. Littlewood (Washington State Bar), The Washington State Limited License Legal Technician Program: Enhancing Access to Justice and Ensuring the Integrity of the Legal Profession [Includes illustration], 65 S.C. L. Rev. 611 (2014)
- Appendix [Includes Photographs], 65 S.C. L. Rev. 623 (2014)
October 16, 2014 in Legal Education, Scholarship | Permalink | Comments (0)
Afield: A Market for Tax Compliance
W. Edward Afield III (Ave Maria), A Market for Tax Compliance, 62 Clev. St. L. Rev. 315 (2014):
It is becoming increasingly clear that, due to political realities and budgetary constraints, the IRS is going to have to attempt to enforce the tax laws by doing more with less. Current enforcement efforts have yielded a tax gap (i.e., the difference between the amount of taxes that should be paid and the amount that are collected) of roughly $450 billion annually. Faced with this task, one of the steps that the IRS has recently taken is to try to improve the quality in services performed by paid tax preparers, a group that historically has been subject to little IRS regulation or monitoring but that continues to play an increasingly important role in the tax system.
Although the IRS's recent efforts to better regulate paid preparers is a good step in improving the quality of tax services, its current structure as a mandatory regulatory regime causes it to miss a number of compliance oriented advantages that could be achieved through a voluntary system of tax preparer regulation in which tax preparers could choose to seek certifications indicating whether they had a positive track record of compliance.
This paper explores in detail for the first time in the literature how preparer regulation could achieve significantly more compliance gains if it were structured as a voluntary system designed to create a market that rewards tax compliance.
October 16, 2014 in Scholarship, Tax | Permalink | Comments (0)
The IRS Scandal, Day 525
- Cleveland Plain Dealer: U.S. Senate Hopeful Scott Brown Suggests Closing Cincinnati IRS Office
- Daily Caller: Lois Lerner's Emails Aren't The Only Thing The IRS Can't Keep Track Of
- Roanoke Star: Lois Lerner and the IRS: Surrogates for Autocracy
- WND: Valerie Jarrett's Name Surfaces in IRS Scandal; GOP Senator: 'I Think This Was White House-driven'
October 16, 2014 in IRS News, IRS Scandal, Tax | Permalink | Comments (1)
Wednesday, October 15, 2014
Do Too Many Faculty Stars Hurt Law School Performance?
Scientific American, The Surprising Problem of Too Much Talent:
Whether you're the owner of the Dallas Cowboys or captain of the playground dodge ball team, the goal in picking players is the same: Get the top talent. Hearts have been broken, allegiances tested, and budgets busted as teams contend for the best athletes. The motivation for recruiting peak performers is obvious — exceptional players are the key to team success — and this belief is shared not only by coaches and sports fans, but also by corporations, investors, and even whole industries. Everyone wants a team of stars.
While there is no denying that exceptional players like Emmitt Smith can put points on the board and enhance team success,new research by Roderick Swaab and colleagues suggests there is a limit to the benefit top talents bring to a team. Swaab and colleagues compared the amount of individual talent on teams with the teams' success, and they find striking examples of more talent hurting the team [The Too-Much-Talent Effect: Team Interdependence Determines When More Talent Is Too Much or Not Enough].
The researchers looked at three sports: basketball, soccer, and baseball. In each sport, they calculated both the percentage of top talent on each team and the teams' success over several years. ... For both basketball and soccer, they found that top talent did in fact predict team success, but only up to a point. Furthermore, there was not simply a point of diminishing returns with respect to top talent, there was in fact a cost. Basketball and soccer teams with the greatest proportion of elite athletes performed worse than those with more moderate proportions of top level players.
Why is too much talent a bad thing? Think teamwork. In many endeavors, success requires collaborative, cooperative work towards a goal that is beyond the capability of any one individual. Even Emmitt Smith needed effective blocking from the Cowboy offensive line to gain yardage. When a team roster is flooded with individual talent, pursuit of personal star status may prevent the attainment of team goals. The basketball player chasing a point record, for example, may cost the team by taking risky shots instead of passing to a teammate who is open and ready to score.
Two related findings by Swaab and colleagues indicate that there is in fact tradeoff between top talent and teamwork. First, Swaab and colleagues found that the percentage of top talent on a team affects intrateam coordination. ... The second revealing finding is that extreme levels of top talent did not have the same negative effect in baseball, which experts have argued involves much less interdependent play. In the baseball study, increasing numbers of stars on a team never hindered overall performance.
Together these findings suggest that high levels of top talent will be harmful in arenas that require coordinated, strategic efforts, as the quest for the spotlight may trump the teamwork needed to get the job done. ...
October 15, 2014 in Legal Education | Permalink | Comments (2)
Borden Presents REIT Stuff at Florida
Bradley T. Borden (Brooklyn) presented REIT Stuff at Florida as part of its Graduate Tax Program Colloquium Series:
Real estate investment trusts (REITs) have made headlines recently because they provide favorable tax treatment to corporations that primarily own real estate, which contrasts with the typical double-tax that generally applies to corporations. The media appears to be particularly concerned that existing corporations are spinning off their real estate holdings into REITs, eroding the corporate tax base. It is also concerned that the IRS has extended REIT classification to entities that hold property, such as telecommunications equipment, billboards, mortgages, oil and gas pipeline systems, timber, casinos, and data centers, which do not fit within the traditional definition of real estate. Such extension broadens the scope of favorable REIT tax treatment to property that was not held in real estate trusts when Congress enacted the REIT regime. Despite all of this attention, the effect of REIT spinoffs and the formation of REITs with non-traditional real estate assets may not have a very significant effect on federal tax revenues. This Article will closely examine the revenue effect of REIT spinoffs and the extension of REIT treatment to non-traditional real estate assets. Early work in this are suggests that the revenue effect appears to be nominal, and it is a result of dual, overlapping tax policies—favorable tax treatment of real estate and tax-exempt status for retirement plans. The analysis will set the stage for discussing potential action in this area by recounting the history of REITs and the important events that have directed the course of REIT legislation to its current status. The early analysis appears to suggest that lawmakers should either reconsider the preference for real estate and pensions or consider relaxing the law to provide more efficient ways for corporations to bifurcate real-estate income from operating income and more easily obtain the benefits available under current law.
October 15, 2014 in Colloquia, Scholarship, Tax | Permalink | Comments (0)
'Prospective Law Students Are Staying Away From Louisville — And Other Law Schools — In Droves'
Louisville Courier-Journal, Law School Applications Plummet -- At U of L Too:
Prospective law students are staying away from the University of Louisville law school — and other law schools — in droves.
Mirroring a national trend, applications to Brandeis plummeted 59 percent over the past three years, to 618 from 1,495, while enrollment of first-year students dipped nearly 30 percent, to 94 from 132. Nationally, enrollment in law schools has declined 24 percent since 2010 as college graduates realize that law is no longer an automatic ticket to the good life. ...
October 15, 2014 in Legal Education | Permalink | Comments (1)
The Need for a Patent Box Tax Regime to Encourage Domestic Manufacturing
Bernard Knight (Partner, McDermott, Will & Emery, Washington, D.C.) & Goud Maragani (Senior Counsel, USPTO), It Is Time for the United States to Implement a Patent Box Tax Regime to Encourage Domestic Manufacturing, 19 Stan. J.L. Bus. & Fin. 39 (2013):
In order to curb the outsourcing of industries and jobs, the United States must provide better incentives to encourage manufacturers to operate domestically. The United States is at a strategic disadvantage vis-à-vis many other industrialized nations that attract industry and jobs by taxing income from intellectual property sourced in those countries at a lower tax rate. This Article suggests that the United States should consider a patent box regime and outlines the benefits that such a regime should produce in terms of additional domestic manufacturing and job creation. The Article begins by discussing scholarly work that explores the link between domestic manufacturing and research and development, and explains why domestic manufacturing is critical to innovation. In turn, innovation leads to more productivity, higher paying jobs and lower unemployment. The next Section summarizes the significant features of the existing patent box tax regimes in certain European Union nations and China. Taking into account the positive attributes and deficiencies of the existing patent box regimes, the Article concludes by suggesting features that should be considered for inclusion in a U.S. patent box regime.
October 15, 2014 in Scholarship, Tax | Permalink | Comments (0)
Deadline Today: Call for Tax Papers and Panels for 2015 Law & Society Annual Meeting
Today is the deadline for Neil Buchanan's call for tax papers and panels for next year's annual meeting of the Law & Society Association in Seattle (May 28-31, 2015):
For the eleventh consecutive year, I will organize sessions for the the Law, Society, and Taxation group (Collaborative Research Network 31).
Although there is an official call for papers, please remember that you are not bound by the official theme of the conference. I will give full consideration to proposals in any area of tax law, tax policy, distributive justice, interdisciplinary approaches to tax issues, and so on.
October 15, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)
SSRN Tax Professor Rankings
SSRN has updated its monthly rankings of 944 American and international law school faculties and 3,000 law professors by (among other things) the number of paper downloads from the SSRN database. Here is the new list (through October 1, 2014) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time downloads and recent downloads (within the past 12 months):
Reuven Avi-Yonah (Mich.)
Reuven Avi-Yonah (Mich.)
Paul Caron (Pepperdine)
Ed Kleinbard (USC)
|Louis Kaplow (Harvard)
|Richard Ainsworth (BU)
D. Dharmapala (Chicago)
D. Dharmapala (Chicago)
Vic Fleischer (San Diego)
Paul Caron (Pepperdine)
James Hines (Michigan)
Robert Sitkoff (Harvard)
Ted Seto (Loyola-L.A.)
Omri Marian (Florida)
Richard Kaplan (Illinois)
Richard Kaplan (Illinois)
Ed Kleinbard (USC)
Katie Pratt (Loyola-L.A.)
Katie Pratt (Loyola-L.A.)
Bridget Crawford (Pace)
Dennis Ventry (UC-Davis)
Jen Kowal (Loyola-L.A.)
Carter Bishop (Suffolk)
Brad Borden (Brooklyn.)
Jen Kowal (Loyola-L.A.)
David Gamage (UCBerkeley)
David Weisbach (Chicago)
Jeff Kwall (Loyola-Chicago)
Chris Sanchirico (Penn)
Louis Kaplow (Harvard)
Richard Ainsworth (BU)
James Hines (Michigan)
Robert Sitkoff (Harvard)
Francine Lipman (UNLV)
Francine Lipman (UNLV)
Dan Shaviro (NYU)
Brad Borden (Brooklyn)
Dick Harvey (Villanova)
David Walker (Boston Univ.)
Vic Fleischer (San Diego)
Bridget Crawford (Pace)
Ted Seto (Loyola-L.A.)
Herwig Schlunk (Vanderbilt)
|Carter Bishop (Suffolk)
Dan Shaviro (NYU)
David Weisbach (Chicago)
Ed McCaffery (USC)
Gregg Polsky (North Carolina)
Wendy Gerzog (Baltimore)
Chris Sanchirico (Penn)
Note that this ranking includes full-time tax professors with at least one tax paper on SSRN, and all papers (including non-tax papers) by these tax professors are included in the SSRN data.
October 15, 2014 in Scholarship, Tax, Tax Prof Rankings | Permalink | Comments (0)
Muller: Bar Exam Scores Dip to Their Lowest Level in 10 Years
Derek Muller (Pepperdine), Bar Exam Scores Dip to Their Lowest Level in 10 Years:
October 15, 2014 in Legal Education | Permalink | Comments (11)
Ireland Pulls Curtain on 'Double Irish' Tax Break
October 15, 2014 in Tax | Permalink | Comments (0)
Rich States, Poor States
Arthur B. Laffer, Stephen Moore & Jonathan Williams, Rich States, Poor States (7th ed. 2014):
In this seventh edition of Rich States, Poor States, Arthur B. Laffer, Stephen Moore, and Jonathan Williams highlight specific policy choices throughout the 50 states that have led some states to economic prosperity and others to lackluster growth. The authors provide the 2014 ALEC-Laffer State Economic Competitiveness Index, based on the economic policies of the states. Through the empirical evidence and analysis contained in this edition of Rich States, Poor States, the policies for economic growth are clear.
In chapter one, the authors provide updates on important policy developments that occurred throughout 2013 and the first half of 2014 in an in-depth, state-of-the-states analysis. ... Chapter two chronicles the movement of both people and income throughout the states. ... In chapter three, the authors provide a detailed explanation of not just which policies are conducive to economic growth and which ones are not, but also why this is the case. ... Finally, chapter four is this year's comprehensive ALEC-Laffer State Economic Competitiveness Index.
October 15, 2014 in Tax | Permalink | Comments (3)
The IRS Scandal, Day 524
Forbes: President Obama, Audit Threats, And Rogue IRS Employees, by Robert W. Wood:
The fallout from the IRS targeting flap isn't over. The key lost emails could be the result of bona fide, unanticipated, and irreversible computer crashes. Yet some still see finger-prints of a cover-up. It provides fodder for the online equivalent of jawing around the water-cooler. Either way, conservative groups are outraged.
More broadly, there is a general malaise about the IRS and our tax system. It is not enough for the IRS to do a good job of enforcing the tax laws in a fair and non-discriminatory way. As important, the IRS needs to be perceived as fair. If profiling is a dirty word, it should be equally dirty when the IRS does it. Truly, audit targeting is scary. ...
Don't forget President Obama's audit quip in 2009 in a commencement speech. The President joked about Arizona State University's decision not to award him an honorary degree:
"I really thought this was much ado about nothing, but I do think we all learned an important lesson. I learned never again to pick another team over the Sun Devils in my NCAA brackets. . . . President [Michael] Crowe and the Board of Regents will soon learn all about being audited by the IRS."
It was an innocent remark, but some pundits didn't see any humor. Comedians joke about such things, not Presidents, especially not with the history this charged issue has had. It would only be a few years before the 'rogue employees' excuse could be used about IRS targeting. In the meantime, a clever remark can go a long way.
'Gee, I thought you wanted me to ice that guy,' a mafia button man might say. With plausible deniability, the don might get off scot free. Presumably, though, we can't see what Ms. Lerner told her exempt organization subordinates in Cincinnati. If there were truly rogue employees, might they have misunderstood their mission and gotten overzealous?
- Forbes: UnFair -- One Night Stand Tonight -- Exposing IRS Or Fair Tax Infomercial?
- Town Hall: Corruption in the IRS Sparks New Documentary
- Western Journalism: Documentary Exposes Lois Lerner And The IRS
October 15, 2014 in IRS News, IRS Scandal, Tax | Permalink | Comments (2)
Harvard Law School Seeks to Hire Bankruptcy Roundtable Research Director and Program Fellow
The Harvard Law School Bankruptcy Roundtable seeks to hire a Research Director and Program Fellow:
The Harvard Law School Bankruptcy and Corporate Restructuring Project is seeking applicants for the position with the title "Research Director and Bankruptcy Program Fellow." Specific responsibilities include academic and policy-based research for the project, supervising the HLS Bankruptcy Roundtable and its student fellows, and assisting in teaching bankruptcy-based courses.
October 15, 2014 in Legal Education | Permalink | Comments (0)
Tuesday, October 14, 2014
Fleischer Presents Curb Your Enthusiasm for Pigouvian Taxes Today at Columbia
Victor Fleischer (San Diego) presents Curb Your Enthusiasm for Pigouvian Taxes at Columbia today as part of its Tax Policy Colloquium Series hosted by Alex Raskolnikov, David Schizer, and Wojciech Kopczuk:
Pigouvian (or "corrective") taxes have been proposed or enacted on dozens of products and activities that may be harmful in excess: carbon, gasoline, fat, sugar, guns, cigarettes, alcohol, traffic, zoning, executive pay, and financial transactions, among others. Academics of all political stripes are mystified by the public's inability to see the merits of using Pigouvian taxes more frequently to address serious social harms.
This enthusiasm for Pigouvian taxes should be tempered. A Pigouvian tax is easy to design — as a uniform excise tax — if one assumes that each individual causes the same amount of harm with each incremental increase in activity on the margin. This assumption of uniform marginal social cost pairs well with the limited information and enforcement capacity of tax institutions. But when marginal social cost varies significantly, a Pigouvian tax will not lead to an optimal allocation of economic resources. Focusing on carbon emissions, where the assumption of uniform marginal social cost happens to be reasonable, obscures this common design flaw.
Broadly speaking, Pigouvian taxes should be employed only when (1) the harm is (or is properly analogized to) global pollution, and where the harm does not vary based on the source, or (2) the variation in marginal social cost is easily observed and categorized, as with traffic congestion charges.
October 14, 2014 in Colloquia, Scholarship, Tax | Permalink | Comments (0)
Fleischer: Charitable Giving and Utilitarianism
Miranda Perry Fleischer (San Diego), Charitable Giving and Utilitarianism: Problems and Priorities, 89 Ind. L.J. 1484 (2014):
Charitable giving is redistributive at heart. It is thus surprising that scholarship on the charitable tax subsidies focuses on the efficient and pluralistic production of public goods while largely ignoring distributive justice concerns. Existing scholarship and current law leave crucial questions unanswered: How should we prioritize among charities? Should subsidized groups be required to help the poor? Are criticisms that charities do too little to help the poor valid? This Article is part of a series that examines how each common theory of distributive justice would answer these questions.
October 14, 2014 in Scholarship, Tax | Permalink | Comments (0)
Law Faculty Rankings Should Focus More on Non-Academic Influence
Patrick Arthur Woods, Stop Counting (Or At Least Count Better):
For American legal scholarship to fulfill its purpose, it must have an impact on the development of the actual law as it is enacted and interpreted in the United States. However, legal scholarship broadly — and law review articles in particular — has become less influential on judges and members of the practicing bar over time. This short essay argues that the decline is partly attributable to the open reliance on metrics that primarily represent influence within the legal academy when measuring the value of a scholar's work. In particular, I argue that a focus on metrics with only a tenuous connection to non-academic usage of a new scholar's work, such as download counts, law journal citation count-based rankings methodologies, and article placement, incentivizes new legal writers to write for other academics rather than for judges, attorneys in practice, or policy-makers.
October 14, 2014 in Law School Rankings, Scholarship, Tax | Permalink | Comments (3)
Epstein: We Need a Real Flat Tax, Not Kleinbard's Version
Hoover Institution: We Need a Real Flat Tax, by Richard A. Epstein (NYU):
I was heartened recently to see Edward Kleinbard's op-ed in the New York Times, with its alluring title, "Don't Soak the Rich." But as I read the piece by Kleinbard, a law school professor at the University of Southern California, it became clear that his proposed solution was a classic bait-and-switch operation. Kleinbard's so-called flat tax soaks the rich by a different route. He proposes a tax hike on everyone evenly and then suggests that the government spend most of the extra revenues on the poor, either by direct grants or public expenditures from which they derive the lion's share of the benefit.
The flat tax deserves a better send-off. Historically, the tax was championed by such notables as Aristotle, Locke, and Hayek as a device to reduce the government's role in the lives of its citizens. Even a limited government must do many things—provide national defense, preserve internal order, and supply the infrastructure on which a well-organized private sector markets run. Accomplishing these daunting tasks requires public revenues. The challenge for the defender of limited government is to find that set of taxes that minimizes the distortions of a market economy while generating revenue to accomplish government's necessary and proper goals. ...
October 14, 2014 in Tax | Permalink | Comments (1)
Call for Papers: University of North Carolina Tax Symposium
The University of North Carolina Kenan-Flagler School of Business has issued a call for papers for its Eighteenth Annual Tax Symposium to be held April 10-11, 2015. The symposium "is designed to bring together leading tax scholars from economics, accounting, finance, law, political science, and related fields." The deadline for the call for papers is January 1, 2015:
October 14, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)
Thimmesch: The Tax Hangover -- Trailing Nexus
Adam B. Thimmesch (Nebraska), Evaluating the Tax Hangover: Trailing Nexus, 74 State Tax Notes 83 (Oct. 13, 2014):
In this article, which is adapted from a longer law review article [The Tax Hangover: Trailing Nexus, 33 Va. Tax Rev. 497 (2014)], Thimmesch examines the concept of trailing nexus. He argues that the concept is consistent with the physical presence standard and proposes an economic latency approach, which he asserts is consistent with both constitutional principles and economic reality.
October 14, 2014 in Scholarship, Tax, Tax Analysts | Permalink | Comments (0)
Symposium on the Work of Larry Ribstein: Unlocking the Law
Symposium, Unlocking the Law: Building on the Work of Professor Larry E. Ribstein, 38 Int'l Rev. L. & Econ. 1-173 (2014):
- Larry E. Ribstein (1946-2011) [Photograph], 38 Int'l Rev. L. & Econ. 1 (2014)
- Henry N. Butler (George Mason) & Bruce Kobayashi (George Mason), Unlocking the Law: Building on the Work of Larry E. Ribstein, 38 Int'l Rev. L. & Econ. 2 (2014)
- William D. Henderson (Indiana), From Big Law to Lean Law, 38 Int'l Rev. L. & Econ. 5 (2014)
- Daniel Currell (Corporate Executives Board) & M. Todd Henderson (Chicago), Can Lawyers Stay in the Driver's Seat?, 38 Int'l Rev. L. & Econ. 17 (2014)
- Benjamin H. Barton (Tennessee), A Glass Half Full Look at the Changes in the American Legal Market, 38 Int'l Rev. L. & Econ. 29 (2014)
- Gillian K. Hadfield (USC), The Cost of Law: Promoting Access to Justice Through the (Un)corporate Practice of Law, 38 Int'l Rev. L. & Econ. 43 (2014)
- Richard A. Epstein (NYU), Big Law and Big Med: The Deprofessionalization of Legal and Medical Services, 38 Int'l Rev. L. & Econ. 64 (2014)
- Nuno Garoupa (Illinois), Globalization and Deregulation of Legal Services, 38 Int'l Rev. L. & Econ. 77 (2014)
- Erin O'Hara O'Connor (Vanderbilt) & Peter B. Rutledge (Georgia), Arbitration, the Law Market, and the Law of Lawyering, 38 Int'l Rev. L. & Econ. 87 (2014)
- Henry G. Manne (Former Dean, George Mason), How the Structure of Universities Determined the Fate of American Legal Education -- A Tribute to Larry Ribstein, 38 Int'l Rev. L. & Econ. 107 (2014)
- John O. McGinnis (Northwestern) & Russell D. Mangas (Kirkland & Ellis, Chicago), An Undergraduate Option for Legal Education, 38 Int'l Rev. L. & Econ. 117 (2014)
- Robert G. Bone (Texas), Decentralizing the Lawmaking Function: Private Lawmaking Markets and Intellectual Property Rights in Law, 38 Int'l Rev. L. & Econ. 132 (2014)
- Barry E. Adler (NYU), Lawyers as Lawmakers, Privilege, and Agency, 38 Int'l Rev. L. & Econ. 1449 (2014)
- Michael Bradley (Duke), Irving De Lira Salvatierra (Duke) & Mitu Gulati (Duke), Lawyers: Gatekeepers of the Sovereign Debt Market?, 38 Int'l Rev. L. & Econ. 150 (2014)
- Vikram Maheshri (Houston) & Clifford Winston (Brookings Institution), An Exploratory Study of the Pricing of Legal Services, 38 Int'l Rev. L. & Econ. 169 (2014)
October 14, 2014 in Conferences, Legal Education, Scholarship | Permalink | Comments (0)
Boston College Seeks to Hire a Tax Clinician
Boston College Law School seeks to hire a full-time tax clinician:
Boston College Law School seeks a full-time faculty member interested in establishing and teaching in a transactional clinic that emphasizes entrepreneurship, technology, and the innovation economy.
JOB DESCRIPTION: The successful applicant will be expected to expand the offerings of one of our existing clinics or develop a new program, which may include hybrid arrangements with outside institutions such as incubators, corporations or law firms, and may include simulation as a method of instruction. The focus of teaching should be business formation, business transactions, taxation, or intellectual property. The successful applicant will play a major role in determining the clinic's specific emphasis and operation.
October 14, 2014 in Legal Education, Tax | Permalink | Comments (0)
Henderson: Is the Legal Profession Showing Its Age?
The Legal Whiteboard: Is the Legal Profession Showing Its Age?, by William D. Henderson (Indiana):
The figure below suggests that a growing number of students are attending law school but not going on to become lawyers. This conclusion requires some explanation, which I will supply below. Alternative explanations are also welcome, as I'd like to find a plausible narrative that foreshadows a brighter future for the licensed bar. [PDF version of this essay]
I have shown this chart to various law firms, legal departments, law faculty and bar association audiences. Through this process, I have developed two working theories that are not mutually exclusive:
- Increased exits from law practice based on gender integration
- Slowing absorption of law graduates into the licensed bar
October 14, 2014 in Legal Education | Permalink | Comments (2)
The IRS Scandal, Day 523
Town Hall: The White House Dogs, by Erick Erickson:
There are two dogs living in the White House other than the Obamas' pet dog. The first of the two dogs is the one that eats all the homework. It has been let loose across government agencies.
The Internal Revenue Service had an encounter with the dog. Lois Lerner, in charge of the division accused of harassing conservative groups, suddenly had her hard drive crash. All her emails were gone. Then six other employees mysteriously had their emails vanish. All seven were relevant to the congressional probe of the IRS.
The emails appear not to be on any servers. They do not seem to have been backed up, or the back ups were destroyed too. The emails have simply vanished. It is just awfully convenient that they were emails involved in a congressional probe.
Once the dog finished eating emails at the IRS, it moved over to the Environmental Protection Agency. The Competitive Enterprise Institute filed a request for certain emails and text messages from or to EPA administrator Gina McCarthy. According to the Washington Times last Wednesday, the EPA now says thousands of text messages related to Ms. McCarthy have simply disappeared. Her emails too are gone. The Competitive Enterprise Institute and the EPA are involved in a lawsuit, making the disappearance of the emails even more serious.
Now it is not just congressional Republicans looking at disappearing data. A federal judge is involved, too. Congressional Republicans can be dismissed far more easily than a federal judge in a black robe with a gavel.
It seems the IRS and EPA are not the only government agencies visited by this hungry dog. The Securities and Exchange Commission has lost hundreds of computers with information on them that could be used for insider trading purposes. ...
That leads us to the other dog living in the Obama White House. In "Silver Blaze," a short story about Sherlock Holmes by Sir Arthur Conan Doyle, a prized racehorse went missing the night before a major race. Holmes, investigating the disappearance and the related death of the horse's trainer, refers "to the curious incident of the dog in the nighttime." The curious incident was that the dog did not bark. The dog at the stables made no sound as the thief stole the horse because the dog knew the thief.
The Obama administration has not barked in these cases. Internal Revenue Service emails from employees under investigation by Congress have been deleted. The Obama administration's best guess is that there was just an unfortunate coincidence of timing with an obligatory reference to "partisan witch hunts." The same holds for the EPA and now the SEC.
The Obama administration has expressed little concern, mostly taking the opportunity to blame Republicans. Government data has been deleted, and no one in the White House seems concerned. The dog is not barking. ...
The matters on which the White House dogs are willing to bark and be quiet should direct the attention of an objective press. The silence on the IRS and EPA is very telling.
- Communities Digital News: Lois Lerner Cries 'Gimme Shelter'
- The Hill: Scott Brown: Close IRS Branch in Cincinnati
October 14, 2014 in IRS News, IRS Scandal, Tax | Permalink | Comments (0)
Monday, October 13, 2014
Sanchirico Presents International Tax and Ownership Nationality Today at Florida
Chris Sanchirico (Pennsylvania) presents As American as Apple, Inc.: International Tax and Ownership Nationality, 68 Tax L. Rev. ___ (2014), at Florida today as part of its Graduate Tax Program Colloquium Series:
The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how such companies should be taxed. This paper identifies that role and investigates what is actually known about where these companies' shareholders reside.
October 13, 2014 in Colloquia, Scholarship, Tax | Permalink | Comments (0)
Mayer Presents Taxing Politics Today at Loyola-L.A.
Lloyd Hitoshi Mayer (Notre Dame) presents Taxing Politics at Loyola-L.A. today as part of its Tax Policy Colloquium Series:
This draft Article addresses two key questions relating to the interaction between federal tax law and political activity. First, is it advisable as a policy matter for Congress to use the tax law to regulate the flows of money in politics in furtherance of non-tax goals such as combatting corruption, promoting equality, and encouraging democratic participation? I answer this first question generally no, in significant part because the tax law and the IRS are poorly suited for this role and suffer significant collateral damage when their poor fit becomes evident, as the ongoing controversy over the IRS' handling of exemption applications filed by Tea Party and other conservative groups reveals. Second, does tax law in its current form treat political activity properly based on longstanding tax policies relating to what constitutes income, what expenses should be deductible, what constitutes a taxable gift, and what characteristics organizations should have in order to qualify for tax exemption? I answer this second question generally yes, but identify several areas where the tax law needs to be changed to achieve greater consistency with such policies, including with respect to reducing the amount of political activity that is deemed permissible for most types of tax-exempt organizations.
Ellen Aprill (Loyola-L.A.) and Justin Levitt (Loyola-L.A.) are the commentators.
October 13, 2014 in Colloquia, Scholarship, Tax | Permalink | Comments (0)
Should Law Schools Consolidate Multiple Sections of a Course to Save Money, Free Up Faculty Time?
Inside Higher Ed, A New Metric:
It's hard to raise much excitement over a chart, but a recent one that breaks down how colleges can reduce the number of sections they teach and reduce faculty time while educating the same number of students might be getting there. But not all the excitement is positive.
The chart is part of a summary of Bill and Melinda Gates Foundation-funded studies by the Education Advisory Board, a business that produces research for colleges. The board looked at seven colleges, mostly regional public universities whose names have not been revealed, and tried to figure out what it costs to teach students. Analysts combed through 250 million rows of data to draw up reports that spelled out the costs of each student credit hour in each section in each department of each college. ...
On a simple chart, the results are stunning: here's how many classes are empty compared to the current maximum class size -- so, if you combined enough relatively empty classes, you could teach the same number of students without increasing caps on class size. The data also allow administrators to easily see how much it costs to teach the average credit hour in each department, a comparison that has been done elsewhere but that faculty say can be dangerous.
October 13, 2014 in Legal Education | Permalink | Comments (3)
Does the USA Really Soak the Rich?
Next New Deal (Blog of the Roosevelt Institute), Does the USA Really Soak the Rich?:
There's a new argument about taxes: the United States is already far too progressive with taxation, it says, and if we want to build a better, eglitarian future we can't do it through a "soak the rich" agenda. It's the argument of this recent New York Times editorial by Edward D. Kleinbard, and a longer piece by political scientists Cathie Jo Martin and Alexander Hertel-Fernandez at Vox. I'm going to focus on the Vox piece because it is clearer on what they are arguing.
There, the researchers note that the countries "that have made the biggest strides in reducing economic inequality do not fund their governments through soak-the-rich, steeply progressive taxes." They put up this graphic, based on OECD data, to make this point:
You can quickly see that the concept of "progressivity" is doing all the work here, and I believe the way they are going to use that word will be problematic. What does it mean for Sweden to be one of the least progressive tax state, and the United States the most? ...
When average people usually talk about soaking the rich, they are talking about the marginal tax rates the highest income earners pay. But as we can see, in Sweden the rich pay a much higher marginal tax rate [56% v. 39%]. ...
[Jo Martin and Hertel-Fernandez] are measuring how much of tax revenue comes from the top decile ... and calling that the progressivity of taxation. ... The fact that the United States gets so much more of its tax revenue from the rich when compared to Sweden means we have a much more progressive tax policy, one of the most progressive in the world. Congratulations?
The problem is, of course, that we get so much of our tax revenue from the rich because we have one of the highest rates of inequality across peer nations. How unequal a country is will be just as much of a driver of the progressivity of taxation as the actual tax polices. In order to understand how absurd this is, even flat taxes on a very unequal income distribution will mean that taxes are "progressive" as more income will come from the top of the income distribution, just because that's where all the money is. Yet how would that be progressive taxation?
October 13, 2014 in Tax | Permalink | Comments (0)
Why Do Lawyers Blog?
Legal Productivity, Why Do You Blog? 23 Lawyers Weigh In:
Blogging means different things to different people but I'm less interested in narrowly defining blogging, than examining why lawyers blog. So I went to the source and asked: "Why do you blog?" Twenty-three lawyers responded, some of whom have been at it for a very long time.
Several have their own practice or are part of a larger firm. Many still maintain their blog, while some write for other blogs. Topics range from their area of legal expertise to other interests like technology and practice management. But these blogging lawyers all have one thing in common: they write with passion and purpose. Business development doesn't drive their writing. These lawyers blog because they love to write and share their knowledge, experience, and passions.
October 13, 2014 in Legal Education, Tax | Permalink | Comments (0)
Christians: It's Time to Fix FBAR
Allison Christians (McGill), Paperwork and Punishment: It's Time to Fix FBAR, 76 Tax Notes Int'l 147 (Oct. 13, 2014):
Allison Christians argues that the U.S. Foreign Bank Account Report regime is excessive and offers suggestions to narrow its scope and ease compliance burdens.
October 13, 2014 in Scholarship, Tax, Tax Analysts | Permalink | Comments (0)
Congress, GAO Target 'Supersize' IRAs
Following up on my previous posts:
- The Story Behind Mitt Romney's $100 Million IRA
- Romney-Sized IRAs Get Scrutiny as Government Studies Tax Breaks
Wall Street Journal Tax Report: Washington Scrutiny of 'Supersize' IRAs, by Laura Saunders:
Washington is taking a hard look at tax-sheltered retirement accounts, especially "supersize" ones worth millions of dollars. Savers should consider what it could mean for them.
The U.S. Government Accountability Office, an arm of Congress, recently released a report on individual retirement accounts, requested by Senate Finance Committee Chairman Ron Wyden (D., Ore.). Its publication coincided with Senate hearings on retirement savings held last month.
The GAO study addressed questions many people asked after disclosures that former presidential candidate Mitt Romney had a traditional IRA worth as much as $101 million and technology entrepreneur Max Levchin put more than 13.3 million shares of Yelp YELP -5.11% stock in a Roth IRA before the firm went public in 2012.
How many supersize IRAs are there? The GAO estimates more than 300 individuals or families have IRAs with balances greater than $25 million, while more than 9,000 have IRAs worth more than $5 million. The GAO wasn't able to distinguish between regular and Roth IRAs, given the data. ...
October 13, 2014 in Congressional News, Gov't Reports, Tax | Permalink | Comments (0)
Henderson: Does Coop Placement Accelerate Law Student Professional Development?
The Legal Whiteboard: Does Cooperative Placement Accelerate Law Student Professional Development?, by William D. Henderson (Indiana):
The title of an earlier essay posed a threshold question for legal ed reform: "If We Make Legal Education More Experiential, Would it Really Matter?" (Legal Whiteboard, Feb 2014) (PDF). I answered "yes" but admitted it was only my best guess. Thus, to be more rigorous, I outlined the conditions necessary to prove the concept.
The essay below is a companion to the first essay. It is a case study on how one type and brand of experiential education -- cooperative placements at Northeastern Law -- appears to accelerate the professional development of its law students. The outcome criteria are comprised of the three apprenticeships of Educating Lawyers (2007) (aka The Carnegie Report) -- cognitive skills, practice skills, and professional identity.
The better outcomes flow from Northeastern's immersive, iterative, and integrative approach. First, students are immersed in full-time coops that last a standard 11 weeks. Second, students move through four iterations of coops interspersed with four quarters of upper-level classes. Third, this experiential approach is integrated into the Law School's value system -- i.e., the experiential component is perceived as central rather than marginal to the School's educational mission.
Northeastern's coop model asks more of faculty and students, thus it may be hard to replicate. Yet, there is evidence that such an approach does in fact accelerate professional development in ways that ought to please law school critics and reformers. The benefits may be well worth the costs. ...
October 13, 2014 in Legal Education | Permalink | Comments (2)
The IRS Scandal, Day 522
New York Observer: Sex, Lies, and . . . White House Counsel; Ruemmler Blunders Into Secret Service Mess, by Sidney Powell:
Enter Kathryn Ruemmler, former White House Counsel, repeatedly discussed on the "short list" for Attorney General. ...
As we reported previously, not only was Ms. Ruemmler in the middle of the IRS email scandal, the Benghazi cover-up, and the most vigorous "protector" of a president while increasing government secrecy and violating the rights of others, the Post places her squarely in the middle of the cover-up of the Cartagena sex scandal for which the Secret Service and the military took the sole blame for having several prostitutes spend the night before the President arrived. ...
According to Mr. Obama, those involved in the "Hookergate" scandal were just "a couple of knuckleheads" in the Secret Service. Wait, that sounds familiar. Oh yes, the IRS targeting of conservative political groups was just "a couple of boneheads" in the Cincinnati office of the IRS, and there wasn't a "smidgeon of corruption" in Mr. Obama's IRS.
Anyone still buying that must have been comatose for the last several months, during which we learned of the ever increasing number of computer crashes, and that the IRS deliberately destroyed Lois Lerner's blackberry—a fact the IRS tried to hide from federal judge Emmet G. Sullivan. These developments may have a role to play in Mr. Holder's departure—the real reasons for which I believe are yet to surface.
Our entire government is imploding in deceit and dishonesty. The United States has become the laughingstock of the world, and the vacuum in leadership of this country is sucking the very air we breathe. Nero fiddled while Rome burned. Mr. Obama golfs while ISIS beheads. Meanwhile, Kathryn Ruemmler's on his short list for Attorney General.
There are reasons for his "trust" in her that are obvious to him, but she "ain't no friend of mine."
- American Spectator: Reporter Won't Pay Taxes Until IRS Truth Comes Out
- Breitbart: Sen Pat Roberts: I'm 'Convinced' Valerie Jarrett Tied to IRS Scandal
- Fox News: Kansas GOP Sen. Roberts: Valerie Jarrett Involved in IRS Scandal
- Talking Points Memo: Fox News Host Challenges Conservative Author to a Knife Fight
- Town Hall: Jason Mattera Responds To Critics of His Ambush of IRS Chief Lois Lerner
- Washington Examiner: Sen. Pat Roberts Links White House Consigliere Valerie Jarrett to IRS Scandal
- WND: Documentary Takes Aim at Ex-IRS Official Lerner: 'This Isn't About Rogue Agents, This Is a Systemic Problem'
- WND: Now EPA Can't Find Text Messages; Poised To 'Do An IRS'
October 13, 2014 in IRS News, IRS Scandal, Tax | Permalink | Comments (0)
TaxProf Blog Weekend Roundup
- Ryan: Valuation Lessons From Estate of Adell
- Camille Nelson to Step Down as Suffolk Law School Dean
- Elon Law School Shortens J.D. to 2.5 Years, Cuts Total Tuition by $14k (to $100k)
- The IRS Scandal, Day 520
- More on Canaries in the Law School Coal Mine
- Top 5 Tax Paper Downloads
- U.S. News to Issue Global University Rankings
- The IRS Scandal, Day 521
October 13, 2014 in Legal Education, Tax, Weekend Roundup | Permalink | Comments (0)
Sunday, October 12, 2014
More on Canaries in the Law School Coal Mine
Following up on my previous post, Former AALS President: Thomas Jefferson Is 'The Canary in the Coal Mine of Legal Education,' Expects Six Law Schools to Close: George Leef, The Canary in the Law School Coal Mine?:
Coal miners used to bring a canary down into the mine to warn them when the air was becoming too dangerous. If the canary went limp, it was time to get out.
For the last several years, conditions for American law schools have been getting progressively more dangerous, as students respond to the realities of the market: the legal profession is over-saturated with people holding Juris Doctor credentials. Law schools have been graduating far more students than there are legal jobs, and the number of jobs is apt to shrink further as technology sinks its teeth into legal work.
In his recent City Journal article Machines v. Lawyers, Northwestern Law School professor John O. McGinnis explained why the demand for lawyers will keep shrinking. "Law is, in effect, an information technology – a code that regulates social life. And as the machinery of information technology grows exponentially in power, the legal profession faces a great disruption not unlike that already experienced by journalism, which has seen employment drop by about a third…."
Throughout the 60s, 70s, and 80s, law was a growth industry and a great many people (especially students who had taken "soft" majors in college) figured that earning a JD was an attractive option. Naturally, law schools expanded to accommodate the throngs of degree seekers, who were aided by federal student loan programs. Going to law school both delayed the need to start repaying undergraduate loans and appeared to be the pathway into a bright and lucrative career.
That's not true anymore. ...
October 12, 2014 in Legal Education | Permalink | Comments (3)
Top 5 Tax Paper Downloads
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new paper debuting on the list at #5. The #1 paper is now #19 in all-time downloads among 10,386 tax papers:
- [3288 Downloads] 'Competitiveness' Has Nothing to Do with it, by Edward D. Kleinbard (USC)
- [336 Downloads] 2013 Developments in Connecticut Estate and Probate Law, by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid and Riege, Hartford)
- [219 Downloads] The OECD'S Flawed and Dated Approach to Computer Servers Creating Permanent Establishments, by Monica Gianni (Florida)
- [131 Downloads] Rights Without Remedies, by Matthew L. M. Fletcher (Michigan State)
- [126 Downloads] Home-Country Effects of Corporate Inversions, by Omri Y. Marian (Florida)
October 12, 2014 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)


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Tel: (570)491-2676
School Overview
|Religious Affiliation
|Grades Offered
|Grades Kindergarten - 8
Student Body
|Total Students
|33 students
|Student Body Type
|% Students of Color
State avg.: 20%
|Students by Grade
Academics and Faculty
|Total Classroom Teachers
|6 teachers
|Student : Teacher Ratio
National avg.: 13:1
Nearby Schools:
All Schools | High Schools | Elementary Schools | Preschools | Public Schools
Show me:
- School Location Miles Students Grades
Port JervisCalvary Christian School
41 Route 209
Port Jervis, NY, 12771
(845)856-1620Alternative School (Christian)2.1 mi | 14 students | Gr. 5-12
Port JervisTrinity Catholic School
Po Box 1001
Port Jervis, NY, 12771
(845)856-6868(Roman Catholic)3.5 mi | 56 students | Gr. K-6
CuddebackvilleFei Tian Academy Of The Arts
140 Galley Hill Rd
Cuddebackville, NY, 12729
(845)754-4226Special Program Emphasis (Seventh-Day Adventist)8.2 mi | 102 students | Gr. 7-12
Glen SpeyThe Homestead School
428 Hollow Rd
Glen Spey, NY, 12737
(845)856-6359Montessori School8.5 mi | 134 students | Gr. K-6
SussexSussex Christian School
51 Unionville Avenue
Sussex, NJ, 07461
(973)875-5595(Christian)11.9 mi | n/a students | Gr. K-8
School Reviews
Area Statistics
Recent Articles
Updated October 26, 2014
What do you do when you are dissatisfied with your local public schools? Homeschool your children? Send them to private school? Let's look at your options.
Your religion matters to you. You want your child to attend a school which will combine academics and religious education. Here is an overview of what is available together with some links to denominational web sites.
Add things up and you'll quickly find the answer- math is crucial both in academics and the real world. By following these strategies and following personal training programs, students can uncover their weaknesses and conquer math.


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November 26, 2014
TORRANCE, Calif. (AP) - A Los Angeles woman who expected her
hybrid Honda Civic to be a high-mileage machine has taken her case
against the automaker to small claims court.
Experts say the unusual legal move could make it easier to prevail and could open the door to a flood of similar claims.
Heather Peters argued Tuesday that her 2006 vehicle was expected
to get 50 mpg, but barely got 30 mpg. She says she wouldn't have
bought the car if its mileage was advertised.
Honda engineer Neil Schmidt says Peters' claim is excessive for a 6-year-old car.
There was no immediate ruling in the case in Torrance, American Honda Motor Co.'s West Coast headquarters.
Peters is seeking $10,000. Plaintiffs in a class-action lawsuit are eligible to get up to $200 cash and a rebate to purchase a new Honda.
Copyright 2014 Associated Press. All rights reserved. This material may not be published, broadcast, rewritten, or redistributed.
Click Here to access the online Public Inspection File
Viewers with disabilities can get assistance accessing this station's FCC Public Inspection File by contacting the station with the information listed below. Questions or concerns relating to the accessibility of the FCC's online public file system should be directed to the FCC at 888-225-5322, 888-835-5322 (TTY), or email@example.com.


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Guest Blogger
Occasionally, The ConnCollegeLive Experience will invite guests to blog about their experiences as a Camel. You can find these guest posts below. Each guest post ends with a short description of the writer and their role on campus.
#ConnCollCarries: Bringing the #CarryThatWeight movement to campus
October 30, 2014
Occasionally, The ConnCollegeLive Experience will invite guests to blog about their experiences as a Camel. Today, Bettina Weiss '15 contributes to the guest blogger series.
I support survivors of sexual and domestic violence and am helping to #carrythatweight #conncollcarries pic.twitter.com/DaRa056eT2
— Bettina Weiss (@bweiss22) Oct. 29, 2014
On Oct. 29, Connecticut College students participated in a National Day of Action inspired by the art and activism of Emma Sulkowicz, a student at Columbia University. Sulkowicz has been carrying a 50-pound mattress wherever she goes on campus for her senior art thesis. The New York Times calls Sulkowicz' project "an artwork of last resort."
In 2012, Sulkowicz filed a complaint with Columbia after an alleged sexual assault. Her complaint led to a hearing before a panel that found the alleged perpetrator not responsible. This decision was upheld upon appeal. Sulkowicz brought her case to the police but decided not to follow through after the report. She began carrying her mattress around campus to protest the fact that her alledged attacker was allowed to remain enrolled at the university.
In response to Sulkowicz' project, the coalition "Carrying the Weight Together" was formed by students and activists who are working to support survivors of sexual and domestic violence. It is made up of members from No Red Tape, Carrying the Weight Together at Columbia University, Hollaback! and Rhize.
When students at Connecticut College heard about the National Day of Action to support Sulkowicz, we sprung into action. Sal Bigay '16, the Student Government Association (SGA) chair of residential affairs, brought the idea to our SGA and began planning with the Public Art Task Force subcommittee. Members of SafetyNet, a peer education group within the Think S.A.F.E. (Sexual Assault Free Environment) office were brainstorming ideas on how to bring the movement to our campus. At the same time, the sophomore seminar class "Art of Protest: Occupy ___" was also inspired to bring the movement to campus. In a phenomenally successful collaboration, all three groups came together to organize our College's participation in the day of action. Representatives from each group met, and off we went. "This is how things need to happen at Connecticut College: authentically and passionately," said Bigay.
My Super Bowl experience
February 10, 2014
Occasionally, The ConnCollegeLive Experience will invite guests to blog about their experiences as a Camel. The following is part of this guest blogger series.
At the beginning of this month, I had the opportunity to work on the ESPN production team for the week of the Super Bowl. The job landed me in Times Square, NYC, where I worked at Times Square Studios (TSS), the location in which we shot our Sportscenter shows, and a variety of other stories, for the week.
During the fall, I worked for ESPN on College Friday Night football games at both Boston College and UCONN. I originally got the position through close family friend and alumna Caroline Davis '99. Caroline is a production manager for ESPN, and works primarily with Monday Night Football, PGA and the major tennis tournaments across the world. She set me up with the hiring team for ESPN, who contacted me to work my first game in September at Boston College. After connecting with the staff and meeting a wonderful group of people, they set me up with the production staff that invited me to work Super Bowl week.
I worked at TSS each day from 7:30 a.m.-5:30p.m., helping our studio production manager and talent producers make sure everything went according to schedule. We covered live Sportscenter hits, as well as different taping and live hits for The Scott Van Pelt and Rusillo Show, Highly Questionable and Numbers Never Lie. My job was to ensure that talent got from the front doors of the studio, to hair and makeup and onto set on time.
Although I did have to miss a week of school to participate in this work, I think that it was certainly worth it (sorry, Professors!). During the week, I not only met some of the best and most legendary football players in the NFL, but so many amazing people within production and operations from both the ABC and ESPN groups. As a senior who is approaching graduation, I am quickly learning that for where I want to be after graduation it is not necessarily what you know, but who you know, that gets you there. Making connections this week already provided me with a potential job offer, as well as a good deal of contacts in the industry that I can get in touch with as I am trying to decide where I want to end up when I leave in May.
Patty Shields '14 is a Psychology-Based Human Relations major, and has been studying Sports Communications. Through her work in the Sports Information Office, Patty manages the Camel Athletics social media outlets, including @CamelAthletics on Twitter.
Hannah Storm interviews AJ Hawk on the SportsCenter set (left,) and a behind-the-scenes view of anchors Hannah Storm, Mark Schelerth and Merril Hoge.
Advocating for a different way of learning
January 13, 2014
Occasionally, The ConnCollegeLive Experience will invite guests to blog about their experiences as a Camel. The following is the first in this guest blogger series.
I've been a tutor at Conn for the past three years. I work with students in the Science Leaders program in one-on-one and group sessions in chemistry, organic chemistry and biology. The tutoring program was started as a way to ensure our Science Leaders excel, but after last summer, I saw it also as an opportunity to experiment with new teaching techniques.
Traditionally, our group tutoring sessions work this way: Students arrive with their problem sets complete and ask the tutor any questions they have. Faculty and students approve of this type of setup because students can try the problems on their own, and anyone who needs extra help attends the tutoring sessions.
Unfortunately, the system never seemed to work out this way. Many times, students come to sessions without the problem set complete, either because they couldn't find the time, or worse, they became irreversibly stuck at some point in the assignment.
This summer, while I was applying to medical schools, I found that most incorporate problem-based learning (PBL) into their curriculum. I sat in on a PBL class for biochemistry at the Perelman School of Medicine at the University of Pennsylvania, and it was incredible. Students worked together on complex problems in teams of five, always making sure everyone was on pace and fully understood the question at hand. The strangest thing was, they seemed to actually enjoy it.
So I gathered up our Science Leaders in organic chemistry, and I tried it. This year, rather than stringing together a number of chapter-related problems each week, we started designing problems that pull from multiple chapters and allow the students to make connections between what they are currently working on and older material.
These new sessions foster collaboration between students and teach them that even in organic chemistry, each one of them can benefit from working together.
Yumi Kovic '14 is a biochemistry major, a Science Leader and the winner of the prestigious Goldwater Scholarship, which encourages outstanding students to pursue careers in science, mathematics or engineering.


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Ami Emerson is a cocky blonde who welcomes any challenge because she always thinks that she'll win. Cyd starts slow allowing Ami to relax and feel like she's still in control even as the power to move, stand up or even raise her head is taken away. She likes to squirm so Cyd uses this to his advantage as he tickles her with the pin wheel, pours hot wax all over her body and makes her cum uncontrollably with a vibrator. Ami screams through her gag so loud the audio peaks, her face contorted and blatantly exposing her pleasure and pain.
In the final scene, the slow, steady, immeasurable burn of the hot sauce teaches Ami to chose her challenges wisely. The images you see here are linked to this gallery of photographs, and there's also this gallery of video clips from this session. To see the entire episode and more, you can use the links below.
Direct link to: Overwhelming Ami Emerson
(133 photos and 72 minutes of video)
all 400+ updates at Device Bondage | all Device Bondage posts on this blog


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Diabetes Screening Lags in People With Hypertension
November 26, 2014
For the second time in less than a month, Gov. David A. Paterson had emergency eye surgery to relieve a painful build-up of fluid in his left eye caused by glaucoma.
After a painful eye ailment sent him to the hospital last week and led to two operations, Gov. David A. Paterson plans to have additional surgery this summer.
Regular exams are essential for uncovering glaucoma and other diseases that may otherwise remain undetected until they cause serious vision problems.
READING in poor light, sitting too close to the TV, wearing the wrong prescription glasses and crossing your eyes -- things your mother warned you would ruin your vision -- are actually generally harmless. But a truly dangerous false belief is that there is nothing you can do to prevent the loss of...
With the help of a volunteer guide, Nihal Erkan, a recent immigrant to New York, walked the New York City Marathon in approximately nine hours.
As many of the country's finest physicians have taken posts abroad, doctors and nurses in Cuba are left overworked, resulting in a decline in the quality of care for Cubans.
A new finding may provide a basis for devising new treatments for a leading cause of blindness.
A panel of experts reports that it is impossible to determine whether there is any advantage in screening the general population for glaucoma.
Having surgery to remove cataracts has its risks, but the deceptively simple operation can be life changing.
The machine could help some people with low vision read, look at pictures and explore landscapes and buildings more effectively.


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I have surrounded myself with wonderful people and want to believe that we are all on this path of enlightenment.
My experience on the bus today gave me a sad glimpse of hate and anger.
This guy got on the bus and obviously did not have money to pay. He kept looking in his pockets over and over and after 5 minutes of this nonsense I muttered (unfortunately out loud) 'Oh, c'mon, this is ridiculous.'
The guy in front of me turned around and said 'That's right. These lowlifes should be shot. He then proceeded to rant and rave about how he wanted to take a gun and shoot all these street people. He said in New York you have to buy a year pass and if anyone tries to get on the bus without a pass the guards can shoot them. He was so full of hatred that I just sat there stunned. Should I run energy into his heart chakra? Would it do any good?
On the one hand I thought the bus driver was being overly patient and should tell the guy to get off the bus if he doesn't have the fare. On the other hand I thought the bus driver was being very kind. It took me to the end of the bus ride to realize that there must be some rule about people coming on the bus and asking people for money for bus fare. Thus, some people come on and act like this guy did until someone offers to pay the bus fare just so the bus can keep moving. Hmmmmm. Well, it was an experience for sure.
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Dragon Age: Inquisition VGA graphics performance review
MSI 970 Gaming motherboard review
Corsair Gaming M65 RGB game mouse review
MFAA Multi-Frame Samples AA Explored - Guide
GSKILL Phoenix Blade 480GB PCIe SSD Review
Corsair Gaming H1500 Dolby 7.1 headset review
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ForceWare 158.24 Vista 64-bit WHQL
Posted by: Hilbert Hagedoorn on: 06/03/2007 01:41 AM [ 0 comment(s) ]
Windows Vista 64-bit
ForceWare Release 158
Version: 158.24
Release Date: June 1, 2007
WHQL Driver
Release Highlights:
- WHQL Certified driver.
- This driver fixes a problem when trying to enable NVIDIA SLI using the international versions of Windows Vista
- Increased performance in 3D applications.
- PureVideo HD support.
- Add support for forcing Vertical Sync in DirectX applications.
- Updated NVIDIA Control Panel with improved user interface (Please see the Release Notes for more details).
- Numerous game and application compatibility fixes
- This driver supports the following 3D features:
- Single GPU support
- DirectX 9 support for GeForce 6/7/8 series GPUs
- DirectX 10 support for GeForce 8 series GPUs
- OpenGL support for GeForce 6/7/8 series GPUs
- NVIDIA SLI support
- DirectX 9 support for 6/7/8 series GPUs
- OpenGL support for 6/7/8 series GPUs
- Single GPU support
- DirectX 10 NVIDIA SLI support for GeForce 8 series GPUs is available in v158.43 Beta drivers.
Please read the installation instructions
Tagged as: ForceWare
« ForceWare 158.24 Vista 32-bit WHQL · ForceWare 158.24 Vista 64-bit WHQL · Guru3D - Driver Sweeper (Setup) download »


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Recent News
Canada's Weekly Top 10 Rankings
November 20, 2014
See which Canadian professional and amateur golfers made moves in this week's Top 10 Rankings.Read more
LPGA gets new title sponsor for its first major
November 20, 2014
Tour also makes adjustments to schedule for 2015.Read more
Matt Peavoy wins PGA Club Professional Championship of Canada
November 19, 2014
Head teaching professional at Heron Landing Golf Club outlasted Alberta's Allred en route to first PGA of Canada title.Read more
Woods complains about Dan Jenkins parody
November 19, 2014
Former World No. 1 responds with a guest column on Derek Jeter's website.Read more
Canadian Golf Mourns the Loss of Keith Alexander
November 17, 2014
Former Canadian and Alberta Amateur champion as well as Past President of Alberta Golf passed away November 12, 2014.Read more
Canada's Connelly finishes runner-up at Argentine Amateur
November 16, 2014
Connelly, a dual citizen of Canada and the United States, fell 4&3 to Argentina's Andres Gallegos.Read more
Adam Svensson wins PNGA Men's Player of the Year award
November 14, 2014
Kevin Carrigan and Christina Proteau both receive honours in Mid-Amateur categories for third consecutive year.Read more
Remembering fallen golf heroes
November 11, 2014
Canada's golf heritage and proud military history are inextricably linked.Read more
On the BlogsMore Blogs
Waging war on sandbaggers
November 20, 2014
Heading south this winter to play golf? Here's what you need to know about posting scores for handicapping purposes...Read more
The 'choose your own adventure' of golf courses
November 19, 2014
The Tom Doak design has become known as golf's "Area 51".Read more
This week's Global Golf Post
November 18, 2014
Check out what's in this weeks Global Golf Post.Read more
TaylorMade introduces R15
November 17, 2014
Driver, fairway and rescue are company's most technologically advanced metalwood franchise ever.Read more
BELFOR renews partnership with Adam Hadwin
November 14, 2014
Now in its sixth year, the partnership has allowed Hadwin the financial security to focus on his game.Read more


text: I do not doubt all singers in this concert have great musical talent, but your sound board tech didn't do you justice. He had the wrong settings for us to hear and understand lyrics due to the too loud background musicians. The lead guitar was notably too loud for Noe! The sound was no better for the McClymonts. After 4 or 5 songs, we decided to leave as the voices and instruments were all thrown together at too loud a setting. It was impossible to hear the Myclymont girls' voices over the instruments. When we got to the exit, it was easier to hear the beautiful voices. Get a new Soundboard tech for the next concerts at the Kearney Amphitheater--the one Saturday night was awful!!!!


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Waste of money. Her husband is a retired cop who but lots of people in jail, sued for a car accident and is now living off his retirement and his wife. Don't give them more money. Treats her immediate family like crap.