Expert direction on interpretation and application of standards of value Written by Jay Fishman, Shannon Pratt, and William Morrison—three renowned valuation practitioners—Standards of Value, Second Edition discusses the interaction between valuation theory and its judicial and regulatory application. This insightful book addresses standards of value (SOV) as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, you will discover some of the intricacies of performing services in these venues. Features new case law in topics including personal good will and estate and gift tax, and updated to cover the new standards issued since the first edition Includes an updated compendium discussing the standards of value by state, new case law covering divorce, personal goodwill, and estate and gift tax, and coverage of newly issues financial standards Shows how the Standard of Value sets the appraisal process in motion and includes the combination of a review of court cases with the valuator's perspective Addresses the codification of GAAP and updates SOV in individual states Get Standards of Value, Second Edition and discover the underlying intricacies involved in determining "value.
An analysis of the social changes and political debates that shaped 19th-century American high schools. It reveals what students studied and how they behaved, what teachers expected of them and how they taught, and how boys and girls, whites and blacks, experienced high school.
Hauntings and eerie tales abound in northern Ohio. Chillings legends, mysteries and hauntings. Does Esther Hale, believed to have been executed for witchcraft, really haunt Columbiana County's Bowman Cemetery? Is Lonesome Lock on the Ohio and Erie Canal as haunted as rumors say? Do restless spirits stalk the rooms at the Wolf Creek Tavern in Norton and the Rider's Inn of Painesville? Do the ruins of Gore Orphanage echo with the ghastly wails of children said to have died in a fire long ago? Author William G. Krejci guides this supernatural journey through the most chilling legends of northern Ohio. Some stories are debunked. Some long-standing mysteries are solved. Some new mysteries come to light.
My curiosity and concern about the working class in America stems from childhood memories of my father, a cabinetmaker, and of my oldest brother, an autoworker, who were passionately involved in the labor movement. Perhaps because they so wanted the working class to achieve greater social and economic justice and because they insisted it was not happening, I became curious to know the reasons why. Without even being aware of it, I began to explore a possible explanation—the internal diver sity of the working class. In my studies of autoworkers (the prototype proletarians) in the United States, Italy, Argentina, and India, I discovered that they seemed to be more divided economically, socially, and politically in the more eco nomically advanced countries—an idea that ran contrary to the evolution ary predictions of my Marxist friends. When I reported this in Blue-Collar Stratification (1976), I was surprised that some of them who were commit ted to an ideology of working-class solidarity attacked the hypothesis because it ran against their convictions.
Rediscover Cleveland's Forgotten Hauntings Hiding in obscure corners and in plain sight, chilling tales from Cleveland's paranormal past await reawakening. A tale from 1840 places the city's first haunted house on the windswept commons south of town. Hanged murderers were said to roam the corridors of the Old County Jail, and t he 1885 disinterment of the old Cleveland Medical College graveyard led to reports of nocturnal phantoms throughout the excavation. With the construction of Bulkley Boulevard in 1912, many West Side homes were demolished. Also destroyed was the entrance to what neighbors menacingly called The Cave of Apparitions. Take a step back in time with author and investigative historian William G. Krejci on this journey through Cleveland's long lost ghostly past.
Nicotine is the major factor in the continuation of the smoking habit among humans. On December 2-4, 1985, under the sponsorship of the Tobacco and Health Research Institute in Lexington, Kentucky, leading scientists from around the world whose research efforts have focused on the role of nicotine in the tobacco habit participated in an International Symposium to provide the most comprehensive and ~xtensive coverage of this topic so far. The material discussed was in the forefront of man's knowledge about nicotine, and both lectures and question and answer sessions were stimulating and enlightening. This publication contains the manuscripts presented at the Symposium, along with an Overview prepared by selected individuals. Lecture and poster session topics are delineated more fully in the Overview. This volume is expected to serve as a definitive reference on nicotine as it relates to the tobacco habit. Symposium sessions were arranged under four headings: (1) behavioral effects of nicotine and nicotine~ependence in humans and animals, (2) neurohumoral regulation of neuroendocrine and cardiovascular function by nicotine, (3) neuropharmacology of nicotine, and (4) neurochemistry. This was the first assembly of this magnitude of scientists who had devoted years of research to nicotine and its effects. Indeed, it was a pleasure to have sponsored this important event. Dr. Lay ten Davis, Director Tobacco and Health Research Institute Cooper and Alumni Drives Lexington, KY 40546-0236 v ACKNOWLEDGMENTS The Editors of this volume express sincere appreciation to all of the contributors. Special acknowledgments are given to Ms.
“His book tells about many of the graves of Revolutionary War and Civil War soldiers, as well as the early pioneers and those who settled the county.” —Cleveland.com The dead do not always rest in peace. Occasionally, they wind up in the backyard. As towns grew in Cuyahoga County during the late 1800s, many of its cemeteries were relocated to make room for urban sprawl. But not all of these graves made the journey. Author William G. Krejci tracks down more than fifty displaced cemeteries throughout the Greater Cleveland area. Discover the Revolutionary War veterans, famous scientists and illustrious dignitaries found beneath gas stations and grocery stores in this eerie history of Cuyahoga County’s forgotten dead.
For more than half a century, the Franklin Castle's dark fa ade has lured curiosity seekers from around the world. Behind its iron gates, this Victorian-era structure harbors rumors of everything from insanity to mass murder. Disembodied voices echo from empty rooms, doors open and close of their own accord and cold spots drift about the manse. Witnesses swear to sightings of a woman in black and a young girl in white, believed to be the ghostly apparitions of the wife and daughter of the original owner, Hannes Tiedemann. Using previously unpublished photographs, interviews, family accounts, floor plans and nearly forty years of research, authors William G. Krejci and John W. Myers finally reveal the true and definitive history of Cleveland's notorious Franklin Castle.
Buy a new version of this textbook and receive access to the Connected eBook with Study Center on Casebook Connect, including lifetime access to the online ebook with highlight, annotation, and search capabilities. Access also includes practice questions, an outline tool, and other helpful resources. Connected eBooks provide what you need most to be successful in your law school classes. This perennially popular book offers the most intellectual depth of any tax casebook. Regarded as the most insightful, policy-oriented, and coherent treatment of the field, Basic Federal Income Taxation includes more of the classic, foundational cases than most other tax casebooks and provides the best available coverage of capital gains. This eighth edition, the first since the death of original author William D. Andrews in 2017, aims to update a classic while preserving its distinctive attributes. The style of the book has been retained, with its focus on cases and tax policy. New to the 8th Edition: A comprehensively revised Chapter 1, designed to equip students with the conceptual framework and policy themes they can deploy to structure thinking and assist understanding throughout the course. A reworked organization, with return of capital timing issues now addressed immediately before capital appreciation (realization and recognition); gifts, taxation of the family, and assignment of income issues have been grouped together to highlight common themes; losses and tax shelter limitations have been folded into one chapter, and the leverage and leasing materials trimmed. Numerous changes to reflect new developments—legislative, administrative, and judicial—since the publication of the last edition. The pervasive influence of the Tax Cuts and Jobs Act of 2017 is reflected throughout the book. Starting with Chapter 1, this edition emphasizes the distribution of individual income tax burdens across the income spectrum, from the earned income tax credit and child tax credits to the impact of capital gain rates on high-end progressivity. Benefits for professors and students: The book was developed and refined by Professor William D. Andrews, whose work initiated serious policy analysis of progressive consumption taxes and brought to light the hybrid nature of the existing federal income tax system, which is replete with compromises between accessions and consumption tax features. When law students come to appreciate that tax is concerned with fundamental issues of distributive justice—addressing who should be required to contribute to the support of our society, and in what proportions—many become engaged by the subject in a way that would have shocked their former selves. Detailed knowledge of current tax law rules is frequently rendered obsolete (sometimes before law students can graduate) by Congress’s penchant for regular extensive amendment of the Internal Revenue Code. The book gives students a conceptual foundation that is durable rather than evanescent. Understanding tensions between the tax policy criteria and partisan differences in their evaluation makes each new round of tax Code re-jiggering, if not predictable, at least readily comprehensible. Teasing meaning out of an inordinately complex statute demands more than careful reading assisted by application of default norms of construction—it requires an appreciation of objectives. The book’s exploration of history and purposes gives students the tools necessary to inform statutory interpretation, equipping them to supply valuable practical guidance to clients and courts.
Up to fifty percent of financial forensic services are performed in divorces, or in family law business valuations. Providing the first definitive publication on family law for accountants, this book addresses topics unique to family law accounting, tax, valuation and practice. The coverage begins with pre-engagement of the client and proceeds through to trial and preparation and presentation. Sample checklists, work papers, and trial exhibits are included. CPAs and attorneys will benefit from this handbook’s tips on providing financial services in the family law arena.
In Yellow Steel, the first overarching history of the earthmoving equipment industry, William Haycraft examines the tremendous increase in the scope of mining and construction projects, from the Suez Canal through the interstate highway system, made possible by innovations in earthmoving machinery. Led by Cyrus McCormick's invention in 1831 of a practical mechanical reaper, many of the builders of today's massive earthmoving machines began as makers of reapers, plows, threshers, and combines. Haycraft traces the efforts of manufacturers such as Caterpillar, Allis-Chalmers, International Harvester, J. I. Case, Deere, and Massey-Ferguson to diversify from farm equipment to specialized earthmoving equipment and the important contributions of LeTourneau, Euclid, and others in meeting the needs of the construction and mining industries. He shows how postwar economic and political events, especially the creation of the interstate highway system, spurred the development of more powerful and more agile machines. He also relates the precipitous fall of several major American earthmoving machine companies and the rise of Japanese competitors in the early 1980s. Extensively illustrated and packed with detailed information on both manufacturers and machines, Yellow Steel knits together the diverse stories of the many companies that created the earthmoving equipment industry--how they began, expanded, retooled, merged, succeeded, and sometimes failed. Their history, a step-by-step linking of need and invention, provides the foundation for virtually all modern transportation, construction, commerce, and industry.
This book is a companion to “Natural Gas Hydrate in Oceanic and Permafrost Environments” (Max, 2000, 2003), which is the first book on gas hydrate in this series. Although other gases can naturally form clathrate hydrates (referred to after as ‘hydrate’), we are concerned here only with hydrocarbon gases that form hydrates. The most important of these natural gases is methane. Whereas the first book is a general introduction to the subject of natural gas hydrate, this book focuses on the geology and geochemical controls of gas hydrate development and on gas extraction from naturally occurring hydrocarbon hydrates. This is the first broad treatment of gas hydrate as a natural resource within an economic geological framework. This book is written mainly to stand alone for brevity and to minimize duplication. Information in Max (2000; 2003) should also be consulted for completeness. Hydrate is a type of clathrate (Sloan, 1998) that is formed from a cage structure of water molecules in which gas molecules occupying void sites within the cages stabilize the structure through van der Waals or hydrogen bonding.
Parkinson's disease (PD) is the second most common neurodegenerative disease in the world. Still the only major text on the subject, the completely revised and updated second edition of Parkinson's Disease: Diagnosis and Clinical Management comes at a time when specialists have made important advances in our understanding of the etiology, pathogenesis, investigation, and management of Parkinson's disease. The book includes 23 completely new chapters, and has updated information on: Genetics Pathology Biomarkers Pathogenesis Impulse control disorders in Parkinson's disease Updated outcome measures Complementary and alternative medicine for the treatment of Parkinson's disease Together the chapters form a comprehensive review of the many issues facing PD physicians today. Lucid and easily readable from beginning to end, each chapter may also stand on its own as a scholarly review of the individual subject. Each one is concisely written and heavily referenced for this purpose. The second edition of Parkinson's Disease: Diagnosis and Clinical Management provides a state-of-the-art review of where we've been, where we are now, and where we are going in treating this disease.
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