scholarly journals Deducting Business Expenses Designed to Influence Governmental Policy as "Ordinary and Necessary": Cammarano v. United States and a Bit beyond

1960 ◽  
Vol 69 (6) ◽  
pp. 1017 ◽  
2019 ◽  
Vol 9 (3) ◽  
pp. 119-120
Author(s):  
Jimmy Efird

In the editorial, "A Crisis of Humanitarianism: Refugees at the Gates of Europe," Marianna Fotaki elegantly highlights the changing dynamics of governmental policy toward refugees, forced migrants into Europe and the move away from the principles of humanitarianism.1 The perceived threats to economy, security, and concerns of globalization and multiculturalism often are manifested as a "cry of wolf " about alleged health risks. This in effect has raised concerns of inadmissibility on health-related grounds and calls for stricter legislation for determining who is eligible for legal permanent residence, precipitated in part by the "public charge" debate occurring in the United States.2 As Marianna notes "anti-migration rhetoric is now a permanent fixture of European politics."


1932 ◽  
Vol 26 (2) ◽  
pp. 261-271 ◽  
Author(s):  
Edwin M. Borchard

The recent governmental policy of withholding recognition from foreign governments long and firmly established, because they are disapproved, has caused confusion in the conduct of international affairs and in the administration of justice in the courts. In late years this has been particularly exemplified in the relations of the United States with the Soviet Government of Russia, but it has had illustrations on earlier occasions in connection with Mexico and other countries, when a desire to express disapproval of certain foreign governments or their policies has induced, through the purported privilege of withholding recognition, the concomitant policy of intervention, reprisals, and non-intercourse.


1973 ◽  
Vol 7 (2) ◽  
pp. 125-132 ◽  
Author(s):  
Richard A. Maidment

The United States Supreme Court's decision in Plessy v. Ferguson falls into that category of unfortunate opinions which have few defenders. Its only supporters currently are those who affirm their belief in and advocate the merits of legally-enforced racial segregation as state social policy. This support, however, is bereft of intellectual substance and is correctly ignored or dismissed by most scholars. Reputable students of the court have without exception been unremittingly hostile to the opinion of the court, because of the presumed socially deleterious ramifications of the judgement. Furthermore, the opinion of Mr Justice Brown has been criticized for logical and legal shortcomings and has been labelled by one scholar as being an exercise in ‘conservative sociological jurisprudence’.3 It is the purpose of this paper to suggest that Brown's judgement has been misrepresented. Despite the fact that the decision gave a constitutional imprimatur to racial segregation, the logic of the opinion owes more to a philosophy of judicial restraint and respect for precedent than to a belief in conservative sociology or racial superiority. The court was in Plessy merely affirming its understanding that the Louisiana statute under review was consonant with the equal protection clause of the Fourteenth Amendment and was not commenting on the merits of racial segregation as governmental policy.


Author(s):  
John M. Wehrung ◽  
Richard J. Harniman

Water tables in aquifer regions of the southwest United States are dropping off at a rate which is greater than can be replaced by natural means. It is estimated that by 1985 wells will run dry in this region unless adequate artificial recharging can be accomplished. Recharging with surface water is limited by the plugging of permeable rock formations underground by clay particles and organic debris.A controlled study was initiated in which sand grains were used as the rock formation and water with known clay concentrations as the recharge media. The plugging mechanism was investigated by direct observation in the SEM of frozen hydrated sand samples from selected depths.


Author(s):  
A. Hakam ◽  
J.T. Gau ◽  
M.L. Grove ◽  
B.A. Evans ◽  
M. Shuman ◽  
...  

Prostate adenocarcinoma is the most common malignant tumor of men in the United States and is the third leading cause of death in men. Despite attempts at early detection, there will be 244,000 new cases and 44,000 deaths from the disease in the United States in 1995. Therapeutic progress against this disease is hindered by an incomplete understanding of prostate epithelial cell biology, the availability of human tissues for in vitro experimentation, slow dissemination of information between prostate cancer research teams and the increasing pressure to “ stretch” research dollars at the same time staff reductions are occurring.To meet these challenges, we have used the correlative microscopy (CM) and client/server (C/S) computing to increase productivity while decreasing costs. Critical elements of our program are as follows:1) Establishing the Western Pennsylvania Genitourinary (GU) Tissue Bank which includes >100 prostates from patients with prostate adenocarcinoma as well as >20 normal prostates from transplant organ donors.


Author(s):  
C. D. Humphrey ◽  
C.S. Goldsmith ◽  
L. Elliott ◽  
S.R. Zaki

An outbreak of unexplained acute pulmonary syndrome with high fatality was recognized in the spring of 1993 in the southwestern United States. The cause of the illness was quickly identified serologically and genetically as a hantavirus and the disease was named hantavirus pulmonary syndrome (HPS). Recently, the virus was isolated from deer mice which had been trapped near the homes of HPS patients, and cultivated in Vero E6 cells. We identified the cultivated virus by negative-stain direct and colloidal gold immune electron microscopy (EM).Virus was extracted, clarified, and concentrated from unfixed and 0.25% glutaraldehyde fixed supernatant fluids of infected Vero E6 cells by a procedure described previously. Concentrated virus suspensions tested by direct EM were applied to glow-discharge treated formvar-carbon filmed grids, blotted, and stained with 0.5% uranyl acetate (UA) or with 2% phosphotungstic acid (PTA) pH 6.5. Virus suspensions for immune colloidal gold identification were adsorbed similarly to filmed grids but incubated for 1 hr on drops of 1:50 diluted monoclonal antibody to Prospect Hill virus nucleoprotein or with 1:50 diluted sera from HPS virus infected deer mice.


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