Can a Casualty Loss Be Deducted in the Absence of Physical Damage?

2018 ◽  
Vol 16 (2) ◽  
pp. 65-74
Author(s):  
Dan L. Schisler ◽  
Andrew M. Wasilick
Keyword(s):  
Physical Damage ◽  
Permanent Reduction ◽  
Federal Circuit ◽  
Definition Of ◽  
Circuit Courts ◽  
The U.S

ABSTRACT When a casualty event (storm, fire, landslide, etc.) does not cause actual physical damage, can a casualty loss deduction be taken by a taxpayer for a permanent reduction in value? There are conflicting opinions by two federal circuit courts, and the definition of “permanent” is still largely undefined. The relevance of this issue is of increased importance with the numerous recent major casualties affecting the U.S. mainland and territories. The 9th Circuit has adamantly held that actual physical damage must occur to have a deductible casualty loss, whereas the 11th Circuit has held that a permanent decrease in value can qualify as a deductible casualty loss even with little or no actual physical damage to the property.

Courtroom Proceedings in U.S. Federal Courts

2017 ◽  
Author(s):  
Timothy R. Johnson
Keyword(s):  
Supreme Court ◽  
Federal District ◽  
Federal Courts ◽  
District Courts ◽  
Open Court ◽  
Federal Circuit ◽  
Federal District Courts ◽  
Circuit Courts ◽  
The U.S

This article discusses courtroom proceedings in U.S. federal courts. It begins by examining how federal district courts conduct trials. To make clear how these proceedings run it compares what really happens in most trials compared to how Hollywood portrays trials. In addition, it considers several key rights associated with trial proceedings. From there, it considers how federal circuit courts conduct business in open court. A key aspect of this section is how circuit proceedings differ across the country because each circuit has different rules governing arguments. Finally, it assesses the oral arguments in the U.S. Supreme Court as well as how these proceedings may affect the decisions justices make. In each section it provides a descriptive overview of the processes and then discusses current research and direction for future analyses.

scholarly journals Unplanned Obsolescence: Interpreting the Automatic Telephone Dialing System After the Smartphone Epoch

2020 ◽  
pp. 147
Author(s):  
Walter Allison
Keyword(s):  
Consumer Protection ◽  
New Technologies ◽  
Consumer Protection Act ◽  
Specific Device ◽  
Federal Circuit ◽  
Federal Statute ◽  
Definition Of ◽  
Circuit Courts ◽  
New Devices

Technology regulations succeed or fail based upon their ability to regulate an idea. Constant innovation forces legislators to draft statutes aimed at prohibiting the idea of a device, rather than a specific device itself, because new devices with new capacities emerge every day. The Telephone Consumer Protection Act (TCPA) is a federal statute that imposes liability based on the idea of an automatic telephone dialing system (ATDS). But the statute’s definition of the device is ambiguous. The FCC struggles to coherently apply the definition to new technologies, and courts interpret the definition inconsistently. Federal circuit courts have split over these inconsistent interpretations. This Note explains the problems associated with the TCPA’s definition and outlines a solution that ensures uniform and workable enforcement of federal rules.

Covert Action: United States Law in Substance, Process, and Practice

2010 ◽  
pp. 586-607 ◽  
Author(s):  
James E. Baker
Keyword(s):  
National Security ◽  
Executive Branch ◽  
Legal Practice ◽  
Legal Regime ◽  
Covert Action ◽  
The Third ◽  
Definition Of ◽  
Traditional Activity ◽  
The U.S

This article discusses covert action within the context of the U.S. law. The first section describes the main elements of the U.S. legal regime, including the definition of covert action and the “traditional activity” exceptions, the elements of a covert action finding, and the thresholds and requirements for congressional notification. The second section describes some of the significant limitations on the conduct of covert action. The third section discusses the nature of executive branch legal practice in this area of the law. And the last section draws conclusions about the role of national security law within the context of covert action.

Innovative promotional strategies and diversification of flavoured mass merchandise cigar products: a case study of Swedish match

2021 ◽  
pp. tobaccocontrol-2020-056145 ◽  
Author(s):  
Ollie Ganz ◽  
Mary Hrywna ◽  
Kevin R J Schroth ◽  
Cristine D Delnevo
Keyword(s):  
Regulatory Authority ◽  
Business Practice ◽  
Smoking Prevention ◽  
Tobacco Products ◽  
The Family ◽  
Promotional Efforts ◽  
Promotional Strategies ◽  
Definition Of ◽  
The U.S

In 2009, the Family Smoking Prevention and Tobacco Control Act (TCA) granted the U.S. Food and Drug Administration (FDA) regulatory authority over tobacco products, although initially this only included cigarettes, smokeless tobacco and roll-your-own tobacco. In 2016, the deeming rule extended regulatory authority to include all tobacco products, including cigars. The deeming rule prohibited the introduction of new tobacco products into the marketplace without proper marketing authorisation and laid out pathways for tobacco companies to follow. The deeming rule should have frozen the cigar marketplace in 2016. In this paper, we describe how the cigarillo marketplace, nevertheless, continues to diversify with new brands, flavors, styles and packaging sizes entering the market regularly. As an example, we highlight recent promotional efforts by Swedish Match North America (Swedish Match) for their popular cigarillo brands, including White Owl, Night Owl and Garcia y Vega’s Game brand. We argue that ambiguities in the TCA make it unclear whether Swedish Match’s seemingly new cigarillos fit the definition of new tobacco products and, if so, whether they are on the market legally. Swedish Match and other cigarillo companies may be taking advantage of these ambiguities to promote a variety of cigarillo flavors and styles in innovative ways. Given that cigars are combustible tobacco products that pose many of the same risks as cigarettes, this business practice raises significant concerns regarding the protection of public health, particularly among young people.

The basic structure, typology, functions, revenues and expenditure of the tertiary sector in the U.S.

2021 ◽  
pp. 99
Author(s):  
Alexey Shlihter
Keyword(s):  
Public Goods ◽  
Basic Structure ◽  
The State ◽  
Tertiary Sector ◽  
Definition Of ◽  
Local Levels ◽  
The U.S ◽  
Self Organizing

The article attempts to present the multifaceted world of the American tertiary sector; explains the need for using non-market instruments in order to provide public goods; clarifies relations and connections of the tertiary sector organizations with the state and business. The definition of the tertiary sector as forming a horizontal multidimensional, multi-vector, growing and self-organizing system of naturally developing relations between people is given. The system is seen as a collection of communities emerging and functioning at the national and local levels, with one of their main tasks being to provide people with the opportunity to communicate and make important decisions, based on similar practical and spiritual interests.

Organic Hits the Mainstream

2016 ◽  
Author(s):  
Connor J. Fitzmaurice ◽  
Brian J. Gareau
Keyword(s):  
Organic Farming ◽  
Consumer Choice ◽  
Organic Foods ◽  
Regulatory Processes ◽  
Federal Recognition ◽  
Chemical Inputs ◽  
Consistent Basis ◽  
Definition Of ◽  
Chemical Pesticides ◽  
The U.S

With the passage of the U.S. Organic Foods Production Act (OFPA) of 1990, organic food left the fringes of America’s agricultural economy and received federal recognition— and regulation. But how did organic farming become a niche market governed by regulations aimed at limiting the use of synthetic chemical pesticides and fertilizers, rather than by more holistic concerns about society and ecology? This chapter provides an overview of the regulatory processes that yielded both the OFPA and the final USDA organic standards implemented in 2000. While the federal government’s approach to organic farming began with a holistic, process-based definition of organic agriculture in the USDA’s 1980 “Report and Recommendations on Organic Farming,” the final standards came to focus on issues surrounding chemical inputs. This process served to settle the organic market by providing commensurability, offering a consistent basis for consumer choice, not broad agricultural sustainability.

scholarly journals Towards a ‘Political’ Tibullus: Ceres and Grain in Elegies Books 1 and 2

2021 ◽  
Vol 48 (1) ◽  
pp. 20-35
Author(s):  
Victoria Jansson ◽  
Keyword(s):  
Income Inequality ◽  
Roman History ◽  
The Political ◽  
Economic Forces ◽  
The Republic ◽  
Definition Of ◽  
The U.S

This article argues that unfulfilled prayers to Ceres in Tibullus’ elegies are symptomatic of Rome’s grain crises at the end of the Republic and beginning of Empire. My approach includes philological, socioeconomic, and psychoanalytic analysis of the elegies, in which the poet examines the shifting definition of a ‘Roman’ in his day. I seek to demonstrate the ways in which the poet grapples with the political and economic forces at work during the most turbulent period of Roman history: a time when income inequality was roughly equivalent to that of the U.S. and E.U. today.1

Americanization and Beika

2016 ◽  
Author(s):  
Yuko Matsumoto
Keyword(s):  
Twentieth Century ◽  
World War Ii ◽  
Mutual Understanding ◽  
World War ◽  
Full Membership ◽  
Japanese Immigrants ◽  
The Difference ◽  
Definition Of ◽  
Gendered Stereotypes ◽  
The U.S

The Americanization movement in the early twentieth century tried to redefine the qualifications for full membership within the nation. In the same period, the anti-Asian movement flourished. Responding actively to the discourses of anti-Japanese (and Asian) movements, Japanese immigrants tried to prove their eligibility for full membership in the U.S. nation by following their own interpretation of Americanization, or Beika (米化‎) in Japanese. The ideas of Beika were based on idealized Japanese virtues, as well as on what was required by the Americanization movement. Even though they used the parallel terms in ideas of Beika, however, the gender discourses such as virtues of Yamatonadeshiko and the definition of family highlighted the difference between the views of Americanization and those of Beika despite their similar intention. This gap in perception might have reinforced the racialized and gendered stereotypes on both sides and hindered mutual understanding before World War II.

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