scholarly journals Maintaining Class Actions in Tax Cases: Why Have Federal Litigants Been so Much Less Successful?

2014 ◽  
Vol 11 (2) ◽  
Author(s):  
Charlotte Crane
Keyword(s):  
Federal Courts ◽  
The Other ◽  
State Courts ◽  
Civil Case ◽  
Class Actions ◽  
Other Hand ◽  
State Tax ◽  
Stark Contrast ◽  
Federal Taxes

Class actions challenging tax collections and seeking refunds are commonplace to state tax administrators in many jurisdictions. In stark contrast, however, class actions remain unusual in the various federal courts in which suits claiming that federal taxes have been illegally collected can be brought. This paper will attempt to offer some tentative explanations for this disparity. The disparity can be easily generalized. The federal courts have viewed their ability to interfere with tax processes as strictly a matter of limited jurisdiction under specific statutory provisions. Taking their cues from statutes that clearly were intended to limit their power in tax cases, the federal courts have been relatively unwilling to interpret these statutes in ways that expand taxpayers’ remedies. State courts, on the other hand, seem far more likely to apply the same approach to tax cases as they would apply to any other civil case involving private parties, and as a result, feel far less hesitation in taking a more generous approach to taxpayers’ remedies. Why?

Complete and defective agreement in Kutchi

2014 ◽  
Vol 14 (2) ◽  
pp. 243-288
Author(s):  
Stefan Keine ◽  
Trupti Nisar ◽  
Rajesh Bhatt
Keyword(s):  
The Other ◽  
Other Hand ◽  
The Subject ◽  
Stark Contrast ◽  
Verbal Agreement ◽  
And Gender ◽  
Split Ergativity ◽  
Do So

We describe and analyze the previously undocumented verbal agreement system of Kutchi (Indo-Aryan). We argue that Kutchi instantiates a novel type of split ergativity. First, it exhibits an aspect split in that agreement in non-perfective clauses behaves on a par with agreement in intransitive perfective clauses, in stark contrast to transitive perfective clauses. A striking property of Kutchi is that these asymmetries manifest themselves in the richness of agreement. In the former configurations, the verb agrees with the subject for person, number and gender. In the latter, on the other hand, agreement is systematically defective and reliable fails to cross-references certain φ-features. In addition to this aspect split, Kutchi displays a person split: While the verb normally agrees with the subject, it surprisingly fails to do so in transitive perfective clauses with a 1st person subject. Instead, it is the object that triggers agreement in these configurations, likewise in a defective manner. We will argue that these agreement asymmetries are syntactic in nature rather than morphological. Our analysis builds on, and extends, previous work by Laka (2006) and Coon (2010).

Economic Development versus Cultural Transformation: Projects of Modernity in Japan and Turkey

2006 ◽  
Vol 35 ◽  
pp. 85-127
Author(s):  
Binnaz Toprak
Keyword(s):  
Nineteenth Century ◽  
Economic Development ◽  
Western Culture ◽  
Industrial Country ◽  
Cultural Transformation ◽  
The Other ◽  
Industrial Society ◽  
Successful Transition ◽  
Other Hand ◽  
Stark Contrast

In Turkey, Japan has often been perceived as an industrial country that developed economically while keeping to its traditions. This perception has been especially strong among Islamists and conservatives who have been critical of the process of Westernization since the nineteenth century. In their view, Turkey understood modernity as imitation of Western culture but failed to industrialize. Japan, on the other hand, proved that it was possible to modernize while preserving one's tradition, religion, and culture. Hence, according to this analysis, Japan's successful transition from agrarian to industrial society was in stark contrast to the Turkish course of modernization.

Erie v. Tompkins and the Relationship Between Federal and State Courts

1942 ◽  
Vol 36 (5) ◽  
pp. 885-895
Author(s):  
Kenneth C. Cole
Keyword(s):  
United States ◽  
Common Law ◽  
The United States ◽  
Federal Courts ◽  
The Other ◽  
State Courts ◽  
Federal System ◽  
The Relationship

Erie v. Tompkins evidences decentralizing trends in our federal system in two different ways—one fairly obvious and relatively orthodox; the other neither obvious nor orthodox, but probably the more significant. The first aspect may be touched upon very briefly and the ramifications of the second explored more fully.The obvious side of Erie v. Tompkins lies in its rejection of a common law of the United States available for application by the federal courts in diversity cases. This conception was given expression by Story in Swift v. Tyson, and has been followed in many, if not most, of the succeeding cases building upon and expanding Story's doctrine.

scholarly journals Unintended Consequences, Loopholes, and Gibberish

2019 ◽  
Vol 7 (1) ◽  
pp. 153-185
Author(s):  
Brian Elzweig
Keyword(s):  
Federal Court ◽  
Unintended Consequences ◽  
Federal Courts ◽  
Class Action ◽  
State Courts ◽  
State Law ◽  
Securities Litigation ◽  
Class Actions ◽  
National Importance ◽  
Beaver County

This Article examines Congress’s decades-long attempt to ensure that securities class action lawsuits of national importance are litigated in federal courts. The intent is limiting strike suits. Congress attempted to curtail strike suits through the enactment of the Private Securities Litigation Reform Act (“PSLRA”). The PSLRA required heightened pleading requirements to ensure the validity of federal securities class actions. Instead of solving the dilemma, plaintiffs circumvented the PSLRA by bringing fraud cases as state law claims. To combat the circumvention of the PSLRA, Congress enacted the Securities Litigation Uniform Standards Act (“SLUSA”). SLUSA federally preempted state law claims based on alleged misrepresentations, untrue statements, or omissions of material facts, requiring them to be brought in federal court. However, SLUSA did not address the concurrent jurisdiction provision of the Securities Act of 1933. This created an anomaly whereby many federal claims under the 1933 Act were brought in state courts, while state fraud claims were required to be brought in federal court. Congress could have addressed this enigma when it enacted the Class Action Fairness Act (“CAFA”). Instead, CAFA, which reformed class actions generally, exempted most securities class actions from its rules. In 2018, the Supreme Court decided Cyan v. Beaver County and allowed 1933 Act claims covered by SLUSA to continue to be brought in state courts. The Court was silent on non-covered securities. This Article recommends how Congress can accomplish its goal of forcing important securities class actions into federal courts.

A study of cometary eruptions through OH radio-lines

1999 ◽  
Vol 173 ◽  
pp. 249-254
Author(s):  
A.M. Silva ◽  
R.D. Miró
Keyword(s):  
Short Duration ◽  
Growth Curves ◽  
The Other ◽  
Initial Mass ◽  
Radio Lines ◽  
Other Hand ◽  
Sudden Rise

AbstractWe have developed a model for theH2OandOHevolution in a comet outburst, assuming that together with the gas, a distribution of icy grains is ejected. With an initial mass of icy grains of 108kg released, theH2OandOHproductions are increased up to a factor two, and the growth curves change drastically in the first two days. The model is applied to eruptions detected in theOHradio monitorings and fits well with the slow variations in the flux. On the other hand, several events of short duration appear, consisting of a sudden rise ofOHflux, followed by a sudden decay on the second day. These apparent short bursts are frequently found as precursors of a more durable eruption. We suggest that both of them are part of a unique eruption, and that the sudden decay is due to collisions that de-excite theOHmaser, when it reaches the Cometopause region located at 1.35 × 105kmfrom the nucleus.

Closing the GAP—A 5Å Scanning Microscope

1969 ◽  
Vol 27 ◽  
pp. 6-7
Author(s):  
A. V. Crewe
Keyword(s):  
Normal Form ◽  
The Other ◽  
Resolving Power ◽  
Scanning Microscope ◽  
Conventional Microscope ◽  
Other Hand ◽  
Closing The Gap ◽  
Thermal Sources ◽  
Better Than ◽  
Transmission Microscope

We have become accustomed to differentiating between the scanning microscope and the conventional transmission microscope according to the resolving power which the two instruments offer. The conventional microscope is capable of a point resolution of a few angstroms and line resolutions of periodic objects of about 1Å. On the other hand, the scanning microscope, in its normal form, is not ordinarily capable of a point resolution better than 100Å. Upon examining reasons for the 100Å limitation, it becomes clear that this is based more on tradition than reason, and in particular, it is a condition imposed upon the microscope by adherence to thermal sources of electrons.

Life Beyond 1MeV

1980 ◽  
Vol 38 ◽  
pp. 30-33
Author(s):  
K.H. Westmacott
Keyword(s):  
Electron Microscopy ◽  
Past Experience ◽  
The Other ◽  
Good Case ◽  
Other Hand ◽  
The U.S

Life beyond 1MeV – like life after 40 – is not too different unless one takes advantage of past experience and is receptive to new opportunities. At first glance, the returns on performing electron microscopy at voltages greater than 1MeV diminish rather rapidly as the curves which describe the well-known advantages of HVEM often tend towards saturation. However, in a country with a significant HVEM capability, a good case can be made for investing in instruments with a range of maximum accelerating voltages. In this regard, the 1.5MeV KRATOS HVEM being installed in Berkeley will complement the other 650KeV, 1MeV, and 1.2MeV instruments currently operating in the U.S. One other consideration suggests that 1.5MeV is an optimum voltage machine – Its additional advantages may be purchased for not much more than a 1MeV instrument. On the other hand, the 3MeV HVEM's which seem to be operated at 2MeV maximum, are much more expensive.

Can the Academic Self-Concept be Positive and Realistic?

2005 ◽  
Vol 19 (3) ◽  
pp. 129-132 ◽  
Author(s):  
Reimer Kornmann
Keyword(s):  
Academic Performance ◽  
Opposite Effect ◽  
Self Esteem ◽  
Point Of View ◽  
The Other ◽  
Self Concept ◽  
High Ability ◽  
Self Image ◽  
Other Hand

Summary: My comment is basically restricted to the situation in which less-able students find themselves and refers only to literature in German. From this point of view I am basically able to confirm Marsh's results. It must, however, be said that with less-able pupils the opposite effect can be found: Levels of self-esteem in these pupils are raised, at least temporarily, by separate instruction, academic performance however drops; combined instruction, on the other hand, leads to improved academic performance, while levels of self-esteem drop. Apparently, the positive self-image of less-able pupils who receive separate instruction does not bring about the potential enhancement of academic performance one might expect from high-ability pupils receiving separate instruction. To resolve the dilemma, it is proposed that individual progress in learning be accentuated, and that comparisons with others be dispensed with. This fosters a self-image that can in equal measure be realistic and optimistic.

Stories and the Self

2020 ◽  
Vol 32 (2) ◽  
pp. 47-58 ◽  
Author(s):  
Stefan Krause ◽  
Markus Appel
Keyword(s):  
Meta Analysis ◽  
The Self ◽  
The Other ◽  
Lower Degree ◽  
Contrast Effects ◽  
Self Perception ◽  
Self Perceptions ◽  
Other Hand ◽  
The One ◽  
Implicit And Explicit

Abstract. Two experiments examined the influence of stories on recipients’ self-perceptions. Extending prior theory and research, our focus was on assimilation effects (i.e., changes in self-perception in line with a protagonist’s traits) as well as on contrast effects (i.e., changes in self-perception in contrast to a protagonist’s traits). In Experiment 1 ( N = 113), implicit and explicit conscientiousness were assessed after participants read a story about either a diligent or a negligent student. Moderation analyses showed that highly transported participants and participants with lower counterarguing scores assimilate the depicted traits of a story protagonist, as indicated by explicit, self-reported conscientiousness ratings. Participants, who were more critical toward a story (i.e., higher counterarguing) and with a lower degree of transportation, showed contrast effects. In Experiment 2 ( N = 103), we manipulated transportation and counterarguing, but we could not identify an effect on participants’ self-ascribed level of conscientiousness. A mini meta-analysis across both experiments revealed significant positive overall associations between transportation and counterarguing on the one hand and story-consistent self-reported conscientiousness on the other hand.

Don’t Put Me in This Group

2019 ◽  
Vol 50 (2) ◽  
pp. 80-93
Author(s):  
Jort de Vreeze ◽  
Christina Matschke
Keyword(s):  
Positive Emotions ◽  
Negative Emotions ◽  
Negative Information ◽  
The Self ◽  
The Other ◽  
Other Hand ◽  
Group Memberships

Abstract. Not all group memberships are self-chosen. The current research examines whether assignments to non-preferred groups influence our relationship with the group and our preference for information about the ingroup. It was expected and found that, when people are assigned to non-preferred groups, they perceive the group as different to the self, experience negative emotions about the assignment and in turn disidentify with the group. On the other hand, when people are assigned to preferred groups, they perceive the group as similar to the self, experience positive emotions about the assignment and in turn identify with the group. Finally, disidentification increases a preference for negative information about the ingroup.

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