The Likely Source: An Unexplored Weakness in the Net Worth Method of Proof

The government will often suspect a taxpayer of tax evasion if it discovers that the taxpayer\u27s net worth has increased and that the taxpayer did not report the full amount of the increase as taxable income. If the government can establish a likely source for the increase, a jury will be permitted to infer that the taxpayer derived the increase from currently taxable and unreported income. In this article, the author discusses the origins, development, and varied applications of this likely source inference. Then, after critically examining the constitutional underpinnings of the inference, the author argues that the inference is unconstitutional as presently applied by most courts. The author concludes by suggesting how the doctrine can be modified to permit its continued use

What is eSports and why do people watch it?

PurposeThe purpose of this paper is to investigate why do people spectate eSports on the internet. The authors define eSports (electronic sports) as “a form of sports where the primary aspects of the sport are facilitated by electronic systems; the input of players and teams as well as the output of the eSports system are mediated by human-computer interfaces.” In more practical terms, eSports refer to competitive video gaming (broadcasted on the internet).Design/methodology/approachThe study employs the motivations scale for sports consumption which is one of the most widely applied measurement instruments for sports consumption in general. The questionnaire was designed and pre-tested before distributing to target respondents (n=888). The reliability and validity of the instrument both met the commonly accepted guidelines. The model was assessed first by examining its measurement model and then the structural model.FindingsThe results indicate that escapism, acquiring knowledge about the games being played, novelty and eSports athlete aggressiveness were found to positively predict eSport spectating frequency.Originality/valueDuring recent years, eSports (electronic sports) and video game streaming have become rapidly growing forms of new media in the internet driven by the growing provenance of (online) games and online broadcasting technologies. Today, hundreds of millions of people spectate eSports. The present investigation presents a large study on gratification-related determinants of why people spectate eSports on the internet. Moreover, the study proposes a definition for eSports and further discusses how eSports can be seen as a form of sports.</jats:sec

Determining crystal structures through crowdsourcing and coursework

We show here that computer game players can build high-quality crystal structures. Introduction of a new feature into the computer game Foldit allows players to build and real-space refine structures into electron density maps. To assess the usefulness of this feature, we held a crystallographic model-building competition between trained crystallographers, undergraduate students, Foldit players and automatic model-building algorithms. After removal of disordered residues, a team of Foldit players achieved the most accurate structure. Analysing the target protein of the competition, YPL067C, uncovered a new family of histidine triad proteins apparently involved in the prevention of amyloid toxicity. From this study, we conclude that crystallographers can utilize crowdsourcing to interpret electron density information and to produce structure solutions of the highest quality

The Likely Source: An Unexplored Weakness in the Net Worth Method of Proof

The government will often suspect a taxpayer of tax evasion if it discovers that the taxpayer\u27s net worth has increased and that the taxpayer did not report the full amount of the increase as taxable income. If the government can establish a likely source for the increase, a jury will be permitted to infer that the taxpayer derived the increase from currently taxable and unreported income. In this article, the author discusses the origins, development, and varied applications of this likely source inference. Then, after critically examining the constitutional underpinnings of the inference, the author argues that the inference is unconstitutional as presently applied by most courts. The author concludes by suggesting how the doctrine can be modified to permit its continued use

Comisky, Feld, & Harris ::tax fraud & evasion (WG&L).

A treatise that provides extensive coverage of IRS and Department of Justice procedures, including references to thousands of cited cases