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Introduction. II. The Concept of Tax Justice. III. Criteria for Assessing Tax Justice. IV. Evidence of a Deferential Difference. A. The Abuse of Discretion Standard. B. The Abuse of Discretion Standard in Cases Involving Corporate Taxpayers. 1. Code Section 446 Cases. 2. Code Section 482 Cases. 3. Other Tax Court Abuse of Discretion Cases Involving Corporate Taxpayers. C. The Abuse of Discretion Standard in Cases Involving Individual Taxpayers. 1. Tax Court Review of Collections Cases. 2. Tax Court Review of Innocent Spouse "Equitable Relief Determinations. V. Social Science Explanations for the Deferential Difference. A. Sociological Theory and Social Psychology. 1. Homans' Theory. 2. The Progeny of Homans. 3. Prospect Theory. 4. Application of Sociological Theory to Judicial Deci...
LEWISTON -- The Senior College program at the University of Southern Maine's Lewiston-Auburn College will offer 11 courses for the spring semester, March 21 through May 13. Now in its twelfth year, the program's upcoming semester includes such diverse subjects as the writings of Mark Twain, an introduction to Judaism, native wildflowers of Maine, a study of psychology and human behavior, introduction to musical theater, horticultural science, a writer's workshop, observational drawing, play writing, special destination travel and a Spanish language course.
AUBURN -- Beginning Jan. 18, Central Maine Community College will offer college writing, intermediate algebra and introduction to psychology at Fryeburg Academy. It's the latest effort to grow the number of satellite college classrooms throughout Oxford, Franklin and Lincoln counties by the community college. Fryeburg makes the ninth location for classes in those three counties, not including the main campus in Auburn.
BALTIMORE - It would be a disaster, Paul Vinette figures, to read from PowerPoint slides when he teaches his introduction to psychology class this fall at Anne Arundel Community College. Students might tolerate a droning lecture at 2 p.m. But at 2 a.m.?
FOR SOME, youth soccer is a source of fun and excitement. For me, it was an eye-opening introduction to modern child psychology.
MADISON, Wis. (AP) - When University of Wisconsin professor Jeffrey Henriques began his Introduction to Psychology class, he asked students to answer a multiple-choice question displayed on a large screen at the front of the room. Students considered the question and quickly began weighing in with their answers.
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