Adjunctive use of scanning electron microscopy in bite mark analysis: a three-dimensional study

An examination of a case in which adjunctive use of scanning electron microscopy (SEM) demonstrated the presence of unusual three-dimensional characteristics in a bite mark. Despite the fact that many bite marks do not show "depth," demonstration of the presence of this third dimension can produce significant data for evidentiary purposes. In some instances, these data may transform what seem to be class characteristics of a bite mark into individual characteristics and thus impart much more uniqueness to the evidence. Because of the high level of resolution and magnification of SEM, some three-dimensional characteristics not visible to the eye can be shown quite clearly by its use. Emphasis will be given to the value of SEM as a tool of the forensic odontologist in bite mark analysis.     

The establishment of the presence and group classification of sperm in mixed stains by isoelectric focusing

The article deals with experimental data on design of the method used for detection of sperm, blood and vaginal secretions according to isoelectric points of acid phosphatases, differential diagnosis of ABO group antigens in "mixed" stains as well as detection of phenotype of red cell acid phosphatase by isoelectric focusing method.     

Commissioner v. Schleier: back to the drawing board on the taxation of employment dispute recoveries

The Court's decision in Schleier leaves the taxation of recoveries arising out of employment disputes, as well as many other types of disputes, in a state of confusion. To be sure, employers and employees now know with certainty that recoveries under the ADEA are not excludable from income under Section 104(a)(2). Recoveries under other statutes, however, including the Fair Labor Standards Act and the 1991 version of Title VII of the Civil Rights Act of 1964, are altogether unclear after Schleier. In the absence of further guidance, employers should consider adopting a more conservative approach to employment dispute settlements by treating settlement payments as taxable income, subject to withholding and employment taxes.     

Proposed regulations to govern private business use of tax-exempt bond financed facilities

For the most part, owners of tax-exempt hospitals and other health care facilities should welcome the issuance of the proposed regulations because they generally clarify and liberalize former law. As pointed out, however, in certain instances the proposed regulations do impose additional requirements not found in current law. Accordingly, in those instances in which exempt facility owners may elect to apply the proposed regulations prior to their finalization, a careful analysis needs to be made of whether the old or new regime would be most beneficial.     

From underworld to underground

In the West economically motivated crime is usually perceived as a matter for the police while the performance of the economy is a matter for the political authorities. This paper argues that the growth and evolution of the modern underground economy has made such a distinction obsolete. Not only have the frontiers between the legitimate and the criminal sectors of the economy blurred, but the distinction between the explicitly criminal and the merely informal aspects of the modern underground economy has become largely meaningless. Given the tremendous growth of underground activity, this means that the issue must now be addressed not just on the enterprise level, as a police matter, but on the level of the economy as a whole, by economic policy makers. This in fact is something that many developing countries long ago realized. The paper therefore asks whether developing countries have been any more successful in using monetary, fiscal and balance of payments policy to mitigate the adverse social and economic impact of widespread underground economic activity than have Western countries who have relied mainly on the sanction of criminal law. It concludes that both approaches are deficient in so far as they neglect the degree to which modern underground activity can no longer be seen as a manifestation of deviant economic behavior so much as a virtual economic insurgency against the status quo distribution of income and wealth and the codes of economic behavior which accompany it. However dramatic are the financial manifestations of the spread of enterprise crime, ultimately the challenge it poses must be addressed as the political and ideological level.