145 research outputs found
Philip J. Hirschkop
Philip J. Hirschkop, a civil rights lawyer who argued the landmark U.S. Supreme Court case, Loving v. Virginia, that struck down state bans on interracial marriage, delivered the annual Leslie Devan Smith, Jr. Lecture on March 30, 2023 at 1:00 p.m. in the Millhiser Moot Court Room at W&L Law. The event was free and open to the public.
Hirschkop was just three years out of law school when he argued Loving. Along with co-counsel Bernard Cohen, he developed the strategy to revive the case, which had ended five years previously with the conviction of Mildred and Richard Loving for defying Virginia’s ban on interracial marriages.
Hirschkop has been counsel in scores of cases protecting the rights of dissidents, prisoners, activists and others shunned by society, including fighting for and winning the right of the leader of the American Nazi party to be buried in a national cemetery as a U.S. veteran. He was chief counsel to many of the groups opposed to the war in Vietnam, and served as General Counsel to PETA for thirty years.
His clients have included Martin Luther King, Jr, H. Rap Brown, two-time Nobel Laureate Linus Pauling, priests Philip and Daniel Berrigan, Dr. Benjamin Spock, comedian Dick Gregory, attorney William Kunstler, and novelist and activist Norman Mailer.
In the lecture, Hirschkop spoke about his experience with the Loving case and provided broader insights and advice from his long and distinguished career. He was introduced by Professor Jon Shapiro of W&L Law, who worked for and was inspired by Hirschkop in his own early years of legal practice
Author Correction: Lipoarabinomannan antigenic epitope differences in tuberculosis disease subtypes
Transfer pricing: strategies, practices, and tax minimization
Using a survey of tax executives from multinational corporations, we document that some firms set their transfer pricing strategy to minimize tax payments, but more firms focus on tax compliance. We estimate that a firm focusing on minimizing taxes has a GAAP effective tax rate that is 6.6 percentage points lower and generates about $43 million more in tax savings, on average, than a firm focusing on tax compliance. Available COMPUSTAT data on sample firms confirm our survey‐based inferences. We also find that transfer pricing‐related tax savings are greater when higher foreign income, tax haven use, and R&D activities are combined with a tax minimization strategy. Finally, compliance‐focused firms report lower FIN 48 tax reserves than tax‐minimizing firms, consistent with the former group using less uncertain transfer pricing arrangements. Collectively, our study provides direct evidence that multinational firms have differing internal priorities for transfer pricing, and that these differences are strongly related to the taxes reported by these firms.First author draf
Evidence for Neutral-Current Diffractive pi(0) Production from Hydrogen in Neutrino Interactions on Hydrocarbon
The MINERvA experiment observes an excess of events containing electromagnetic showers relative to the expectation from Monte Carlo simulations in neutral-current neutrino interactions with mean beam energy of 4.5 GeV on a hydrocarbon target. The excess is characterized and found to be consistent with neutral-current pi(0) production with a broad energy distribution peaking at 7 GeV and a total cross section of 0.26 +/- 0.02(stat.) +/- 0.08(sys.) x 10(-39) cm(2). The angular distribution, electromagnetic shower energy, and spatial distribution of the energy depositions of the excess are consistent with expectations from neutrino neutral-current diffractive pi(0) production from hydrogen in the hydrocarbon target. These data comprise the first direct experimental observation and constraint for a reaction that poses an important background process in neutrino-oscillation experiments searching for nu(mu) to nu(e) oscillations.Physic
Measurement of partonic nuclear effects in deep-inelastic neutrino scattering using MINERvA
The MINERvA Collaboration reports a novel study of neutrino-nucleus charged-current deep inelastic scattering (DIS) using the same neutrino beam incident on targets of polystyrene, graphite, iron, and lead. Results are presented as ratios of C, Fe, and Pb to CH. The ratios of total DIS cross sections as a function of neutrino energy and flux-integrated differential cross sections as a function of the Bjorken scaling variable x are presented in the neutrino- energy range of 5-50 GeV. Based on the predictions of charged-lepton scattering ratios, good agreement is found between the data and prediction at medium x and low neutrino energy. However, the ratios appear to be below predictions in the vicinity of the nuclear shadowing region, x < 0.1. This apparent deficit, reflected in the DIS cross-section ratio at high E., is consistent with previous MINERvA observations [B. Tice et al. (MINERvA Collaboration), Phys. Rev. Lett. 112, 231801 (2014).] and with the predicted onset of nuclear shadowing with the axial-vector current in neutrino scattering.Physic
Measurement of Electron Neutrino Quasielastic and Quasielasticlike Scattering on Hydrocarbon at < E-v >=3.6 GeV
The first direct measurement of electron neutrino quasielastic and quasielasticlike scattering on hydrocarbon in the few-GeV region of incident neutrino energy has been carried out using the MINERvA detector in the NuMI beam at Fermilab. The flux-integrated differential cross sections in the electron production angle, electron energy, and Q(2) are presented. The ratio of the quasielastic, flux-integrated differential cross section in Q(2) for v(e) with that of similarly selected v(mu)-induced events from the same exposure is used to probe assumptions that underpin conventional treatments of charged-current v(e) interactions used by long-baseline neutrino oscillation experiments. The data are found to be consistent with lepton universality and are well described by the predictions of the neutrino event generator GENIE.Physic
Measurement of K+ production in charged-current nu(mu) interactions
Production of K+ mesons in charged-current nu(mu) interactions on plastic scintillator (CH) is measured using MINERvA exposed to the low-energy NuMI beam at Fermilab. Timing information is used to isolate a sample of 885 charged-current events containing a stopping K+ which decays at rest. The differential cross section in K+ kinetic energy, d sigma/dT(K), is observed to be relatively flat between 0 and 500 MeV. Its shape is in good agreement with the prediction by the GENIE neutrino event generator when final-state interactions are included, however the data rate is lower than the prediction by 15%.Physic
Measurement of muon plus proton final states in nu(mu) interactions on hydrocarbon at < E-nu >=4.2 GeV
A study of charged-current muon neutrino scattering on hydrocarbon in which the final state includes a muon, at least one proton, and no pions is presented. Although this signature has the topology of neutrino quasielastic scattering from neutrons, the event sample contains contributions from quasielastic and inelastic processes where pions are absorbed in the nucleus. The analysis accepts events with muon production angles up to 70 degrees and proton kinetic energies greater than 110 MeV. The cross section, when based completely on hadronic kinematics, is well described by a relativistic Fermi gas nuclear model including the neutrino event generator modeling for inelastic processes and particle transportation through the nucleus. This is in contrast to the quasielastic cross section based on muon kinematics, which is best described by an extended model that incorporates multinucleon correlations. This measurement guides the formulation of a complete description of neutrino-nucleus interactions that encompasses the hadronic as well as the leptonic aspects of this process.Physic
Electron Neutrino and Antineutrino Appearance in the Full MINOS Data Sample
We report on v(e) and (v) over bar (e) appearance in v(mu) and (v) over bar (mu) beams using the full MINOS data sample. The comparison of these v(e) and (v) over bar (e) appearance data at a 735 km baseline with theta(13) measurements by reactor experiments probes delta, the theta(23) octant degeneracy, and the mass hierarchy. This analysis is the first use of this technique and includes the first accelerator long-baseline search for (v) over bar (mu) -> (v) over bar (e). Our data disfavor 31% (5%) of the three-parameter space defined by delta, the octant of the theta(23), and the mass hierarchy at the 68% (90%) C.L. We measure a value of 2sin(2)(2 theta(13))sin(2)(theta(23)) that is consistent with reactor experiments. DOI: 10.1103/PhysRevLett.110.171801Physic
Measurement of the multiple-muon charge ratio in the MINOS Far Detector
The charge ratio, R-mu = N mu + / N mu-, for cosmogenic multiple-muon events observed at an underground depth of 2070 mwe has been measured using the magnetized MINOS Far Detector. The multiple-muon events, recorded nearly continuously from August 2003 until April 2012, comprise two independent data sets imaged with opposite magnetic field polarities, the comparison of which allows the systematic uncertainties of the measurement to be minimized. The multiple-muon charge ratio is determined to be R mu = 1.104 + / - 0.006(stat)(-0.010)( + 0.009) (syst). This measurement complements previous determinations of single-muon and multiple-muon charge ratios at underground sites and serves to constrain models of cosmic-ray interactions at TeV energies.Physic
- …
