Product Description
The excavations at St Peter's church, Barton-upon-Humber, between 1978 and 1984 have yielded the largest collection of human remains in the UK, dating from the late tenth century to the mid-nineteenth. The twin aims of the project were to understand the architectural history and setting of this complex, multi-period building (Volume 1), and to recover a substantial sample of the population for palaeopathological study (Volume 2). An extensive programme of historical and topographical research also took place in order to set the archaeological evidence firmly in context. The parish registers, which extend back to the mid-sixteenth century, were transcribed, and these provide an important demographic overview of the population. The cemetery evidence revealed that the population is entirely secular, representing a cross-section of all levels of society living in the town and its hinterland. In total, 2,750 inhumations were examined, but there were also thousands of disarticulated bones - approximately three tons in weight - which could only be given the briefest examination. Those who were buried at St Peter's were subject not only to the normal visitations of disease and trauma but suffered an outbreak of the plague in 1593, when about a fifth of the population was lost. Taking the long view over the entire period, however, it is striking how many of the marks of health and vigour, popularly supposed to have changed substantially between the middle ages and the Victorian era, have remained relatively constant. Together, the two volumes provide fascinating insights into that mainstay of settlement - the small English market town. ... Read more

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This digital document is an article from ColoradoBiz, published by Wiesner Publications, Inc. on November 1, 2000. The length of the article is 1078 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Peter Barton: privacy guardian.(interview with founder of the Privacy Foundation)(Interview)
Publication: ColoradoBiz (Magazine/Journal)
Date: November 1, 2000
Publisher: Wiesner Publications, Inc.
Volume: 27Issue: 11Page: 45

Article Type: Interview

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Rudolf Steiner referred to The Representative of Humanity--the wooden "group" sculpture of the figure of Christ surrounded by adversary spiritual beings--as the center of the first Goetheanum. Steiner even told the architect of the second Goetheanum that the sculpture he made with Edith Maryon should occupy the same central position it did in the first building.

What was Steiner's essential purpose for the sculptural group within the mystery building he conceived, and why did he regard it as the "crown" of the building? What were his intentions--specifically, what were the spiritual aims behind Steiner's remarkable depiction of Christ?

Steiner described the core purpose of Anthroposophy to be a preparation for Christ's etheric reappearance. The Christ he sculpted was not the possession of a specific community with a religious worldview, but a being active in all of humanity and, thus, "a figure of the future."

In this focused and powerful short book, Peter Selg engages with these highly contemporary issues, providing thoughtful insights and answers that point to mysteries of the future and humanity's development and the transformation of evil. ... Read more

Product Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on October 1, 1998. The length of the article is 1231 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Second Circuit rejects Tax Court's analysis of reasonable compensation.
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: October 1, 1998
Publisher: American Institute of CPA's
Volume: 29Issue: n10Page: 667(3)

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on September 1, 1994. The length of the article is 1390 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Tax Court ruled in McKay that the allocation between tort and contract claims of a settlement between two particularly adversarial parties was the result of an arm's-length negotiation and was acceptable for tax purposes. The settlement, pursuant to a wrongful termination, breach of contract and corruption suit, was allocated $12.25 million to the tort claim and $2.04 million to the contract claim. Under IRC section 104(a)(2), personal injury awards and settlements are excludible from taxation, but contract awards are taxable. Injuries need not be physical under section 104(a)(2).

Citation Details
Title: Tax Court specifies conditions for accepting settlement allocations.
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: September 1, 1994
Publisher: American Institute of CPA's
Volume: 25Issue: n9Page: 541(3)

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on May 1, 1998. The length of the article is 1147 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Tax Court in Estate of Letts held that qualified terminable interest property must be included in the 2d spouse to die's estate even though no election was made in the 1st spouse's to die's estate where the marital deduction was nevertheless claimed. The court held that the IRS's time bar on new tax assessments on the first estate was not determinative in light of the need for consistency. IRS reliance on representations and the close relation of the two estates were factors the court considered.

Citation Details
Title: QTIP cannot escape taxation in both spouses' estates. (qualified terminable interest property)
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: May 1, 1998
Publisher: American Institute of CPA's
Volume: 29Issue: n5Page: 285(2)

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Unlike most of the Cumbrian and Welsh peaks, the majority of these mountains do not have paths or walkers' tracks up them, but the many excellent stalker's paths takes one deep into wild territory and often gives a flying start to an ascent. Walkers in Torridon have to accustom themselves to free-ranging over heather, grass, rock and marsh. In the sketch maps, stalker's and the other paths are shown as broken lines, the recommended free-ranging routes are shown as dotted lines. Most of the expeditions assume that you have transport, and those which do not require it are indicated and are written as though Shieldaig is the starting point. The 'climbs' often involve descending again by the route of your ascent, which builds in a considerable safety factor if you are new to the area and also the comfort and pleasure of returning over now familiar territory. ... Read more

Product Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on September 1, 1993. The length of the article is 586 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Federal District Court in Idaho held, in Oatman, that it did not have jurisdiction over the case which was being brought against the IRS after it intercepted a joint tax refund for one taxpayer's past-due child support. The IRS used IRC section 6402(c) which only allows taxpayers to appeal to the state social service agency that received the funds. The spouse contested that her half of the refund should not apply toward the child support but the Court denied her argument because Idaho does not have a law preventing a spouse's assets from being claimed for the other spouse's debts.

Citation Details
Title: District Court rules wife's refund applies to husband's past-due child support.
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: September 1, 1993
Publisher: American Institute of CPA's
Volume: 24Issue: n9Page: 568(2)

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on April 1, 1997. The length of the article is 1103 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The US Court of Appeals for the Third Circuit overruled the Tax Court in Estate of D'Ambrosio and found that the decedent sale of remainder interests in preferred stock prior to death did result in the stock's exclusion from the estate. The IRS argued that the bona fide sale exception to IRC section 2036(a) did not apply because the decedent had retained a life interest and did not dispose of her entire interest in the property. The Third Circuit found the sale to be bona fide and distinguished cases cited by the IRS and the Tax Court.

Citation Details
Title: Third Circuit allows exclusion of asset from gross estate when only remainder interest had been sold.
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: April 1, 1997
Publisher: American Institute of CPA's
Volume: 28Issue: n4Page: 205(2)

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 1998. The length of the article is 1112 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Surviving spouses make gifts of the remainder interests in qualified terminable interest property which they purchase for fair market value according to IRS Revenue Ruling 98-8. The IRS was concerned that the value of such interests would escape gift tax contrary to the underlying purposes of IRC sections 2056 and 2033. The ruling should encourage the purchasing of such interests only after planning based upon appreciable value.

Citation Details
Title: Purchase of QTIP remainder interest for FMV is a gift. (qualified terminable interest property, fair market value)
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: June 1, 1998
Publisher: American Institute of CPA's
Volume: 29Issue: n6Page: 369(2)

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on May 1, 1994. The length of the article is 1300 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: IRS and Tax Court interpretations of United States v. Burke have looked to the type of damages available to determine whether the awards from federal employment discrimination suits can be excluded from income taxation. The US Supreme Court in Burke interpreted Internal Revenue Code section 104(a)(2) to limit the personal injury award exclusion to claims for which tort-type damages are available. Statutes that provide for compensatory awards alone, such as back pay, are taxable. The availability of other awards, such as liquidated or punitive damages, will make the compensatory award excludible, though punitive damage awards will be taxable.

Citation Details
Title: Rev. Rul. 93-88 expands exclusion for employee discrimination damages.
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: May 1, 1994
Publisher: American Institute of CPA's
Volume: 25Issue: n5Page: 281(2)

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 1995. The length of the article is 1461 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The US Court of Appeals for the 10th Circuit reversed the Tax Court's decision in Fisher and found that the IRS is required to respond in writing and provide explanations to taxpayer's that request a waiver of the substantial underpayment penalty of IRC section 6661. The case involved the 1983 and 1984 tax returns of a couple that improperly claimed current deductions of commissions paid. The Court ruled that the taxpayers should not be required to bring the case to the Tax Court to find out why the IRS was unwilling to waive the substantial understatement penalty.

Citation Details
Title: 10th Circuit reverses Tax Court on IRS failure to waive penalty.
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: August 1, 1995
Publisher: American Institute of CPA's
Volume: 26Issue: n8Page: 468(2)

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on December 1, 2002. The length of the article is 992 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Individual income tax underpayment interest is nondeductible.
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: December 1, 2002
Publisher: American Institute of CPA's
Volume: 33Issue: 12Page: 765(2)

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on May 1, 1997. The length of the article is 601 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Tax Court ruled in a memorandum opinion in Vorwald that an ex-husband whose individual retirement account was garnished for child support arrearages was subject to income taxation and an early distribution 10% penalty on the distribution. The garnishment, paid directly to his ex-wife, was a distribution to the taxpayer despite the fact that he only learned of the garnishment after the fact. Section 408(d)(6), which provides for a tax-free transfer of an interest in an individual retirement account pursuant to a divorce agreement, was not applicable.

Citation Details
Title: IRA garnished for child support subject to tax plus penalty. (individual retirement account, Vorwald case)
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: May 1, 1997
Publisher: American Institute of CPA's
Volume: 28Issue: n5Page: 287(2)

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 1996. The length of the article is 1202 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The US Court of Appeals for the Sixth Circuit ruled in Razavi that under IRC section 280A days that a rental unit is unoccupied can count in rental loss deduction calculations. Rental losses are disallowed if the taxpayer uses the property for personal purposes more than the greater of 14 days or 10% of the number of days of fair value rental. The 6th Circuit reversed the Tax Court in finding that days when the unit was available for rental counted in the 10% computation even though the unit was actually unoccupied for half those days.

Citation Details
Title: 6th Circuit allows rental losses under sec. 280A.
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: June 1, 1996
Publisher: American Institute of CPA's
Volume: 27Issue: n6Page: 341(2)

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 2002. The length of the article is 928 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Tax Court expands Sec. 1033's scope.(property conversion)
Author: Peter Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: June 1, 2002
Publisher: American Institute of CPA's
Volume: 33Issue: 6Page: 384(2)

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 2005. The length of the article is 1102 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Stock options and AMT: tax court says "no hardship".(alternate minimum tax)
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: August 1, 2005
Publisher: American Institute of CPA's
Volume: 36Issue: 8Page: 474(2)

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