...EARL v. COMMISSIONER OF INTERNAL REVENUE, Cite as 7 AFTR 8508 (30 F.2d 898), 02/25/1929 EARL v. COMMISSIONER OF INTERNAL REVENUE. Case Information: Code Sec(s): | | Court Name: | U.S. Court of Appeals, Ninth Circuit. | Docket No.: | No. 5602. | Date Decided: | 02/25/1929 | Disposition: | | Cites: | 7 AFTR 8508, 30 F2d 898. | HEADNOTE . Reference(s): OPINION Warren Olney, Jr., J. M. Mannon, Jr., Henry D. Costigan, and Robert L. Lipman, all of San Francisco, Cal., for petitioner. Mabel Walker Willebrandt, Asst. Atty. Gen., and Sewall Key and Millar E. McGilchrist, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent. Appeal from the United States Board of Tax Appeals. Petition by Guy C. Earl, for review of a decision of the Board of Tax Appeals, sustaining an order of the Commissioner of Internal Revenue, determining that there was a deficiency in income tax paid by the petitioner for the years 1912 and 1921. Reversed. Before RUDKIN and DIETRICH, Circuit Judges, and BEAN, District Judge. Judge: BEAN, District Judge. This is a petition for review of a decision of the Board of Tax Appeals. Section 1001, Revenue Act of 1926; 26 USCA § 1224. The petitioner is, and was during the times hereinafter mentioned, a married man domiciled in the state of California. In 1920 and 1921, the years here involved, he earned for personal services...
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...What Does Will Mean? A legally enforceable declaration of how a person wishes his or her property to be distributed after death. In a will, a person can also recommend a guardian for his or her children. It is also known as a "will and testament". Making a will is a very important component of estate planning. In it he declares who gets his belongings and assets when he dies. If he does not have a will, the distribution of his property is left up to the government, and may even end up becoming state property. A will helps ensure that his wishes are carried-out, and it can make things simpler and easier for the person heirs. If a person doesn't currently have a will, his loved ones may not receive the assets he wishes to leave them in the event of his death. Making a will is a necessary and usually fairly simple process that can save his family time, money and grief as well as give him peace of mind. What are various types of Will? Wills come in several varieties, including the following: • Self-Proving/Testamentary Will A self-proving will, also know as testamentary will, is the traditional type of will with which most people are familiar. It is a formally prepared document that is signed in the presence of witnesses. • Holographic Will Holographic wills are written without the presence of witnesses. They rarely hold up in court. • Oral Will Oral wills are spoken testaments given before witnesses. They are not widely recognized from a legal perspective...
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...Successfully Implementing the Information System, in Systems Analysis and Design Name Institution Successfully Implementing the Information System, in Systems Analysis and Design Implementation approaches The last process in software development life cycle before maintenance is implementation. Implementation refers to the process by which a developed system is put into use by the respective company for which it was designed. Software implementation process takes place in four critical processes. This process aims at ensuring that the software meets the objectives for which it was designed for and guarantee the usability of the new system. The approach process involves the movement of the computer power to the respective users by means of distributed processing. Once the system is in place, training has to take place, then conversion of the old system to a new system and finally, evaluation of its operation. Implementing distributed systems: The reliability on the use of telecommunication systems by organizations calls for the implementation of distributed systems. Distributed systems facilitate effective communication processes, as well as data storage and processing. The use of the client server in distributed systems has emerged as the favorite model in the execution of various tasks running on the file servers. There are several types of distributed system networks depending on the need of the organization. As a result, the systems can then be connected in standard...
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...2. A surety bond is a contract in which the surety promises to the judgment creditor if the judgment debtor loses the appeal. The surety will pay the full amount plus interest that has accrued during the appeal. A surety must be a person or business that can demonstrate that it has sufficient assets to pay the amount assured. In contrast, a property bond is when the judgment debtor posts his/her owners’ equity in real property as a bond. The debtor executes a mortgage or deed of trust to the trustee to convey real property to the clerk as a stay bond. 4. When property is exempt from execution, the judgment creditor cannot seize and sell that property to satisfy the judgment. States put these rules in place as a matter of public policy. Leaving a debtor destitute would often result in the debtor becoming a ward of the state, and is not in the states interest. If final judgment is entered in a federal court, state property exemption laws are generally used to enforce judgment. When a final judgment is entered in one state and the debtor owns property in another state, the law of the state where the property is located will control the exemption issue. 5. A homestead exemption allows the judgment debtor to retain some or all owner’s equity in the family home or domicile. If a debtor’s equity in the homestead exceeds the applicable homestead exemption, the executing creditor can force the property sold, pay the debtor the homestead amount and apply the rest to the debt. In some...
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...TITLE: DESIGN ISSUES AND FUTURE TRENDS OF DISTRIBUTED SHARED MEMORY SYSTEMS ABSTRACT In these times, the distributed shared memory paradigm has gained a lot of attention in the field of distributed systems. This piece of work looks into different system issues that arise in the design of distributive shared memory systems. The work has been motivated by the observation that distributed systems will continue to become popular and will be largely be used to solve large computational issues. Since shared memory paradigm offers a natural transition for a programmer from the field of uniprocessors, it is very attractive for programming large distributed systems. Introduction The motive of this research is to identify a set of system issues, such as integration of DSM with virtual memory management, choice of memory model, choice of coherence protocol, and technology factors; and evaluate the effects of the design alternatives on the performance of DSM systems. The design alternatives have been evaluated in three steps. First, we do a detailed performance study of a distributed shared memory implementation on the CLOUDS distributed operating system. Second, we implement and analyze the performance of several applications on a distributed shared memory system. Third, the system issues that could not be evaluated via the experimental study are evaluated using a simulation-based approach. The simulation model is developed from our experience with the CLOUDS distributed system....
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...Failures Paper Charles Persinger University of Phoenix POS/355 Jeff Rugg April 28, 2014 Simply put, distributed computing is allowing computers to work together in groups to solve a single problem too large for any one of them to perform on its own. Distributed computing is not a simple matter of just sticking the computers together. For a distributed computation to work effectively, those systems must cooperate, and must do so without lots of manual intervention by people. This is usually done by splitting problems into smaller pieces, each of which can be tackled more simply than the whole problem. The results of doing each piece are then reassembled into the full solution. As handy as a distributed system can be there are a there are four main issues you could face: Operating system failures, Hardware Failures, Omission Failures and Byzantine Failures. Crash failures are caused across the server of a typical distributed system and if these failures are occurred operations of the server are halt for some time. Operating system failures are the best examples for this case and the corresponding fault tolerant systems are developed with respect to these affects. Hardware failures used to be more common, but with all of the recent innovations in hardware design and manufacturing they tend to be fewer and far between with most of these physical failures tending to be network or drive related. With more hardware the probability goes up that there will...
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...Introduction Barney has had several circumstances the past few days that has him seeking legal representation for multiple reasons. He will have legal cases that will have to be process separately due to various aspects of the law. Barney will have to exert patience in these matters because each one has to be tried on different particulars of grounds and regulations. According to Romans 8:25, “But if we hope for what we do not see, we wait for it with patience” (English Standard Version). With each circumstance, Barney should be able to see clarity in his situation with the legal advice of an attorney to review with him his options based on Statues of North Carolina law. Facts Barney has various assets in his possession. He is an owner of mountain property, a beach house, and antique collector’s car. Barney has four separate legal issues he is bringing to the attention of an attorney. The first dispute is with the son of a business partner of Barney’s. Barney owned some mountain property with 3 other co-owners. The property was purchased as joint tenants with right survivorship. All the other co-owners have passed on. One co-owner has willed his portion to his son who took out a personal loan against his “supposed” portion of the mountain property. Next dispute is with a man who has been living at the mountain property for two decades and is claiming the property is his. Then after visiting his beach property, Barney, discovered that the town had seized his property...
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...tenancy is a form of ownership of the same property by two or more people. The owners of the property are called tenants, and share equal ownership, and have full equal rights to property. The individuals, who are called joint tenants, share equal ownership of the property and have the equal, undivided right to keep or do away with the property. Joint tenancy generates rights of survivorship, providing that if a joint tenant should die then the remaining property will be transferred to survivors. Joint tenancy should not be used if the owners do not want the property title pass on to the survivor. According to the Free Legal Dictionary, joint tenancy is “adopted from common-law tradition, joint tenancy is comparative to another form of concurrent property ownership: Tenancy in Common, a less restrictive form of ownership that sometimes results when joint tenancies do not exist” (Free Legal Dictionary 2010). Several key characteristics that distinguish joint ownership from tenancy in common include, joint tenants own an undivided interest of the entire property; each share is equal, and no one joint tenant can ever have a larger share. This differs from a tenant in common because tenant shares vary in proportions; one may have a larger share of property than the other tenants or only a fraction. Another distinction is that the estates of the joint tenants are fixed and unalterable by any condition for exactly the same period of time such as, the tenants' lifetime. In contrast...
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...CASE TOOLS Submissions SEM 5/2011 Due Date : 03/10/2011 Journal The following assignments need to be included in your Lab Journal The assignments need to be hand written on college sheets except for the MS Project assignment which is a print out. Eclipse • Overview of eclipse Java Docs • What is Java Docs and why is it used ? • What are the various JavaDoc tags and explain each one with an example • What are the steps to generate JavaDocs in Eclipse • What is the file structure of the JavaDoc folder • Document Your code for the class used to demonstrate use of JavaDocs tags Refactoring • What is a code smell ? What are the various code smells and describe some of them • What is refactoring ? What are the various refactorings one can perform ? Describe each of them. • How is code smell related to refactoring ? • Document the refactorings performed in the lab for the vehicle and car classes Unit Testing • What is Unit Testing and why is it required in a project • What are the various Asserts used and describe each with an example • How is a unit test created for a class in a project • What is the purpose of the Setup() and the TearOff() methods in the test class • How does one go about doing a unit test • Document the test classes for the following projects written in the lab : a) Student Grades • compute_grade method b) Bank Account • withdraw method c) Calculator Debugging • What is debugging ? Write about the debug perspectives...
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...CS 157B / SE 157B Database Management Systems II Spring Semester 2013 Department of Computer Science San José State University Instructor: Ron Mak How to Run Hibernate in NetBeans and Eclipse NetBeans 7.1.1 and later NetBeans appears to have support for Hibernate built in. You need to add several libraries and the Log4J jar file to your class path: • • • • Select the Projects tab in the left panel of the NetBeans IDE. Open your project tree. Right-click the Libraries node and select Add Library… from the context menu. Select the following Global Libraries and click the Add Library button: o Hibernate JPA o MySQL JDBC Driver Right-click the Libraries node again and select Add JAR/Folder… from the context menu. Navigate to the folder NetBeans 7.1.1\ide\modules\ext in your NetBeans installation folder. Select log4j-1.2.15.jar and click the Open button. • • • Your project should look like this: 1 Eclipse 4.2.0 and later Supposedly, there are Hibernate plug-ins for Eclipse, but I haven’t tried them. I zipped up the jar files that you’ll need. • • Create a subfolder named HibernateLib in your project folder (or anywhere else). Download HibernateJars.zip (6.4 MB) from http://www.cs.sjsu.edu/~mak/CS157B/projects/1/HibernateLib.zip and expand its contents (9 jar files) into subfolder HibernateLib. (Don’t try to click on the URL. Copy and paste it into your browser.) Open your project in the Package Explorer panel on the left side of the Eclipse IDE. Right-click the...
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...Using Google Code and SVN to Manager project Source Code Sep. 3 Project Source Code Manager on Google Code Using NetBean IDE and SVN 1 MrToanDH * C0907i * FptAptech Using Google Code and SVN to Manager project Source Code Sep. 3 Contents I. Google Code là gì? ............................................................................................................. 3 II. 4 bước để tạo Project trên Google Code:.......................................................................... 4 III. Thiết lập các chức năng cho project : ............................................................................. 7 1.Trang chủ project (Project Home) : ................................................................................ 7 2.Thêm và quản lý các thành viên của 1 project : ............................................................. 8 3.Chức năng download : .................................................................................................... 9 4.Xóa project : ................................................................................................................. 11 IV. Giới Thiệu Về Subversion: .............................................................................................. 12 V. 2 cách cơ bản để quản lý Source code với SVN : ............................................................ 13 1.Thao tác với file và Folder : .............................................................................................
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...Performance Tuning Guidelines for Windows Server 2012 April 12, 2013 Abstract This guide describes important tuning parameters and settings that you can adjust to improve the performance and energy efficiency of the Windows Server 2012 operating system. It describes each setting and its potential effect to help you make an informed decision about its relevance to your system, workload, and performance goals. The guide is for information technology (IT) professionals and system administrators who need to tune the performance of a server that is running Windows Server 2012. For the most current version of this guide, see Performance Tuning Guidelines for Windows Server 2012. ------------------------------------------------- Disclaimer: This document is provided “as-is”. Information and views expressed in this document, including URL and other Internet website references, may change without notice. Some information relates to pre-released product which may be substantially modified before it’s commercially released. Microsoft makes no warranties, express or implied, with respect to the information provided here. You bear the risk of using it. ------------------------------------------------- Some examples depicted herein are provided for illustration only and are fictitious. No real association or connection is intended or should be inferred. ------------------------------------------------- This document does not provide you with any legal rights to any intellectual...
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...agenda. China wants to be rich and thus powerful. It certainly follows a clear-cut strategy already in place for over 30 years. This helps increase its prestige and power. Its performance in the field of “new” international agenda items (direct human, environment, etc.) lags behind its economic might. China will continue to be the manufacturing plant of the industrial world for many years. Investment in China will be driven primarily by the creation of local infrastructure focused on trade for export markets, whilst Chinese capital markets will still remain inchoate for many years. India wants to be powerful and hence enjoy global prestige. Its competitive edge resides in low labor costs (wages) in certain sectors (textiles, outsourcing, information technology). It has no coherent project of prosperity. Investment will continue to flow from companies wishing to reduce their labor and other production costs by “offshoring” their plant, call-center or web-center operations. Investment will be strong in areas of value-added products, such as chemicals, software and other IT-related industries, but on an insufficient scale to make it boom across all socioeconomic structures. Moreover, capital markets will remain incipient when compared to international counterparts. Russia wants power, prosperity and prestige, but it is uncertain on how to get it. Sometimes it talks and behaves as a superpower. The population of scientists is immense. The Europeanization...
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...The Power of Knowledge Knowledge can be approached in different ways and numerous interpretations are considered. Knowledge can be stimulated through humility or ignorance. I have selected three separate texts that illustrate the connection human aspirations and knowledge has in common and the impact hierarchy rankings have on one’s insight. The literary analysis essay interprets and defines the term “knowledge”. The meaning focuses around learning, instruction, insight, philosophy, and proficiency. The texts that will be used throughout the essay as sources are: Beowulf translated by Michael Swanton, The Wife of Bath’s Tale and the author is Geoffrey Chaucer, and The Tempest which is a product of William Shakespeare. Characters from the chosen texts demonstrate their perception of knowledge and wisdom based on the significance of superficial existence. People’s assumed power and privilege promote certain actions they could partake in when trying to fulfill personal desires. Acts of knowledge can be either appropriate or inappropriate gestures. It is difficult to distinguish right from wrong deeds the overall circumstances has to be examined and the answer lies in the outcome of the decision when wisdom was applied. There is good and evil in everyone, selfless or self-centered choices formulate one’s character and the observed perception others have. The texts educate the reader that karma usually constructs challenges or rewards depending on if your knowledge was practiced...
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...seeking for leadership, however in different community. In consequence, leadership they gained was different from each other in all three aspects; importance, scarcity. Power of influence was also used by both candidate. Those are, reward, coercive, legitimate and referent power. Leadership Importance For Booker, he was important to people, especially those who living in poor areas, because the changes he going to make can alter their standard of living. In the other hand, James also has a group that recognize him as important. Those are business owners who earning benefit by his urban area development. Development of new business and redevelopment of old area will revitalize their new business, and James was the Mayor who supported it. In consequences, Booker earned the dependency from people by giving them future expectation, while James giving his supporter actual tangible benefits. Scarcity During the mayoral race James created the sense of low substitutability of himself. He appealed he is the only one who can provide “experienced leadership”. Since he has a longest assumption as a state mayor, his experience is irreplaceable by new candidates. This was the key issue in the first election, because Booker was new to voters and there was no previous achievement he could for appeal. Influence power Reward power Xiaowei Brian Liu 2/20/2014  Sense of reward was one of the key issue trough out the election. Both James and Booker distributed many food and goods during gathering...
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