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    Dieringer v.Comm\u27r of Internal Revenue

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    Whether the Tax Court 1) should have valued the charitable gift at Victoria’s Date of Death, 2) even if post-death events could be considered, the Tax Court erred by not accounting for a decline in value of Victoria’s shares caused by economic forces, and 3) the Tax Court erred by upholding the accuracy-related penalty under I.R.C. § 662

    The Routledge Handbook of Urban Ecology

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    Author of ch. 25: A man-made watercourse absorbed into the natural landscape – England’s Manchester Ship Canal: a case study in adaptive re-use and brownfield restoration. This second edition covers recent developments around the world with contributors from 33 different countries. It widens the handbook’s scope by including ecological design; consideration of cultural dimensions of the use and conservation of urban nature; the roles of government and civil society; and the continuing issues of equity and fairness in access to urban greenspaces.https://digitalcommons.law.ggu.edu/book_chapters/1042/thumbnail.jp

    CONCRETE PRODUCTION AND THE REGULATORY ROLE OF THE BAY AREA AIR QUALITY MANAGEMENT DISTRICT

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    On behalf of several grassroots community groups, the Environmental Law and Justice Clinic at Golden Gate University School of Law issues this report to publicize the Bay Area Air Quality Management District’s permitting and enforcement practices that insufficiently protect the public against harmful air pollution, including particulate matter (PM) and toxic air contaminants. The Clinic’s investigation focused on the Air District’s oversight of three companies operating on Port of San Francisco-owned properties at Piers 92 and 94 in the City of San Francisco: CEMEX Construction Materials Pacific, LLC (CEMEX), Central Concrete Supply Co., Inc. (Central), and Hanson Aggregates Mid-Pacific, Inc. (Hanson). CEMEX and Central operate concrete batch plants, and Hanson operates sand and aggregate offloading facilities. The Clinic’s findings, however, may extend beyond the three companies to the Air District’s practice for all pollution sources in its nine-county jurisdiction

    Executive Order No. 13925: An Attempted Stop Sign on Our Global Cyber-Freeway

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    The year 2020 has brought times of physical isolation and the world has turned to the Internet as a bridge to normalcy. It is not uncommon for a person to wake up and grab his or her phone and consult it (rather than a newspaper) to gather news, browse through friends’ video “stories” shared overnight, check what is “trending” via Twitter, or even stream a popular video on YouTube. During the COVID-19 pandemic, the Internet is more important than ever before and its key to success is its immediacy. On May 26, 2020, without any supporting evidence, President Trump tweeted to the effect that the institution of “Mail-In Ballots” would be nothing less than “substantially fraudulent.” Twitter then placed a “fact check” notation on the President’s tweets suggesting that he had been sharing misinformation. Twitter neither removed nor altered his tweet, with the exception of adding the mark. Just two days later, on May 28, 2020, the President retaliated by signing into action the EOPOC. The purpose of the order is to remove effectively the protections to which online platforms and/or providers are entitled by way of Section 230 of the Communications Decency Act of 1996

    Reimagining Criminal Justice: Black and Brown Youthin Gang Database Are Guilty Until Proven Innocent

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    Young men of color growing up across this nation face a hurdle most of us will never have to imagine. If a student of color is not diverted to the criminal justice system, suspended or expelled, they might nonetheless be labeled and marked as having gang affliations, based solely on the discretion of local law enforcement.This ‘identity’ has significant long-term consequences. The “shared gang database” is real. Individuals named in the database do not have to agree to be listed, and they also do not have control over getting off it. A young man of color in a public school, wearing baggy pants and a T-shirt color too similar to one associated with a local gang (not always red or blue) cannot afford disciplinary action for bad behavior. Whether in self-defense or a mundane scuffle over a girlfriend, aggression is never allowed for a young man of color. How did we get to a place where our youths’ mistakes became criminal

    It\u27s Been a Long Time Coming: A Short Manifesto for Urgently Needed Change in Land Use Law & Regulation

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    Pandemic illnesses from Ebola and HIV to COVID-19, the hastening consequences for land and the environment of climate change, and global protests over racial and social inequity in the wake of brutal police killings in the United States, all demand that we re-examine and rethink some land use basics. Therefore, in what follows, I will briefly highlight five areas of land use orthodoxy that I suggest the current historical moment demands we revisit. I will, furthermore, try to do so in the spirit of Julian Juergensmeyer and his work, pushing and questioning, seeking for new alternatives. My five-part list for change in some of our land use basics is as follows: 1) replace zoning; 2) reject exclusion under any circumstances and enshrine inclusion as a central land use law principle; 3) promote density as a fundamental goal; and 4) advocate a robust use of the land use police power and rethink limits on eminent domain powers; and 5) revisit and advance the need for federally directed land use regulation. These five suggestions, of course, are only a beginning and require much further elaboration than is possible here. They are offered more as a starting point for conversation and consideration than as a programmatic catalogue of reforms

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    Patel v. Facebook, Inc.: The Collection, Storage, and Use of Biometric Data as a Concrete Injury under BIPA

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    Facebook, Inc. (“Facebook”) amassed one of the most extensive facial- template databases in the world through the use of facial-recognition technology. However, Facebook is not alone; both private and public sector entities are heavily investing in improving their facial-identification technology. Facial geometry data are unique to each person and can be used to identify an individual. Once a facial image has been captured and stored in a facial-template database, “the individual has no recourse” because one cannot change facial geometry as quickly as a password or a social security number. Although companies may use facial-recognition technology for valid purposes, uses of facial-recognition technology to target specific groups raise “questions around abuse, consent, weaponization, and discriminatory uses of this technology.” From a privacy standpoint, the potential use of facial-recognition technology to search against millions of photographs without the consent of “law-abiding citizens is a major privacy violation.” These concerns have fueled an increase in data privacy legislation as well as litigation, such as Patel v. Facebook, Inc

    THE ANIMAL WELFARE ACT IS LACKING: HOW TO UPDATE THE FEDERAL STATUTE TO IMPROVE ZOO ANIMAL WELFARE

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    Visiting the zoo is a beloved national pastime — American zoos attract 183 million people annually. For many Americans, zoos provide the first, and sometimes only, opportunity for individuals to be in the presence of animals outside of domesticated cats and dogs. However, for the animals themselves, zoos can cause suffering. Two philosophies support the protection of wild animals in captivity: an anthropocentric and ecocentric view. According to the former, anthropocentric view, wild animals hold an extrinsic value and when they cease to be valuable to humans, or conflict with our other values, their interests can be sacrificed. The latter, ecocentric view, holds that wild animals have intrinsic value, can be morally harmed, and how we treat them should not be judged solely by the benefit to humans of a particular course of action. This article is written from the philosophy that animals have an intrinsic value. It examines how zoos operate under the Animal Welfare Act and how it must be improved to better zoo animal welfare under the ecocentric view. Part II provides an overview of the Animal Welfare Act, under which all zoos must adhere and are licensed. Part III discusses issues with the Animal Welfare Act, focusing on the lack of enforcement, bare minimum care standards, the United States Department of Agriculture’s (“USDA”) failure to shut down non-compliant zoos, and the USDA’s secrecy regarding Animal Welfare Act violator documentation. Part IV discusses two zoo accreditation organizations that provide additional animal welfare guidance to zoos and offer membership status. Part V examines the problems with zoos, including individual animal psychological suffering in captivity and breeding programs, animal susceptibility to human diseases, exploitation of zoo animals for human entertainment, and potential harm to humans. Part VI examines suggestions for improvement to the Animal Welfare Act and the viability of these recommendations, assessing their practicality and sufficiency. This article concludes that the Animal Welfare Act should be amended with species specific guidelines, a prohibition on public contact with animals, a stricter licensing procedure, and a provision for the creation of USDA facilities to treat and house confiscated animals from non-compliant zoos. Without meaningful changes to the Animal Welfare Act, the animals will continue to suffer in sub-par conditions

    Assembly Committee on Agriculture, 2019-2020 Legislative Summary

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